Actualités comptables
Dirigeant de société : quand un préjudice en cache un autre…

Dirigeant de société : quand un préjudice en cache un autre…

Publiée le vendredi 11 juin 2021 à 05h49 dans Le coin du dirigeant

L’un des associés cogérant d’une SCI réclame une indemnisation à l’autre associé cogérant pour les fautes de gestion que celui-ci a commises dans le cadre de ses fonctions. Sauf que sa demande n’est pas recevable, conteste l’intéressé, qui lui refuse toute indemnisation… A tort ou à raison ?


Dirigeant de société : une faute, 2 préjudices

2 associés d’une SCI sont également cogérants de celle-ci.

S’apercevant que son associé réalise des débits injustifiés sur son compte courant d’associé qui fragilisent l’équilibre financier de la société, l’autre associé décide de lui réclamer une indemnisation, tant au titre du préjudice subi par la société que de son propre préjudice personnel.

« Quel préjudice personnel ? », s’étonne l’associé mis en cause, qui rappelle que le préjudice dont fait état l’associé se confond avec celui de la société… ce qui l’empêche par conséquent d’obtenir une indemnisation personnelle…

« Non », rétorque le juge, qui rappelle que les débits injustifiés commis sur le compte courant d’associé mettent en péril la situation financière de la société, mais sont également de nature à remettre en cause la régularité de ce compte.

Or, l’associé qui s’estime victime de ses agissements remplit non seulement ses déclarations fiscales sur cette base, mais il s’est aussi porté caution solidaire de la société dont les difficultés financières sont susceptibles de provoquer l’exécution de son engagement.

Parce qu’il justifie donc d’un préjudice personnel bien distinct de celui de la société, l’associé doit être personnellement indemnisé.

Source : Arrêt de la Cour de cassation, chambre commerciale, du 27mai 2021, n° 19-17568

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