Actualités comptables
Dirigeant de société : « savoir, c’est pouvoir » ?

Dirigeant de société : « savoir, c’est pouvoir » ?

Publiée le mercredi 03 novembre 2021 à 05h45 dans Le coin du dirigeant

Un liquidateur judiciaire décide d’engager la responsabilité d’un dirigeant, l’estimant (partiellement) responsable de la situation financière de sa société. A tort ou à raison ?


Un nouvel exemple de responsabilité engagée au titre de l’action en comblement de passif

Le gérant d’une société procède au remboursement de son compte courant d’associé. 5 mois plus tard, la société est mise en liquidation judiciaire…

La faute (entre autres) au gérant, estime le liquidateur, qui décide d’engager sa responsabilité au titre de l’action en comblement de passif.

Pour mémoire, on parle « d’action en comblement de passif », lorsque le dirigeant d’une société placée en liquidation judiciaire est personnellement poursuivi pour des fautes de gestion qui ont contribué à aggraver les dettes (le « passif ») de la société.

Mais le gérant conteste l’engagement de sa responsabilité en rappelant que lors du remboursement de son compte courant d’associé, les comptes bancaires de la société présentaient un solde créditeur d’une somme supérieure au montant de ce remboursement.

Ce qui écarte, selon lui, toute faute de gestion de sa part…

« Pas pour moi », tranche le juge, qui souligne que malgré cette circonstance, le gérant avait parfaitement connaissance des difficultés financières de la société et particulièrement de la situation de sa trésorerie au moment du remboursement de son compte courant d’associé : par conséquent, il peut voir sa responsabilité engagée.

Source : Arrêt de la Cour de cassation, chambre commerciale, du 20 octobre 2021, n° 20-11095

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