{"id":9699,"date":"2019-04-04T00:00:00","date_gmt":"2019-04-04T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/cadeaux-affaires-abus-biens-sociaux\/"},"modified":"2019-04-04T00:00:00","modified_gmt":"2019-04-04T00:00:00","slug":"cadeaux-affaires-abus-biens-sociaux","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/cadeaux-affaires-abus-biens-sociaux\/","title":{"rendered":"Quand des cadeaux d\u2019affaires cachent un abus de biens sociaux&#8230;"},"content":{"rendered":"<p>Un dirigeant qui fait des biens de sa soci\u00e9t\u00e9 un usage contraire \u00e0 l\u2019int\u00e9r\u00eat de celle-ci et les emploie \u00e0 des fins personnelles se rend coupable d\u2019un d\u00e9lit d\u2019<strong>abus de biens sociaux<\/strong>.<\/p>\n<p>Sachant que l\u2019int\u00e9r\u00eat personnel du dirigeant est pr\u00e9sum\u00e9 lorsque celui-ci ne parvient pas \u00e0 prouver que les d\u00e9penses incrimin\u00e9es ont \u00e9t\u00e9 engag\u00e9es dans l\u2019<strong>int\u00e9r\u00eat de la soci\u00e9t\u00e9<\/strong>.<\/p>\n<p>Illustration en a \u00e9t\u00e9 faite r\u00e9cemment dans une affaire concernant l\u2019achat, par une soci\u00e9t\u00e9 de s\u00e9curit\u00e9, de plus de 8\u00a0000\u00a0bouteilles de champagne, pour un montant de pr\u00e8s de 132\u00a0000\u00a0\u20ac. Des v\u00eatements ainsi que des s\u00e9jours avaient \u00e9galement \u00e9t\u00e9 financ\u00e9s sur les deniers de cette <a title=\"Avocats droit des affaires\" href=\"fr\/domaines-competences\/droit-affaires-contrats-societe\">soci\u00e9t\u00e9<\/a>.<\/p>\n<p>Appel\u00e9 \u00e0 justifier de ces sommes, le g\u00e9rant de la soci\u00e9t\u00e9 avait pr\u00e9tendu qu\u2019il les avait employ\u00e9es pour acheter des cadeaux \u00e0 des clients. Lesquels, interrog\u00e9s dans le cadre d\u2019une enqu\u00eate judiciaire, avaient contest\u00e9 avoir re\u00e7u des cadeaux de la soci\u00e9t\u00e9. Les juges en ont d\u00e9duit que les <strong>achats litigieux<\/strong> avaient \u00e9t\u00e9 effectu\u00e9s aux seules fins personnelles du g\u00e9rant ainsi que de son \u00e9pouse, responsable administrative et financi\u00e8re de la m\u00eame soci\u00e9t\u00e9, qui, \u00e0 ce titre, savait n\u00e9cessairement que ces d\u00e9penses avaient \u00e9t\u00e9 pass\u00e9es dans la comptabilit\u00e9 de la soci\u00e9t\u00e9.<\/p>\n<p>En cons\u00e9quence, le g\u00e9rant et la responsable administrative ont \u00e9t\u00e9 respectivement condamn\u00e9s pour abus de biens sociaux et <a title=\"Avocats en droit p\u00e9nal\" href=\"fr\/domaines-competences\/droit-penal\">recel d\u2019abus de biens sociaux<\/a>.<\/p>\n<blockquote><p>Pour plus d&#8217;informaitons, n&#8217;h\u00e9sitez pas \u00e0 consulter l&#8217;<a title=\"Legifrance | Arr\u00eat n\u00b017-85304\" href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriJudi.do?oldAction=rechJuriJudi&#038;idTexte=JURITEXT000038112023&#038;fastReqId=1465040877&#038;fastPos=1\" target=\"_blank\" rel=\"noopener\">arr\u00eat de la Cour de\u00a0Cassation criminelle n\u00b017-85304<\/a>, 30\u00a0janvier\u00a02019.<\/p><\/blockquote>\n<p><span style=\"font-size: 8pt;\"><cite class=\"reference\">Article publi\u00e9 le\u00a0<time>04 avril 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/cite><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d&eacute;penses de r&eacute;ception et de cadeaux d&rsquo;affaires sont consid&eacute;r&eacute;es comme ayant &eacute;t&eacute; engag&eacute;es dans l&rsquo;int&eacute;r&ecirc;t personnel du dirigeant lorsque celui-ci ne parvient pas &agrave; prouver qu&rsquo;elles l&rsquo;ont &eacute;t&eacute; dans l&rsquo;int&eacute;r&ecirc;t de la soci&eacute;t&eacute;.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9699","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quand des cadeaux d\u2019affaires cachent un abus de biens sociaux... | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/cadeaux-affaires-abus-biens-sociaux\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand des cadeaux d\u2019affaires cachent un abus de biens sociaux... | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Les d&eacute;penses de r&eacute;ception et de cadeaux d&rsquo;affaires sont consid&eacute;r&eacute;es comme ayant &eacute;t&eacute; 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