La société d’avocats Damy
La Société d'avocats Damy à Nice assure une prestation de haut niveau, de la consultation d’un avocat à la représentation en justice. Les avocats du cabinet sont compétents en droit des affaires, des sociétés, droit immobilier, droit bancaire, droit social, droit des victimes et cas de dommages corporels. Membre de l’Association des avocats praticiens en droit social, Maître Grégory Damy dispose de certificats de spécialisation.
Défaut de dépôt des comptes : responsabilité personnelle du dirigeant
Par Maîtres Florent DE FRANCESCHI et Grégory DAMY Selon l’article L 123-12 du Code de commerce, tout commerçant doit établir des comptes annuels à la clôture de l’exercice.
En ce qui concerne les sociétés commerciales, l’obligation de tenir des comptes annuels résulte de l’article L. 232-1 du code de commerce. Ces comptes annuels comprennent généralement le bilan, le compte de résultat et une annexe. Ces documents doivent être réguliers, sincères et donner une image fidèle du patrimoine, de la situation financière et du résultat de l’entreprise. Les comptes annuels doivent donc être approuvés lors d’une assemblée générale ordinaire. Cette assemblée doit être tenue dans les 6 mois qui suivent la date de clôture de l’exercice social. Le dirigeant doit donc payer pour effectuer la formalité de dépôt des comptes annuels. Votre avocat spécialiste en droit des sociétés, à Nice, peut gérer toutes ces formalités à votre place.
A défaut, le Code de commerce prévoit des sanctions. L’article L. 611-2 II dispose que si les dirigeants ne déposent pas leurs comptes annuels dans les délais prévus par les textes applicables, le président du tribunal peut leur adresser une injonction de le faire à bref délai sous astreinte. En pratique, le Président du Tribunal de commerce rend une ordonnance faisant injonction au représentant légal de la personne morale de déposer les comptes annuels dans un délai d'un mois à compter de la notification ou de la signification de l'ordonnance, sous peine d'astreinte.
Le greffier du Tribunal de commerce notifie alors l'ordonnance au représentant légal de la personne morale. En cas d'inexécution de l'injonction qu'il a délivrée, le Président du Tribunal statue sur la liquidation de l'astreinte, c’est-à-dire qu’il va condamner le dirigeant social à payer cette astreinte.
La Cour de cassation a récemment jugé « que lorsque le président d'un tribunal de commerce, ayant enjoint sous astreinte au représentant légal d'une personne morale de déposer les comptes annuels, constate le défaut d'exécution et liquide l'astreinte, le représentant légal est condamné à titre personnel… » (Cour de cassation – Chambre commerciale – 7 mai 2019 – n° 17-21.047). En cas de défaut de dépôt des comptes annuels, c’est donc le dirigeant social qui engage sa responsabilité. Il sera condamné à titre personnel et devra acquitter l’astreinte sur ses propres deniers. Le dirigeant social recevra alors un titre de perception de la part de la Direction Générale des Finances Publiques qui est en charge du recouvrement de l’astreinte. Si l’ordonnance du Tribunal fixant une astreinte ne peut pas être contestée, la décision liquidant l’astreinte peut l’être.
Cette Ordonnance doit être adressée par voie de courrier recommandé avec accusé de réception. En pratique, ces décisions ne sont pas adressées de cette manière et encore moins signifiées par voie d’huissier de justice. Notre cabinet d’avocats sur Nice pourra vous aider à remettre en cause les titres de perception fondés sur des astreintes fréquemment contestables.
Thomas Cook or the fall of the world's oldest tour operator
On Monday, September 23, 2019, the travel giant, Thomas Cook, declared bankruptcy and ceased all commercial activity.Not having been able to raise the nearly 200 million pounds necessary for its survival, Thomas Cook had to give up. The British government refused to help him.
As the company's debt is not negligible (we are talking about about 1.7 billion pounds), creditors have lost patience. It has been the victim of fierce competition from low-cost tour operators that can be found on the Internet when it had existed since 1840.
This drop not only leads to 22,000 employees worldwide but also to 600,000 tourists currently on holiday, 10,000 of whom are French. A priori, all these holidaymakers should be repatriated safely in the coming days on other airlines since the company's aircraft are grounded (about a hundred). Fortunately, there is a solidarity fund included in the cost of travel to prevent these situations.
It is likely that the group's subsidiaries, particularly the French one, will be able to continue their activity until they are sold.
If you encounter any difficulties following the purchase of a Thomas Cook trip, do not hesitate to contact us.
The latest developments in the reform of unemployment insurance
The government's watchword is to tighten compensation conditions to encourage a quick return to employment and also to punish companies that are on short-term contracts. Thus, the government intends to save around 3 billion euros and provide employment for more than 250,000 people. - Conditions for access to unemployment insurance: the project provides that you must have contributed at least 6 months over the previous 2 years (compared to 4 months over 2 years and 4 months currently) and you must have worked at least 6 months (compared to 1 month currently) to extend your benefit period accordingly. - Short contracts are in the viewfinder. To limit them, the government wants to set up a bonus/malus system for companies that abuse them, such as in the restaurant or hotel sectors. Sanctions will be put in place to prevent their use. - Jobseeking executives will have their compensation reduced by 30% from the 7th month of compensation (except for people over 57 years of age and those whose income was less than 4,500 euros). Surprising given that it is precisely the executives who contribute the most to unemployment insurance! This reform is currently only at the draft stage, to be followed.....Spousal violence, what solutions in 2019?
The Grenelle on domestic violence opened on Tuesday, September 3 and will run until November 25. This major meeting will highlight all the protagonists deemed useful in trying to reverse the sad reality of these thousands of abused women. In France, 100 women have been killed by their husbands since 1 January 2019.However, there are solutions. The main problem is to apply these solutions. For example, the violent spouse should be isolated from the conjugal home and not asked to leave the victim's home. This measure is already provided for by law but is rarely applied by the courts. It must be understood that victims of domestic violence are fragile people under the control of their spouses who terrorize them. It is therefore not easy for them to know the applicable laws if no one informs them.
Victims must be aware that at the first violence, they must go to a doctor who will verify either the physical or moral violence and then, with the doctor's certificate, they must go to the police station or the gendarmerie to file a complaint. Do not leave a simple handrail that has no effect. The handrail is only used to record and date a situation but does not trigger any procedure.
Even if the gendarmerie officer or police officer directs you to a handrail, you must refuse and file a complaint. Only in this case will it be automatically transmitted to the Public Prosecutor and will have effect.
You can also contact our law firm for guidance.
The dangers of using Roundup weedkiller, Bayer found guilty of negligence by American judges
For several years now, controversies have been emerging over the effects of weedkillers, particularly Roundup, which is well known by farmers and Sunday gardeners alike.The increasing number of trials are aimed at demonstrating the dangerousness of glyphosate contained in large quantities in these products in particular.
In the United States, the judges did not hesitate to strongly condemn the company Mossanto, owned by the giant Bayer since June 2018. Last March, a man received no less than $81 million. The Californian judges ruled in favour of this plaintiff who demonstrated that he had developed blood cancer because of the repeated use of the weedkiller in his garden for more than 20 years.
Bayer appealed this decision, but this is not the first time that the American judges have recognized this responsibility on the part of this manufacturer.
A US court has just ordered Mossanto, in 2019, to pay 2 billion euros in damages. The company obviously appealed against this very severe sentence.
In France, in 2018, two parents assigned the same company to have its responsibility recognized for the malformations suffered by their son, now 11 years old. Since his birth he had to be operated on because of various malformations including the oesophagus. Since his birth he will have had more than fifty surgeries and his life is very complicated. Her mother used the famous weed killer at the very beginning of her pregnancy (when she didn't know it), which would have caused the malformations on the fetus.
Emmanuel Macron has undertaken to make glyphosate disappear in France by 2021, a challenge that specialists believe is difficult to meet, particularly in the field of agriculture, which uses this product on a massive scale. Let us hope that healthier alternatives will be found soon.
To be continued.......
