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L' Utilité du capital social : étude de droit français

Abstract : In spite of criticisms the notion of social capital still exists and continues to be governed in French law as the minimal guarantee of creditors. In fact, the law insures its shaping within all social forms. It is composed of the value of provisions in kind and in cash, it is also made up of the company internal resources. Nevertheless, weaknesses were noticed, especially from the exclusion of the in industry provisions value and from the institution of the fractioned release principle. Hence the envisaged solutions from this research work on these points. The share capital participates in the protection of the creditors as its amount is not distributed to the associates. Instead, that amount is preserved to cover social losses. Yet, excepted from the associate's current account, the study highlights the presence of an important regulation bill protecting the inviolability of the share capital to allow it to be useful in its main mission. In fact, the associates and the management board are liable to sanctions in case of violation of the governing legislation on the shaping and maintenance of the share capital. The dissuasive nature of these measures clearly shows how important the share capital is to the French legislator. The creditors are not the only one to be interested by the share capital since it corresponds to the investment of the associates first. In fact, the associates invest in the capital in order to become rich. The legislator institutes a measurement tool for their rights and obligations. That tool is the share capital. In effect, its principle of proportionality has the advantage of making proportional and balancing all transactions made between them in order to avoid that certain associates get over others
keyword : capital social droit
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Submitted on : Thursday, July 19, 2012 - 6:04:26 PM
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  • HAL Id : tel-00719452, version 1



Nany Elodie Itsiembou Mabika. L' Utilité du capital social : étude de droit français. Droit. Université d'Auvergne - Clermont-Ferrand I, 2010. Français. ⟨NNT : 2010CLF10337⟩. ⟨tel-00719452⟩



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