Lorsqu’une entreprise est en situation de cessation des paiements, c’est-à-dire lorsqu’elle ne peut plus faire face à ses dettes exigibles avec son actif disponible, son dirigeant est dans l’obligation de le déclarer au tribunal afin qu’une procédure de redressement ou de liquidation judiciaire puisse s’ouvrir. On parle de dépôt de bilan.
Et attention, le dirigeant d’une entreprise en état de cessation des paiements qui a omis sciemment de demander l’ouverture d’une procédure de redressement ou de liquidation judiciaire dans un délai de 45 jours à compter de la cessation des paiements, alors qu’il n’a pas, par ailleurs, demandé l’ouverture d’une procédure de conciliation, peut être condamné par un tribunal à une mesure d’interdiction de gérer.
Rappel : une mesure d’interdiction de gérer consiste à interdire au dirigeant de diriger, gérer, administrer ou contrôler, directement ou indirectement, toute entreprise commerciale ou artisanale, toute exploitation agricole et toute personne morale ayant une activité économique.
La volonté de ne pas déposer le bilan
Application de cette sanction a été récemment faite par une cour d’appel qui a donc reconnu la volonté délibérée du dirigeant d’une société de ne pas avoir déposé le bilan dans les délais. Dans cette affaire, une SARL avait été mise en liquidation judiciaire, la date de cessation des paiements ayant été fixée à un an et demi auparavant. Les juges, qui ont constaté que son gérant n’avait pas déclaré la cessation des paiements dans le délai de 45 jours alors que, selon eux, il avait parfaitement conscience de l’importance des difficultés de la société et de son impossibilité de faire face au paiement du passif exigible, l’ont condamné à une interdiction de gérer pendant 3 ans. En effet, il avait vendu ses biens propres ainsi que des participations de la société dans l’espoir que l’activité reprendrait.
Précision : depuis une loi du 6 août 2015, l’interdiction de gérer ne peut être prononcée qu’à l’encontre du dirigeant ayant « sciemment » omis de déclarer la cessation des paiements dans le délai légal. Auparavant, cette sanction pouvait être prononcée, que l’omission du dirigeant fût intentionnelle ou non. À ce titre, la Cour de cassation a précisé que la condition relative à l’intention du dirigeant s’applique aux procédures en cours au 8 août 2015 (date d’entrée en vigueur de la loi du 6 août 2015).
Cour d’appel de Paris, 3 juillet 2018, n° 17/10260
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