Dans une société par actions simplifiée, les statuts déterminent les conditions dans lesquelles les décisions qui relèvent des attributions des associés, à savoir en matière d’augmentation ou de réduction de capital, de fusion, de scission, de dissolution, de transformation en une société d’une autre forme, de nomination des commissaires aux comptes, de comptes annuels et de bénéfices, seront adoptées. Ainsi, notamment, ils peuvent fixer librement la majorité requise pour adopter ces décisions.
Mais attention, les statuts ne peuvent pas valablement prévoir que « les décisions collectives des associés sont adoptées à la majorité du tiers des droits de vote des associés, présents ou représentés, habilités à prendre part au vote considéré ». C’est ce que les juges ont décidé dans une affaire récente puisqu’une telle règle ne permet pas de départager les associés qui sont en faveur de la décision à prendre et ceux qui y sont opposés. En effet, tant les premiers que les seconds peuvent simultanément remplir cette condition de majorité fixée au tiers des associés.
Par conséquent, et les juges l’ont affirmé expressément, les décisions collectives des associés ne peuvent pas être adoptées par un nombre de voix inférieur à la majorité simple des votes exprimés, et ce quand bien même les statuts prévoiraient le contraire.
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