Lorsqu’un professionnel se retire de la société civile professionnelle (SCP) dans laquelle il est associé, l’un ou plusieurs des autres associés peuvent demander à la société soit qu’elle fasse racheter ses parts par des associés ou par des tiers, soit qu’elle les rachète elle-même. Le professionnel qui se retire conserve alors le droit de percevoir les bénéfices jusqu’à ce qu’il obtienne le remboursement intégral de la valeur de ses parts sociales.
La Cour de cassation a rappelé cette règle dans une affaire récente. En l’espèce, un avocat associé au sein d’une SCP avait quitté la société en raison de l’existence de dissensions avec les autres associés. S’en était suivi un litige portant sur les conditions de son retrait. L’intéressé prétendait notamment qu’il avait le droit de percevoir sa quote-part des bénéfices distribués, et ce jusqu’au jour du remboursement intégral de la valeur des parts sociales qu’il détenait dans la société. Ce que les autres associés contestaient.
La cour d’appel avait refusé d’accorder ce droit à l’associé, estimant qu’il ne pouvait prétendre à la rétribution de la quote-part de bénéfices que pour la seule période antérieure à son départ effectif du cabinet, mais pas au-delà.
La Cour de cassation a donc censuré cette décision.
Cassation civile 1re, 16 avril 2015, n° 13-24931 et n° 13-27788
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