Dans une société par actions simplifiée (SAS), seul le président représente la société à l’égard des personnes qui lui sont extérieures (les fameux « tiers », c’est-à-dire les partenaires, les clients, etc.). Toutefois, les statuts peuvent confier des pouvoirs de direction ou de gestion à un directeur général (DG) ou à un directeur général délégué (DGD). Et pour qu’elle soit opposable aux tiers, cette nomination ainsi qu’une version mise à jour des statuts doivent être publiées au registre du commerce et des sociétés (RCS).
Mais lorsque les statuts n’ont pas confié au DG (ou au DGD) le pouvoir d’engager la société ou ne lui ont confié qu’un pouvoir limité à certains actes, la société peut-elle s’en prévaloir pour se soustraire aux engagements pris en son nom par son DG ?
La Cour de cassation vient de répondre à cette question par la négative, confirmant en cela l’arrêt de la cour d’appel qui avait estimé que « le défaut de pouvoir d’un directeur général pour engager la société n’était pas opposable aux tiers dont il n’était pas démontré qu’ils en auraient eu connaissance ». Selon elle, les tiers peuvent se prévaloir à l’égard d’une SAS des engagements pris pour son compte par une personne portant le titre de DG ou de DGD quand bien même les statuts ne lui ont pas conféré le pouvoir de représenter la société.
À noter : les tiers ont tout intérêt, en revanche, à consulter le kbis de la société avec laquelle ils envisagent de contracter pour avoir confirmation que leur interlocuteur porte bien le titre de DG ou de DGD dont il se prévaut.
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