Décret n° 2020-537 du 7 mai 2020 relatif aux fonds de pérennité
Court: | Ministère de l'économie et des finances |
ELI: | https://www.legifrance.gouv.fr/eli/decret/2020/5/7/2020-537/jo/texte, https://www.legifrance.gouv.fr/eli/decret/2020/5/7/ECOT2005397D/jo/texte |
Jurisdiction: | France |
Official gazette publication: | JORF n°0113 du 8 mai 2020 |
Publication Date: | 08 mai 2020 |
Record Number: | JORFTEXT000041856967 |
Publics concernés : fonds de pérennité
Objet : ce décret a pour objet de préciser certains éléments relatifs au régime applicable aux fonds de pérennité définis à l'article 177 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises, notamment en ce qui concerne les formalités de constitution, les modalités de contrôle par l'autorité administrative, les missions du commissaire aux comptes, et la dissolution des fonds de pérennité
Entrée en vigueur : le lendemain de sa publication
Notice : ce décret désigne l'autorité administrative chargé du contrôle des fonds de pérennité. Il fixe le contenu et les modalités de publicité de la déclaration de création du fonds de pérennité et de la déclaration de modification de ses statuts et de leur annexe ; il détermine le contenu du rapport d'activité établi par le fonds de pérennité et le délai de communication de ce rapport ainsi que des comptes annuels et du rapport du commissaire aux comptes à la préfecture du département dans le ressort duquel le fonds de pérennité a son siège ; il définit également ce qu'est un dysfonctionnement grave susceptible de déboucher sur une saisine, par l'autorité administrative, de l'autorité judiciaire aux fins de dissolution du fonds. Il précise par ailleurs les modalités de publicité et le délai de communication des comptes annuels du fonds de pérennité à son commissaire aux comptes ainsi que le contenu de la mission de vérification de ce dernier. Il encadre en outre la procédure appliquée par le commissaire aux comptes en cas de constatation des faits de nature à compromettre la continuité de l'activité du fonds et les différents échanges avec le conseil d'administration qui jalonnent cette procédure. Enfin, il précise les modalités de publicité de la dissolution du fonds
Références : le décret est pris pour l'application de l'article 177 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises. Les dispositions du décret peuvent être consultées sur le site Légifrance (http://www.legifrance.gouv.fr)
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu le code de commerce ;
Vu la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises, notamment son article 177 ;
Vu le décret n° 2017-510 du 7 avril 2017...
Pour continuer la lecture
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