{"id":11718,"date":"2020-06-25T10:29:00","date_gmt":"2020-06-25T08:29:00","guid":{"rendered":"https:\/\/www.sgnafo-praxis.ch\/quentend-on-par-liquidation\/"},"modified":"2024-07-25T18:11:37","modified_gmt":"2024-07-25T16:11:37","slug":"quentend-on-par-liquidation","status":"publish","type":"post","link":"https:\/\/www.sgnafo-praxis.ch\/fr\/quentend-on-par-liquidation\/","title":{"rendered":"Qu\u2019entend-on par liquidation ?"},"content":{"rendered":"

Il convient de distinguer diff\u00e9\u00adrentes formes et cons\u00e9\u00adquences de la notion de liquidation : <\/p>\n

La liqui\u00addation est g\u00e9n\u00e9ra\u00adlement assimil\u00e9e \u00e0 la faillite de l\u2019entreprise.
\nOr, d\u2019un point de vue juridique, la liqui\u00addation est g\u00e9n\u00e9ra\u00adlement toute cessation d\u2019activit\u00e9 par laquelle on proc\u00e8de notamment \u00e0 la liqui\u00addation des actifs de l\u2019entre\u00adprise et \u00e0 la distri\u00adbution du solde de l\u2019actif de la soci\u00e9t\u00e9 aux associ\u00e9s apr\u00e8s paiement des dettes.
\nCeci ind\u00e9pen\u00addamment du fait que la proc\u00e9dure soit volon\u00adtaire et d\u00e9cid\u00e9e ainsi par les associ\u00e9s ou que la liqui\u00addation ait lieu avec une contrainte officielle dans le cadre d\u2019une proc\u00e9dure de faillite ou de concordat. <\/p>\n

Le terme \u201cliqui\u00addation\u201d est donc un terme g\u00e9n\u00e9rique.<\/p>\n

Pour en savoir plus, consultez le document suivant :<\/p>\n

Fascicule 13 : La cessation d\u2019activit\u00e9 ordonn\u00e9e<\/a><\/a><\/h2>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Il convient de distinguer diff\u00e9\u00adrentes formes et cons\u00e9\u00adquences de la notion de liqui\u00addation :  La liqui\u00addation est g\u00e9n\u00e9ra\u00adlement assimil\u00e9e \u00e0 la faillite de l\u2019entreprise. Or, d\u2019un point de vue juridique, la liqui\u00addation est g\u00e9n\u00e9ra\u00adlement toute cessation d\u2019activit\u00e9 par laquelle on proc\u00e8de notamment \u00e0 la liqui\u00addation des actifs de l\u2019entre\u00adprise et \u00e0 la distri\u00adbution du solde de [\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[292],"tags":[293],"class_list":["post-11718","post","type-post","status-publish","format-standard","hentry","category-questions-et-reponses-faq","tag-cessation-dactivite-ordonnee"],"yoast_head":"\nQu'entend-on par liquidation ? - St. Galler Nachfolge Praxis<\/title>\n<meta name=\"description\" content=\"La liquidation est souvent assimil\u00e9e \u00e0 la faillite de l'entreprise. 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