{"id":605,"date":"2022-11-19T01:58:10","date_gmt":"2022-11-19T00:58:10","guid":{"rendered":"https:\/\/www.hosteen.ma\/?p=605"},"modified":"2022-11-19T01:58:11","modified_gmt":"2022-11-19T00:58:11","slug":"la-societe-en-commandite-par-actions-au-maroc","status":"publish","type":"post","link":"https:\/\/hosteen.be\/ar\/la-societe-en-commandite-par-actions-au-maroc\/","title":{"rendered":"La Soci\u00e9t\u00e9 en commandite par actions au Maroc"},"content":{"rendered":"<p> <\/p><p>La soci\u00e9t\u00e9 en commandite par action est d\u00e9finie par l\u2019art 31 de la loi 5-96 comme \u00e9tant \u00ab la soci\u00e9t\u00e9 dont le capital est divis\u00e9 en action, est constitu\u00e9e entre un ou plusieurs commandit\u00e9s, qui ont la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales, et des commanditaires, qui ont la qualit\u00e9 d\u2019actionnaires et ne supportent les pertes qu\u2019\u00e0 concurrence de leurs apports \u00bb.<\/p><ul class=\"wp-block-list\"><li><strong>Capital<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Le capital est divis\u00e9 en actions.<\/li>\n\n<li>Les dispositions de la loi 17-95 relative aux soci\u00e9t\u00e9s anonyme, \u00e0 l\u2019exception de celle qui concernent leur administration et leur direction, sont applicables aux soci\u00e9t\u00e9s en commandite par actions.<\/li>\n\n<li><strong>Associ\u00e9s<\/strong><\/li><\/ul><p>Deux sortes d\u2019associ\u00e9s :<\/p><ul class=\"wp-block-list\"><li>Commandit\u00e9s ;<\/li>\n\n<li>Commanditaires.<\/li>\n\n<li><strong>Responsabilit\u00e9 des associ\u00e9s<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Les commandit\u00e9s ont la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales.<\/li>\n\n<li>Les commanditaires sont des actionnaires, ils ne supportent les dettes sociales qu\u2019\u00e0 raison de leurs apports.<\/li>\n\n<li><strong>Fonctionnement<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Le ou les premiers g\u00e9rants sont nomm\u00e9s par les statuts.<\/li>\n\n<li>L\u2019assembl\u00e9e g\u00e9n\u00e9rale ordinaire nomme un conseil de surveillance, compos\u00e9 de trois actionnaires au moins.<\/li>\n\n<li>Un associ\u00e9 commandit\u00e9 ne peut \u00eatre membre du conseil de surveillance.<\/li>\n\n<li>Le conseil de surveillance assume le contr\u00f4le permanent de la gestion de la soci\u00e9t\u00e9.<\/li>\n\n<li><strong>R\u00e9gime fiscal<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Les associ\u00e9s commandit\u00e9s sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu (IR) en tant qu\u2019entrepreneurs individuels.<\/li>\n\n<li>la soci\u00e9t\u00e9 peut opter pour l\u2019IR (l\u2019imp\u00f4t sur le revenu) ou l\u2019IS (imp\u00f4t sur les soci\u00e9t\u00e9s).<\/li>\n\n<li><strong>Imp\u00f4t sur le revenu<\/strong><\/li><\/ul><figure class=\"wp-block-table\"><table><thead><tr><td>Tranche de revenu (en dh)<\/td><td>Taux en %<\/td><\/tr><\/thead><tbody><tr><td>0 \u00e0 30.000<\/td><td>0%<\/td><\/tr><tr><td>30.001 \u00e0 50.000<\/td><td>10%<\/td><\/tr><tr><td>50.001 \u00e0 60.000<\/td><td>20%<\/td><\/tr><tr><td>60.001 \u00e0 80.000<\/td><td>30%<\/td><\/tr><tr><td>80.001 \u00e0 180.000<\/td><td>34%<\/td><\/tr><tr><td>Au- del\u00e0 de 180.000<\/td><td>38%<\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 en commandite par action est d\u00e9finie par l\u2019art 31 de la loi 5-96 comme \u00e9tant \u00ab la soci\u00e9t\u00e9 dont le capital est divis\u00e9 en action, est constitu\u00e9e entre un ou plusieurs commandit\u00e9s, qui ont la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales, et des commanditaires, qui ont la qualit\u00e9&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-605","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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