{"id":3605,"date":"2022-04-28T23:34:04","date_gmt":"2022-04-28T21:34:04","guid":{"rendered":"https:\/\/infos-droitshumains.net\/?p=3605"},"modified":"2023-04-06T12:09:08","modified_gmt":"2023-04-06T10:09:08","slug":"le-traitement-des-entreprises-en-difficulte-decouvrez-la-richesse-de-ce-nouvel-ouvrage-de-cyprien-bizau-mondo","status":"publish","type":"post","link":"https:\/\/infos-droitshumains.net\/?p=3605","title":{"rendered":"Le traitement des entreprises en difficult\u00e9: D\u00e9couvrez la richesse de ce nouvel ouvrage de Cyprien Bizau Mondo"},"content":{"rendered":"\n<p><strong>R\u00e9daction :+243817406088<\/strong><\/p>\n\n\n\n<p><strong>Le traitement des entreprises en difficult\u00e9<\/strong> <strong>dans l&rsquo;espace OHADA<\/strong> est un ouvrage \u00e9crit par Cyprien Bizau Mondo, pr\u00e9sident du Tribunal de commerce de Matadi. Publi\u00e9 aux \u00e9ditions Presse Universitaire du Congo Kinshasa, cette \u0153uvre scientifique de 250 pages a \u00e9t\u00e9 pr\u00e9fac\u00e9e par le Professeur Dieudonn\u00e9 Kaluba Dibwa, Pr\u00e9sident de la Cour Constitutionnelle et Pr\u00e9sident du conseil sup\u00e9rieur de la magistrature.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dans cet article, non seulement l\u2019auteur explique le choix de son sujet, mais surtout,  il pr\u00e9sente, les innovations apport\u00e9es par le nouvel acte Uniforme OHADA portant organisation des proc\u00e9dures collectives d\u2019apurement du passif entr\u00e9 en vigueur le 24 d\u00e9cembre 2015. L\u2019auteur.<\/h2>\n\n\n\n<p>Anim\u00e9 par le souci de la vulgarisation de l&rsquo;acte relatif aux proc\u00e9dures collectives, l&rsquo;auteur a voulu dans cet ouvrage, parl\u00e9 du <strong>\u00abtraitement des entreprises en difficult\u00e9 dans l&rsquo;espace OHADA\u00bb <\/strong>par le simple fait qu\u2019une entreprise comme la vie humaine rencontre dans son parcours, certaines difficult\u00e9s dues \u00e0 la mauvaise gestion, \u00e0 l&rsquo;environnement \u00e9conomico-financier, exc\u00e8s des taxes, imp\u00f4ts et obligations.<\/p>\n\n\n\n<p><strong>Tous ces \u00e9l\u00e9ments concourent \u00e0 mettre l\u2019entreprise en difficult\u00e9, alors comment la  traiter?<\/strong><\/p>\n\n\n\n<p>Il y a lieu de noter qu\u2019avant 2015 la proc\u00e9dure \u00e9tait tridimensionnelle avec trois phases de traitement des entreprises dont voici:<\/p>\n\n\n\n<p>\u2022    <em>Le r\u00e8glement pr\u00e9ventif ;<br> \u2022    Le redressement judiciaire ;<br> \u2022    La liquidation des biens.<\/em><\/p>\n\n\n\n<p>En 2015 le l\u00e9gislateur \u00e0 innover en ajoutant une autre proc\u00e9dure, <em>\u00abla conciliation\u00bb.<\/em><\/p>\n\n\n\n<p>La conciliation et le r\u00e8glement pr\u00e9ventif sont constitutifs de la phase pr\u00e9ventive. Ici, c\u2019est quand l\u2019entreprise n\u2019est pas en cessation des paiements,<\/p>\n\n\n\n<p>Alors que le redressement judiciaire et la liquidation des biens sont constitutifs de ce que nous appelons la proc\u00e9dure curative. Ici, l\u2019entreprise est proche de cesser le paiement et on cherche \u00e0 d\u00e9sint\u00e9resser les cr\u00e9anciers.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>La conciliation<\/strong><br> Dans la phase de conciliation, il revient \u00e0 la partie qui se sent en difficult\u00e9 de saisir par requ\u00eate, le pr\u00e9sident du tribunal, soit conjointement avec la requ\u00eate de ses cr\u00e9anciers. Le pr\u00e9sident les \u00e9coute et organise une phase de conciliation  entre le d\u00e9biteur et son cr\u00e9ancier. L\u2019objectif est d\u2019aboutir \u00e0 une conclusion d\u2019un accord de conciliation n\u00e9gocier. Le pr\u00e9sident peut mener la conciliation seule comme il peut d\u00e9signer un tiers qui doit, n\u00e9cessairement, \u00eatre neutre impartial et ind\u00e9pendant. Si cela, aboutit, les cr\u00e9anciers vont comprendre que l\u2019entreprise est en difficult\u00e9, il lui sera accord\u00e9 trois mois de moratoire pour se remettre sur le plan \u00e9conomique et financier. C\u2019est seulement apr\u00e8s qu\u2019il va commencer \u00e0 d\u00e9sint\u00e9resser ses cr\u00e9anciers.<\/li><li><strong>Le r\u00e8glement pr\u00e9ventif<\/strong><\/li><\/ol>\n\n\n\n<p>Ici \u00e9galement la partie vient saisir le pr\u00e9sident par requ\u00eate, et ce dernier prend une ordonnance de suspension des poursuites, et d\u00e9signe illico presto, un expert comptable pour aller s\u2019enqu\u00e9rir de la situation r\u00e9elle de l\u2019entreprise, v\u00e9rifier la gestion r\u00e9elle de l\u2019entreprise et se rendre compte si r\u00e9ellement elle est en difficult\u00e9 ou pas. Apr\u00e8s 15 jours de mission, l\u2019expert doit d\u00e9poser son rapport. Apr\u00e8s avoir re\u00e7u le rapport, le pr\u00e9sident va interpeller les d\u00e9biteurs les cr\u00e9anciers et l\u2019expert dans une audience au cours de laquelle, il sera v\u00e9rifi\u00e9 si  l&rsquo;entreprise est en cessation de paiement ou pas. Si lors de l\u2019interrogatoire on constate que la partie est en cessation de paiement, on quitte le r\u00e8glement pr\u00e9ventif, on tombe sur ce qu\u2019on appelle la proc\u00e9dure curative, plus pr\u00e9cis\u00e9ment, \u00able redressement judiciaire\u00bb qui aboutira \u00e0 ce que nous appelons <em>\u00abla liquidation des biens\u00bb.<\/em><\/p>\n\n\n\n<p>Mais si on parvient \u00e0 constater que l\u2019entreprise n\u2019est pas en cessation de paiement le pr\u00e9sident prend un <strong>\u00abjugement des concordat\u00bb<\/strong>, c\u2019est-\u00e0-dire un jugement d\u2019homologation.<\/p>\n\n\n\n<p>Il sera accord\u00e9 \u00e0 l\u2019entreprise, un moratoire pour un d\u00e9lai d\u00e9termin\u00e9 afin de la remettre financi\u00e8rement \u00e9conomiquement.<\/p>\n\n\n\n<p>Dans le redressement judiciaire lorsque l&rsquo;on constate \u00e9galement que l&rsquo;entreprise ne parvient toujours pas \u00e0 se remettre, nous allons basculer sur ce que nous appellerons <strong>\u00abla liquidation des biens\u00bb.<\/strong><\/p>\n\n\n\n<p>Mais il faut savoir que la liquidation des biens a pour finalit\u00e9 d\u2019assurer au mieux le paiement des cr\u00e9ances de l\u2019entreprise appel\u00e9e \u00e0 dispara\u00eetre. Elle a donc pour objet, la cr\u00e9ation de l\u2019actif d\u00e9biteur pour apurer son passif.<\/p>\n\n\n\n<p>Voil\u00e0 le r\u00e9sum\u00e9 de cet ouvrage de 250 pages qui est le couronnement d&rsquo;une longue et riche carri\u00e8re de juge et expert en droit des affaires, form\u00e9 \u00e0 l&rsquo;Ecole R\u00e9gionale Sup\u00e9rieure de la Magistrature (ERSUMA ) de Porto-Novo au B\u00e9nin.<\/p>\n\n\n\n<p>Merlin Kamalandua<\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9daction :+243817406088 Le traitement des entreprises en difficult\u00e9 dans l&rsquo;espace OHADA est un ouvrage \u00e9crit&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3605","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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