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Le régime social des dirigeants de la Société par Actions Simplifiées (SAS)

Author

Listed:
  • Jean-Michel Lattes

    (IDP - Institut de Droit Privé (Toulouse) - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

Abstract

Cet article fait partie d'un dossier spécial édité en Janvier 2024 par la revue Lexbase Affaires "La SAS, une trentenaire bien portante" sous la direction du Professeur Deen Gibirila. La loi du 3 janvier 1994 mettant en place la Société par Actions Simplifiées (SAS) organise le cumul de fonctions dirigeantes avec des fonctions de salariés ou d'assimilés salariés. Il convient d'en mesurer les enjeux par comparaison avec d'autres formes de sociétés excluant ce type de cumuls. La détermination des principaux dirigeants de la SAS (Président, directeur général…) permet d'évaluer l'existence ou non de droits sociaux rattachés à l'exercice de leurs fonctions respectives. Des mécanismes de compensation ouvrent la possibilité de compléter ce dispositif.

Suggested Citation

  • Jean-Michel Lattes, 2024. "Le régime social des dirigeants de la Société par Actions Simplifiées (SAS)," Post-Print hal-04402889, HAL.
    • Handle: RePEc:hal:journl:hal-04402889
    Note: View the original document on HAL open archive server: https://hal.science/hal-04402889
    as

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