{"id":686726,"date":"2026-04-25T21:53:55","date_gmt":"2026-04-25T19:53:55","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-dijon-le-21-aout-2025-n22-00483\/"},"modified":"2026-04-25T21:53:55","modified_gmt":"2026-04-25T19:53:55","slug":"cour-dappel-de-dijon-le-21-aout-2025-n22-00483","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/cour-dappel-de-dijon-le-21-aout-2025-n22-00483\/","title":{"rendered":"Cour d’appel de Dijon, le 21 ao\u00fbt 2025, n\u00b022\/00483"},"content":{"rendered":"
\n

Par arr\u00eat du 21 ao\u00fbt 2025, la Cour d\u2019appel de Dijon, 2e chambre civile, infirme un jugement du 17 mars 2022 rendu par la juridiction commerciale de Dijon. Le litige concerne la validit\u00e9 d\u2019une clause statutaire autorisant une r\u00e9partition non proportionnelle des b\u00e9n\u00e9fices et les d\u00e9cisions d\u2019affectation qui en ont d\u00e9coul\u00e9.<\/p>\n

Une soci\u00e9t\u00e9 par actions simplifi\u00e9e, compos\u00e9e d\u2019un associ\u00e9 tr\u00e8s majoritaire et d\u2019associ\u00e9s minoritaires, a modifi\u00e9 ses statuts lors d\u2019une assembl\u00e9e tenue en juillet 2018. La nouvelle clause permettait d\u2019\u00e9carter la r\u00e8gle proportionnelle et de favoriser les associ\u00e9s \u00ab op\u00e9rationnels \u00bb. Les assembl\u00e9es ult\u00e9rieures ont appliqu\u00e9 cette facult\u00e9 en attribuant aux minoritaires une part qualifi\u00e9e de d\u00e9risoire. Les associ\u00e9s minoritaires ont assign\u00e9 en nullit\u00e9 la clause et les d\u00e9lib\u00e9rations d\u2019affectation, ainsi qu\u2019en restitution et en dommages-int\u00e9r\u00eats. Le tribunal a rejet\u00e9 leurs demandes. La Cour d\u2019appel de Dijon prononce la nullit\u00e9 de la clause litigieuse et des d\u00e9cisions post\u00e9rieures d\u2019affectation, ordonne la restitution des dividendes, enjoint la convocation d\u2019une assembl\u00e9e et alloue des dommages-int\u00e9r\u00eats. La question pos\u00e9e \u00e9tait celle des limites d\u2019une r\u00e9partition statutairement in\u00e9galitaire au regard de l\u2019abus de majorit\u00e9 et de l\u2019int\u00e9r\u00eat social.<\/p>\n

La cour rappelle d\u2019abord que la clause adopt\u00e9e \u00e9tait r\u00e9dig\u00e9e ainsi: \u00ab Chaque action donne droit, dans les b\u00e9n\u00e9fices, r\u00e9serves et l\u2019actif social, \u00e0 une part proportionnelle \u00e0 la quotit\u00e9 de capital qu\u2019elle repr\u00e9sente et donne droit au vote [\u2019] Par d\u00e9rogation \u00e0 ce qui pr\u00e9c\u00e8de, l\u2019assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s statuant aux conditions de majorit\u00e9 pr\u00e9vues pour les assembl\u00e9es g\u00e9n\u00e9rales ordinaires peut pr\u00e9voir une r\u00e9partition des b\u00e9n\u00e9fices qui ne serait pas proportionnelle \u00e0 la quote-part du capital que l\u2019action repr\u00e9sente, sous r\u00e9serve que cette r\u00e9partition ne conduise \u00e0 priver un associ\u00e9 de toute part dans les b\u00e9n\u00e9fices ou l\u2019exon\u00e8re \u00e0 l\u2019inverse de toute contribution aux pertes \u00bb. Elle en d\u00e9duit que le texte \u00ab n\u2019institue pas une r\u00e8gle g\u00e9n\u00e9rale et absolue \u00bb et rappelle l\u2019interdiction des clauses l\u00e9onines. Elle qualifie ensuite l\u2019usage r\u00e9p\u00e9t\u00e9 de la clause d\u2019atteinte \u00e0 l\u2019\u00e9galit\u00e9 entre associ\u00e9s et \u00e0 l\u2019affectio societatis, au regard d\u2019un contexte conflictuel av\u00e9r\u00e9. L\u2019analyse portera d\u2019abord sur le sens retenu par l\u2019arr\u00eat, puis sur sa valeur et sa port\u00e9e.<\/p>\n

I. Le sens de la d\u00e9cision: r\u00e9partition in\u00e9galitaire admise de principe, encadr\u00e9e par l\u2019int\u00e9r\u00eat social<\/p>\n

A. R\u00e8gle suppl\u00e9tive de proportionnalit\u00e9 et validit\u00e9 conditionnelle de la clause
\nLa cour prend acte de ce que le principe proportionnel n\u2019est pas d\u2019ordre public en droit des soci\u00e9t\u00e9s, particuli\u00e8rement en soci\u00e9t\u00e9 par actions simplifi\u00e9e. Elle cite la clause statutaire et souligne son \u00e9conomie: la facult\u00e9 est ouverte, non impos\u00e9e, et la clause reprend l\u2019interdit de l\u2019article 1844-1 du code civil. L\u2019arr\u00eat pr\u00e9cise ainsi que \u00ab cette r\u00e9daction n\u2019institue pas une r\u00e8gle g\u00e9n\u00e9rale et absolue de r\u00e9partition in\u00e9galitaire des b\u00e9n\u00e9fices, mais ouvre une simple facult\u00e9 \u00bb et qu\u2019elle \u00ab \u00e9carte la possibilit\u00e9 d\u2019exclure totalement un associ\u00e9 \u00bb des b\u00e9n\u00e9fices. Le c\u0153ur du raisonnement situe donc la l\u00e9gitimit\u00e9 de principe sur le terrain de l\u2019organisation statutaire, dans le respect minimal des r\u00e8gles imp\u00e9ratives.<\/p>\n

Cette approche rejoint une jurisprudence constante reconnaissant la libert\u00e9 statutaire en SAS, sous r\u00e9serve de l\u2019ordre public soci\u00e9taire et de l\u2019abus. La clause n\u2019est pas, en elle-m\u00eame, un avantage l\u00e9onin d\u00e8s lors qu\u2019elle n\u2019exon\u00e8re pas l\u2019un des associ\u00e9s de toute contribution aux pertes et ne le prive pas de toute part de b\u00e9n\u00e9fice. Elle appelle toutefois un contr\u00f4le de mise en \u0153uvre, d\u2019autant plus strict lorsque la majorit\u00e9 peut en d\u00e9terminer seule les modalit\u00e9s.<\/p>\n

B. Contr\u00f4le concret de la mise en \u0153uvre et pr\u00e9vention du d\u00e9tournement de majorit\u00e9
\nLe contr\u00f4le op\u00e9r\u00e9 est r\u00e9solument contextuel. La cour rel\u00e8ve des d\u00e9cisions successives d\u2019affectation r\u00e9servant aux minoritaires une part \u00ab d\u00e9risoire \u00bb, au profit exclusif de l\u2019associ\u00e9 qualifi\u00e9 d\u2019\u00ab op\u00e9rationnel \u00bb. Elle constate un environnement conflictuel pr\u00e9existant \u00e0 la refonte statutaire, ainsi qu\u2019une ma\u00eetrise des votes permettant de fixer seul les b\u00e9n\u00e9ficiaires et les quotit\u00e9s. La motivation retient que \u00ab de telles d\u00e9cisions r\u00e9it\u00e9r\u00e9es depuis la modification des statuts consacrent une rupture d\u2019\u00e9galit\u00e9 entre les associ\u00e9s et une atteinte importante \u00e0 l\u2019affectio soci\u00e9tatis contraire \u00e0 l\u2019int\u00e9r\u00eat social tel que d\u00e9fini \u00e0 l\u2019article 1833 du code civil \u00bb.<\/p>\n

La qualification d\u2019abus s\u2019adosse classiquement \u00e0 deux crit\u00e8res cumulatifs: contrari\u00e9t\u00e9 \u00e0 l\u2019int\u00e9r\u00eat social et satisfaction du seul int\u00e9r\u00eat des majoritaires. L\u2019arr\u00eat illustre cette grille de lecture, en soulignant que la pratique retenue revient, en fait, \u00e0 une exclusion \u00e9conomique des minoritaires. Ce n\u2019est donc pas l\u2019in\u00e9galit\u00e9 en tant que telle qui est proscrite, mais son emploi syst\u00e9matique et cibl\u00e9, r\u00e9v\u00e9lateur d\u2019un dessein contraire au pacte social.<\/p>\n

II. La valeur et la port\u00e9e: cons\u00e9cration d\u2019un contr\u00f4le d\u2019abus et effets correctifs cibl\u00e9s<\/p>\n

A. Confirmation des crit\u00e8res de l\u2019abus et articulation avec l\u2019int\u00e9r\u00eat social
\nLa cour formule nettement l\u2019\u00e9l\u00e9ment intentionnel et l\u2019atteinte \u00e0 l\u2019int\u00e9r\u00eat social. Elle juge que \u00ab la r\u00e9-\u00e9criture de l\u2019article 16 des statuts a ainsi \u00e9t\u00e9 adopt\u00e9e dans l\u2019unique dessein de porter atteinte aux int\u00e9r\u00eats des associ\u00e9s minoritaires au profit de l\u2019associ\u00e9 majoritaire et constitue un abus de majorit\u00e9 sanctionn\u00e9 par la nullit\u00e9 \u00bb. Le contr\u00f4le de proportionnalit\u00e9 n\u2019est pas purement arithm\u00e9tique; il int\u00e8gre la finalit\u00e9 recherch\u00e9e et la r\u00e9gularit\u00e9 du processus d\u00e9cisionnel. L\u2019arr\u00eat renforce ainsi la centralit\u00e9 de l\u2019article 1833 du code civil, compris comme une exigence de pr\u00e9servation de la p\u00e9rennit\u00e9 du pacte social et de l\u2019\u00e9galit\u00e9 entre associ\u00e9s dans le fonctionnement.<\/p>\n

Cette solution confirme une ligne jurisprudentielle \u00e9quilibr\u00e9e. La libert\u00e9 statutaire demeure large, mais son exercice doit s\u2019inscrire dans l\u2019int\u00e9r\u00eat de la soci\u00e9t\u00e9 et ne peut servir de vecteur \u00e0 une marginalisation \u00e9conomique des minoritaires. L\u2019arr\u00eat \u00e9carte la tentation d\u2019un contr\u00f4le abstrait des clauses au profit d\u2019une appr\u00e9ciation in concreto, attentive au contexte et aux effets r\u00e9p\u00e9t\u00e9s des r\u00e9solutions.<\/p>\n

B. Sanction proportionn\u00e9e et gestion de l\u2019\u00e9tat statutaire post\u00e9rieur
\nLa cour prononce la nullit\u00e9 de la clause litigieuse et des r\u00e9solutions d\u2019affectation qui en sont issues. Elle ordonne la restitution des dividendes per\u00e7us et enjoint la convocation d\u2019une assembl\u00e9e, sous astreinte, afin de r\u00e9gulariser les formalit\u00e9s et arr\u00eater l\u2019affectation des r\u00e9sultats des exercices concern\u00e9s. Cette trame r\u00e9paratrice est coh\u00e9rente avec la logique de remise en \u00e9tat et de r\u00e9activation du dialogue social au sein de la collectivit\u00e9 des associ\u00e9s.<\/p>\n

L\u2019arr\u00eat pr\u00e9cise, avec une bienvenue rigueur proc\u00e9durale, que l\u2019annulation de la clause n\u2019implique pas ipso facto le r\u00e9tablissement de la r\u00e9daction initiale des statuts. La d\u00e9lib\u00e9ration d\u2019adoption des nouveaux statuts n\u2019ayant pas \u00e9t\u00e9 elle-m\u00eame attaqu\u00e9e, il n\u2019y a pas de \u00ab retour \u00bb automatique. Cette pr\u00e9cision incite les plaideurs \u00e0 cibler exactement l\u2019objet du recours et \u00e0 articuler les demandes de nullit\u00e9 en cons\u00e9quence. La solution rend \u00e9galement secondaires les d\u00e9bats subsidiaires relatifs aux avantages particuliers, le d\u00e9s\u00e9quilibre ayant \u00e9t\u00e9 censur\u00e9 \u00e0 travers l\u2019abus de majorit\u00e9.<\/p>\n

L\u2019ensemble compose une ligne claire. La r\u00e9partition non proportionnelle peut soutenir une politique d\u2019incitation au travail op\u00e9rationnel, \u00e0 la condition de ne pas d\u00e9g\u00e9n\u00e9rer en instrument de captation au profit d\u2019un seul. La formule, \u00e9quilibr\u00e9e, m\u00e9nage la libert\u00e9 statutaire tout en consolidant les garde-fous de l\u2019int\u00e9r\u00eat social et de l\u2019\u00e9galit\u00e9 entre associ\u00e9s.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Par arr\u00eat du 21 ao\u00fbt 2025, la Cour d\u2019appel de Dijon, 2e chambre civile, infirme un jugement du 17 mars 2022 rendu par la juridiction commerciale de Dijon. 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