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Case Law
The Kbis extract from a business shall not be considered as a representative by the Director-General
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
The Kbis extract of a business shall not be sufficient to confer the status of representative of the business on its Director-General. This is what the Court of Cassation said in a judgment delivered by the Commercial Chamber on May 25, 2022.
A simplified business by action (SAS) was the subject of inspection and seizure operations carried out by customs officials on order of the judge of freedoms and detention. The SAS appealed against the authorization order and appealed against the conduct of the visit on the ground that the customs officials refused to provide the Director General of business with a copy of the order, not considering him as a representative of the business. The court referred the matter to the judge.
The Court of Appeal upheld the business’s application. It held that the inspection and seizure operations carried out were irregular and void on the ground that the mere capacity of Director-General of the business was sufficient to be a representative of SAS. The customs administration appealed to the Court of Cassation.
The Court of Cassation quashed the Court of Appeal’s ruling.
The judgment holds that the inclusion in the extract Kbis of the SAS of the status of Director-General is insufficient to give the Director-General the status of representative of the business. The Court adds that it is the statutes of the business which determine whether the Director-General may represent the business vis-à-vis third parties.