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Dans cet ouvrage, les auteurs dressent un état des lieux actuel et complet du statut des associés et mandataires de sociétés et associations, ainsi que des questions qui en découlent, à la lumière du Code des sociétés et des associations. Dès sa création, la personne morale va mener une existence propre, distincte de celle de ses fondateurs, associés et mandataires. Le but de cet ouvrage est dès lors d’aborder de manière globale le sort de ces associés, actifs ou non, mandataires et dirigeants de fait ou de droit, en tenant compte de la possibilité que ceux-ci exercent parfois leur fonction sous contrat de travail. Le droit social (droit du travail et droit de la sécurité sociale), le droit fiscal, le droit économique et le droit commercial y sont examinés, sans oublier les questions spécifiques de responsabilité pénale des associés et mandataires de sociétés et associations, tant en droit commun qu’en droit pénal social. Cet ouvrage offre ainsi, de manière didactique et pédagogique, un panorama de la situation et s’adresse tant au praticien – avocat, juriste d’entreprise, expert-comptable, conseil fiscal, étudiant – qu’au non-praticien.

Directors of corporations --- Corporation law --- Associations, institutions, etc. --- Administrateurs de sociétés --- Sociétés --- Associations --- Legal status, laws, etc. --- Law and legislation --- Droit --- droit des sociétés --- personne morale --- association professionnelle --- droit social --- droit fiscal --- droit commercial --- responsabilité pénale --- strafansvar --- responsabilità kriminali --- kaznena odgovornost --- ποινική ευθύνη --- büntetőjogi felelősség --- përgjegjësi penale --- rikosoikeudellinen vastuu --- наказателна отговорност --- trestní odpovědnost --- baudžiamoji atsakomybė --- straffrättsligt ansvar --- kazenska odgovornost --- dliteanas coiriúil --- odpowiedzialność karna --- кривична одговорност --- strafrechtelijke aansprakelijkheid --- kriminālatbildība --- responsabilità penale --- responsabilitate penală --- trestnoprávna zodpovednosť --- responsabilidade penal --- criminal liability --- strafrechtliche Verantwortlichkeit --- responsabilidad criminal --- kriminaalvastutus --- pakaltinamumas --- vecums, ar kuru iestājas kriminālatbildība --- maggiore età penale --- казнена одговорност --- apstākļi, kas izslēdz kriminālatbildību --- maioridade penal --- straffomyndighet --- majorité pénale --- ενηλικότητα κατά το ποινικό δίκαιο --- vétőképesség --- criminal capacity --- büntethetőség --- vârsta responsabilității penale --- straffbarhetsålder --- strafrechtelijke minderjarigheid --- freagracht choiriúil --- sposobnost počinjenja kaznenog djela --- straffmyndighet --- ανηλικότητα κατά το ποινικό δίκαιο --- minoría de edad en Derecho penal --- vek zodpovednosti za trestné činy --- beszámítási képesség --- menoridade penal --- Strafunmündigkeit --- граница за полна кривична одговорност --- minorité pénale --- kriminaalvastutuse iga --- baudžiamasis amžius --- Strafmündigkeit --- старосната граница за кривична одговорност --- moshë përgjegjësie --- age of responsibility --- kriminel lavalder --- dob stjecanja kaznene odgovornosti --- veková hranica trestnoprávnej zodpovednosti --- büntethetőségi korhatár elérése --- mayoría de edad en Derecho penal --- околности кои ја исклучуваат кривичната одговорност --- strafrechtelijke meerderjarigheid --- minore età penale --- täysi-ikäisyys --- способност за извршување кривично дело --- rikoskelpoisuus --- prawo handlowe --- kauppaoikeus --- commercial law --- drept comercial --- diritto commerciale --- obchodní právo --- kereskedelmi jog --- obchodné právo --- dritt kummerċjali --- трговско право --- Handelsrecht --- handelsrecht --- direito comercial --- äriõigus --- komercinė teisė --- търговско право --- e drejta tregtare --- komerctiesības --- dlí tráchtála --- Derecho mercantil --- трговинско право --- trgovačko pravo --- handelsret --- handelsrätt --- εμπορικό δίκαιο --- trgovinsko pravo --- комерцијално право --- kauppalainsäädäntö --- legjislacion tregtar --- стопанско право --- kereskedelmi törvénykönyv --- Handelsgesetzgebung --- handelswetgeving --- Derecho comercial --- legislación comercial --- legislazione commerciale --- legislação comercial --- législation commerciale --- trgovinsko zakonodavstvo --- Handelsgesetzbuch --- affärsrätt --- prekybos teisė --- kaubandusõigus --- obchodná legislatíva --- legislație comercială --- äriseadusandlus --- komercdarbības likumdošana --- εμπορική νομοθεσία --- commercial legislation --- prekybos įstatymai --- obchodní legislativa --- handelslovgivning --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- socialinė teisė --- legjislacion social --- socialret --- социјално право --- prawo socjalne --- diritto sociale --- Sozialrecht --- sotsiaalõigusaktid --- социално право --- sosiaalilainsäädäntö --- socijalno zakonodavstvo --- szociális jogszabályok --- sociālo tiesību akti --- sociaal recht --- reachtaíocht shóisialta --- sociallagstiftning --- socialna zakonodaja --- direito social --- социјално законодавство --- legislație socială --- κοινωνικό δίκαιο --- social legislation --- Derecho social --- leġiżlazzjoni soċjali --- sociálna legislatíva --- sociální právo --- sociální zákony --- sociālā likumdošana --- normativa sociale --- szociális jog --- sociale wetgeving --- sociálně-právní legislativa --- κοινωνική νομοθεσία --- législation sociale --- tiesību akti sociālajā jomā --- legislación social --- reglamentación social --- sociallovgivning --- Sozialgesetzgebung --- legislação social --- legislazione sociale --- assoċjazzjoni professjonali --- професионално сдружение --- profesijné združenie --- Berufsverband --- beroepsvereniging --- organizacje zawodowe --- professional association --- професионално удружење --- organizatë ndërprofesionale --- yrkessammanslutning --- kutseühing --- szakmai szövetség --- ammatillinen yhdistys --- profesionālā apvienība --- професионално здружение --- asociație profesională --- faglig forening --- stanovsko združenje --- associação profissional --- associazione professionale --- profesinė asociacija --- strukovna udruga --- profesní sdružení --- asociación profesional --- επαγγελματικός σύνδεσμος --- comhlachas gairmiúil --- επαγγελματική οργάνωση --- cámara sindical --- consejo sindical --- profesní jednota --- organizzazione interprofessionale --- professional union --- tarpprofesinė organizacija --- profesionālā organizācija --- unie --- professional organisation --- stavovské zřízení --- medziprofesijné organizácie --- organizatë profesionale --- organisation interprofessionnelle --- yrkesförening --- Interessengemeinschaft --- profesinė organizacija --- organización interprofesional --- profesijná únia --- organizzazione professionale --- organizație inter profesională --- profesijná organizácia --- inter-professional organisation --- organisation professionnelle --- szakmán belüli szervezet --- zájmová organizace --- profesionalna organizacija --- profesní spolek --- kutseliit --- conselho sindical --- überberufliche Organisation --- mellemfaglig organisation --- ammattiliitto --- еснаф --- професионално тело --- ammattijärjestö --- onderlinge beroepsorganisatie --- διεπαγγελματική οργάνωση --- gremio --- Spitzenverband --- професионална организација --- ammatillinen kattojärjestö --- uniune profesională --- zájmový spolek --- organizație profesionalâ --- profesní asociace --- organização interprofissional --- vakverenigingsbestuur --- szakmai egyesület --- професионална асоцијација --- legal person --- юридическо лице --- person juridik --- persoane juridice --- persuna ġuridika --- pessoa coletiva --- pravna osoba --- juridisk person --- νομικό πρόσωπο --- právnická osoba --- duine dlítheanach --- juristische Person --- persona giuridica --- правно лице --- juriidiline isik --- persona jurídica --- oikeushenkilö --- pravna oseba --- jogi személy --- juridinis asmuo --- juridiska persona --- osoba prawna --- rechtspersoon --- comhlacht corpraithe --- pessoa colectiva --- strana pravna osoba --- правен субјект --- domaća pravna osoba --- eintiteas dlítheanach --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- vennootschapsrecht --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- Sociétés --- Administrateurs de sociétés --- Mandat --- Abus de biens sociaux --- Responsabilité pénale --- Associations sans but lucratif --- Organisations internationales. --- Statut juridique --- Belgique --- E-books --- responsabilité pénale --- droit des sociétés