Infogreffe - Glossary
mer., 28 août 2013 13:19:00 +0200
The Coordination Committee of the Trade and Companies Register (CCRCS) has issued three notices at the start of the year for clarifying activities of sole trader with limited liability (EIRL).
1) An EIRL is unable to modify a declaration of assignment of estate (previously filed) notably to make this enforceable on previous creditors. Indeed, this modification to the declaration of assignment of estate will only affect the rights of liabilities incurred following the filing date. Creditors existing prior to this date shall continue to be able to apprehend all of the estate of the entrepreneur (assigned and unassigned; Commercial Code art. L. 526-12 and R. 526-8 through 526-10).
2) When a registered EIRL transfers the main office in which it performs its business, and to which the estate is assigned, it shall be bound to:
update the declaration of assignment of estate (modification instead of filing its initial declaration);
update its entry on the Trade and Companies Register (RCS) which must reiterate its capacity as an EIRL and the same address.
These updates should be undertaken by way of a request for modification (change of address shall be without effect on the maintained entry with the same registry office) or by way of a request for a new entry (in the contrary).
3) The EIRL is able to constitute a unique estate for assignment whilst it operates liberal activities and secondary commercial activities. This possibility is only offered in the framework of "related" professional and commercial activities.