In such instance as judicial liquidation is closed following settlement of liabilities, the clerk at the Commercial Court may not send third parties rulings handed down for bankruptcy proceedings open after 1 January 2006 (article R. 123-154 of the Commercial Code).

However, settlement of liabilities, if closing the bankruptcy proceedings, will not lead to annulment of winding up which results from the ruling on judicial liquidation.  It leads to the obligation to appoint a judicial administrator to divide between members the liquidation bonus. It is only once this distribution is completed that it may be closed following a decision by members (published on the Trade and Companies Register).

Consequently, if the clerk should continue to maintain indication on the RCS of legal winding up pursuant to article 1844-7-7° of the Civil Code (with this being definitive and enforceable on third parties from initial publication of the judicial liquidation ruling), it shall however strike off the RCS all indications pertaining to judicial liquidation. Moreover, upon declaration by the tax payer, it should also register the appointment of the liquidator appointed by members or by way of a legal decision as well as the subsequent closure of liquidation operations when pronounced.

Following definitive closure of liquidation operations, striking off of the RCS may only be undertaken upon request by the administrator.

Consult notice no. 2013-009 of the Coordination Committee of the Trade and Companies Register (CCRCS).