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L'entreprenant En Droit Ohada L’entreprenant en droit OHADA Danielle Beatrice Ongono Bikoe To cite this version: Danielle Beatrice Ongono Bikoe. L’entreprenant en droit OHADA. Droit. Université Panthéon- Sorbonne - Paris I, 2020. Français. NNT : 2020PA01D003. tel-02943078 HAL Id: tel-02943078 https://tel.archives-ouvertes.fr/tel-02943078 Submitted on 18 Sep 2020 HAL is a multi-disciplinary open access L’archive ouverte pluridisciplinaire HAL, est archive for the deposit and dissemination of sci- destinée au dépôt et à la diffusion de documents entific research documents, whether they are pub- scientifiques de niveau recherche, publiés ou non, lished or not. The documents may come from émanant des établissements d’enseignement et de teaching and research institutions in France or recherche français ou étrangers, des laboratoires abroad, or from public or private research centers. publics ou privés. L'ENTREPRENANT EN DROIT OHADA THESE EN VUE DE L’OBTENTION D’UN DOCTORAT EN DROIT PRIVE Présentée et soutenue par : Danielle Béatrice ONGONO BIKOE Directeur de thèse : François-Xavier LUCAS Professeur à l’Ecole de droit de La Sorbonne (Université de Paris 1) Membres du jury M. Mamadou Ismaila KONATE Avocat à la Cour, Barreaux du Mali et de Paris M. Sylvain Sorel KUATE TAMEGHE Maître de conférences à l’université de Yaoundé 2 Soa, HDR M. François-Xavier LUCAS Professeur à l’Ecole de droit de La Sorbonne (Université de Paris 1) M. Didier PORACCHIA Professeur à l’Ecole de droit de La Sorbonne (Université de Paris 1) M. Pascal RUBELLIN Maître de conférences à la faculté de droit de Poitiers, HDR DEDICACE A Emmanuel, le Fidèle et Véritable. A nos enfants, Daniel et David Esdras KAMDOUM. L'ENTREPRENANT EN DROIT OHADA | iii REMERCIEMENTS Pour commencer, je tiens à remercier l’Eternel qui m’a permis de faire cette thèse. Il ne m’a pas abandonnée, et m’a secourue dans les temps difficiles. A lui soit toute la gloire. Je remercie également mon directeur, le Professeur François-Xavier LUCAS d’avoir accepté de me diriger. Merci pour sa patience, ses conseils, ses encouragements. Merci à mon époux, Alain Ledoux KAMDOUM, qui m’a encouragée à faire cette thèse et qui me pousse toujours à aller plus loin. Merci pour l’aide qu’il m’a apportée dans la réalisation de ce travail et pour les sacrifices qu’il a consentis durant toutes ces années de recherche. Cette thèse est la nôtre ! Merci à Alain Pascal et Pascaline MBWENTOUM, mes frères, mes amis, mes bien- aimés qui ont été à mes côtés depuis le début de ce travail. Merci pour leur soutien, leurs prières, leur amour. Merci à Daniel GINTZ, un ami cher. Merci pour TOUT. Je ne pourrais pas énumérer tout ce qu’il a fait pour moi durant ces longues années d’études et les mots me manquent pour lui exprimer ma gratitude. Tout simplement, je lui dis merci de tout cœur. Je ne terminerai pas sans exprimer ma reconnaissance à ces personnes dont le soutien a énormément contribué à ce que cette thèse soit réalisée. Je pense particulièrement à Samuel et Sandy KWAK et aux bien-aimés de la communauté Foursquare de Cotonou et Porto Novo au Bénin. A tous ceux qui, d’une manière ou d’une autre, m’ont apporté leur soutien pendant ces années de recherche, je dis un grand merci. L'ENTREPRENANT EN DROIT OHADA | iv LISTE DES ABRÉVIATIONS Art. : Article CIPAV : Caisse Interprofessionnelle de Prévoyance et d’Assurance Vieillesse AUDCG : Acte uniforme portant sur le Droit commercial général CJCE : Cour de Justice des Communautés Européennes AUDCIF : Acte uniforme relatif au droit comptable et à l’information financière CJUE : Cour de Justice de l’Union Européenne AUPCAP : Acte uniforme portant organisation CNPS : Caisse Nationale de Prévoyance Sociale des procédures collectives d’apurement du passif CNPS : Caisse Nationale de Prévoyance Sociale AUSCGIE : Acte uniforme relatif au droit des CNSS : Caisse nationale de sécurité sociale sociétés commerciales et du groupement d’intérêt économique CREDIJ : Centre de recherche et d’études en Droit et Institutions judiciaires en Afrique BEP : Brevet d’Etudes Professionnelles DGI : Direction générale des impôts C. com. : Code de commerce DNI : Déclaration notariée d’insaisissabilité CA : Chiffre d’affaires EI2P : Entrepreneur individuel à deux patrimoines CAP : Certificat d’aptitude Professionnelle et deux personnalités Cass. Com. : Cour de Cassation Chambre EIRL : Entrepreneur Individuel à Responsabilité Commerciale Limitée CCJA : Cour Commune de Justice et d’Arbitrage ERSUMA : Ecole régionale supérieure de la CDE : Centre de Développement de l’Entreprise magistrature CEFORE : Centre de Formalités des Entreprises Ets : Etablissement au Burkina Faso EUE : Editions universitaires européennes CEMAC : Communauté Economique et EURL : Entreprise Unipersonnelle à Monétaire de l’Afrique Centrale Responsabilité Limitée CFCE : Centre de formalité de Création des FCFA : Franc de la Coopération Financière en Entreprises Afrique Centrale ou Communauté Financière CFE : Centre de Formalités des Entreprises Africaine (dans les Etats d’Afrique de l’Ouest) CGI : Code Général des Impôts FMI : Fonds Monétaire International L'ENTREPRENANT EN DROIT OHADA | v GUFE : Guichet Unique de Formalisation des RCDA : Revue congolaise de droit et des affaires Entreprises RCS : Registre du Commerce et des Sociétés Ibid. : Ibidem (même endroit) RDC : République démocratique du Congo IREEP : Institut de Recherche Empirique en RJPF : Revue juridique personnes et famille Economie Politique RM : Répertoire des Métiers JCP : Juris-Classeur périodique RRJ Droit prospectif : Revue de la Recherche Jgt : Jugement Juridique Droit prospectif LGDJ : Librairie Générale de Droit et de RSI : Régime social des indépendants Jurisprudence RTD Com. : Revue Trimestrielle de Droit LME : Loi de modernisation de l’économie Commercial MINPMEESA : Ministère des Petites et SCS : Société en commandite simple Moyennes Entreprises de l’Economie Sociale et de l’Artisanat SIREN : Système d’Identification du Répertoire des Entreprises MPE : Micro et petites entreprises SIRET : Système d’Identification du Répertoire MSA : Mutualité Sociale Agricole des Etablissements NIU : Numéro d’identifiant Unique SMT : Système Minimal de Trésorerie OECD : Organisation de Coopération et de SNC : Société en nom collectif Développement Economique SSI : Sécurité sociale des indépendants OHADA : Organisation pour l’Harmonisation en Afrique du Droit des Affaires TGI : Tribunal de Grande Instance OIT : Organisation Internationale du Travail TPE : Très Petites Entreprises Op. cit. : opus citatum (œuvre citée ou ouvrage TPI : Tribunal de Première Instance cité) TPS : Taxe professionnelle synthétique PME : Petites et Moyennes Entreprises TRHC : Tribunal Régional Hors Classe PUA : Presses Universitaires d’Afrique TVA : Taxe Sur la Valeur Ajoutée RCA : République centrafricaine UNESCO : United Nations Educational Scientific RCCM : Registre du Commerce et du Crédit and Cultural Organization Mobilier L'ENTREPRENANT EN DROIT OHADA | vi SOMMAIRE PREMIÈRE PARTIE. L’ACCES AU STATUT D’ENTREPRENANT TITRE 1. L’EXISTENCE DES CRITERES D’ÉLIGIBILITÉ Chapitre 1. Les critères d’éligibilité liés au demandeur du statut Chapitre 2. Des critères liés à l’activité à exercer TITRE 2. L’ACCOMPLISSEMENT DE FORMALITES Chapitre 1. L’accomplissement de la déclaration d’activité en vue d’acquérir le statut Chapitre 2. L’accomplissement de formalités diverses en cas d’abandon du statut DEUXIEME PARTIE. LES REGLES GOUVERNANT LE STATUT D’ENTREPRENANT TITRE 1. LES REGLES DU DROIT COMMUNAUTAIRE Chapitre 1. Les règles liées au statut d’entreprenant Chapitre 2. Les règles communes aux entrepreneurs en cas de procédures collectives TITRE 2. LES REGLES DU DROIT NATIONAL Chapitre 1. Les règles du droit fiscal Chapitre 2. Les règles du droit social L'ENTREPRENANT EN DROIT OHADA | vii INTRODUCTION GÉNÉRALE 1. « Le droit OHADA de la première génération a été en grande partie un droit d’application limitée aux investissements étrangers et au secteur formel. Très vite, s’est posée la question des investissements locaux et du secteur informel. Il faut adapter le droit OHADA à cette donnée significative de la réalité économique des pays membres »1. Cette affirmation du professeur Paul-Gérard POUGOUE a toute sa place dans cette étude consacrée à l’entreprenant dont le statut a été créé par l’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) lors de la révision de son Acte uniforme portant sur le droit commercial général (AUDCG) le 10 décembre 2010. 2. C’est en s’inspirant du statut de l’auto-entrepreneur2 français que le législateur communautaire a mis sur pied celui de l’entreprenant. Cependant, il importe de faire une précision importante. C'est qu’à la différence du micro-entrepreneur français, le statut de l’entreprenant n’a pas (d’abord) pour but d’inciter plus de monde à entreprendre. Il s’adresse, en premier plan, à des personnes qui sont déjà en activité, et plus précisément aux opérateurs du secteur informel. Pour présenter l’objectif principal qui a justifié son adoption, Lionel YONDO BLACK affirmait qu’il a été mis sur pied afin de « faciliter le passage des opérateurs du secteur informel vers le secteur formel et, par contrecoup, réduire progressivement la taille des circuits économiques dits de survie » 3. C’est donc pour lutter contre l’informalité qui gangrène l’économie de ses Etats membres que l’OHADA a créé le statut de l’entreprenant. Grâce celui-ci, il espère inciter les entrepreneurs qui évoluent en marge du cadre réglementaire à se formaliser. 1 P.-G. POUGOUE, « Les quatre piliers cardinaux de la sagesse du droit OHADA », in Les horizons du droit OHADA. Mlages e l’hoeu du Pofesseu Filiga Mihel SAWADOGO, CREDIJ, 2018, p. 399. 2 Devenu le micro-entrepreneur e los de l’ete en vigueur de la loi n° 2014-626 du 18 juin 2014 relative à l'artisanat, au commerce et aux très petites entreprises. 3 L. YONDO BLACK, « Les enjeux de la réforme : une volonté de favoriser la création d'entreprises, les échanges commerciaux et la confiance dans la zone OHADA », in Droit et Patrimoine, (mars 2011), n°201, p.45.
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