L'entreprise en droit

Abstract

Le concept d'entreprise n'est habituellement pas considéré comme un concept juridique. Il est pourtant possible d'élaborer une théorie juridique de l'entreprise qui la considère comme un ordre juridique en soi. Même en l'absence de reconnaissance de son existence par les ordres juridiques positifs, l'entreprise fonctionne comme un ordre juridique, et ceci crée des contraintes à une action efficace des ordres juridiques positifs sur les entreprises, et plus généralement sur l'économie. Une telle approche s'avère particulièrement nécessaire s'agissant des entreprises multinationales du fait de l'autonomie qui est la leur. Elles remettent en cause, par l'optimisation subjective de leurs investissements, les équilibres entre les divers intérêts touchés par l'activité économique, trouvés jusqu'à présent dans le cadre national. Leur action appelle une réaction des ordres juridiques positifs (États et organisations internationales) qui ne sera appropriée que si elle prend en compte le très réel partage du pouvoir de régulation de la vie économique qui existe entre entreprises et ordres juridiques positifs.

When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose

“…Similar to Robé, several authors distinguish between the enterprise as an economic and/or productive organization and its legal vehicle, namely, the corporation (Teubner 1988;Robé 1999Robé , 2011. For example, Chandler (1977) spoke of a "modern business enterprise" and not a modern corporation, as did Berle and Means (1932).…”

“…Based on past research (Robé 1999(Robé , 2011, the Notat-Senard Report starts by emphasizing the importance of distinguishing the enterprise [entreprise] from the corporation [société]. In terms of French law, the corporation is formed by shareowners who agree, by contract, to appropriate property for a common venture.…”

An evolutionary approach to international political economy: the case of corporate tax avoidance

“…In the new scheme, it was important that corporate persons were given licences of incorporations and right to trade, and began to be treated as discrete legal nodes subject to rules, privileges and responsibilities as defined by the law of the state (Robé 2011). Other going concerns, for instance, the family, are inscribed (or delegated) with a degree of sovereignty as discrete nodes that have certain rights and duties with the bound of the law.…”

“…By the last quarter of the nineteenth century, British courts were also beginning to recognise the concept of "corporate personality" (Couzin 2002, 12). Since these mometous decisions, the American legal system and those of the Western world generally, have been founded on what is called 'entity law', a doctrine that treats each corporate entity in an affiliated group as a separate juridical person, even when owned and controlled by other corporations with which in conducts a common business enterprise (Adriano 2015;Blumberg 1993;Lambooy et al 2013;Robé 2011).…”

The nature of the firm and peculiarities of the corporation

“…Each partner is additionally personally responsible for a share of any losses the business makes, as well as for a share of the bills for things purchased for the business, like stock or equipment (Incidentally a partner does not have to be an actual person; because a limited company counts as a 'legal person' it can also be a partner in a partnership --a matter I eventually get to below). 18 To appreciate the importance of tax law in firm constitution see e.g., Robé, J.-P., 1999, or Deakin, 2003 I focus on the limited company in due course below. Currently, to set up as a sole trader in the UK, a community as noted has to be registered as such with Her Majesty's Revenue and Customs (HMRC).…”