{"id":27012,"date":"2017-02-26T23:00:00","date_gmt":"2017-02-26T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/"},"modified":"2026-02-16T16:28:17","modified_gmt":"2026-02-16T15:28:17","slug":"la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/","title":{"rendered":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9"},"content":{"rendered":"\n<p>Les Chambres R\u00e9unies de la Cour de Cassation, par jugement n\u00b0 1545 du 20 janvier 2017, ont r\u00e9pondu \u00e0 l\u2019interrogation portant sur la nature de la relation entre<strong> la soci\u00e9t\u00e9 par actions et son administrateur<\/strong>, \u00e0 savoir si elle peut \u00eatre qualifi\u00e9e de travail para-salari\u00e9 ou ind\u00e9pendant (donc en dehors de ce cadre). Sur ce point, les Chambres R\u00e9unies ont \u00e9tabli que l\u2019administrateur unique ou le conseiller d\u2019administration d\u2019une soci\u00e9t\u00e9 par actions <strong>sont li\u00e9s<\/strong> \u00e0 celle-ci <strong>par une relation de type soci\u00e9taire<\/strong> <strong>qui<\/strong>, compte tenu \u00e9galement (i) de la ressemblance qui s\u2019\u00e9tablit entre la personne physique et l&rsquo;organisme et (ii) de l\u2019absence du crit\u00e8re de coordination, <strong>ne rentre pas parmi celles pr\u00e9vues par le n\u00b0 3 de l\u2019art. 409 du code de proc\u00e9dure civile italien.<\/strong> En d\u2019autres termes, la relation en question <strong>n\u2019<\/strong>est <strong>pas assimilable<\/strong> <strong>\u00e0 un contrat de prestation de travail ni \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9.<\/strong> Les Chambres R\u00e9unies r\u00e9alisent ainsi une inversion de tendance par rapport \u00e0 leur d\u00e9cision prise en 1994 (jugement n\u00b0 10680) puisqu\u2019elles avaient affirm\u00e9 qu&rsquo;au sein de l&rsquo;organisation soci\u00e9taire, l&rsquo;activit\u00e9 de l&rsquo;administrateur devait \u00eatre consid\u00e9r\u00e9e continue, coordonn\u00e9e et principalement personnelle et donc satisfaire les crit\u00e8res mentionn\u00e9s \u00e0 l&rsquo;art. 409 n\u00b0 3 du code de proc\u00e9dure civile, ne relevant donc pas le contenu partiellement entrepreneurial du travail de gestion.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les Chambres R\u00e9unies de la Cour de Cassation, par jugement n\u00b0 1545 du 20 janvier 2017, ont r\u00e9pondu \u00e0 l\u2019interrogation portant sur la nature de la relation entre la soci\u00e9t\u00e9 par actions et son administrateur, \u00e0 savoir si elle peut \u00eatre qualifi\u00e9e de travail para-salari\u00e9 ou ind\u00e9pendant (donc en dehors de ce cadre). Sur ce [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-27012","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27012\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Les Chambres R\u00e9unies de la Cour de Cassation, par jugement n\u00b0 1545 du 20 janvier 2017, ont r\u00e9pondu \u00e0 l\u2019interrogation portant sur la nature de la relation entre la soci\u00e9t\u00e9 par actions et son administrateur, \u00e0 savoir si elle peut \u00eatre qualifi\u00e9e de travail para-salari\u00e9 ou ind\u00e9pendant (donc en dehors de ce cadre). Sur ce [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-26T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:28:17+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9\",\"datePublished\":\"2017-02-26T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:28:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/\"},\"wordCount\":266,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/\",\"name\":\"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2017-02-26T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:28:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/giurisprudenza\\\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27012\/","og_locale":"fr_FR","og_type":"article","og_title":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners","og_description":"Les Chambres R\u00e9unies de la Cour de Cassation, par jugement n\u00b0 1545 du 20 janvier 2017, ont r\u00e9pondu \u00e0 l\u2019interrogation portant sur la nature de la relation entre la soci\u00e9t\u00e9 par actions et son administrateur, \u00e0 savoir si elle peut \u00eatre qualifi\u00e9e de travail para-salari\u00e9 ou ind\u00e9pendant (donc en dehors de ce cadre). Sur ce [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2017-02-26T22:00:00+00:00","article_modified_time":"2026-02-16T15:28:17+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9","datePublished":"2017-02-26T22:00:00+00:00","dateModified":"2026-02-16T15:28:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/"},"wordCount":266,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["Insights"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/","url":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/","name":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9 - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2017-02-26T22:00:00+00:00","dateModified":"2026-02-16T15:28:17+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/la-relation-entre-une-societe-de-capitaux-et-son-administrateur-nest-pas-assimilable-a-une-relation-de-travail-de-type-salarie-ou-para-salarie\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"La relation entre une soci\u00e9t\u00e9 de capitaux et son administrateur n\u2019est pas assimilable \u00e0 une relation de travail de type salari\u00e9 ou para-salari\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27012","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=27012"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27012\/revisions"}],"predecessor-version":[{"id":27013,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27012\/revisions\/27013"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=27012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=27012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=27012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}