مجلة الفكر القانوني والسياسي
Volume 10, Numéro 1, Pages 1066-1075
2026-05-31
The Simplified Joint-stock Company - Comparative Study
Authors : Harrat Mohammed .
Abstract
A new legal form of companies, under the name "Simplified Joint Stock Company", was created by Law No. 22-09 amending and supplementing Ordinance No. 75-59 on the Commercial Code. It is a commercial company by form, according to Article 544, paragraph 2 in its new version after its amendment by Article 2 of Law No. 22-09. The share capital of this company is divided into shares and it is constituted between partners who only bear losses up to the amount of their contributions according to Article 715 bis 133 of the Commercial Code. This company may be formed by one or more partners, natural or legal persons, and if it has only one partner, it is called a single-member simplified joint-stock company. This form of company has existed in French law since the adoption of the law of January 3, 1994.
Keywords
Simplified Joint- Stock Company ; partner ; share capital ; contributions ; start-up
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