La rationalisation d'organisations juridiques : processus et conséquences

Abstract

In the current economical context, many possibilities of expansion are offered to companies but just few of them think about it. These possibilities are for example mergers and acquisitions.

Bigger groups which are composed with other small companies have the possibility to develop operation division through the sub-companies. This has often been made possible after years of expansion and acquisitions. But few aspects of their organization are not clarified and need deeper investigation. Therefore, I am asking the question: why do they are not creating legal entity rationalization?

My paper gives an overview of the possibilities available for the companies which are seeking to achieve a targeted goal in relation with their legal entity.

Firstly, with a theoretical part which explains the methodologies for merging, splitting, liquidation and some methods for company assessment. Furthermore, I have developed a part of the fiscal and accounting aspects and their consequences. Secondly, I have chosen to develop a case study related to the company Point Chaud which is based in Belgium.

The methodology they had used, is developed according to 3 main points: - What was the original plan of rationalization considered by the group Point Chaud? How have they discussed about it? What are the procedures and consequences? - What should the structure look like at the end of the procedures? - What they have finally decided to implement. - To conclude my study, I have described how the group looks like nowadays.