المستخلص: |
Although Morocco has borrowed from the French model tools of prevention and amicable treatment of the difficulties of the companies, with the ambition to avoid as much as possible their failures, the use of these procedures by the persons concerned (heads of companies, auditors, commercial courts) remains weak overall. Their application has often failed. To this end, a draft law has been proposed to strengthen preventive measures; the reform of Book V of the Commercial Code is being adopted at the legislative level. the most important "contribution" of the new law 73.17 remains the introduction of the safeguard procedure that can be applied to any physical person or company carrying out a commercial, artisanal, agricultural or liberal activity (including the regulated professions) when, without being in a state of cessation of payment, it justifies difficulties which it is no longer able to overcome, a situation left to the discretion of the judge. What are the attractions and criteria for using the safeguard? What are its aims and favors? What is the procedure that must be followed? And what about other laws compared especially the French safeguard law?
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