The Santa Claus exists. I met him. That was in 2000 and was on the internet. At that time, two brothers created a website with the evocative name: father-noel.fr. Gifts by thousands? No, but problems and yes the Court of Saint-Etienne, who had the opportunity to inherit a very large number of files must still remember that.
hard to sum this series justice. Maybe the best is a link to an article written by Cedric Manara on "The legal risks internet, sung by Tino Rossi ( Juriscom.net ).
Like any good remix, a few additional verses could be added to the chorus. This time, it is the Court of Appeal of Lyon 3 December 2010 issued its gift in the shoes of former executives of the company. The issue of the case was not neutral: should they be borne by the former leaders of the company's debt under a lack of management that would then recognized?
Indeed, the liquidator of both companies (companies IPSEH Santa Claus and who handled the logistics) had decided to use the provisions of Article L. 624-3 Commercial Code (in its version before the legislation protecting companies from 26 July 2005) which provided that when the liquidation of a person shows a lack of assets can the Tribunal in case of mismanagement that contributed the insufficiency of assets to decide that the debts of the corporation shall be borne wholly or partly by the leaders of law or fact or some of them.
Firstly, the figure! The collection procedure was recorded:
- for society PERE-NOEL insufficient assets of 12,862,948.35 euros
- for society IPSEH insufficient assets of 8,833,339 euros.
Then the faults?
The Court of Appeal noted that:
"since the incorporation of the company in 1999 accounting PERENOEL society was held on an irregular and incomplete" and especially that:
"failure keeping proper accounts and complete that contributed to the increase in liabilities due to the lack of knowledge of the real situation was mainly attributable to the brothers X, but that as a director and CEO since June 15, 2001, then CEO as of October 25, 2002 Thomas Y, should also address deficiencies in the accounts of the company even if the auditors who certified without qualification the financial years 2000 and 2001 and have failed to implement the alert procedure has breached its obligations "And then, the Court of Appeal noted:
" the total inadequacy of the system introduced by Alexander X PERENOEL in society is necessary for the Mail generating a significant liability due to numerous disputes with customers who paid but were not delivered their orders "IPSEH side, judges Lyons notes that:
"This company has no accounting has also failed to make declarations of income and VAT returns what was causing the liabilities ".On the distribution of insufficient assets, " the trial court properly upheld against Thomas Y faults in the management of both companies led to the aggravation of insufficiency of assets and estimated that in consideration of the seriousness of the misconduct by Alexander and Gregory X founders of both companies they have directed and animated until October 2002 and the inexperience of Thomas Y and efforts by him from October 2002, it was appropriate to impose sanctions against its financial well below those imposed against X al.
The judges therefore condemn Thomas Y (who was appointed CEO and CEO after the disappearance of the founders) to pay 40,000 euros in respect of the insufficiency of assets of both companies. A lack of active height of 4.53 million euros is charged to Alexander X, Gregory X and Y. Thomas
Source: AC Lyons, 03/12/2010, Thomas Y c / X and Gregory Alexander, Patrick Dubois, acting as liquidator of co.s FATHER NOEL.FR and IPSEH (unpublished).
Author: Benoit Tabaka - http://tabaka.blogspot.com 
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