الإطار العام لتخفيض رأس مال شركة المساهمة

الملخص EN

The décision to reduce the capital in a joint-stock company is one of the most dangerous decisions that can be taken during the life of the company, due to its implications for the general guarantee of shareholders and creditors.

This study focuses on clarifying the position of the Algerian legislator regarding the decision to reduce the capital in the joint-stock company by specifying what it is and the procédures that must be followed to materialize it in reality, while highlighting the penalty for violating the specified procedures.