الإطار المفاهيمي للشركة القابضة و الشركة التابعة في التشريع الجزائري

Abstract EN

Legislations differed in defining a holding company.

However, they agreed that its purpose in participating in another company is to control it.

A part of the jurisprudence believes that the holding company is concerned with managing the subsidiary, without any other activity.

This direction was taken by legislations that stipulate in their laws that the role of the holding company is limited to Management of subsidiaries.

The Algerian legislator adopted the first trend, as it did not specify the type of control the holding company would be exercised over the subsidiaries, Rather, it stipulated the Means of control, and considered the controlling company according to these means a holding company.