التوزيع العمدي للأرباح الصورية على المساهمين في شركة المساهمة

Abstract EN

This paper aims to highlight the impact of the deliberate distribution of shell profits on shareholders of the company, which contributes to damaging shareholders, non-creditors and the company's capital.

it is therefore a stand-alone crime, subject to penalties for the protection of all these parties.

profit is a foundation in commercial relations, this is why the contract formed by the partners to build a company is the foundation and a profit is made according to the project, so the operation distribution intentional of fictitious dividends has the partners of an in a general way and to the shareholder in the stock company in a specific way constitutes an offense which affects the share capital of the company and thus the rights of creditors.

this situation poses a risk to trade relations and is a parameter of accreditation and the advantage of building commercial companies and private economic enterprises, especially in Algeria.

standards.