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La prévention est devenue primordiale pour augmenter les chances de corriger les difficultés des entreprises le plus en amont possible. Le Code de commerce marocain prévoit deux types : la prévention interne tournée essentiellement vers les dirigeants, avec l’intervention du commissaire aux comptes et des associés ; et la prévention externe mobilisée par le Président du tribunal de commerce. Il s’agit d’une complémentarité des efforts exigée par la nécessité de la protection des intérêts de l’entreprise et de ses partenaires.
Abstract
Before the transition from bankruptcy law to the law of companies in difficulty, the idea of prevention was not part of the objectives devolved to Moroccan law. The latter was dominated by two main features: on the one hand, its repressive nature and on the other, the interest in the creditor who suffered the debtor's default. However, a remarkable evolution had, however, been made to limit this coercive nature.
Prevention has become essential to increase the chances of correcting companies' difficulties as far upstream as possible. The Moroccan trade Code provides for two types: internal prevention turned mainly to the leadership, with the intervention of the auditor and associates; and external prevention mobilized by the President of the Commercial Court. It is a complementarity of efforts required by the need to protect the interests of the company and its partners.
