Management is one of the most important components of a commercial company. A company director is not only the representative of legal personality, but also a decisive element in promoting the company's objectives and preserving the shareholders' capital. Due to the sensitivity of the position and extent of the directors' power in a company, the legislators, both France and Iran, have tried to appeal to the legal leverage to limit the directors' authority to prevent jeopardizing the capital and rights of shareholders and third parties. Of course, the civil and criminal liability of the "de jure director" of companies are clearly defined in the French and Iranian trade codes despite all its shortcomings. But in some companies, in the absence of a "de jure director", other partners or third parties, without having done the legal formalities, carry out the responsibility of management of the company. These persons are recognized under French law as a "de facto director" and their civil and criminal liability is determined. Although in some cases it seems that the "de jure director" responsibilities had not included a "de facto director", he should bear wider responsibilities under general rules. Unfortunately, the concept of "de facto director" is not yet defined in the Iranian Commercial law and this legal vacuum not only provides violation of the rights of shareholders but also multiple litigation in the courts.
زاهدی, ع. (تدوین). (1394). مجموعه قوانین مقررات قانون تجارت. تهران: انتشارات جاودانه، جنگل.
ستوده تهرانی, ح. (1375). حقوق تجارت، جلد دوم. تهران: نشر دادگستر.
عیسائی تفرشی, م., و رمضانی آکردی, ح. (1392, پاییز). مفهوم و مسئولیت مدیر سایه در حقوق شرکتهای تجاری (مطالعه تطبیقی در حقوق انگلیس و ایران). پژوهشهای حقوق تطبیقی, 134-113.
Collet, M. (2003). Contrôle des actes de gestion : pour un retour à l'anormal.Revue de Droit Fiscal n°14.
Daoud, E., & Pugliese, M. (2013, 4). La responsabilité pénale des dirigeants sociaux. Sécurité et stratégie, 64-73.
De Cordt, Y. (2009). Le statut du dirigeant d'entreprise: Éditions Larcier.
Delcourt, O. (2008). Les opérations de trésorerie internes aux groupes de sociétés: aspects juridiques et fiscaux: Publibook.
Geeroms, S. (1996). La responsabilité pénale de la personne morale : une étude comparative. Revue internationale de droit comparé, 533-579.
Jehasse, P. (2007). La responsabilité du dirigeant d'entreprise: Edipro.
Merle, R., & Vitu, A. (2001). Traité de droit criminel: Procédure pénale: Cujas.
Nze Ndong dit Mbele, J.-R. (2008). Le dirigeant de fait en droit privé français. Nancy 2.
Rives-Lange, J. (1975). La notion de dirigeant de fait au sens de l’article 99 de la loi du 13 juillet 1967 sur le règlement judiciaire et la liquidation des biens. Dalloz, 41.
Staechele-Stefanova, Y., & Schmit, J. M. (2015). Un siècle d'application de la loi du 10 août 1915 concernant les sociétés commerciales: Kluwer België.
Hosseini, P. (2016). The notion of de facto director and comparison of his liability with a de jure director in the commercial companies (a comparative study of Iran and French law). Journal of Comparative Law, 2(1), 106-127. doi: 10.22080/lps.2018.11695.1118
MLA
Peiman Hosseini. "The notion of de facto director and comparison of his liability with a de jure director in the commercial companies (a comparative study of Iran and French law)". Journal of Comparative Law, 2, 1, 2016, 106-127. doi: 10.22080/lps.2018.11695.1118
HARVARD
Hosseini, P. (2016). 'The notion of de facto director and comparison of his liability with a de jure director in the commercial companies (a comparative study of Iran and French law)', Journal of Comparative Law, 2(1), pp. 106-127. doi: 10.22080/lps.2018.11695.1118
VANCOUVER
Hosseini, P. The notion of de facto director and comparison of his liability with a de jure director in the commercial companies (a comparative study of Iran and French law). Journal of Comparative Law, 2016; 2(1): 106-127. doi: 10.22080/lps.2018.11695.1118