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Les apports sont constitués par les biens dont les associés transfèrent la propriété ou la jouissance à la société, en contrepartie desquels ils reçoivent des titres sociaux en qualité d'associés. Il convient de considérer que le moyen par lequel l'associé apporteur est devenu propriétaire du bien constituant son apport ne peut avoir d'incidence ni sur la validité de cet apport ni sur sa qualité d'associé.
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