{"id":663919,"date":"2026-04-23T21:49:04","date_gmt":"2026-04-23T19:49:04","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-douai-le-25-septembre-2025-n23-02531\/"},"modified":"2026-04-26T21:14:42","modified_gmt":"2026-04-26T19:14:42","slug":"cour-dappel-de-douai-le-25-septembre-2025-n23-02531","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-douai-le-25-septembre-2025-n23-02531\/","title":{"rendered":"Cour d&#8217;appel de Douai, le 25 septembre 2025, n\u00b023\/02531"},"content":{"rendered":"<div class=\"article-content\">\n<p>La Cour d&#8217;appel de Douai, le 25 septembre 2025, statue sur un litige relatif \u00e0 la responsabilit\u00e9 d&#8217;un cabinet d&#8217;expertise comptable. Un ancien g\u00e9rant c\u00e9dant ses parts sociales reproche au cabinet un manquement \u00e0 son devoir de conseil lors de la r\u00e9daction de l&#8217;acte de cession. Il invoque notamment l&#8217;absence de mise en garde sur la persistance de ses engagements de <a href=\"https:\/\/kohenavocats.fr\/avocat-depot-garantie-paris\/\" target=\"_blank\" title=\"caution\">caution<\/a> et l&#8217;omission d&#8217;une clause de garantie. La cour, confirmant le jugement de premi\u00e8re instance, rejette la demande en r\u00e9paration pour perte de chance.<\/p>\n<p>La sanction d&#8217;une attestation irr\u00e9guli\u00e8re<br \/>\nLa cour \u00e9carte des d\u00e9bats une attestation produite par le c\u00e9dant en raison de son irr\u00e9gularit\u00e9 formelle. Le document ne mentionnait pas qu&#8217;il \u00e9tait \u00e9tabli pour \u00eatre produit en justice ni le risque de sanctions p\u00e9nales. Cette exclusion stricte rappelle le formalisme imp\u00e9ratif de l&#8217;article 202 du code de proc\u00e9dure civile. La rigueur proc\u00e9durale s&#8217;impose ainsi pour garantir la sinc\u00e9rit\u00e9 des \u00e9l\u00e9ments vers\u00e9s aux d\u00e9bats. La valeur de cette solution r\u00e9side dans la protection de l&#8217;int\u00e9grit\u00e9 de la preuve testimoniale \u00e9crite.<\/p>\n<p>L&#8217;absence de lien de causalit\u00e9 avec la perte de chance<br \/>\nLa cour reconna\u00eet la faute du cabinet comptable dans l&#8217;ex\u00e9cution de son obligation contractuelle. Elle adopte les motifs du premier juge estimant que le cabinet &#8220;a agi fautivement en ne respectant pas son obligation de mise en garde et de conseil&#8221; (Motifs de la cour). Cependant, elle d\u00e9nie tout pr\u00e9judice indemnisable en l&#8217;absence de causalit\u00e9 certaine. La perte de chance d&#8217;obtenir une substitution de garantie aupr\u00e8s de la banque est jug\u00e9e non \u00e9tablie, celle-ci n&#8217;ayant aucun int\u00e9r\u00eat \u00e0 y consentir. La cour pr\u00e9cise que &#8220;la SOCI\u00c9T\u00c9 G\u00c9N\u00c9RALE n&#8217;aurait manifestement eu aucun int\u00e9r\u00eat \u00e0 d\u00e9lier [le c\u00e9dant] de ses obligations de garant&#8221; (Motifs de la cour). La port\u00e9e de l&#8217;arr\u00eat est de subordonner la r\u00e9paration \u00e0 une d\u00e9monstration probante du lien de causalit\u00e9. Le manquement professionnel, bien que caract\u00e9ris\u00e9, ne suffit pas \u00e0 engager la responsabilit\u00e9 sans preuve d&#8217;un pr\u00e9judice direct.<\/p>\n<p>L&#8217;exigence d&#8217;une probabilit\u00e9 suffisante de la chance perdue<br \/>\nLa seconde perte de chance invoqu\u00e9e, relative \u00e0 l&#8217;insertion d&#8217;une clause de garantie de l&#8217;associ\u00e9 repreneur, est \u00e9galement \u00e9cart\u00e9e. La cour suit le premier juge qui a consid\u00e9r\u00e9 que le c\u00e9dant &#8220;n&#8217;apporte pas la preuve d&#8217;une probabilit\u00e9 suffisante&#8221; que l&#8217;associ\u00e9 aurait accept\u00e9 une telle clause (Motifs de la cour). Cette exigence d&#8217;une d\u00e9monstration concr\u00e8te renforce le caract\u00e8re sp\u00e9culatif de la perte de chance. La solution aligne la jurisprudence sur le principe selon lequel la chance perdue doit \u00eatre r\u00e9elle et s\u00e9rieuse. Sa valeur est de pr\u00e9venir les demandes indemnitaires fond\u00e9es sur des hypoth\u00e8ses non v\u00e9rifi\u00e9es, pr\u00e9servant ainsi la s\u00e9curit\u00e9 juridique des conseils professionnels.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour d&#8217;appel de Douai, le 25 septembre 2025, statue sur un litige relatif \u00e0 la responsabilit\u00e9 d&#8217;un cabinet d&#8217;expertise comptable. Un ancien g\u00e9rant c\u00e9dant &#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9619,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"judilibre","_kj_official_id":"68d62528f345149cf84d2bb3","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68d62528f345149cf84d2bb3","_kj_judilibre_id":"68d62528f345149cf84d2bb3","_kj_jur":"Cour d'appel","_kj_lieu":"Cour d'appel de Douai","_kj_chambre":"CHAMBRE 8 SECTION 1","_kj_rg":"23\/02531","_kj_date":"2025-09-25","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[35581,7597],"tags":[],"class_list":["post-663919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-des-affaires","category-jurisprudence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cour d&#039;appel de Douai, le 25 septembre 2025, n\u00b023\/02531 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour d&#039;appel de Douai, le 25 septembre 2025, statue sur un litige relatif \u00e0 la responsabilit\u00e9 d&#039;un cabinet d&#039;expertise comptable. 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Ils ont ensuite confi\u00e9 l\u2019exploitation d\u2019une\u2026","rel":"","context":"\u0641\u064a &quot;Cour d'appel&quot;","block_context":{"text":"Cour d'appel","link":"https:\/\/kohenavocats.com\/category\/cour-dappel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/06\/giammarco-boscaro-eWpBNXRHfTI-unsplash.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":41931,"url":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-douai-le-11-septembre-2025-n24-00510\/","url_meta":{"origin":663919,"position":5},"title":"Cour d&#8217;appel de Douai, le 11 septembre 2025, n\u00b024\/00510","author":"Kohen","date":"7 \u0646\u0648\u0641\u0645\u0628\u0631\u060c 2025","format":false,"excerpt":"La Cour d'appel de Douai, 11 septembre 2025, tranche un contentieux de cession de cr\u00e9ances issues d\u2019un march\u00e9 de travaux priv\u00e9s. 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Le sous-traitant a \u00e9t\u00e9\u2026","rel":"","context":"\u0641\u064a &quot;Cour d'appel&quot;","block_context":{"text":"Cour d'appel","link":"https:\/\/kohenavocats.com\/category\/cour-dappel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/paul-melki-gX7o0yQsrRo-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/663919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/comments?post=663919"}],"version-history":[{"count":1,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/663919\/revisions"}],"predecessor-version":[{"id":697673,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/663919\/revisions\/697673"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media\/9619"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media?parent=663919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/categories?post=663919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/tags?post=663919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}