{"id":664631,"date":"2026-04-23T22:58:34","date_gmt":"2026-04-23T20:58:34","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/"},"modified":"2026-04-26T21:21:45","modified_gmt":"2026-04-26T19:21:45","slug":"cour-dappel-de-grenoble-le-14-mars-2024-n24-02294","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/","title":{"rendered":"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\/02294"},"content":{"rendered":"
\n

La cour d’appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d’expertise comptable et son ancien client. Le premier r\u00e9clame le paiement de factures impay\u00e9es<\/a> et a form\u00e9 une opposition sur le prix de cession du fonds de commerce du second. Les juges du fond avaient rejet\u00e9 la demande en paiement et ordonn\u00e9 la mainlev\u00e9e de l’opposition. La cour d’appel doit trancher sur la validit\u00e9 de la cr\u00e9ance et les mesures conservatoires prises. Elle infirme partiellement le jugement pour reconna\u00eetre la cr\u00e9ance, mais ordonne finalement la mainlev\u00e9e de l’opposition en raison de l’ouverture d’une proc\u00e9dure collective<\/a>.<\/p>\n

La preuve de l’obligation contractuelle et du droit \u00e0 suspension
\nLa cour op\u00e8re un r\u00e9examen approfondi des \u00e9l\u00e9ments de preuve produits pour \u00e9tablir la cr\u00e9ance. Elle constate que le grand livre tenu par le prestataire montre un solde impay\u00e9 de 11.358,72 euros incluant des factures jusqu’au 31 ao\u00fbt 2022. Elle rel\u00e8ve surtout que “la soci\u00e9t\u00e9 Energie Plus est syst\u00e9matiquement en retard sur le paiement des honoraires, ne versant mensuellement que 600 euros chaque mois” (point 42). Ce retard persistant constitue le fondement factuel de la d\u00e9cision. La cour examine ensuite la r\u00e9gularit\u00e9 de la suspension des prestations par le cr\u00e9ancier. Elle note que la lettre de mission pr\u00e9voyait cette facult\u00e9 en cas de d\u00e9faut de paiement apr\u00e8s mise en demeure. Elle constate l’envoi d’une “lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception du 25 juillet 2022” mettant en demeure de r\u00e9gler et suspendant imm\u00e9diatement les missions (point 43). Cette ex\u00e9cution des conditions contractuelles valide la suspension.
\nLa cour applique strictement le principe de l’exigibilit\u00e9 de la cr\u00e9ance en fonction de l’ex\u00e9cution r\u00e9elle des prestations. Elle \u00e9carte la facture du 31 ao\u00fbt 2022, \u00e9mise apr\u00e8s la suspension, car “cette facture du 31 ao\u00fbt 2022 n’est pas due” (point 44). En revanche, elle estime que le client, pour contester l’inex\u00e9cution des travaux avant juillet 2022, “n’en rapporte pas la preuve, n’ayant \u00e9mis aucune remarque \u00e0 compter de cette date” (point 45). La charge de la preuve p\u00e8se ainsi sur le d\u00e9biteur qui invoque l’inex\u00e9cution. La solution consacre l’importance des stipulations contractuelles encadrant la suspension pour d\u00e9faut de paiement. Elle rappelle que l’acceptation tacite des factures par le client, sans contestation, vaut reconnaissance de la dette. La port\u00e9e est pratique, incitant les cr\u00e9anciers \u00e0 formaliser strictement leurs mises en demeure et les d\u00e9biteurs \u00e0 r\u00e9agir promptement.<\/p>\n

Le r\u00e9gime de l’opposition au prix et son effacement par la proc\u00e9dure collective
\nLa cour analyse les conditions de validit\u00e9 de l’opposition form\u00e9e sur le prix de cession du fonds de commerce. Elle rejette d’abord le moyen tir\u00e9 d’une nullit\u00e9 de forme, constatant que l’adresse de l’opposante est bien dans le ressort du tribunal comp\u00e9tent (point 49). Elle pr\u00e9cise ensuite la nature de cette mesure conservatoire. Elle rappelle que “l’article L141-14 du code de commerce n’impose pas que le cr\u00e9ancier opposant dispose d’une cr\u00e9ance exigible, pourvu qu’elle soit certaine” (point 50). L’opposition est donc valable m\u00eame sans titre ex\u00e9cutoire, son effet \u00e9tant seulement de rendre le prix indisponible. La cour valide ainsi le principe de l’opposition, d’autant que l’opposante a ensuite engag\u00e9 une action au fond en juillet 2023 (point 51). La cr\u00e9ance \u00e9tant reconnue certaine, liquide et exigible par l’arr\u00eat, le motif de l’absence de titre ou de cause tombe.
\nCependant, la cour op\u00e8re un revirement en ordonnant in fine la mainlev\u00e9e de cette opposition r\u00e9guli\u00e8re. Elle motive cette d\u00e9cision par la survenance d’un fait nouveau majeur : l’ouverture d’une proc\u00e9dure de redressement judiciaire<\/a> \u00e0 l’encontre du c\u00e9dant. Elle souligne que “le principe de suspension des poursuites et des voies d’ex\u00e9cution, d’ordre public, impose ainsi d’ordonner la mainlev\u00e9e de l’opposition” (point 52). L’opposition, bien que valablement form\u00e9e, est neutralis\u00e9e par le dispositif de traitement collectif des cr\u00e9ances. La solution illustre la primaut\u00e9 absolue du droit des proc\u00e9dures collectives sur les mesures conservatoires individuelles. Sa valeur est d’ordre public, prot\u00e9geant l’\u00e9galit\u00e9 entre les cr\u00e9anciers et la pr\u00e9servation de l’actif d\u00e8s l’ouverture de la proc\u00e9dure. La port\u00e9e en est large, rappelant que toute mesure d’individualisation des poursuites doit cesser, ind\u00e9pendamment de sa r\u00e9gularit\u00e9 initiale.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La cour d’appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d’expertise comptable et son ancien client. Le premier r\u00e9cl…<\/p>\n","protected":false},"author":232070755,"featured_media":9552,"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":"68d6251ff345149cf84d2af9","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68d6251ff345149cf84d2af9","_kj_judilibre_id":"68d6251ff345149cf84d2af9","_kj_jur":"Cour d'appel","_kj_lieu":"Cour d'appel de Grenoble","_kj_chambre":"Chambre Commerciale","_kj_rg":"24\/02294","_kj_date":"2025-09-25","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[35581,6708,7597,6364,6991],"tags":[],"class_list":["post-664631","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-des-affaires","category-droit-penal","category-jurisprudence","category-penal","category-penal-2"],"yoast_head":"\nCour d'appel de Grenoble, le 14 mars 2024, n\u00b024\/02294 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cour d'appel de Grenoble, le 14 mars 2024, n\u00b024\/02294\" \/>\n<meta property=\"og:description\" content=\"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-23T20:58:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-26T19:21:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"3507\" \/>\n\t<meta property=\"og:image:height\" content=\"2480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 \u062f\u0642\u0627\u0626\u0642\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\\\/02294\",\"datePublished\":\"2026-04-23T20:58:34+00:00\",\"dateModified\":\"2026-04-26T19:21:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/\"},\"wordCount\":782,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/and-machines-W9sXFAZVTMY-unsplash.webp\",\"articleSection\":[\"Droit des affaires\",\"Droit P\u00e9nal\",\"Jurisprudence\",\"P\u00e9nal\",\"Penal\"],\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#respond\"]}],\"citation\":\"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\\\/02294\",\"about\":[{\"@type\":\"Thing\",\"name\":\"Droit des affaires\"},{\"@type\":\"Thing\",\"name\":\"Droit P\u00e9nal\"},{\"@type\":\"Thing\",\"name\":\"Jurisprudence\"},{\"@type\":\"Thing\",\"name\":\"P\u00e9nal\"},{\"@type\":\"Thing\",\"name\":\"Penal\"}],\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/\",\"name\":\"Cour d'appel de Grenoble, le 14 mars 2024, n\u00b024\\\/02294 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/and-machines-W9sXFAZVTMY-unsplash.webp\",\"datePublished\":\"2026-04-23T20:58:34+00:00\",\"dateModified\":\"2026-04-26T19:21:45+00:00\",\"description\":\"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/and-machines-W9sXFAZVTMY-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/and-machines-W9sXFAZVTMY-unsplash.webp\",\"width\":3507,\"height\":2480},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/%d9%85%d8%ad%d8%a7%d9%85%d9%88%d9%86-%d9%85%d8%aa%d8%ae%d8%b5%d8%b5%d9%88%d9%86-%d9%81%d9%8a-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%a6%d9%8a-%d8%a8%d8%a8%d8%a7\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\\\/02294\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\",\"name\":\"Kohen\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"caption\":\"Kohen\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/hassan-kohen-448548192\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@Kohen-Avocats\"],\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/author\\\/kohenmlk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Cour d'appel de Grenoble, le 14 mars 2024, n\u00b024\/02294 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","description":"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/","og_locale":"ar_AR","og_type":"article","og_title":"Cour d'appel de Grenoble, le 14 mars 2024, n\u00b024\/02294","og_description":"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...","og_url":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","article_published_time":"2026-04-23T20:58:34+00:00","article_modified_time":"2026-04-26T19:21:45+00:00","og_image":[{"width":3507,"height":2480,"url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","type":"image\/webp"}],"author":"Kohen","twitter_card":"summary_large_image","twitter_misc":{"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629":"Kohen","\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"4 \u062f\u0642\u0627\u0626\u0642"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.com\/ar\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751"},"headline":"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\/02294","datePublished":"2026-04-23T20:58:34+00:00","dateModified":"2026-04-26T19:21:45+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/"},"wordCount":782,"commentCount":0,"publisher":{"@id":"https:\/\/kohenavocats.com\/ar\/#organization"},"image":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","articleSection":["Droit des affaires","Droit P\u00e9nal","Jurisprudence","P\u00e9nal","Penal"],"inLanguage":"ar","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#respond"]}],"citation":"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\/02294","about":[{"@type":"Thing","name":"Droit des affaires"},{"@type":"Thing","name":"Droit P\u00e9nal"},{"@type":"Thing","name":"Jurisprudence"},{"@type":"Thing","name":"P\u00e9nal"},{"@type":"Thing","name":"Penal"}],"speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/","url":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/","name":"Cour d'appel de Grenoble, le 14 mars 2024, n\u00b024\/02294 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","datePublished":"2026-04-23T20:58:34+00:00","dateModified":"2026-04-26T19:21:45+00:00","description":"La cour d'appel de Grenoble, statuant le 14 mars 2024, se prononce sur un litige entre un cabinet d'expertise comptable et son ancien client. Le premier r\u00e9cl...","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#primaryimage","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","width":3507,"height":2480},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-14-mars-2024-n24-02294\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/ar\/%d9%85%d8%ad%d8%a7%d9%85%d9%88%d9%86-%d9%85%d8%aa%d8%ae%d8%b5%d8%b5%d9%88%d9%86-%d9%81%d9%8a-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%a6%d9%8a-%d8%a8%d8%a8%d8%a7\/"},{"@type":"ListItem","position":2,"name":"Cour d’appel de Grenoble, le 14 mars 2024, n\u00b024\/02294"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/ar\/#website","url":"https:\/\/kohenavocats.com\/ar\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/ar\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/ar\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/ar\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/ar\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/kohenavocats.com\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/ar\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kohenavocats.com\/ar\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751","name":"Kohen","image":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","caption":"Kohen"},"sameAs":["https:\/\/www.linkedin.com\/in\/hassan-kohen-448548192\/","https:\/\/www.youtube.com\/@Kohen-Avocats"],"url":"https:\/\/kohenavocats.com\/ar\/author\/kohenmlk\/"}]}},"jetpack_featured_media_url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/and-machines-W9sXFAZVTMY-unsplash.webp","jetpack_likes_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/peCrII-2MTR","jetpack-related-posts":[{"id":488382,"url":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-grenoble-le-9-decembre-2025-n25-01154\/","url_meta":{"origin":664631,"position":0},"title":"Cour d’appel de Grenoble, le 9 d\u00e9cembre 2025, n\u00b025\/01154","author":"Kohen","date":"8 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"La Cour d'appel de Grenoble, statuant le 9 d\u00e9cembre 2025, a examin\u00e9 un litige relatif \u00e0 la saisie immobilisation d'un v\u00e9hicule. Les d\u00e9biteurs, en proc\u00e9dure d...","rel":"","context":"\u0641\u064a "Jurisprudence"","block_context":{"text":"Jurisprudence","link":"https:\/\/kohenavocats.com\/category\/jurisprudence\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/ave-calvar-k0Pb9akJkvs-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":625814,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-grenoble-le-16-octobre-2025-n25-01027\/","url_meta":{"origin":664631,"position":1},"title":"Tribunal judiciaire de Grenoble, le 16 octobre 2025, n\u00b025\/01027","author":"Kohen","date":"20 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"Le tribunal judiciaire de Grenoble, statuant en mati\u00e8re civile le 16 octobre 2025, se prononce sur une opposition tardive \u00e0 une injonction de payer. Une ordo...","rel":"","context":"\u0641\u064a "Jurisprudence"","block_context":{"text":"Jurisprudence","link":"https:\/\/kohenavocats.com\/category\/jurisprudence\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-VcLOsHAk_SA-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":490123,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-grenoble-le-30-octobre-2024-n24-00819\/","url_meta":{"origin":664631,"position":2},"title":"Tribunal judiciaire de Grenoble, le 30 octobre 2024, n\u00b024\/00819","author":"Kohen","date":"8 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"Le p\u00f4le social du tribunal judiciaire de Grenoble, statuant par jugement r\u00e9put\u00e9 contradictoire le 30 octobre 2024, se prononce sur la recevabilit\u00e9 d'une oppo...","rel":"","context":"\u0641\u064a "Jurisprudence"","block_context":{"text":"Jurisprudence","link":"https:\/\/kohenavocats.com\/category\/jurisprudence\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/bastien-nvs-SkgPTTk_eXE-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":489984,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-grenoble-le-20-novembre-2025-n24-00819\/","url_meta":{"origin":664631,"position":3},"title":"Tribunal judiciaire de Grenoble, le 20 novembre 2025, n\u00b024\/00819","author":"Kohen","date":"8 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"Le p\u00f4le social du tribunal judiciaire de Grenoble, statuant par jugement r\u00e9put\u00e9 contradictoire le 30 octobre 2024, se prononce sur la recevabilit\u00e9 d'une...","rel":"","context":"\u0641\u064a "D\u00e9cisions juridiques"","block_context":{"text":"D\u00e9cisions juridiques","link":"https:\/\/kohenavocats.com\/category\/decisions-juridiques\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/cristian-soriano-u93LGyBu1RM-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":470934,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-grenoble-le-11-decembre-2025-n24-06601\/","url_meta":{"origin":664631,"position":4},"title":"Tribunal judiciaire de Grenoble, le 11 d\u00e9cembre 2025, n\u00b024\/06601","author":"Kohen","date":"7 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"Le juge des contentieux de la protection du tribunal judiciaire de Grenoble, statuant par jugement du 11 d\u00e9cembre 2025, a examin\u00e9 une opposition form\u00e9e contr...","rel":"","context":"\u0641\u064a "Jurisprudence"","block_context":{"text":"Jurisprudence","link":"https:\/\/kohenavocats.com\/category\/jurisprudence\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-UahLMixvshE-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":290056,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-grenoble-le-26-juin-2025-n24-00324\/","url_meta":{"origin":664631,"position":5},"title":"Tribunal judiciaire de Grenoble, le 26 juin 2025, n\u00b024\/00324","author":"Kohen","date":"18 \u064a\u0646\u0627\u064a\u0631\u060c 2026","format":false,"excerpt":"Le p\u00f4le social du tribunal judiciaire de Grenoble a statu\u00e9 le 26 juin 2025 (n\u00b0 RG 24\/00324, Portalis DBYH-W-B7I-LXTW). L\u2019affaire concerne une opposition \u00e0 contrainte en recouvrement de cotisations sociales aff\u00e9rentes \u00e0 la p\u00e9riode de novembre 2020 au quatri\u00e8me trimestre 2023. L\u2019opposant, r\u00e9guli\u00e8rement cit\u00e9, n\u2019a pas comparu. L\u2019organisme de recouvrement,\u2026","rel":"","context":"\u0641\u064a "D\u00e9cisions juridiques"","block_context":{"text":"D\u00e9cisions juridiques","link":"https:\/\/kohenavocats.com\/category\/decisions-juridiques\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/susan-q-yin-YQhhlCS9Hto-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\/664631","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=664631"}],"version-history":[{"count":1,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/664631\/revisions"}],"predecessor-version":[{"id":697920,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/664631\/revisions\/697920"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media\/9552"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media?parent=664631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/categories?post=664631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/tags?post=664631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}