{"id":682792,"date":"2026-04-25T17:56:38","date_gmt":"2026-04-25T15:56:38","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-aix-en-provence-le-18-septembre-2025-n24-12084\/"},"modified":"2026-04-25T17:56:38","modified_gmt":"2026-04-25T15:56:38","slug":"cour-dappel-de-aix-en-provence-le-18-septembre-2025-n24-12084","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-aix-en-provence-le-18-septembre-2025-n24-12084\/","title":{"rendered":"Cour d’appel de Aix-en-Provence, le 18 septembre 2025, n\u00b024\/12084"},"content":{"rendered":"
\n

La Cour d’appel d’Aix-en-Provence, le 18 septembre 2025, statue sur l’admission d’une cr\u00e9ance sociale dans une proc\u00e9dure collective. Le liquidateur judiciaire d’un architecte sollicite l’admission d\u00e9finitive d’une cr\u00e9ance de cotisations. La juridiction doit trancher cette demande apr\u00e8s une longue proc\u00e9dure et le d\u00e9c\u00e8s du d\u00e9biteur. La cour admet la cr\u00e9ance \u00e0 titre chirographaire pour le montant demand\u00e9 de vingt-et-un mille sept cent quatre-vingt-quatre euros.<\/p>\n

La justification du principe et du montant de la cr\u00e9ance<\/p>\n

L’absence de contestation sur le principe de l’obligation. La d\u00e9cision constate que le bien-fond\u00e9 de la cr\u00e9ance n’est plus discut\u00e9 entre les parties. Le montant r\u00e9clam\u00e9 a \u00e9t\u00e9 pr\u00e9cis\u00e9 et r\u00e9duit au cours de la longue instance. “Il r\u00e9sulte des \u00e9critures des parties que la cr\u00e9ance de la CIPAV est justifi\u00e9e en son principe et n’est plus contest\u00e9e \u00e0 hauteur de la somme de 21 784 euros” (Motifs de la d\u00e9cision). Cette fixation met un terme \u00e0 un litige prolong\u00e9 sur l’existence m\u00eame de la dette.<\/p>\n

La cons\u00e9cration d’une cr\u00e9ance certaine et liquide. La cour acte la renonciation du d\u00e9biteur \u00e0 contester le principe apr\u00e8s une action judiciaire infructueuse. La solution aligne la jurisprudence sur l’exigence de preuve pour l’admission au passif. Cette approche rejoint celle d’autres juridictions confront\u00e9es \u00e0 des situations similaires. “L’Urssaf justifie ainsi de la totalit\u00e9 de ses cr\u00e9ances d\u00e9clar\u00e9es le 7 avril 2021, en leur principe et en leur montant, et leur caract\u00e8re d\u00e9finitif” (Cour d’appel de Paris, le 18 avril 2023, n\u00b021\/21819). Elle renforce la s\u00e9curit\u00e9 juridique des proc\u00e9dures collectives.<\/p>\n

La qualification chirographaire et les cons\u00e9quences proc\u00e9durales<\/p>\n

L’admission \u00e0 un rang non privil\u00e9gi\u00e9 dans le passif. La cour retient la nature chirographaire de la cr\u00e9ance de cotisations sociales. Cette qualification d\u00e9termine l’ordre de paiement lors de la distribution des dividendes. “Il y a lieu par cons\u00e9quent de prononcer l’admission \u00e0 titre chirographaire de la cr\u00e9ance de la CIPAV au passif de la liquidation judiciaire” (Motifs de la d\u00e9cision). La solution est conforme aux r\u00e8gles de classement des cr\u00e9ances en liquidation.<\/p>\n

Les implications de la d\u00e9faillance et la condamnation aux d\u00e9pens. Le d\u00e9faut de la mandataire ad hoc n’a pas emp\u00each\u00e9 le jugement au fond. La cr\u00e9anci\u00e8re, succombante, supporte la charge des frais de l’appel. La cour use de son pouvoir d’allocation pour compenser les frais non compris dans les d\u00e9pens. Cette d\u00e9cision rappelle que la qualit\u00e9 de cr\u00e9ancier n’immunise pas contre une condamnation aux frais. “Ainsi la cour, qui statue sur l’appel de l’ordonnance du juge-commissaire dont elle a prononc\u00e9 l’infirmation, ordonne l’admission de la cr\u00e9ance de la CRCAM Aquitaine au passif de la liquidation judiciaire de la soci\u00e9t\u00e9 Ozone \u00e0 titre chirographaire” (Cour d’appel de Paris, le 12 d\u00e9cembre 2024, n\u00b023\/06660). Elle assure une \u00e9quit\u00e9 proc\u00e9durale entre les parties.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La Cour d’appel d’Aix-en-Provence, le 18 septembre 2025, statue sur l’admission d’une cr\u00e9ance sociale dans une proc\u00e9dure collective. 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