{"id":709969,"date":"2026-04-27T20:49:35","date_gmt":"2026-04-27T18:49:35","guid":{"rendered":"https:\/\/kohenavocats.com\/arret-c-85-24-du-2025-02-27\/"},"modified":"2026-04-27T20:49:35","modified_gmt":"2026-04-27T18:49:35","slug":"arret-c-85-24-du-2025-02-27","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/","title":{"rendered":"Arr\u00eat C-85\/24 du 2025-02-27"},"content":{"rendered":"<div class='article-content'>\n<p>La Cour de justice de l&#8217;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l&#8217;interpr\u00e9tation de l&#8217;article 13, paragraphe 1, sous g), de la directive 2014\/17.<br \/>Une association de consommateurs contestait la fiche d&#8217;information d&#8217;une banque qui ne pr\u00e9sentait qu&#8217;un exemple de cr\u00e9dit \u00e0 taux variable.<br \/>La banque proposait pourtant des cr\u00e9dits \u00e0 taux fixe, variable et mixte, tant garantis que non garantis par une hypoth\u00e8que.<br \/>La juridiction autrichienne de renvoi interrogeait la Cour sur l&#8217;obligation de fournir un exemple pour chaque type de taux.<br \/>La solution retient que le pr\u00eateur n&#8217;est tenu de fournir qu&#8217;un seul exemple repr\u00e9sentatif, quel que soit le nombre de types de cr\u00e9dits offerts.<br \/>I. La lettre et le contexte de la disposition imposent un exemple unique et non multiple.<br \/>A. Le libell\u00e9 de l&#8217;article 13, paragraphe 1, sous g), ne requiert qu&#8217;un exemple repr\u00e9sentatif unique.<br \/>La Cour observe que <em>&#8220;l&#8217;emploi de l&#8217;article ind\u00e9fini &#8216;un'&#8221;<\/em> sugg\u00e8re que seul un exemple est attendu du pr\u00eateur.<br \/>Cet exemple doit \u00eatre repr\u00e9sentatif <em>&#8220;non pas des diff\u00e9rents types de contrats de cr\u00e9dit propos\u00e9s par le pr\u00eateur, mais &#8216;du montant total du cr\u00e9dit'&#8221;<\/em>.<br \/>Sa fonction est donc d&#8217;illustrer les notions de cr\u00e9dit, non la diversit\u00e9 des produits offerts par l&#8217;\u00e9tablissement bancaire.<br \/>Cette interpr\u00e9tation litt\u00e9rale constitue le sens premier de la r\u00e8gle \u00e9nonc\u00e9e par la Cour.<br \/>La valeur de ce point est de clarifier que l&#8217;exemple n&#8217;a pas une fonction de catalogue.<br \/>La port\u00e9e de cette solution est de limiter l&#8217;obligation des pr\u00eateurs \u00e0 un seul exemple.<br \/>B. La structure de la directive confirme que les informations g\u00e9n\u00e9rales ne doivent pas \u00eatre exhaustives.<br \/>La Cour distingue deux niveaux d&#8217;information, les g\u00e9n\u00e9rales et les pr\u00e9contractuelles personnalis\u00e9es.<br \/>Les informations g\u00e9n\u00e9rales visent <em>&#8220;\u00e0 \u00e9clairer le consommateur dans sa recherche d&#8217;un cr\u00e9dit \u00e0 un stade pr\u00e9liminaire&#8221;<\/em>.<br \/>Exiger des exemples pour chaque type de contrat remettrait en cause cette distinction op\u00e9r\u00e9e par le l\u00e9gislateur.<br \/>Le sens de cette distinction est de r\u00e9server les d\u00e9tails personnalis\u00e9s \u00e0 l&#8217;\u00e9tape pr\u00e9contractuelle ult\u00e9rieure.<br \/>La valeur de ce raisonnement est d&#8217;\u00e9viter une redondance normative entre les deux niveaux d&#8217;information.<br \/>La port\u00e9e est de conforter l&#8217;interpr\u00e9tation souple de l&#8217;obligation d&#8217;information g\u00e9n\u00e9rale.<br \/>II. L&#8217;objectif de protection des consommateurs n&#8217;est pas compromis par l&#8217;absence d&#8217;exemples multiples.<br \/>A. L&#8217;omission d&#8217;exemples pour chaque type de taux ne constitue pas une pratique commerciale trompeuse.<br \/>La Cour rappelle que l&#8217;exemple repr\u00e9sentatif ne doit pas \u00eatre contraire \u00e0 la directive 2005\/29 sur les pratiques d\u00e9loyales.<br \/>Elle juge que le fait de ne fournir qu&#8217;un exemple \u00e0 taux variable <em>&#8220;ne para\u00eet pas de nature \u00e0 priver le consommateur d&#8217;une information substantielle&#8221;<\/em>.<br \/>L&#8217;information essentielle sur les taux fixes ou variables figure d\u00e9j\u00e0 \u00e0 l&#8217;article 13, paragraphe 1, sous e), de la directive.<br \/>Le sens de cette position est de distinguer l&#8217;information sur les caract\u00e9ristiques des taux de l&#8217;exemple chiffr\u00e9.<br \/>La valeur de ce point est d&#8217;\u00e9carter le grief de tromperie par omission contre le pr\u00eateur.<br \/>La port\u00e9e est de valider la pratique de la banque autrichienne sous l&#8217;angle du droit de la consommation.<br \/>B. Le caract\u00e8re repr\u00e9sentatif de l&#8217;exemple unique doit \u00eatre appr\u00e9ci\u00e9 par la juridiction nationale.<br \/>La Cour renvoie au consid\u00e9rant 53 de la directive pour guider cette appr\u00e9ciation.<br \/>Il convient de tenir compte <em>&#8220;de la fr\u00e9quence de certains types de contrat de cr\u00e9dit sur un march\u00e9 donn\u00e9&#8221;<\/em>.<br \/>Le pr\u00eateur peut fonder son exemple sur un montant repr\u00e9sentatif de l&#8217;\u00e9ventail de ses produits et de sa client\u00e8le.<br \/>Le sens de cette indication est de laisser une marge d&#8217;appr\u00e9ciation au pr\u00eateur et au juge national.<br \/>La valeur de ce renvoi est de garantir une application concr\u00e8te et contextuelle de la r\u00e8gle.<br \/>La port\u00e9e de l&#8217;arr\u00eat est de fixer un cadre souple pour l&#8217;obligation d&#8217;exemple repr\u00e9sentatif unique.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de justice de l&#8217;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l&#8217;interpr\u00e9tation de l&#8217;article 13,&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4669,"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":"curia","_kj_official_id":"ECLI:EU:C:2025:112","_kj_official_url":"https:\/\/e-justice.europa.eu\/ecli?lang=fr&ecli=ECLI:EU:C:2025:112","_kj_judilibre_id":"","_kj_jur":"CJUE","_kj_lieu":"Luxembourg","_kj_chambre":"Arr\u00eat","_kj_rg":"C-85\/24","_kj_date":"2025-02-27","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7594,7595],"tags":[],"class_list":["post-709969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cjue","category-droit-europeen"],"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>Arr\u00eat C-85\/24 du 2025-02-27 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour de justice de l&#039;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l&#039;interpr\u00e9tation de l&#039;article 13,...\" \/>\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\/arret-c-85-24-du-2025-02-27\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat C-85\/24 du 2025-02-27\" \/>\n<meta property=\"og:description\" content=\"La Cour de justice de l&#039;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l&#039;interpr\u00e9tation de l&#039;article 13,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/\" \/>\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=\"2026-04-27T18:49:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"8106\" \/>\n\t<meta property=\"og:image:height\" content=\"5348\" \/>\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=\"3 \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\\\/arret-c-85-24-du-2025-02-27\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"Arr\u00eat C-85\\\/24 du 2025-02-27\",\"datePublished\":\"2026-04-27T18:49:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/\"},\"wordCount\":718,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/les-anderson-OuR30IIMHBI-unsplash.webp\",\"articleSection\":[\"CJUE\",\"Droit europ\u00e9en\"],\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#respond\"]}],\"citation\":\"Arr\u00eat C-85\\\/24 du 2025-02-27\",\"about\":[{\"@type\":\"Thing\",\"name\":\"CJUE\"},{\"@type\":\"Thing\",\"name\":\"Droit europ\u00e9en\"}],\"dateModified\":\"2026-04-27T18:49:35+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/\",\"name\":\"Arr\u00eat C-85\\\/24 du 2025-02-27 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/les-anderson-OuR30IIMHBI-unsplash.webp\",\"datePublished\":\"2026-04-27T18:49:35+00:00\",\"description\":\"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 13,...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/les-anderson-OuR30IIMHBI-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/les-anderson-OuR30IIMHBI-unsplash.webp\",\"width\":8106,\"height\":5348},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/arret-c-85-24-du-2025-02-27\\\/#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\":\"Arr\u00eat C-85\\\/24 du 2025-02-27\"}]},{\"@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":"Arr\u00eat C-85\/24 du 2025-02-27 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 13,...","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\/arret-c-85-24-du-2025-02-27\/","og_locale":"ar_AR","og_type":"article","og_title":"Arr\u00eat C-85\/24 du 2025-02-27","og_description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 13,...","og_url":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","article_published_time":"2026-04-27T18:49:35+00:00","og_image":[{"width":8106,"height":5348,"url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-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":"3 \u062f\u0642\u0627\u0626\u0642"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.com\/ar\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751"},"headline":"Arr\u00eat C-85\/24 du 2025-02-27","datePublished":"2026-04-27T18:49:35+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/"},"wordCount":718,"commentCount":0,"publisher":{"@id":"https:\/\/kohenavocats.com\/ar\/#organization"},"image":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-unsplash.webp","articleSection":["CJUE","Droit europ\u00e9en"],"inLanguage":"ar","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#respond"]}],"citation":"Arr\u00eat C-85\/24 du 2025-02-27","about":[{"@type":"Thing","name":"CJUE"},{"@type":"Thing","name":"Droit europ\u00e9en"}],"dateModified":"2026-04-27T18:49:35+00:00","speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/","url":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/","name":"Arr\u00eat C-85\/24 du 2025-02-27 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-unsplash.webp","datePublished":"2026-04-27T18:49:35+00:00","description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 27 f\u00e9vrier 2025 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 13,...","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#primaryimage","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-unsplash.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/les-anderson-OuR30IIMHBI-unsplash.webp","width":8106,"height":5348},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/ar\/arret-c-85-24-du-2025-02-27\/#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":"Arr\u00eat C-85\/24 du 2025-02-27"}]},{"@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\/08\/les-anderson-OuR30IIMHBI-unsplash.webp","jetpack_likes_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/peCrII-2YH7","jetpack-related-posts":[{"id":460708,"url":"https:\/\/kohenavocats.com\/ar\/cour-de-justice-de-lunion-europeenne-le-27-fevrier-2025-nc-85-24\/","url_meta":{"origin":709969,"position":0},"title":"Cour de justice de l&#8217;Union europ\u00e9enne, le 27 f\u00e9vrier 2025, n\u00b0C-85\/24","author":"Kohen","date":"7 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"La Cour de justice de l'Union europ\u00e9enne a rendu le 27 f\u00e9vrier 2025 un arr\u00eat relatif \u00e0 l'interpr\u00e9tation de la directive sur les cr\u00e9dits immobiliers. Cette...","rel":"","context":"\u0641\u064a &quot;CJUE&quot;","block_context":{"text":"CJUE","link":"https:\/\/kohenavocats.com\/category\/cjue\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-THxGrCL65kM-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-THxGrCL65kM-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-THxGrCL65kM-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-THxGrCL65kM-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-THxGrCL65kM-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alex-shuper-THxGrCL65kM-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":216243,"url":"https:\/\/kohenavocats.com\/ar\/int-accords-et-echange-automatique-de-renseignements-obligations-des-operateurs-de-plateforme-de-mise-en-relation-par-voie-electronique-obligations-declaratives-mises-a-la-charge-des-operateurs\/","url_meta":{"origin":709969,"position":1},"title":"INT &#8211; Accords et \u00e9change automatique de renseignements &#8211; Obligations des op\u00e9rateurs de plateforme de mise en relation par voie \u00e9lectronique &#8211; Obligations d\u00e9claratives mises \u00e0 la charge des op\u00e9rateurs de plateforme concern\u00e9s &#8211; Modalit\u00e9s de d\u00e9p\u00f4t","author":"Kohen","date":"25 \u062f\u064a\u0633\u0645\u0628\u0631\u060c 2025","format":false,"excerpt":"Actualit\u00e9 li\u00e9e : [node:date:14087-PGP] : CF - INT - Transposition de la directive \u00ab DAC 7 \u00bb - Sanctions relatives au non-respect des obligations mises \u00e0 la charge des op\u00e9rateurs de plateforme (loi n\u00b0 2021-1900 du 30 d\u00e9cembre 2021 de finances pour 2022, art. 134, I-E-2\u00b0)1Le I de l'article 1649\u2026","rel":"","context":"\u0641\u064a &quot;BOFIP&quot;","block_context":{"text":"BOFIP","link":"https:\/\/kohenavocats.com\/category\/bofip\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luke-michael-DUV8TJtD2QY-unsplash-1.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":215367,"url":"https:\/\/kohenavocats.com\/ar\/cf-obligations-des-contribuables-tendant-a-la-prevention-de-la-fraude-declaration-de-dispositifs-transfrontieres-precisions-sur-les-marqueurs-generaux-et-specifiques-marqueurs-specifiques-lies\/","url_meta":{"origin":709969,"position":2},"title":"CF &#8211; Obligations des contribuables tendant \u00e0 la pr\u00e9vention de la fraude &#8211; D\u00e9claration de dispositifs transfronti\u00e8res &#8211; Pr\u00e9cisions sur les marqueurs g\u00e9n\u00e9raux et sp\u00e9cifiques &#8211; Marqueurs sp\u00e9cifiques li\u00e9s aux op\u00e9rations transfronti\u00e8res, concernant l\u2019\u00e9change automatique d\u2019informations et les b\u00e9n\u00e9ficiaires effectifs ainsi que les prix de transfert","author":"Kohen","date":"25 \u062f\u064a\u0633\u0645\u0628\u0631\u060c 2025","format":false,"excerpt":"Actualit\u00e9 li\u00e9e : [node:date:14306-PGP] : BIC \u2013 CF \u2013 INT \u2013 Renforcement du contr\u00f4le des prix de transfert des entreprises multinationales (loi n\u00b0\u00a02023-1322 du 29 d\u00e9cembre 2023 de finances pour 2024, art. 116) I. Marqueurs sp\u00e9cifiques li\u00e9s aux op\u00e9rations transfronti\u00e8res 1 Un tableau r\u00e9capitulatif des diff\u00e9rentes cat\u00e9gories de marqueurs figure\u2026","rel":"","context":"\u0641\u064a &quot;6917&quot;","block_context":{"text":"6917","link":"https:\/\/kohenavocats.com\/category\/6917\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/aakash-dhage-qZlPncXgGno-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":216369,"url":"https:\/\/kohenavocats.com\/ar\/is-reductions-et-credits-dimpots-dispositif-general-dimputation-modalites-dimputation-des-credits-dimpots\/","url_meta":{"origin":709969,"position":3},"title":"IS &#8211; R\u00e9ductions et cr\u00e9dits d&#8217;imp\u00f4ts &#8211; Dispositif g\u00e9n\u00e9ral d&#8217;imputation &#8211; Modalit\u00e9s d&#8217;imputation des cr\u00e9dits d&#8217;imp\u00f4ts","author":"Kohen","date":"25 \u062f\u064a\u0633\u0645\u0628\u0631\u060c 2025","format":false,"excerpt":"Actualit\u00e9 li\u00e9e : 21\/06\/2023 : IS - Taux r\u00e9duit applicable au b\u00e9n\u00e9fice des petites et moyennes entreprises - Mise \u00e0 jour de la limite du b\u00e9n\u00e9fice taxable au taux r\u00e9duit d\u2019IS (loi n\u00b0 2022-1726 du 29 d\u00e9cembre 2022 de finances pour 2023, art. 37) I. Modalit\u00e9s g\u00e9n\u00e9rales d'imputation 1 Le\u2026","rel":"","context":"\u0641\u064a &quot;BOFIP&quot;","block_context":{"text":"BOFIP","link":"https:\/\/kohenavocats.com\/category\/bofip\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/drown_-in_city-Ir1VMSMY3i4-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":731620,"url":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-saint-denis-de-la-reunion-le-2-fevrier-2026-n25-00509\/","url_meta":{"origin":709969,"position":4},"title":"Tribunal judiciaire de Saint-Denis de La R\u00e9union, le 2 f\u00e9vrier 2026, n\u00b025\/00509","author":"Kohen","date":"28 \u0623\u0628\u0631\u064a\u0644\u060c 2026","format":false,"excerpt":"Le tribunal de proximit\u00e9 de Saint-Beno\u00eet a rendu un jugement r\u00e9put\u00e9 contradictoire le 2 f\u00e9vrier 2026 dans un litige opposant un \u00e9tablissement de cr\u00e9dit \u00e0 un ...","rel":"","context":"\u0641\u064a &quot;Jurisprudence&quot;","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\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/polina-kuzovkova-sar-Y4BxZDA-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":215811,"url":"https:\/\/kohenavocats.com\/ar\/int-accords-et-echange-automatique-de-renseignements-accord-fatca-entre-la-france-et-les-etats-unis-presentation-de-laccord-et-de-ses-annexes\/","url_meta":{"origin":709969,"position":5},"title":"INT &#8211; Accords et \u00e9change automatique de renseignements &#8211; Accord \u00ab FATCA \u00bb entre la France et les Etats-Unis &#8211; Pr\u00e9sentation de l\u2019accord et de ses annexes","author":"Kohen","date":"25 \u062f\u064a\u0633\u0645\u0628\u0631\u060c 2025","format":false,"excerpt":"Actualit\u00e9 li\u00e9e : [node:date:14452-PGP] : INT \u2013 Pr\u00e9cisions sur les obligations d\u00e9claratives r\u00e9sultant de l\u2019accord FATCA \u00e0 la suite de l\u2019arrangement administratif du 12 juin 2024 entre les autorit\u00e9s comp\u00e9tentes des \u00c9tats-Unis d\u2019Am\u00e9rique et de la R\u00e9publique fran\u00e7aise I. Gen\u00e8se de l\u2019accord FATCA 1 Le \u00ab Hiring incentives to restore\u2026","rel":"","context":"\u0641\u064a &quot;BOFIP&quot;","block_context":{"text":"BOFIP","link":"https:\/\/kohenavocats.com\/category\/bofip\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/wei-hunag-0qGqvY7BA2g-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\/709969","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=709969"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/posts\/709969\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media\/4669"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/media?parent=709969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/categories?post=709969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/ar\/wp-json\/wp\/v2\/tags?post=709969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}