{"id":737388,"date":"2026-04-28T20:59:05","date_gmt":"2026-04-28T18:59:05","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-strasbourg-le-28-janvier-2026-n25-08085\/"},"modified":"2026-04-28T20:59:05","modified_gmt":"2026-04-28T18:59:05","slug":"tribunal-judiciaire-de-strasbourg-le-28-janvier-2026-n25-08085","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/tribunal-judiciaire-de-strasbourg-le-28-janvier-2026-n25-08085\/","title":{"rendered":"Tribunal judiciaire de Strasbourg, le 28 janvier 2026, n\u00b025\/08085"},"content":{"rendered":"
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Le tribunal judiciaire de Strasbourg a rendu un jugement r\u00e9put\u00e9 contradictoire le 28 janvier 2026 dans un litige opposant une soci\u00e9t\u00e9 de location \u00e0 une soci\u00e9t\u00e9 locataire d\u00e9faillante. La demanderesse avait consenti deux contrats de location longue dur\u00e9e portant sur des photocopieurs, puis prononc\u00e9 leur r\u00e9siliation pour loyers impay\u00e9s. La question de droit portait sur le bien-fond\u00e9 des demandes en paiement et en restitution de mat\u00e9riel, ainsi que sur le traitement fiscal de l’indemnit\u00e9 de r\u00e9siliation. La solution retient que les cr\u00e9ances sont \u00e9tablies et que l’indemnit\u00e9 de r\u00e9siliation doit \u00eatre soumise \u00e0 la TVA.<\/p>\n

L\u2019exigibilit\u00e9 des loyers impay\u00e9s et la validit\u00e9 de la r\u00e9siliation sont confirm\u00e9es par le juge. Le tribunal constate que deux loyers trimestriels cons\u00e9cutifs n\u2019ont pas \u00e9t\u00e9 r\u00e9gl\u00e9s pour chaque contrat, justifiant la r\u00e9siliation imm\u00e9diate. Il rel\u00e8ve que la bailleresse a respect\u00e9 la proc\u00e9dure contractuelle de mise en demeure pr\u00e9vue \u00e0 l\u2019article 9 des conditions g\u00e9n\u00e9rales. La partie d\u00e9faillante ne prouve aucun paiement lib\u00e9ratoire, si bien que la cr\u00e9ance est certaine, liquide et exigible. Cette solution s\u2019inscrit dans la force obligatoire des contrats pos\u00e9e aux articles 1103 et 1104 du code civil. Elle rappelle que le cr\u00e9ancier doit prouver l\u2019obligation, mais que le d\u00e9biteur qui se pr\u00e9tend lib\u00e9r\u00e9 doit justifier du paiement.<\/p>\n

Le sort de l\u2019indemnit\u00e9 de r\u00e9siliation fait l\u2019objet d\u2019une motivation approfondie sur son assujettissement \u00e0 la TVA. Le juge consid\u00e8re que cette indemnit\u00e9, pr\u00e9vue \u00e0 l\u2019article 10 des conditions g\u00e9n\u00e9rales, constitue la contrepartie d\u2019une prestation de services individualisable. Il cite la jurisprudence de la Cour de justice de l\u2019Union europ\u00e9enne selon laquelle \u201cl\u2019indemnit\u00e9 de r\u00e9siliation anticip\u00e9e doit \u00eatre regard\u00e9e comme la contrepartie d\u2019une prestation de services individualisable effectu\u00e9e \u00e0 titre on\u00e9reux et soumise \u00e0 la TVA\u201d (CJUE 22 novembre 2018, MEO-Servi\u00e7os de Comunica\u00e7\u00f5es e Multim\u00e9dia SA, aff C-295\/17). Cette position aligne le droit interne sur le droit de l\u2019Union, marquant une \u00e9volution notable par rapport \u00e0 la qualification ant\u00e9rieure de simple dommage et int\u00e9r\u00eats. La port\u00e9e pratique est importante pour les contrats de location, car elle majore le montant d\u00fb par le locataire d\u00e9faillant.<\/p>\n

La demande de majoration de 10% des loyers \u00e0 \u00e9choir est rejet\u00e9e comme clause p\u00e9nale manifestement excessive. Le tribunal applique l\u2019article 1231-5 du code civil et estime que le pr\u00e9judice de la bailleresse est d\u00e9j\u00e0 int\u00e9gralement r\u00e9par\u00e9 par l\u2019indemnit\u00e9 de r\u00e9siliation. Cette d\u00e9cision illustre le pouvoir mod\u00e9rateur du juge qui peut r\u00e9duire d\u2019office une p\u00e9nalit\u00e9 disproportionn\u00e9e. La valeur de cette solution est de rappeler que l\u2019indemnisation ne doit pas constituer une source d\u2019enrichissement pour le cr\u00e9ancier. En l\u2019esp\u00e8ce, le cumul de l\u2019indemnit\u00e9 principale et de la majoration aurait abouti \u00e0 une double r\u00e9paration excessive.<\/p>\n

Enfin, la restitution du mat\u00e9riel est ordonn\u00e9e sans astreinte, le juge estimant que son utilit\u00e9 n\u2019est pas \u00e9tablie \u00e0 ce stade. Cette retenue prudente \u00e9vite de prononcer une mesure coercitive dont le besoin n\u2019est pas d\u00e9montr\u00e9. La port\u00e9e de cette d\u00e9cision est de rappeler que l\u2019astreinte, bien que pr\u00e9vue par la loi, doit \u00eatre proportionn\u00e9e et n\u00e9cessaire \u00e0 l\u2019ex\u00e9cution de la condamnation. Le tribunal privil\u00e9gie ainsi une solution pragmatique, laissant \u00e0 la partie gagnante la possibilit\u00e9 de solliciter ult\u00e9rieurement une astreinte si la restitution n\u2019intervient pas.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire de Strasbourg a rendu un jugement r\u00e9put\u00e9 contradictoire le 28 janvier 2026 dans un litige opposant une soci\u00e9t\u00e9 de location \u00e0 une soci\u00e9…<\/p>\n","protected":false},"author":232070755,"featured_media":9506,"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":"6984c98ccdc6046d470e34aa","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6984c98ccdc6046d470e34aa","_kj_judilibre_id":"6984c98ccdc6046d470e34aa","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Strasbourg","_kj_chambre":"11\u00e8me civ. 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