{"id":1170465,"date":"2026-06-22T13:27:10","date_gmt":"2026-06-22T11:27:10","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclibervsce2024arr-261-562\/"},"modified":"2026-06-22T13:27:10","modified_gmt":"2026-06-22T11:27:10","slug":"eclibervsce2024arr-261-562","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-562\/","title":{"rendered":"ECLI:BE:RVSCE:2024:ARR.261.562"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">JUPORTAL Base de donn\u00e9es publique de la jurisprudence belge<\/p>\n<p>    <!-- continue here with main block (division \"content\") --><\/p>\n<p>            <!-- Commandes de navigation page d\u00e9tail--> <\/p>\n<p>                  Imprimer cette page<br \/>\n          &nbsp; <\/p>\n<p>          Taille d&#8217;impression          <\/p>\n<p>            S<br \/>\n            M<br \/>\n            L<br \/>\n            XL<\/p>\n<p>          &nbsp; <\/p>\n<p>                  Nouvelle recherche JUPORTAL<br \/>\n          &nbsp; <\/p>\n<p>                  Fermer l&#8217;onglet          <\/p>\n<p>        <!-- Fin commandes de navigation page d\u00e9tail --><\/p>\n<p>        &nbsp;<br \/>\nConseil d&apos;\u00c9tat  <\/p>\n<p>            Jugement\/arr\u00eat du 29 novembre 2024            <\/p>\n<p>No ECLI:<\/p>\n<p>ECLI:BE:RVSCE:2024:ARR.261.562<\/p>\n<p>No R\u00f4le:<\/p>\n<p>A. 241417\/VI-22877<\/p>\n<p>Affaire:<\/p>\n<p>Arr\u00eat 261562 &#8211; Divers (\u00e9conomie) &#8211; 29\/11\/2024<\/p>\n<p>Domaine juridique:<\/p>\n<p>\n Droit administratif<\/p>\n<p>Date d&#8217;introduction:<\/p>\n<p>2024-12-09<\/p>\n<p>Consultations:<\/p>\n<p>102 &#8211; derni\u00e8re vue 2026-06-03 16:39<\/p>\n<p>            Fiche            <\/p>\n<p> Arr\u00eat no 261.562 du 29 novembre 2024 Economie &#8211; Divers (\u00e9conomie) D\u00e9cision<br \/>\n        :  Rejet\n    <\/p>\n<p>Th\u00e9saurus Cassation:<\/p>\n<p>CONSEIL D&apos;ETAT\n<\/p>\n<p>Th\u00e9saurus UTU:<\/p>\n<p>DROIT PUBLIC ET ADMINISTRATIF &#8211; CONSEIL D&apos;\u00c9TAT &#8211; Arr\u00eats (Conseil d&apos;\u00c9tat)\n <\/p>\n<p>            Texte de la d\u00e9cision            <\/p>\n<p>ERROR JUPORTARobotRecordLienECLI WARNING ECLI:BE:RVSCE:2024:ARR.261.562 no lien 280252 identiques <\/p>\n<p>\n       CONSEIL D\u2019\u00c9TAT, SECTION DU CONTENTIEUX ADMINISTRATIF<br \/>\n       LE PR\u00c9SIDENT DE LA VIe CHAMBRE<br \/>\n       no 261.562 du 29 novembre 2024<br \/>\n       A. 241.417\/VI-22.877<br \/>\n       En cause : la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e AKINSTON AND ASSOCIATES, ayant \u00e9lu domicile avenue Robert Dalechamp 1<br \/>\n       1200 Bruxelles contre :<br \/>\n       l\u2019\u00c9tat belge, repr\u00e9sent\u00e9 par le vice-premier ministre et le ministre de l\u2019\u00c9conomie et du Travail, ayant \u00e9lu domicile chez Mes Jean-Fran\u00e7ois DE BOCK et Pascaline MICHOU, avocats, Bosveldweg 70<br \/>\n       1180 Bruxelles.<br \/>\n       &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/>\n       I. Objet de la requ\u00eate<br \/>\n       Par une requ\u00eate introduite le 4 mars 2024, la partie requ\u00e9rante demande l\u2019annulation de \u00ab la d\u00e9cision rendue par le SPF Economie, Direction g\u00e9n\u00e9rale R\u00e9gulation et Organisation du March\u00e9, Cellule Comptes annuels en date du 11 d\u00e9cembre 2023 ayant comme objet le \u201cD\u00e9p\u00f4t tardif des comptes annuels de 10 soci\u00e9t\u00e9s\u201d, du chef de violation des formes substantielles ou prescrites \u00e0 peine de nullit\u00e9, exc\u00e8s ou d\u00e9tournement de pouvoir \u00bb.<br \/>\n       II. Proc\u00e9dure<br \/>\n       Le dossier administratif a \u00e9t\u00e9 d\u00e9pos\u00e9.<br \/>\n       Un m\u00e9moire en r\u00e9ponse a \u00e9t\u00e9 d\u00e9pos\u00e9 et il a \u00e9t\u00e9 notifi\u00e9 \u00e0 la partie requ\u00e9rante le 14 mai 2024.<br \/>\n       VI \u2013 22.877 &#8211; 1\/3<br \/>\n       M. Constantin Nikis, premier auditeur au Conseil d\u2019\u00c9tat, a r\u00e9dig\u00e9 une note le 22 juillet 2024 demandant que soit mise en \u0153uvre la proc\u00e9dure organis\u00e9e par l\u2019article 14bis du r\u00e8glement g\u00e9n\u00e9ral de proc\u00e9dure.<br \/>\n       Par une lettre du 24 juillet 2024, le greffe a notifi\u00e9 aux parties que la chambre allait statuer en constatant l\u2019absence de l\u2019int\u00e9r\u00eat requis, \u00e0 moins que l\u2019une d\u2019entre elles ne demande \u00e0 \u00eatre entendue.<br \/>\n       Par une lettre du 2 ao\u00fbt 2024, la partie requ\u00e9rante a demand\u00e9 \u00e0 \u00eatre entendue.<br \/>\n       Par une ordonnance du 26 septembre 2024, l\u2019affaire a \u00e9t\u00e9 fix\u00e9e \u00e0 l\u2019audience du 15 octobre 2024.<br \/>\n       Mme Florence Piret, conseill\u00e8re d\u2019\u00c9tat, pr\u00e9sidente f.f., a expos\u00e9 son rapport.<br \/>\n       M. Rachid Akachar, adminstrateur, comparaissant pour la partie requ\u00e9rante, et Me Pascaline Michou, avocat, comparaissant pour la partie adverse, ont \u00e9t\u00e9 entendus en leurs observations.<br \/>\n       M. Constantin Nikis, premier auditeur, a \u00e9t\u00e9 entendu en son avis conforme.<br \/>\n       Il est fait application des dispositions relatives \u00e0 l\u2019emploi des langues, inscrites au titre VI, chapitre II, des lois sur le Conseil d\u2019\u00c9tat, coordonn\u00e9es le 12 janvier 1973.<br \/>\n       III. Absence de l\u2019int\u00e9r\u00eat requis<br \/>\n       L\u2019article 21 des lois sur le Conseil d\u2019\u00c9tat, coordonn\u00e9es le 12 janvier 1973, dispose, en son alin\u00e9a 2, que \u00ab lorsque la partie requ\u00e9rante ne respecte pas les d\u00e9lais pr\u00e9vus pour l\u2019envoi du m\u00e9moire en r\u00e9plique ou du m\u00e9moire ampliatif, la section statue sans d\u00e9lai, les parties entendues \u00e0 leur demande, en constatant l\u2019absence de l\u2019int\u00e9r\u00eat requis \u00bb. La mention de l\u2019article 21, alin\u00e9a 2, pr\u00e9cit\u00e9, a \u00e9t\u00e9 faite lors de l\u2019envoi \u00e0 la partie requ\u00e9rante d\u2019une copie du m\u00e9moire en r\u00e9ponse, conform\u00e9ment \u00e0 l\u2019article 14bis, \u00a7 2, du r\u00e8glement g\u00e9n\u00e9ral de proc\u00e9dure.<br \/>\n       La partie requ\u00e9rante n\u2019a pas d\u00e9pos\u00e9 de m\u00e9moire en r\u00e9plique dans le d\u00e9lai imparti. Elle a toutefois demand\u00e9 \u00e0 \u00eatre entendue. \u00c0 l\u2019audience du 15 octobre 2024, ECLI:BE:RVSCE:2024:ARR.261.562<br \/>\n       VI \u2013 22.877 &#8211; 2\/3<br \/>\n       elle a fait valoir que l\u2019\u00e9pouse de son conseil est d\u00e9c\u00e9d\u00e9e, ce qui l\u2019a emp\u00each\u00e9 de d\u00e9poser un m\u00e9moire en r\u00e9plique dans le d\u00e9lai imparti.<br \/>\n       La partie requ\u00e9rante n\u2019apporte pas la preuve des \u00e9l\u00e9ments qu\u2019elle invoque. Elle ne d\u00e9montre d\u00e8s lors pas l\u2019existence d\u2019une force majeure. En cons\u00e9quence, il y a lieu de constater l\u2019absence de l\u2019int\u00e9r\u00eat requis.<br \/>\n       IV. Indemnit\u00e9 de proc\u00e9dure et autres d\u00e9pens<br \/>\n       La partie adverse sollicite une indemnit\u00e9 de proc\u00e9dure de 770 euros. Il y a lieu de faire droit \u00e0 sa demande.<br \/>\n       Le rejet de la requ\u00eate justifie par ailleurs que les autres d\u00e9pens soient mis \u00e0 la charge de la partie requ\u00e9rante.<br \/>\n       PAR CES MOTIFS, LE CONSEIL D\u2019\u00c9TAT D\u00c9CIDE :<br \/>\n       Article 1er.<br \/>\n       La requ\u00eate est rejet\u00e9e.<br \/>\n       Article 2.<br \/>\n       La partie requ\u00e9rante supporte les d\u00e9pens, \u00e0 savoir le droit de r\u00f4le de 200 euros, la contribution de 24 euros et l\u2019indemnit\u00e9 de proc\u00e9dure de 770 euros accord\u00e9e \u00e0 la partie adverse.<br \/>\n       Ainsi prononc\u00e9 \u00e0 Bruxelles le 29 novembre 2024, par la VIe chambre du Conseil d\u2019\u00c9tat, compos\u00e9e de :<br \/>\n       Florence Piret, conseill\u00e8re d\u2019\u00c9tat, pr\u00e9sidente f.f., Nathalie Roba, greffi\u00e8re.<br \/>\n       La Greffi\u00e8re, La Pr\u00e9sidente,<br \/>\n       Nathalie Roba Florence Piret<br \/>\n       VI \u2013 22.877 &#8211; 3\/3<\/p>\n<p>Document PDF ECLI:BE:RVSCE:2024:ARR.261.562\n       <\/p>\n<p>        <!-- Commandes de navigation page d\u00e9tail--> <\/p>\n<p>                  Imprimer cette page<br \/>\n          &nbsp; <\/p>\n<p>          Taille d&#8217;impression          <\/p>\n<p>            S<br \/>\n            M<br \/>\n            L<br \/>\n            XL<\/p>\n<p>          &nbsp; <\/p>\n<p>                  Nouvelle recherche JUPORTAL<br \/>\n          &nbsp; <\/p>\n<p>                  Fermer l&#8217;onglet          <\/p>\n<p>        <!-- Fin commandes de navigation page d\u00e9tail --><\/p>\n<p><!-- Action LOG \nfunction JUPORTARecordLogViewDecision  $iubel_id        : 280252\n                                       $action_type     : VIEW\n                                      &amp;$action_startmt  : 1780499224.6109\n                                      &amp;$action_duration : 85\n                                      &amp;$addressipremote : 103.115.10.116\n                                      &amp;$latitude        : '39.0469000'\n                                      &amp;$longitude       : '-77.4903000'\n                                      &amp;$accuracy        : null\n                                      &amp;$altitude        : null\n                                      &amp;$langue_view     : FR\n--><br \/>\n<!-- Action_duration 85 millisec --><br \/>\n      <!-- end of main block (division \"content\") --><\/p>\n<p>    <!-- end of division \"page_main\" --><\/p>\n<p>              &#9993; info-JUPORTAL@just.fgov.be<\/p>\n<p>              &copy;&nbsp; 2017-2026&nbsp;Service ICT &#8211; SPF Justice<\/p>\n<p>  <!-- end of division \"conteneur\" --><\/p>\n<p>  <!-- Balloon system info --><\/p>\n<p>\n          Powered by PHP 8.5.0\n      <\/p>\n<p>\n          Server Software Apache\/2.4.66\n      <\/p>\n<p>\n          == Fluctuat nec mergitur ==\n      <\/p>\n<p>  <!-- Balloon system info --><br \/>\n          <!-- BalloonObjectPrepa Start --><br \/>\n          <!-- BalloonObjectPrepa End --><\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/juportal.be\/content\/ECLI:BE:RVSCE:2024:ARR.261.562\/FR\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>JUPORTAL. L avertissement officiel du portail precise qu il n existe pas de droit d auteur sur les arrets et jugements.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>JUPORTAL Base de donn\u00e9es publique de la jurisprudence belge Imprimer cette page Taille d&#8217;impression S M L XL Nouvelle recherche JUPORTAL Fermer l&#8217;onglet Conseil d&#8217;\u00c9tat Jugement\/arr\u00eat du 29 novembre 2024 No ECLI: ECLI:BE:RVSCE:2024:ARR.261.562 No R\u00f4le: A. 241417\/VI-22877 Affaire: Arr\u00eat 261562 &#8211; Divers (\u00e9conomie) &#8211; 29\/11\/2024 Domaine juridique: Droit administratif Date d&#8217;introduction: 2024-12-09 Consultations: 102 &#8211; derni\u00e8re vue 2026-06-03 16:39 Fiche&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7731],"kji_court":[154470],"kji_chamber":[],"kji_year":[],"kji_subject":[7612],"kji_keyword":[7735,17415,16160,99215,15537],"kji_language":[7733],"class_list":["post-1170465","kji_decision","type-kji_decision","status-publish","hentry","kji_country-belgique","kji_court-eclibervsce2024arr-261-562","kji_subject-fiscal","kji_keyword-article","kji_keyword-conseil","kji_keyword-demande","kji_keyword-memoire","kji_keyword-requerante","kji_language-francais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:BE:RVSCE:2024:ARR.261.562 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\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\/en\/jurisprudences\/eclibervsce2024arr-261-562\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:BE:RVSCE:2024:ARR.261.562\" \/>\n<meta property=\"og:description\" content=\"JUPORTAL Base de donn\u00e9es publique de la jurisprudence belge Imprimer cette page Taille d&#039;impression S M L XL Nouvelle recherche JUPORTAL Fermer l&#039;onglet Conseil d&#039;\u00c9tat Jugement\/arr\u00eat du 29 novembre 2024 No ECLI: ECLI:BE:RVSCE:2024:ARR.261.562 No R\u00f4le: A. 241417\/VI-22877 Affaire: Arr\u00eat 261562 - Divers (\u00e9conomie) - 29\/11\/2024 Domaine juridique: Droit administratif Date d&#039;introduction: 2024-12-09 Consultations: 102 - derni\u00e8re vue 2026-06-03 16:39 Fiche...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-562\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-562\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-562\\\/\",\"name\":\"ECLI:BE:RVSCE:2024:ARR.261.562 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-22T11:27:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-562\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-562\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-562\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:BE:RVSCE:2024:ARR.261.562\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"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. 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