{"id":932432,"date":"2026-05-20T22:21:41","date_gmt":"2026-05-20T20:21:41","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-28-avril-2026-n-2026-00293\/"},"modified":"2026-05-20T22:21:45","modified_gmt":"2026-05-20T20:21:45","slug":"cour-superieure-de-justice-28-avril-2026-n-2026-00293","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/cour-superieure-de-justice-28-avril-2026-n-2026-00293\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 28 avril 2026, n\u00b0 2026-00293"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1 Arr\u00eat N\u00b071\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit avrildeux millevingt-six Num\u00e9roCAL-2026-00293du r\u00f4le Composition: Martine WILMES,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; Carole BESCH,conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9en commandite par actionsSOCIETE1.)SCA,\u00e9tablieet ayantson si\u00e8ge social\u00e0 L-ADRESSE1.), inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9ro NUMERO1.), repr\u00e9sent\u00e9e par soncommandit\u00e9,la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE2.)SARL,\u00e9tablieet ayantson si\u00e8ge social\u00e0 L-ADRESSE2.), inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO2.), repr\u00e9sent\u00e9e par son g\u00e9rant, appelanteaux termes d\u2019un acte de l&#039;huissier dejusticeTom Nilles d\u2019Esch-sur-Alzette des17 et 18 mars2026, comparant parMa\u00eetreEmmanuel Reveillaud, avocat \u00e0 la Cour, repr\u00e9sent\u00e9 \u00e0 l\u2019audience par Ma\u00eetre Arthur Mignolet, avocat, les deux demeurant \u00e0 Luxembourg, et<\/p>\n<p>2 1)Monsieurle receveur-pr\u00e9pos\u00e9 du bureau de recette des contributions de Luxembourg, ayant ses bureaux \u00e0L-2982 Luxembourg, 18, rue du Fort Wedell, intim\u00e9aux fins dupr\u00e9dit acteNillesdu 18 mars 2026, comparant par lui-m\u00eame, 2) Ma\u00eetreNo\u00e9mie USTACHE ,avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L-4818 Rodange,2a,avenue Dr. Gaasch,prise ensaqualit\u00e9 de curatricede la faillite dela soci\u00e9t\u00e9 en commandite par actionsSOCIETE1.)SCA, intim\u00e9eaux fins dupr\u00e9dit acteNillesdu17mars 2026, comparant parelle-m\u00eame. LA COURD\u2019APPEL Par jugement du 23 janvier 2026, rendu par d\u00e9faut, le tribunal d\u2019arrondissement de Luxembourg a d\u00e9clar\u00e9 en \u00e9tat de faillite sur assignation du receveur-pr\u00e9pos\u00e9 du bureau de recette des contributions de Luxembourg (ci-apr\u00e8s le Receveur), la soci\u00e9t\u00e9 en commandite par actionsSOCIETE1.)SCA (ci-apr\u00e8s la soci\u00e9t\u00e9 SOCIETE1.)). Ledit jugement a d\u00e9sign\u00e9 curatrice Ma\u00eetre No\u00e9mie USTACHE (ci-apr\u00e8s la Curatrice). Par actes d\u2019huissier de justice des 17 et 18 mars 2026, la soci\u00e9t\u00e9 SOCIETE1.)a r\u00e9guli\u00e8rement relev\u00e9 appel de ce jugement, qui ne lui a pas \u00e9t\u00e9 signifi\u00e9. A l\u2019audience des plaidoiries, elle fait valoir que le non-paiement de la cr\u00e9ance de l\u2019administration des contributions directes \u00e9tait d\u00fb \u00e0 un probl\u00e8me au niveau de son domiciliataire. Elle pr\u00e9cise, pi\u00e8ces \u00e0 l\u2019appui, que l\u2019administration des contributions directes, le seul cr\u00e9ancier ayant d\u00e9clar\u00e9 sa cr\u00e9ance, a \u00e9t\u00e9 directement d\u00e9sint\u00e9ress\u00e9e et que les frais et honoraires de la Curatrice ont \u00e9t\u00e9 r\u00e9gl\u00e9s sur le compte-tiers de celle-ci. La soci\u00e9t\u00e9SOCIETE1.)conclut que les conditions de la faillite ne sont pas donn\u00e9es dans son chef et qu\u2019il y a lieu \u00e0 rabattement de la faillite. La Curatrice d\u00e9clare ne pas s\u2019opposer au rabattement de la faillite au vu des paiements intervenus. Le Receveur d\u00e9clare \u00e9galement ne pas s\u2019opposer au rabattement de la faillite.<\/p>\n<p>3 En application de l\u2019article 437 alin\u00e9a 1 er du code de commerce, la faillite ne peut \u00eatre prononc\u00e9e qu\u2019\u00e0 la double condition que le d\u00e9biteur commer\u00e7ant soit en \u00e9tat de cessation des paiements et que son cr\u00e9dit soit \u00e9branl\u00e9. L\u2019appelante ayant directement r\u00e9gl\u00e9 sa dette aupr\u00e8s de l\u2019administration des contributions directes et fait virer sur le compte- tiers de la Curatrice un montant suffisant pour r\u00e9gler les frais et honoraires de celle-ci, il y a lieu de conclure que le non-paiement de la cr\u00e9ance ayant donn\u00e9 lieu au prononc\u00e9 de la faillite \u00e9tait d\u00fb \u00e0 un dysfonctionnement momentan\u00e9 et que la soci\u00e9t\u00e9 appelante n\u2019\u00e9tait pas, au moment du prononc\u00e9 de la faillite, en \u00e9tat de cessation des paiements et d\u2019\u00e9branlement de cr\u00e9dit. Il y a partant lieu de rabattre la faillite. Les frais et d\u00e9pens des deux instances, ainsi que les frais d\u2019administration de la faillite et les honoraires de la Curatrice restent \u00e0 la charge de l\u2019appelante, \u00e9tant donn\u00e9 que c\u2019est par sa n\u00e9gligence que la proc\u00e9dure de la faillite a \u00e9t\u00e9 d\u00e9clench\u00e9e. PAR CES MOTIFS la Cour d\u2019appel, quatri\u00e8me chambre, si\u00e9geant en mati\u00e8re de faillite, statuant contradictoirement, re\u00e7oit l\u2019appel, le d\u00e9clare fond\u00e9, r\u00e9formant, dit que la faillite de la soci\u00e9t\u00e9 en commandite par actionsSOCIETE1.) SCA, prononc\u00e9e le 23 janvier 2026, est rabattue, condamne la soci\u00e9t\u00e9 en commandite par actionsSOCIETE1.)SCA aux frais et d\u00e9pens des deux instances ainsi qu\u2019aux frais d\u2019administration de la faillite et aux honoraires de la Curatrice.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/data.public.lu\/fr\/datasets\/cour-superieure-de-justice-chambre-4\/\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a> &middot; <a class=\"kji-pdf-link\" href=\"https:\/\/download.data.public.lu\/resources\/cour-superieure-de-justice-chambre-4\/20260503-230212\/20260428-ca4-cal-2026-00293-pseudonymise-accessible.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF officiel<\/a><\/p>\n<p class=\"kji-license-note\"><em>Licence CC BY-ND 4.0 (Administration judiciaire, data.public.lu). Republication autorisee avec attribution, sans modification editoriale du texte integral.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1 Arr\u00eat N\u00b071\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit avrildeux millevingt-six Num\u00e9roCAL-2026-00293du r\u00f4le Composition: Martine WILMES,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; Carole BESCH,conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9en commandite par actionsSOCIETE1.)SCA,\u00e9tablieet ayantson si\u00e8ge social\u00e0 L-ADRESSE1.), inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[7610],"kji_subject":[7724],"kji_keyword":[8601,9055,12307],"kji_language":[7733],"class_list":["post-932432","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-7610","kji_subject-civil","kji_keyword-avril","kji_keyword-justice","kji_keyword-superieure","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>Cour sup\u00e9rieure de justice, 28 avril 2026, n\u00b0 2026-00293 - 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\/cour-superieure-de-justice-28-avril-2026-n-2026-00293\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cour sup\u00e9rieure de justice, 28 avril 2026, n\u00b0 2026-00293\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b071\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit avrildeux millevingt-six Num\u00e9roCAL-2026-00293du r\u00f4le Composition: Martine WILMES,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; Carole BESCH,conseiller; Eric VILVENS, greffier. 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