{"id":1227471,"date":"2026-07-01T15:56:54","date_gmt":"2026-07-01T13:56:54","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-de-commerce-de-clermont-ferrand-le-9-avril-2026-n2026001991\/"},"modified":"2026-07-01T15:56:54","modified_gmt":"2026-07-01T13:56:54","slug":"tribunal-de-commerce-de-clermont-ferrand-le-9-avril-2026-n2026001991","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-de-commerce-de-clermont-ferrand-le-9-avril-2026-n2026001991\/","title":{"rendered":"Tribunal de commerce de Clermont-Ferrand, le 9 avril 2026, n\u00b02026001991"},"content":{"rendered":"<div class='article-content'>\n<style scoped>.toc-article{background:#f8f9fa;border:1px solid #e2e6ea;border-left:4px solid #2c5f8a;border-radius:6px;padding:20px 24px;margin:0 0 32px;font-size:15px;line-height:1.6}.toc-article p{margin:0 0 10px;font-size:16px;font-weight:600;color:#1a1a1a}.toc-article ul{list-style:none;margin:0;padding:0}.toc-article li.toc-h2{padding:4px 0}.toc-article li.toc-h3{padding:2px 0 2px 20px;font-size:14px}.toc-article a{color:#2c5f8a;text-decoration:none;border-bottom:1px dotted #a0b4c8}.toc-article a:hover{color:#1a3d5c;border-bottom-color:#1a3d5c}<\/style>\n<nav class=\"toc-article\" role=\"navigation\" aria-label=\"Sommaire\">\n<p>Sommaire<\/p>\n<ul>\n<li class=\"toc-h2\"><a href=\"#i-la-caracterisation-de-letat-de-cessation-des-paiements\">I. La caract\u00e9risation de l&#8217;\u00e9tat de cessation des paiements<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#a-la-definition-de-lactif-disponible-et-du-passif-exigible\">A. La d\u00e9finition de l&#8217;actif disponible et du passif exigible<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#b-lappreciation-concrete-de-linsolvabilite\">B. L&#8217;appr\u00e9ciation concr\u00e8te de l&#8217;insolvabilit\u00e9<\/a><\/li>\n<li class=\"toc-h2\"><a href=\"#ii-labsence-de-perspective-de-redressement-justifiant-la-liquidation-judiciaire\">II. L&#8217;absence de perspective de redressement justifiant la liquidation judiciaire<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#a-lechec-du-redressement-judiciaire-comme-condition-prealable\">A. L&#8217;\u00e9chec du redressement judiciaire comme condition pr\u00e9alable<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#b-la-constatation-de-limpossibilite-manifeste-de-redressement\">B. La constatation de l&#8217;impossibilit\u00e9 manifeste de redressement<\/a><\/li>\n<li class=\"toc-h2\"><a href=\"#jurisprudences-utilisees-pour-enrichir-le-commentaire\">Jurisprudences utilis\u00e9es pour enrichir le commentaire<\/a><\/li>\n<li class=\"toc-h2\"><a href=\"#fondements-juridiques\">Fondements juridiques<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>Le Tribunal de commerce de Clermont-Ferrand, statuant en chambre du conseil le 9 avril 2026 (n\u00b02026001991), a ouvert une proc\u00e9dure de liquidation judiciaire simplifi\u00e9e \u00e0 l&#8217;\u00e9gard d&#8217;une soci\u00e9t\u00e9 par actions simplifi\u00e9e \u00e0 associ\u00e9 unique. Cette soci\u00e9t\u00e9 exploitait un fonds de commerce d&#8217;achat, vente et pose de fa\u00efence, carrelage et rev\u00eatements. Le dirigeant de la soci\u00e9t\u00e9 a, le 24 f\u00e9vrier 2026, effectu\u00e9 au greffe une demande d&#8217;ouverture de liquidation judiciaire. Convoqu\u00e9 \u00e0 compara\u00eetre en chambre du conseil, le dirigeant a comparu. Il r\u00e9sultait des informations recueillies que l&#8217;entreprise n&#8217;employait aucun salari\u00e9, que son chiffre d&#8217;affaires du dernier exercice s&#8217;\u00e9levait \u00e0 50 855 euros, que l&#8217;actif disponible \u00e9tait inexistant et que le passif exigible, provisoirement \u00e9valu\u00e9, atteignait 12 759 euros. Le minist\u00e8re public a conclu par \u00e9crit \u00e0 l&#8217;ouverture d&#8217;une liquidation judiciaire. Le tribunal \u00e9tait ainsi invit\u00e9 \u00e0 d\u00e9terminer si les conditions l\u00e9gales de l&#8217;ouverture d&#8217;une liquidation judiciaire imm\u00e9diate \u00e9taient r\u00e9unies. Par le jugement comment\u00e9, le tribunal a fait droit \u00e0 la demande en constatant l&#8217;\u00e9tat de cessation des paiements et l&#8217;impossibilit\u00e9 manifeste de tout redressement. Il conviendra d&#8217;examiner la caract\u00e9risation de l&#8217;\u00e9tat de cessation des paiements (I), puis l&#8217;absence de perspective de redressement justifiant la liquidation judiciaire (II).<\/p>\n<h2 id=\"i-la-caracterisation-de-letat-de-cessation-des-paiements\">I. La caract\u00e9risation de l&#8217;\u00e9tat de cessation des paiements<\/h2>\n<p>Le jugement comment\u00e9 se fonde sur une analyse concr\u00e8te de la situation financi\u00e8re de la soci\u00e9t\u00e9 d\u00e9bitrice. Le tribunal a relev\u00e9 que l&#8217;actif disponible \u00e9tait inexistant tandis que le passif exigible s&#8217;\u00e9levait \u00e0 12 759 euros. La soci\u00e9t\u00e9 ne pouvait donc faire face \u00e0 son passif exigible avec son actif disponible.<\/p>\n<h3 id=\"a-la-definition-de-lactif-disponible-et-du-passif-exigible\">A. La d\u00e9finition de l&#8217;actif disponible et du passif exigible<\/h3>\n<p>La cessation des paiements est d\u00e9finie par l&#8217;article L. 631-1 du code de commerce comme l&#8217;impossibilit\u00e9 pour le d\u00e9biteur de faire face \u00e0 son passif exigible avec son actif disponible. L&#8217;actif disponible s&#8217;entend des liquidit\u00e9s et des biens imm\u00e9diatement mobilisables. Le passif exigible regroupe les dettes certaines, liquides et non contest\u00e9es dont l&#8217;exigibilit\u00e9 est acquise. Dans l&#8217;esp\u00e8ce comment\u00e9e, le tribunal a constat\u00e9 que l&#8217;actif disponible \u00e9tait <em>&#8220;inexistant&#8221;<\/em>, ce qui a exclu toute discussion sur la consistance de cet actif. Le passif exigible, provisoirement \u00e9valu\u00e9 \u00e0 12 759 euros, n&#8217;a pas \u00e9t\u00e9 s\u00e9rieusement contest\u00e9 par le dirigeant. La Cour d&#8217;appel de Paris a r\u00e9cemment rappel\u00e9 qu&#8217;il est \u00e9tabli que <em>&#8220;le passif exigible [&#8230;] constitu\u00e9 par la cr\u00e9ance fiscale ayant fait l&#8217;objet d&#8217;un avis de mise en recouvrement ne pouvait pas \u00eatre pay\u00e9 avec l&#8217;actif disponible&#8221;<\/em> <strong><a href=\"https:\/\/www.courdecassation.fr\/decision\/67a5a676ba56ed42090bc9c5\" rel=\"nofollow\" target=\"_blank\">(Cour d&#8217;appel de Paris, 6 f\u00e9vrier 2025, n\u00b023\/17113)<\/a><\/strong>. Cette approche est reprise par le tribunal de commerce qui applique strictement le crit\u00e8re l\u00e9gal.<\/p>\n<h3 id=\"b-lappreciation-concrete-de-linsolvabilite\">B. L&#8217;appr\u00e9ciation concr\u00e8te de l&#8217;insolvabilit\u00e9<\/h3>\n<p>Le tribunal ne s&#8217;est pas content\u00e9 de comparer des chiffres sur un bilan. Il a proc\u00e9d\u00e9 \u00e0 une appr\u00e9ciation in concreto de la situation de tr\u00e9sorerie. La soci\u00e9t\u00e9 ne disposait d&#8217;aucune r\u00e9serve de liquidit\u00e9s et ses perspectives d&#8217;encaissement n&#8217;\u00e9taient pas \u00e9voqu\u00e9es. La Cour d&#8217;appel de Paris a \u00e9galement jug\u00e9 que l&#8217;\u00e9tat de cessation des paiements se v\u00e9rifie lorsque <em>&#8220;la soci\u00e9t\u00e9 [ne dispose] pas de la tr\u00e9sorerie et de perspectives d&#8217;encaissement lui permettant de r\u00e9gler l&#8217;int\u00e9gralit\u00e9 dudit passif&#8221;<\/em> <strong><a href=\"https:\/\/www.courdecassation.fr\/decision\/67f0ba58ea6533065f551e58\" rel=\"nofollow\" target=\"_blank\">(Cour d&#8217;appel de Paris, 3 avril 2025, n\u00b024\/16725)<\/a><\/strong>. En l&#8217;esp\u00e8ce, le tribunal a constat\u00e9 l&#8217;absence totale d&#8217;actif disponible, ce qui rendait inutile toute recherche sur une \u00e9ventuelle am\u00e9lioration de la tr\u00e9sorerie. La date de cessation des paiements a \u00e9t\u00e9 fix\u00e9e au 9 octobre 2024, soit ant\u00e9rieurement \u00e0 la demande d&#8217;ouverture, conform\u00e9ment \u00e0 l&#8217;article L. 631-8 du code de commerce. Cette fixation r\u00e9troactive permet de d\u00e9terminer la p\u00e9riode suspecte et de prot\u00e9ger l&#8217;int\u00e9r\u00eat des cr\u00e9anciers.<\/p>\n<h2 id=\"ii-labsence-de-perspective-de-redressement-justifiant-la-liquidation-judiciaire\">II. L&#8217;absence de perspective de redressement justifiant la liquidation judiciaire<\/h2>\n<p>Le tribunal a ouvert directement une liquidation judiciaire sans envisager un redressement judiciaire. Il a estim\u00e9, selon les informations recueillies, que le redressement de l&#8217;entreprise \u00e9tait manifestement impossible.<\/p>\n<h3 id=\"a-lechec-du-redressement-judiciaire-comme-condition-prealable\">A. L&#8217;\u00e9chec du redressement judiciaire comme condition pr\u00e9alable<\/h3>\n<p>L&#8217;article L. 640-1 du code de commerce dispose que la liquidation judiciaire est ouverte lorsque le redressement est manifestement impossible. Cette condition constitue une d\u00e9rogation \u00e0 la proc\u00e9dure de redressement judiciaire qui doit normalement \u00eatre privil\u00e9gi\u00e9e. Le tribunal doit v\u00e9rifier que l&#8217;entreprise ne peut pas \u00eatre sauv\u00e9e par un plan de redressement. En l&#8217;esp\u00e8ce, la soci\u00e9t\u00e9 n&#8217;employait aucun salari\u00e9 et son chiffre d&#8217;affaires \u00e9tait modeste. Le passif exigible repr\u00e9sentait pr\u00e8s d&#8217;un quart du chiffre d&#8217;affaires annuel, ce qui rendait improbable tout plan de continuation ou de cession. Le tribunal a relev\u00e9 que <em>&#8220;le redressement de l&#8217;entreprise est manifestement impossible&#8221;<\/em>. Cette appr\u00e9ciation souveraine des juges du fond n&#8217;est pas contestable devant la Cour de cassation d\u00e8s lors qu&#8217;elle est motiv\u00e9e.<\/p>\n<h3 id=\"b-la-constatation-de-limpossibilite-manifeste-de-redressement\">B. La constatation de l&#8217;impossibilit\u00e9 manifeste de redressement<\/h3>\n<p>L&#8217;impossibilit\u00e9 manifeste de redressement doit r\u00e9sulter d&#8217;\u00e9l\u00e9ments objectifs et non d&#8217;une simple conjecture. En l&#8217;absence de toute tr\u00e9sorerie et avec un passif exigible important, le tribunal a logiquement conclu \u00e0 l&#8217;absence de toute perspective de redressement. La proc\u00e9dure de liquidation judiciaire simplifi\u00e9e a \u00e9t\u00e9 mise en \u0153uvre conform\u00e9ment aux articles L. 641-2 \u00e0 D. 641-10 du code de commerce. Cette proc\u00e9dure all\u00e9g\u00e9e est adapt\u00e9e aux petites entreprises sans salari\u00e9 et au passif modeste. La d\u00e9signation d&#8217;un liquidateur et d&#8217;un juge-commissaire permet d&#8217;assurer la r\u00e9alisation des actifs et la r\u00e9partition du produit entre les cr\u00e9anciers. Le d\u00e9lai de douze mois fix\u00e9 pour la cl\u00f4ture de la proc\u00e9dure manifeste la volont\u00e9 du tribunal de traiter rapidement cette liquidation. Cette d\u00e9cision s&#8217;inscrit dans la pratique constante des tribunaux de commerce qui privil\u00e9gient la liquidation simplifi\u00e9e pour les micro-entreprises d\u00e9pourvues de toute capacit\u00e9 de redressement.<\/p>\n<p><h2 id=\"jurisprudences-utilisees-pour-enrichir-le-commentaire\">Jurisprudences utilis\u00e9es pour enrichir le commentaire<\/h2>\n<p><\/p>\n<ul class=\"jurisprudences-rag-sources\">\n<li><a href=\"https:\/\/www.courdecassation.fr\/decision\/67f0ba58ea6533065f551e58\" rel=\"nofollow\" target=\"_blank\">Cour d&#x27;appel de Paris, le 3 avril 2025, n\u00b024\/16725<\/a><\/li>\n<li><a href=\"https:\/\/www.courdecassation.fr\/decision\/67a5a676ba56ed42090bc9c5\" rel=\"nofollow\" target=\"_blank\">Cour d&#x27;appel de Paris, le 6 f\u00e9vrier 2025, n\u00b023\/17113<\/a><\/li>\n<\/ul>\n<\/div>\n<style scoped>.fondements-juridiques{margin:40px 0 0;padding:0}.fondements-juridiques>h2{font-size:22px;color:#1a1a1a;border-bottom:2px solid #2c5f8a;padding-bottom:10px;margin-bottom:20px}.fj-article{background:#fdfdfd;border:1px solid #e8e8e8;border-radius:6px;padding:20px;margin-bottom:16px}.fj-article h3{font-size:17px;color:#2c5f8a;margin:0 0 12px;font-weight:600}.fj-texte{font-size:15px;line-height:1.7;color:#333}.fj-texte p{margin:8px 0}.fj-badge{font-size:11px;padding:2px 8px;border-radius:3px;margin-left:8px;font-weight:500;vertical-align:middle}.fj-en-vigueur{background:#e8f5e9;color:#2e7d32}.fj-abroge{background:#ffebee;color:#c62828}.fj-modifie{background:#fff3e0;color:#e65100}<\/style>\n<section class=\"fondements-juridiques\">\n<h2 id=\"fondements-juridiques\">Fondements juridiques<\/h2>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045178110\" rel=\"nofollow\" target=\"_blank\">Article L. 631-1 du Code de commerce<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Il est institu\u00e9 une proc\u00e9dure de redressement judiciaire ouverte \u00e0 tout d\u00e9biteur mentionn\u00e9 aux articles L. 631-2 ou L. 631-3 qui, dans l&#8217;impossibilit\u00e9 de faire face au passif exigible avec son actif disponible, est en cessation des paiements. Le d\u00e9biteur qui \u00e9tablit que les r\u00e9serves de cr\u00e9dit ou les moratoires dont il b\u00e9n\u00e9ficie de la part de ses cr\u00e9anciers lui permettent de faire face au passif exigible avec son actif disponible n&#8217;est pas en cessation des paiements.<\/p>\n<p>Cette condition s&#8217;appr\u00e9cie, s&#8217;il y a lieu, pour le seul patrimoine engag\u00e9 par l&#8217;activit\u00e9 ou les activit\u00e9s professionnelles.<\/p>\n<p>La proc\u00e9dure de redressement judiciaire est destin\u00e9e \u00e0 permettre la poursuite de l&#8217;activit\u00e9 de l&#8217;entreprise, le maintien de l&#8217;emploi et l&#8217;apurement du passif. Elle donne lieu \u00e0 un plan arr\u00eat\u00e9 par jugement \u00e0 l&#8217;issue d&#8217;une p\u00e9riode d&#8217;observation et, le cas \u00e9ch\u00e9ant, \u00e0 la constitution de classes de parties affect\u00e9es, conform\u00e9ment aux dispositions des articles L. 626-29 et L. 626-30. La demande pr\u00e9vue au quatri\u00e8me alin\u00e9a de l&#8217;article L. 626-29 peut \u00eatre form\u00e9e par le d\u00e9biteur ou l&#8217;administrateur judiciaire.<\/p>\n<\/div>\n<\/div>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000028724110\" rel=\"nofollow\" target=\"_blank\">Article L. 631-8 du Code de commerce<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Le tribunal fixe la date de cessation des paiements apr\u00e8s avoir sollicit\u00e9 les observations du d\u00e9biteur. A d\u00e9faut de d\u00e9termination de cette date, la cessation des paiements est r\u00e9put\u00e9e \u00eatre intervenue \u00e0 la date du jugement d&#8217;ouverture de la proc\u00e9dure. <\/p>\n<\/p>\n<p>Elle peut \u00eatre report\u00e9e une ou plusieurs fois, sans pouvoir \u00eatre ant\u00e9rieure de plus de dix-huit mois \u00e0 la date du jugement d&#8217;ouverture de la proc\u00e9dure. Sauf cas de fraude, elle ne peut \u00eatre report\u00e9e \u00e0 une date ant\u00e9rieure \u00e0 la d\u00e9cision d\u00e9finitive ayant homologu\u00e9 un accord amiable en application du II de l&#8217;article L. 611-8. L&#8217;ouverture d&#8217;une proc\u00e9dure mentionn\u00e9e \u00e0 l&#8217;article L. 628-1 ne fait pas obstacle \u00e0 l&#8217;application de ces dispositions. <\/p>\n<\/p>\n<p>Le tribunal est saisi par l&#8217;administrateur, le mandataire judiciaire ou le minist\u00e8re public. Il se prononce apr\u00e8s avoir entendu ou d\u00fbment appel\u00e9 le d\u00e9biteur. <\/p>\n<\/p>\n<p>La demande de modification de date doit \u00eatre pr\u00e9sent\u00e9e au tribunal dans le d\u00e9lai d&#8217;un an \u00e0 compter du jugement d&#8217;ouverture de la proc\u00e9dure. <\/p>\n<\/p>\n<p>Lorsqu&#8217;il a \u00e9t\u00e9 fait application de l&#8217;article L. 621-12, le jugement d&#8217;ouverture mentionn\u00e9 aux premier et deuxi\u00e8me alin\u00e9as est celui de la proc\u00e9dure de sauvegarde et le point de d\u00e9part du d\u00e9lai mentionn\u00e9 au quatri\u00e8me alin\u00e9a est le jour du jugement ayant converti la proc\u00e9dure de sauvegarde.<\/p>\n<\/div>\n<\/div>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006238437\" rel=\"nofollow\" target=\"_blank\">Article L. 640-1 du Code de commerce<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>   Il est institu\u00e9 une proc\u00e9dure de liquidation judiciaire ouverte \u00e0 tout d\u00e9biteur mentionn\u00e9 \u00e0 l&#8217;article L. 640-2 en cessation des paiements et dont le redressement est manifestement impossible.<\/p>\n<\/p>\n<p>   La proc\u00e9dure de liquidation judiciaire est destin\u00e9e \u00e0 mettre fin \u00e0 l&#8217;activit\u00e9 de l&#8217;entreprise ou \u00e0 r\u00e9aliser le patrimoine du d\u00e9biteur par une cession globale ou s\u00e9par\u00e9e de ses droits et de ses biens.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Le Tribunal de commerce de Clermont-Ferrand, statuant en chambre du conseil le 9 avril 2026 (n\u00b02026001991), a ouvert une proc\u00e9dure de liquidation&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_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":"69da16b2cdc6046d47dd186d","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/69da16b2cdc6046d47dd186d","_kj_judilibre_id":"69da16b2cdc6046d47dd186d","_kj_jur":"Tribunal de commerce","_kj_lieu":"Clermont-Ferrand","_kj_chambre":"CHAMBRE DU CONSEIL","_kj_rg":"2026001991","_kj_date":"2026-04-09","_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6454,7207],"tags":[],"class_list":["post-1227471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisions-juridiques","category-tribunal-de-commerce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - 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