{"id":1227475,"date":"2026-07-01T15:57:32","date_gmt":"2026-07-01T13:57:32","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-de-commerce-de-commerce-dannecy-le-9-avril-2026-n2026f00209\/"},"modified":"2026-07-01T15:57:32","modified_gmt":"2026-07-01T13:57:32","slug":"tribunal-de-commerce-de-commerce-dannecy-le-9-avril-2026-n2026f00209","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-de-commerce-de-commerce-dannecy-le-9-avril-2026-n2026f00209\/","title":{"rendered":"Tribunal de commerce de Commerce D&#8217;annecy, le 9 avril 2026, n\u00b02026F00209"},"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-les-conditions-de-louverture-de-la-liquidation-judiciaire\">I. Les conditions de l\u2019ouverture de la liquidation judiciaire<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#a-letat-de-cessation-des-paiements-caracterise-par-linsuffisance-de-lactif-dispo\">A. L\u2019\u00e9tat de cessation des paiements caract\u00e9ris\u00e9 par l\u2019insuffisance de l\u2019actif disponible<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#b-limpossibilite-manifeste-de-redressement-comme-condition-de-la-liquidation-dir\">B. L\u2019impossibilit\u00e9 manifeste de redressement comme condition de la liquidation directe<\/a><\/li>\n<li class=\"toc-h2\"><a href=\"#ii-la-portee-et-les-consequences-de-la-decision\">II. La port\u00e9e et les cons\u00e9quences de la d\u00e9cision<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#a-la-fixation-de-la-date-de-cessation-des-paiements-et-les-designations\">A. La fixation de la date de cessation des paiements et les d\u00e9signations<\/a><\/li>\n<li class=\"toc-h3\"><a href=\"#b-la-competence-du-tribunal-et-la-coordination-des-procedures-du-groupe\">B. La comp\u00e9tence du tribunal et la coordination des proc\u00e9dures du groupe<\/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 d&#8217;Annecy, par un jugement du 9 avril 2026 (n\u00b02026F00209), a ouvert une proc\u00e9dure de liquidation judiciaire \u00e0 l\u2019encontre d\u2019une soci\u00e9t\u00e9 civile immobili\u00e8re. Cette d\u00e9cision intervient apr\u00e8s que la soci\u00e9t\u00e9 d\u00e9bitrice a elle-m\u00eame d\u00e9pos\u00e9 une d\u00e9claration de cessation des paiements le 18 f\u00e9vrier 2026, sollicitant l\u2019ouverture d\u2019une liquidation judiciaire.<\/p>\n<p>En l\u2019esp\u00e8ce, la soci\u00e9t\u00e9 d\u00e9bitrice, inscrite au registre du commerce et des soci\u00e9t\u00e9s, exerce une activit\u00e9 d\u2019acquisition et de gestion de biens immobiliers. Son repr\u00e9sentant l\u00e9gal a comparu devant le tribunal pour fournir des explications. Le tribunal a constat\u00e9 que plusieurs soci\u00e9t\u00e9s du m\u00eame groupe font l\u2019objet de proc\u00e9dures collectives pendantes devant la m\u00eame juridiction. Il a alors estim\u00e9 qu\u2019une bonne administration de la justice justifiait que toutes ces proc\u00e9dures soient trait\u00e9es par un seul tribunal, et s\u2019est d\u00e9clar\u00e9 comp\u00e9tent.<\/p>\n<p>Au fond, apr\u00e8s examen des pi\u00e8ces, le tribunal a retenu que le d\u00e9biteur \u00e9tait dans l\u2019impossibilit\u00e9 de faire face \u00e0 son passif exigible au moyen de son actif disponible. Il a caract\u00e9ris\u00e9 l\u2019\u00e9tat de cessation des paiements et a jug\u00e9 que le redressement de l\u2019entreprise \u00e9tait manifestement impossible. En cons\u00e9quence, il a prononc\u00e9 l\u2019ouverture de la liquidation judiciaire, fix\u00e9 provisoirement la date de cessation des paiements au 2 janvier 2025, d\u00e9sign\u00e9 un juge-commissaire et un liquidateur, et fix\u00e9 un d\u00e9lai pour l\u2019\u00e9tablissement de la liste des cr\u00e9anciers.<\/p>\n<p>La question de droit centrale porte sur les conditions d\u2019ouverture d\u2019une liquidation judiciaire directe, notamment la caract\u00e9risation de la cessation des paiements et l\u2019impossibilit\u00e9 manifeste de tout redressement.<\/p>\n<h2 id=\"i-les-conditions-de-louverture-de-la-liquidation-judiciaire\">I. Les conditions de l\u2019ouverture de la liquidation judiciaire<\/h2>\n<p><\/p>\n<h3 id=\"a-letat-de-cessation-des-paiements-caracterise-par-linsuffisance-de-lactif-dispo\">A. L\u2019\u00e9tat de cessation des paiements caract\u00e9ris\u00e9 par l\u2019insuffisance de l\u2019actif disponible<\/h3>\n<p>Le tribunal a d\u2019abord v\u00e9rifi\u00e9 que la soci\u00e9t\u00e9 d\u00e9bitrice se trouvait en \u00e9tat de cessation des paiements au sens de l\u2019article L. 631-1 du Code de commerce. Il a relev\u00e9, dans ses motifs, que l\u2019examen des pi\u00e8ces produites confirmait les explications du repr\u00e9sentant l\u00e9gal, et que le d\u00e9biteur \u00e9tait <em>&#8221; dans l\u2019impossibilit\u00e9 de faire face \u00e0 son passif exigible au moyen de son actif disponible &#8220;<\/em>. Cette constatation repose sur une appr\u00e9ciation concr\u00e8te des \u00e9l\u00e9ments comptables et financiers soumis au juge. La cessation des paiements est ainsi \u00e9tablie lorsque le passif exigible exc\u00e8de l\u2019actif disponible imm\u00e9diatement mobilisable. En l\u2019esp\u00e8ce, aucune contestation n\u2019a \u00e9t\u00e9 \u00e9lev\u00e9e par le d\u00e9biteur, qui avait lui-m\u00eame sollicit\u00e9 la liquidation judiciaire. Cette absence de contestation facilite la t\u00e2che du juge, mais celui-ci conserve un pouvoir d\u2019appr\u00e9ciation souverain. La jurisprudence constante exige que la preuve de l\u2019insuffisance d\u2019actif soit rapport\u00e9e par des \u00e9l\u00e9ments pr\u00e9cis. \u00c0 cet \u00e9gard, la Cour d\u2019appel de Paris a r\u00e9cemment soulign\u00e9 que l\u2019absence de tr\u00e9sorerie et de perspectives d\u2019encaissement suffit \u00e0 caract\u00e9riser la cessation des paiements, notamment lorsqu\u2019une saisie-attribution s\u2019est r\u00e9v\u00e9l\u00e9e infructueuse et qu\u2019un commandement de payer a donn\u00e9 lieu \u00e0 un proc\u00e8s-verbal de carence <strong><a href=\"https:\/\/www.courdecassation.fr\/decision\/67f0ba58ea6533065f551e58\" rel=\"nofollow\" target=\"_blank\">(Cour d\u2019appel de Paris, 3 avril 2025, n\u00b024\/16725)<\/a><\/strong>. Bien que le jugement comment\u00e9 ne d\u00e9taille pas les pi\u00e8ces examin\u00e9es, le constat de l\u2019impossibilit\u00e9 de faire face au passif exigible est clairement pos\u00e9.<\/p>\n<h3 id=\"b-limpossibilite-manifeste-de-redressement-comme-condition-de-la-liquidation-dir\">B. L\u2019impossibilit\u00e9 manifeste de redressement comme condition de la liquidation directe<\/h3>\n<p>Le tribunal ne s\u2019est pas limit\u00e9 \u00e0 constater la cessation des paiements. Il a \u00e9galement jug\u00e9 que <em>&#8221; le redressement de l\u2019entreprise est manifestement impossible &#8220;<\/em>. Cette condition est imp\u00e9rative pour ouvrir une liquidation judiciaire sans passer par une p\u00e9riode d\u2019observation dans le cadre d\u2019un redressement judiciaire (art. L. 640-1 C. com.). En l\u2019esp\u00e8ce, le d\u00e9biteur lui-m\u00eame demandait la liquidation, ce qui indique qu\u2019aucune perspective s\u00e9rieuse de poursuite de l\u2019activit\u00e9 n\u2019\u00e9tait envisag\u00e9e. Le repr\u00e9sentant l\u00e9gal a \u00e9t\u00e9 entendu et n\u2019a pr\u00e9sent\u00e9 aucun projet de plan. L\u2019impossibilit\u00e9 manifeste de redressement s\u2019appr\u00e9cie au regard de la situation \u00e9conomique et financi\u00e8re de l\u2019entreprise, ainsi que de ses perspectives d\u2019avenir. La Cour d\u2019appel de Paris a rappel\u00e9 que <em>&#8221; tout redressement appara\u00eet manifestement impossible &#8220;<\/em> lorsque l\u2019entreprise ne dispose d\u2019aucune visibilit\u00e9 sur sa capacit\u00e9 \u00e0 \u00e9tablir un plan et n\u2019en \u00e9voque m\u00eame pas les grandes lignes <strong><a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac3c6e011b1deed94932ca\" rel=\"nofollow\" target=\"_blank\">(Cour d\u2019appel de Paris, 11 f\u00e9vrier 2025, n\u00b024\/14337)<\/a><\/strong>. Le jugement comment\u00e9 s\u2019inscrit dans cette ligne : l\u2019absence de toute proposition de redressement et la demande directe de liquidation ont conduit le tribunal \u00e0 prononcer la liquidation judiciaire imm\u00e9diate.<\/p>\n<h2 id=\"ii-la-portee-et-les-consequences-de-la-decision\">II. La port\u00e9e et les cons\u00e9quences de la d\u00e9cision<\/h2>\n<p><\/p>\n<h3 id=\"a-la-fixation-de-la-date-de-cessation-des-paiements-et-les-designations\">A. La fixation de la date de cessation des paiements et les d\u00e9signations<\/h3>\n<p>Le tribunal a fix\u00e9 provisoirement la date de cessation des paiements au 2 janvier 2025, soit plus d\u2019un an avant le jugement. Cette fixation est importante car elle d\u00e9termine la p\u00e9riode suspecte et les actions en nullit\u00e9 de la p\u00e9riode. En application de l\u2019article L. 631-8 du Code de commerce, le juge peut remonter jusqu\u2019\u00e0 dix-huit mois. En l\u2019esp\u00e8ce, le choix du 2 janvier 2025 semble r\u00e9sulter des \u00e9l\u00e9ments produits par le d\u00e9biteur. Le tribunal a \u00e9galement d\u00e9sign\u00e9 un juge-commissaire et un liquidateur, ainsi qu\u2019un commissaire de justice pour r\u00e9aliser l\u2019inventaire. Ces mesures sont classiques dans toute ouverture de liquidation judiciaire. La nomination d\u2019un juge-commissaire suppl\u00e9ant montre une volont\u00e9 d\u2019assurer la continuit\u00e9 du suivi de la proc\u00e9dure.<\/p>\n<h3 id=\"b-la-competence-du-tribunal-et-la-coordination-des-procedures-du-groupe\">B. La comp\u00e9tence du tribunal et la coordination des proc\u00e9dures du groupe<\/h3>\n<p>Le jugement comporte un attendu sur la comp\u00e9tence mat\u00e9rielle du tribunal. Le d\u00e9biteur est une soci\u00e9t\u00e9 civile immobili\u00e8re inscrite au RCS, de sorte que le tribunal de commerce est naturellement comp\u00e9tent pour les proc\u00e9dures collectives (art. L. 621-2 C. com.). Le tribunal a \u00e9galement relev\u00e9 que plusieurs soci\u00e9t\u00e9s du m\u00eame groupe font l\u2019objet de proc\u00e9dures devant lui, et a estim\u00e9 qu\u2019il \u00e9tait <em>&#8221; d\u2019une bonne administration de la justice que les proc\u00e9dures soient trait\u00e9es par le m\u00eame tribunal &#8220;<\/em>. Cette motivation, bien que br\u00e8ve, t\u00e9moigne d\u2019une volont\u00e9 de centralisation des proc\u00e9dures pour faciliter la coordination et \u00e9viter les conflits de comp\u00e9tence. Elle s\u2019inscrit dans la tendance jurisprudentielle favorable \u00e0 la concentration des instances lorsque des entreprises li\u00e9es sont en difficult\u00e9. Le jugement fixe \u00e9galement un d\u00e9lai de douze mois pour que le liquidateur \u00e9tablisse la liste des cr\u00e9anciers, et une date d\u2019examen de la cl\u00f4ture au 25 janvier 2028. Ces d\u00e9lais sont conformes aux pratiques habituelles et visent \u00e0 assurer un suivi efficace de la liquidation.<\/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\/67ac3c6e011b1deed94932ca\" rel=\"nofollow\" target=\"_blank\">Cour d&#x27;appel de Paris, le 11 f\u00e9vrier 2025, n\u00b024\/14337<\/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<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Le Tribunal de commerce d&#8217;Annecy, par un jugement du 9 avril 2026 (n\u00b02026F00209), a ouvert une proc\u00e9dure de liquidation judiciaire \u00e0 l\u2019encontre d\u2019une&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9499,"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":"69d8e830cdc6046d47c2c5c9","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/69d8e830cdc6046d47c2c5c9","_kj_judilibre_id":"69d8e830cdc6046d47c2c5c9","_kj_jur":"Tribunal de commerce","_kj_lieu":"Annecy","_kj_chambre":"","_kj_rg":"2026F00209","_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-1227475","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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