{"id":683630,"date":"2026-04-25T18:54:22","date_gmt":"2026-04-25T16:54:22","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-aix-en-provence-le-4-septembre-2025-n21-11436\/"},"modified":"2026-04-25T18:54:22","modified_gmt":"2026-04-25T16:54:22","slug":"cour-dappel-de-aix-en-provence-le-4-septembre-2025-n21-11436","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/cour-dappel-de-aix-en-provence-le-4-septembre-2025-n21-11436\/","title":{"rendered":"Cour d’appel de Aix-en-Provence, le 4 septembre 2025, n\u00b021\/11436"},"content":{"rendered":"
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Par un arr\u00eat de la Cour d’appel d’Aix-en-Provence du 4 septembre 2025, la juridiction statue sur la responsabilit\u00e9 d\u2019un expert-comptable et la discipline des pr\u00e9tentions en appel. Une soci\u00e9t\u00e9 de n\u00e9goce de bijoux a mandat\u00e9 en 2014 un expert-comptable pour une mission de pr\u00e9sentation des comptes, r\u00e9sili\u00e9e au premier semestre 2015 apr\u00e8s m\u00e9sentente. Des rectifications fiscales ont ensuite vis\u00e9 la TVA 2014 pour absence de CA12, puis la TVA, l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et la TVS pour 2015\u20112016.<\/p>\n

Apr\u00e8s assignation de l\u2019expert, de l\u2019assureur et du courtier, le tribunal judiciaire d\u2019Aix\u2011en\u2011Provence a retenu un manquement au devoir de conseil relatif \u00e0 la TVA 2014, sans allouer de dommages. Les demandeurs ont interjet\u00e9 appel, r\u00e9clamant diverses indemnisations, quand l\u2019assureur et le courtier ont oppos\u00e9 l\u2019irrecevabilit\u00e9 d\u2019une pr\u00e9tention nouvelle fond\u00e9e sur l\u2019article 910\u20114. Se posaient la port\u00e9e du devoir d\u2019information et d\u2019alerte de l\u2019expert-comptable en mati\u00e8re de TVA, la recevabilit\u00e9 d\u2019une demande nouvelle en appel et l\u2019exigence du lien causal. La cour confirme les premiers juges, caract\u00e9rise des manquements, d\u00e9clare irrecevable la pr\u00e9tention tardive relative aux int\u00e9r\u00eats 2014, et rejette l\u2019indemnisation faute de preuve d\u2019un pr\u00e9judice causal.<\/p>\n

I. D\u00e9limitation et contenu du devoir de conseil de l\u2019expert-comptable<\/p>\n

A. Mission contractuelle et accessoire d\u00e9ontologique<\/p>\n

Le raisonnement s\u2019ouvre par un rappel de m\u00e9thode: “La responsabilit\u00e9 de l’expert-comptable s’appr\u00e9cie \u00e0 l’aune de la mission qui lui a \u00e9t\u00e9 confi\u00e9e.” \u00c0 d\u00e9faut de lettre de mission, l\u2019\u00e9tendue se prouve par tout moyen, au regard des pi\u00e8ces utiles et des prestations effectivement accomplies. La cour rappelle ensuite le principe d\u00e9ontologique: “quelles que soient les missions confi\u00e9es \u00e0 l’expert-comptable, elles s’accompagnent toujours d’une mission de conseil qui en est l’accessoire”. La solution s\u2019aligne sur l\u2019article 142 du d\u00e9cret du 30 mars 2012. Elle en pr\u00e9cise la substance, \u00e9non\u00e7ant que “Ce devoir de conseil est essentiellement constitu\u00e9 par l’obligation d’informer et d’\u00e9clairer le client, qui englobe un devoir de renseignement et un devoir de vigilance et de mise en garde”.<\/p>\n

B. Manquements caract\u00e9ris\u00e9s et m\u00e9thode probatoire<\/p>\n

Sur le fond, la juridiction retient une double carence: insuffisante information sur la d\u00e9claration annuelle CA12 2014 et inertie fautive dans la transmission des \u00e9critures au successeur. \u00c0 partir des pi\u00e8ces, elle d\u00e9duit que la mission de pr\u00e9sentation impliquait un contr\u00f4le minimal de l\u2019organisation comptable “sur la pr\u00e9sentation des comptes annuels qui implique a minima un contr\u00f4le sur l’organisation de la comptabilit\u00e9, sa bonne tenue et sa r\u00e9gularit\u00e9 formelle”. En revanche, les autres griefs, tels que la perte all\u00e9gu\u00e9e de justificatifs ou la falsification d\u2019\u00e9critures, sont \u00e9cart\u00e9s faute d\u2019\u00e9l\u00e9ments probants pr\u00e9cis. Reste alors \u00e0 mesurer les cons\u00e9quences indemnitaires, ce que la cour encadre par une rigueur proc\u00e9durale et causale affirm\u00e9e.<\/p>\n

II. Discipline des pr\u00e9tentions en appel et exigence du lien de causalit\u00e9<\/p>\n

A. Irrecevabilit\u00e9 de la pr\u00e9tention nouvelle au regard de l\u2019article 910\u20114<\/p>\n

La juridiction rappelle la r\u00e8gle de concentration: “Aux termes de l’article 910-4 du code de proc\u00e9dure civile dans sa version applicable \u00e0 la pr\u00e9sente instance, \u00e0 peine d’irrecevabilit\u00e9, relev\u00e9e d’office, les parties doivent pr\u00e9senter, d\u00e8s les conclusions mentionn\u00e9es aux articles 905-2 et 908 \u00e0 910, l’ensemble de leurs pr\u00e9tentions sur le fond (…)”. Elle explicite le cadre: “Le principe de concentration temporelle des pr\u00e9tentions en cause d’appel \u00e9dict\u00e9 par ce texte est distinct du dispositif institu\u00e9 par l’article 564 du code de proc\u00e9dure civile”. Et elle en souligne la s\u00e9v\u00e9rit\u00e9: “Le r\u00e9gime de l’article 910-4 est plus strict et les assouplissements pr\u00e9vus par les articles 565 et 566 ne sont pas applicables.” Appliquant ces principes, la cour d\u00e9clare irrecevable la demande additionnelle relative aux int\u00e9r\u00eats 2014, connue depuis 2019 et pr\u00e9sent\u00e9e apr\u00e8s l\u2019expiration du d\u00e9lai de l\u2019article 908.<\/p>\n

B. Causalit\u00e9 et rejet des chefs de pr\u00e9judice<\/p>\n

S\u2019agissant des frais d\u2019administration provisoire et des honoraires imput\u00e9s aux reprises comptables, la d\u00e9cision constate l\u2019origine soci\u00e9taire et bancaire des difficult\u00e9s, “insuffisant \u00e0 \u00e9tablir un lien de causalit\u00e9”. Quant \u00e0 la chute all\u00e9gu\u00e9e du chiffre d\u2019affaires, la motivation rel\u00e8ve l\u2019absence de p\u00e9riode identifi\u00e9e et conclut que “les appelants ne d\u00e9montrent aucunement l’existence d’un lien de causalit\u00e9”. Les autres griefs, notamment au titre de comptes courants et d\u2019un pr\u00e9judice moral, sont pareillement \u00e9cart\u00e9s faute de preuve utile, ne laissant subsister aucune condamnation ni d\u00e9bat sur la garantie.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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L\u2019affaire concerne un sinistre incendie, la contestation d\u2019une clause figurant aux conditions g\u00e9n\u00e9rales, et l\u2019authenticit\u00e9 de justificatifs produits au soutien d\u2019une\u2026","rel":"","context":"In "Cour d'appel"","block_context":{"text":"Cour d'appel","link":"https:\/\/kohenavocats.com\/category\/cour-dappel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/leo-serrat-jxLd50GtR0c-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/683630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/comments?post=683630"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/683630\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media\/9459"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media?parent=683630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/categories?post=683630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/tags?post=683630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}