{"id":756622,"date":"2026-04-29T16:01:31","date_gmt":"2026-04-29T14:01:31","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\/"},"modified":"2026-04-29T16:01:31","modified_gmt":"2026-04-29T14:01:31","slug":"tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\/","title":{"rendered":"Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\/08986"},"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=\"#fondements-juridiques\">Fondements juridiques<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>Le tribunal judiciaire de Strasbourg, dans un jugement du 15 janvier 2026, a statu\u00e9 sur la responsabilit\u00e9 solidaire d&#8217;un dirigeant pour dettes fiscales. Le comptable public assignait le g\u00e9rant d&#8217;une entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e sur le fondement de l&#8217;article L. 267 du livre des proc\u00e9dures fiscales. Les faits portaient sur des manquements r\u00e9p\u00e9t\u00e9s aux obligations d\u00e9claratives et de paiement de la taxe sur la valeur ajout\u00e9e et du pr\u00e9l\u00e8vement \u00e0 la source. La question de droit \u00e9tait de savoir si ces manquements, ayant pr\u00e9c\u00e9d\u00e9 et suivi l&#8217;ouverture d&#8217;une proc\u00e9dure collective, rendaient le recouvrement impossible. Le tribunal a r\u00e9pondu par l&#8217;affirmative, d\u00e9clarant le dirigeant solidairement responsable.<\/p>\n<p>La recevabilit\u00e9 de l&#8217;action du comptable public a \u00e9t\u00e9 reconnue malgr\u00e9 un vice de forme initial. L&#8217;autorisation pr\u00e9alable du responsable d\u00e9partemental des finances publiques n&#8217;avait pas \u00e9t\u00e9 jointe \u00e0 l&#8217;assignation. Le juge a estim\u00e9 que la production de ce document en cours d&#8217;instance, avant la cl\u00f4ture des d\u00e9bats, suffisait \u00e0 r\u00e9gulariser la proc\u00e9dure. Le d\u00e9fendeur n&#8217;a pas d\u00e9montr\u00e9 l&#8217;existence d&#8217;un grief caus\u00e9 par cette irr\u00e9gularit\u00e9. Cette solution, pragmatique, privil\u00e9gie l&#8217;efficacit\u00e9 du recouvrement public sur un formalisme strict. Elle confirme la jurisprudence constante admettant la r\u00e9gularisation des autorisations administratives en mati\u00e8re fiscale.<\/p>\n<p>L&#8217;inobservation grave et r\u00e9p\u00e9t\u00e9e des obligations fiscales a \u00e9t\u00e9 caract\u00e9ris\u00e9e par le tribunal. Il a retenu le non-paiement de plusieurs cr\u00e9ances de taxe sur la valeur ajout\u00e9e et de pr\u00e9l\u00e8vement \u00e0 la source, ainsi qu&#8217;un d\u00e9faut de d\u00e9claration. Le juge a soulign\u00e9 le caract\u00e8re r\u00e9p\u00e9titif de ces manquements, sur une p\u00e9riode rapproch\u00e9e, excluant toute simple erreur. Il a rappel\u00e9 qu&#8217;un dirigeant ne peut utiliser les fonds dus au Tr\u00e9sor public comme une facilit\u00e9 de caisse. La gravit\u00e9 r\u00e9sulte de cette r\u00e9it\u00e9ration, qualifi\u00e9e de <em>&#8220;n\u00e9gligences d\u00e9lib\u00e9r\u00e9es&#8221;<\/em> (Motifs, 2. a). La bonne foi du dirigeant a \u00e9t\u00e9 express\u00e9ment \u00e9cart\u00e9e comme motif d&#8217;exon\u00e9ration.<\/p>\n<p>Le lien de causalit\u00e9 entre les manquements et l&#8217;impossibilit\u00e9 de recouvrement a \u00e9t\u00e9 \u00e9tabli par le tribunal. Il a constat\u00e9 que les d\u00e9clarations tardives, juste avant le redressement judiciaire, avaient emp\u00each\u00e9 toute mesure de recouvrement forc\u00e9. Le comptable public n&#8217;a pu que d\u00e9clarer sa cr\u00e9ance \u00e0 la proc\u00e9dure collective, laquelle a ensuite \u00e9t\u00e9 convertie en liquidation judiciaire. Le juge a relev\u00e9 que les poursuites diligent\u00e9es \u00e9taient rest\u00e9es sans effet. Cette impossibilit\u00e9 est donc directement imputable au comportement du dirigeant. La port\u00e9e de cette solution est de renforcer la responsabilit\u00e9 personnelle des g\u00e9rants en p\u00e9riode de difficult\u00e9s \u00e9conomiques.<\/p>\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\/LEGIARTI000039278622\" rel=\"nofollow\" target=\"_blank\">Article L. 267 du Livre des proc\u00e9dures fiscales<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Lorsqu&#8217;un dirigeant d&#8217;une soci\u00e9t\u00e9, d&#8217;une personne morale ou de tout autre groupement, est responsable des manoeuvres frauduleuses ou de l&#8217;inobservation grave et r\u00e9p\u00e9t\u00e9e des obligations fiscales qui ont rendu impossible le recouvrement des impositions et des p\u00e9nalit\u00e9s dues par la soci\u00e9t\u00e9, la personne morale ou le groupement, ce dirigeant peut, s&#8217;il n&#8217;est pas d\u00e9j\u00e0 tenu au paiement des dettes sociales en application d&#8217;une autre disposition, \u00eatre d\u00e9clar\u00e9 solidairement responsable du paiement de ces impositions et p\u00e9nalit\u00e9s par le pr\u00e9sident du   tribunal judiciaire. A cette fin, le comptable public comp\u00e9tent assigne le dirigeant devant le pr\u00e9sident du   tribunal judiciaire du lieu du si\u00e8ge social. Cette disposition est applicable \u00e0 toute personne exer\u00e7ant en droit ou en fait, directement ou indirectement, la direction effective de la soci\u00e9t\u00e9, de la personne morale ou du groupement. <\/p>\n<\/p>\n<p>Les voies de recours qui peuvent \u00eatre exerc\u00e9es contre la d\u00e9cision du pr\u00e9sident du   tribunal judiciaire ne font pas obstacle \u00e0 ce que le comptable prenne \u00e0 leur encontre des mesures conservatoires en vue de pr\u00e9server le recouvrement de la cr\u00e9ance du Tr\u00e9sor.<\/p>\n<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire de Strasbourg, dans un jugement du 15 janvier 2026, a statu\u00e9 sur la responsabilit\u00e9 solidaire d&#8217;un dirigeant pour dettes fiscales&#8230;.<\/p>\n","protected":false},"author":232070755,"featured_media":4668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_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":"6974fa72cdc6046d4793af33","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6974fa72cdc6046d4793af33","_kj_judilibre_id":"6974fa72cdc6046d4793af33","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Strasbourg","_kj_chambre":"1\u00e8re Ch. Civile Cab. 1","_kj_rg":"25\/08986","_kj_date":"2026-01-15","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6454,6440],"tags":[],"class_list":["post-756622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisions-juridiques","category-tribunal-judiciaire"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\/08986 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire de Strasbourg, dans un jugement du 15 janvier 2026, a statu\u00e9 sur la responsabilit\u00e9 solidaire d&#039;un dirigeant pour dettes fiscales....\" \/>\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\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\/08986\" \/>\n<meta property=\"og:description\" content=\"Le tribunal judiciaire de Strasbourg, dans un jugement du 15 janvier 2026, a statu\u00e9 sur la responsabilit\u00e9 solidaire d&#039;un dirigeant pour dettes fiscales....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-29T14:01:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/valeria-m-zgvMPH83znI-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2797\" \/>\n\t<meta property=\"og:image:height\" content=\"1854\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\\\/08986\",\"datePublished\":\"2026-04-29T14:01:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/\"},\"wordCount\":695,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/valeria-m-zgvMPH83znI-unsplash.webp\",\"articleSection\":[\"D\u00e9cisions juridiques\",\"Tribunal judiciaire\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/#respond\"]}],\"citation\":\"Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\\\/08986\",\"about\":[{\"@type\":\"Thing\",\"name\":\"D\u00e9cisions juridiques\"},{\"@type\":\"Thing\",\"name\":\"Tribunal judiciaire\"}],\"dateModified\":\"2026-04-29T14:01:31+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/tribunal-judiciaire-de-strasbourg-le-15-janvier-2026-n25-08986\\\/\",\"name\":\"Tribunal judiciaire de Strasbourg, le 15 janvier 2026, n\u00b025\\\/08986 - 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