{"id":580627,"date":"2026-04-16T22:43:46","date_gmt":"2026-04-16T20:43:46","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-27-mai-2025-n-2025-00353\/"},"modified":"2026-04-16T22:43:50","modified_gmt":"2026-04-16T20:43:50","slug":"cour-superieure-de-justice-27-mai-2025-n-2025-00353","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/cour-superieure-de-justice-27-mai-2025-n-2025-00353\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 27 mai 2025, n\u00b0 2025-00353"},"content":{"rendered":"
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1 Arr\u00eat N\u00b0100\/25IV-COM Arr\u00eat commercial\u2013faillite Audience publique duvingt-sept maideux millevingt-cinq Num\u00e9roCAL-2025-00353du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; AntoineSCHAUS, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)(LUXEMBOURG) SARL,\u00e9tablie et ayantson si\u00e8ge social\u00e0L-ADRESSE1.), repr\u00e9sent\u00e9e parsong\u00e9rant,inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO1.), appelanteaux termes d\u2019un acte de l'huissier dejusticesuppl\u00e9ant Alex Theisen en remplacement de l\u2019huissier de justice Geoffrey Gall\u00e9, les deux demeurant \u00e0 Luxembourg, du 15 avril 2025, comparant par la soci\u00e9t\u00e9 par actions simplifi\u00e9eSOCIETE2.)SAS, \u00e9tablie et ayant son si\u00e8ge social \u00e0 L-ADRESSE2.), immatricul\u00e9e au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO2.), inscrite \u00e0 la liste V du Tableau de l\u2019Ordre des Avocats du Barreau de Luxembourg, repr\u00e9sent\u00e9e aux fins de la pr\u00e9sente proc\u00e9dure par Ma\u00eetreJean-Philippe Hallez, avocat \u00e0 la Cour, et 1)Ma\u00eetreEmilie SCHEIDT,avocat\u00e0 la Cour, demeurant professionnellement \u00e0 L-1660 Luxembourg,36-38, Grand-Rue, prise en sa qualit\u00e9 de curatricedelafaillite de lasoci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)(LUXEMBOURG ) SARL, d\u00e9clar\u00e9e en \u00e9tat de<\/p>\n

2 faillite par jugement du Tribunal d\u2019arrondissement de Luxembourg du 28 f\u00e9vrier 2025, intim\u00e9eaux fins dupr\u00e9dit acteTheisen, comparant par elle-m\u00eame, 2)Monsieurle Receveur-Pr\u00e9pos\u00e9 du bureau de Recette des Contributions de Luxembourg, ayant ses bureaux \u00e0 L — ADRESSE3.), intim\u00e9aux fins dupr\u00e9dit acteTheisen, comparant parMonsieur Ayrton Novais selon procuration du 13 mai 2025. LA COURD\u2019APPEL Par jugement commercial du 28 f\u00e9vrier2025, le Tribunal d\u2019arrondissement de Luxembourg a d\u00e9clar\u00e9 en \u00e9tat de faillite, sur assignation de Monsieur le Receveur-Pr\u00e9pos\u00e9 dubureau de Recette des Contributions de Luxembourg (ci-apr\u00e8s Monsieur le Receveur), qui se pr\u00e9valait d\u2019une cr\u00e9ance fiscale de 3.438,70 euros, la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)(LUXEMBOURG ) SARL (ci-apr\u00e8s la soci\u00e9t\u00e9SOCIETE1.)). Le jugement a d\u00e9sign\u00e9 curatrice de la faillite Ma\u00eetre Emilie SCHEIDT (ci-apr\u00e8s la Curatrice). Par acte d\u2019huissier de justice du 15 avril 2025, la soci\u00e9t\u00e9SOCIETE1.) a r\u00e9guli\u00e8rement relev\u00e9 appel de ce jugement, qui ne lui a pas \u00e9t\u00e9 signifi\u00e9. L\u2019appelante expose que les conditions de la faillite ne sont pas r\u00e9unies. Elle pr\u00e9cise que sonb\u00e9n\u00e9ficiaire \u00e9conomique a d\u2019ores et d\u00e9j\u00e0 consign\u00e9 sur le compte-tiers de son mandataire le montant suffisant pour r\u00e9gler la cr\u00e9ance de l\u2019Administration des Contributions Directes ainsi que les frais et honoraires de la Curatrice. Elle pr\u00e9cise que la cr\u00e9anced\u00e9clar\u00e9e parla fiduciaireSOCIETE3.), pour le montant de 13.207,14 euros,fait l\u2019objet d\u2019une proc\u00e9dure pendante devant le Tribunal de paix et n\u2019est de ce fait ni certaine, ni liquide ni exigible. Au vu de ces \u00e9l\u00e9ments, elle conclut au rabattement de la faillite. La Curatrice indique que trois d\u00e9clarations de cr\u00e9ance ont \u00e9t\u00e9 d\u00e9pos\u00e9es; que la cr\u00e9ance n\u00b02 de l\u2019Administration des Contributions Directes, rempla\u00e7ant la cr\u00e9ance n\u00b01, porte sur le montant total de 4.263,10 euros et que la cr\u00e9ance n\u00b03 fait l\u2019objet d\u2019un litige en justice.<\/p>\n

3 Aux termes de sa requ\u00eate en taxation, elle \u00e9value son \u00e9tat de frais et honoraires \u00e0 2.666,82 euros. Au vu de la consignation de 10.427,47 euros sur le compte-tiers du mandataire de la soci\u00e9t\u00e9SOCIETE1.),et de l\u2019engagement du mandataire de l\u2019appelante,elle ne s\u2019oppose pas au rabattement de la faillite. Monsieur le Receveur ne s\u2019oppose pas non plus au rabattement de la faillite. Appr\u00e9ciation L\u2019appel est recevable pour avoir \u00e9t\u00e9 introduit dans les forme et d\u00e9lai de la loi. Il incombe \u00e0 la soci\u00e9t\u00e9 demanderesse du rabattement de la faillite de prouver qu\u2019elle ne se trouvait pas au moment du prononc\u00e9 du jugement d\u00e9claratif en \u00e9tat de faillite au sens de l\u2019article 437 du Code de commerce, en d\u2019autres termes qu\u2019elle n\u2019\u00e9tait pas en \u00e9tat de cessation des paiements et que son cr\u00e9dit n\u2019\u00e9tait pas \u00e9branl\u00e9. La cessation des paiements est le fait mat\u00e9riel du commer\u00e7ant qui, n\u2019honorant plus ses dettes liquides et exigibles, a arr\u00eat\u00e9 son mouvement de caisse. Il y a \u00e9branlement du cr\u00e9dit lorsque la cessation des paiements porte atteinte au cr\u00e9dit, \u00e0 la solvabilit\u00e9 du d\u00e9biteur et compromet l\u2019ensemble de ses op\u00e9rations ou lorsque la cessation des paiements est la cons\u00e9quence d\u2019un manque de cr\u00e9dit. Il r\u00e9sulte des pi\u00e8ces vers\u00e9es et des d\u00e9veloppements faits \u00e0 l\u2019audience que les montants n\u00e9cessaires pour r\u00e9gler les cr\u00e9ances certaines ainsi que les frais d\u2019administration de la faillite et honoraires de la Curatrice ont \u00e9t\u00e9 vir\u00e9s sur le compte-tiers de l\u2019\u00e9tudeSOCIETE2.)qui s\u2019engage \u00e0 les continuer en cas de rabattement de la faillite. Il faut conclure de ce qui pr\u00e9c\u00e8de 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. Aucune disposition l\u00e9gale ne pr\u00e9voit la publication, par extraits, de la d\u00e9cision de rabattement de faillite dans les journaux. Cettedemande, non motiv\u00e9e, est \u00e0 rejeter.<\/p>\n

4 Les frais et d\u00e9pens des deux instances restent \u00e0 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 laCour 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 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.) (LUXEMBOURG ) SARL est rabattue, rejette la demande de la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.) (LUXEMBOURG ) SARL tendant \u00e0 la publication de la d\u00e9cision, par extraits, dans les journaux, condamne la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e SOCIETE1.) (LUXEMBOURG ) SARL aux fraisd\u2019administration de la faillite, aux frais et honoraires de la Curatrice, Ma\u00eetre Emilie SCHEIDT, ainsi qu\u2019aux frais et d\u00e9pens des deux instances.<\/p>\n<\/div>\n

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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":"

1 Arr\u00eat N\u00b0100\/25IV-COM Arr\u00eat commercial\u2013faillite Audience publique duvingt-sept maideux millevingt-cinq Num\u00e9roCAL-2025-00353du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; AntoineSCHAUS, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)(LUXEMBOURG) SARL,\u00e9tablie et ayantson si\u00e8ge social\u00e0L-ADRESSE1.), repr\u00e9sent\u00e9e parsong\u00e9rant,inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[8463],"kji_subject":[7724],"kji_keyword":[9055,12307],"kji_language":[7733],"class_list":["post-580627","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-8463","kji_subject-civil","kji_keyword-justice","kji_keyword-superieure","kji_language-francais"],"yoast_head":"\nCour sup\u00e9rieure de justice, 27 mai 2025, n\u00b0 2025-00353 - 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\/ru\/jurisprudences\/cour-superieure-de-justice-27-mai-2025-n-2025-00353\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cour sup\u00e9rieure de justice, 27 mai 2025, n\u00b0 2025-00353\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b0100\/25IV-COM Arr\u00eat commercial\u2013faillite Audience publique duvingt-sept maideux millevingt-cinq Num\u00e9roCAL-2025-00353du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; AntoineSCHAUS, conseiller; Eric VILVENS, greffier. 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