{"id":682557,"date":"2026-04-25T17:40:40","date_gmt":"2026-04-25T15:40:40","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-versailles-le-30-janvier-2025-n21-14426\/"},"modified":"2026-04-25T17:40:40","modified_gmt":"2026-04-25T15:40:40","slug":"cour-dappel-de-versailles-le-30-janvier-2025-n21-14426","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/cour-dappel-de-versailles-le-30-janvier-2025-n21-14426\/","title":{"rendered":"Cour d&#8217;appel de Versailles, le 30 janvier 2025, n\u00b021\/14426"},"content":{"rendered":"<div class=\"article-content\">\n<p>La Cour d&#8217;appel de Versailles, statuant le 30 janvier 2025, a eu \u00e0 conna\u00eetre d&#8217;un litige opposant une soci\u00e9t\u00e9 d&#8217;expertise-comptable \u00e0 une soci\u00e9t\u00e9 commerciale. La premi\u00e8re r\u00e9clamait le paiement d&#8217;honoraires impay\u00e9s pour des prestations r\u00e9alis\u00e9es, malgr\u00e9 l&#8217;absence de lettre de mission formalis\u00e9e. La soci\u00e9t\u00e9 commerciale contestait l&#8217;existence m\u00eame de toute cr\u00e9ance. La cour, infirmant le jugement de premi\u00e8re instance, a accueilli la demande en paiement. Elle a ainsi consacr\u00e9 le principe selon lequel l&#8217;absence d&#8217;\u00e9crit n&#8217;emp\u00eache pas la preuve d&#8217;une relation contractuelle entre commer\u00e7ants.<\/p>\n<p>La preuve de la relation contractuelle malgr\u00e9 l&#8217;absence d&#8217;\u00e9crit<\/p>\n<p>La primaut\u00e9 de la preuve libre entre commer\u00e7ants. La cour rappelle d&#8217;embl\u00e9e le principe de libert\u00e9 de la preuve pour les actes de commerce. Elle cite l&#8217;article L. 110-3 du code de commerce disposant que &#171;A l&#8217;\u00e9gard des commer\u00e7ants, les actes de commerce peuvent se prouver par tous moyens \u00e0 moins qu&#8217;il n&#8217;en soit autrement dispos\u00e9 par la loi.&#187; (Motifs). Ce principe s&#8217;impose malgr\u00e9 l&#8217;existence d&#8217;une obligation d\u00e9ontologique de r\u00e9diger une lettre de mission. La formalit\u00e9 \u00e9crite, bien qu&#8217;obligatoire pour l&#8217;expert-comptable, ne constitue pas une condition de validit\u00e9 du contrat \u00e0 l&#8217;\u00e9gard des parties. La cour op\u00e8re ainsi une distinction nette entre le r\u00e9gime disciplinaire de la profession et le droit commun des obligations commerciales.<\/p>\n<p>L&#8217;\u00e9tablissement d&#8217;un accord tacite par les comportements des parties. Pour \u00e9tablir l&#8217;existence du contrat, la cour s&#8217;appuie sur un ensemble coh\u00e9rent d&#8217;\u00e9l\u00e9ments mat\u00e9riels. Elle rel\u00e8ve notamment la reprise effective de la gestion comptable suite au d\u00e9c\u00e8s du pr\u00e9c\u00e9dent expert. Elle constate aussi les nombreux \u00e9changes courriels portant sur des prestations concr\u00e8tes comme l&#8217;envoi de balances comptables ou la gestion de la paie. La preuve est renforc\u00e9e par la reconnaissance implicite de la soci\u00e9t\u00e9 commerciale, qui dans un courrier &#171;mentionnant notamment : &#8216;Je suis tr\u00e8s supris du montant des honoraires demand\u00e9s (&#8230;) la t\u00e2che ayant \u00e9t\u00e9 r\u00e9alis\u00e9e, j&#8217;effectuerai un virement du montant demand\u00e9'&#187; (Motifs). Cet ensemble d\u00e9montre un commencement de preuve par \u00e9crit corrobor\u00e9 par des pr\u00e9somptions graves et concordantes.<\/p>\n<p>La justification du montant de la cr\u00e9ance et la condamnation<\/p>\n<p>La charge de la preuve du bien-fond\u00e9 de la cr\u00e9ance. Ayant admis l&#8217;existence du contrat, la cour examine le montant r\u00e9clam\u00e9. Elle note que la soci\u00e9t\u00e9 commerciale &#171;ne conteste pas les tarifs qui ont \u00e9t\u00e9 appliqu\u00e9s&#187; et &#171;ne soutient pas qu&#8217;ils diff\u00e9reraient de ceux habituellement pratiqu\u00e9s&#187; (Motifs). Cette absence de contestation sur le principe tarifaire facilite la t\u00e2che du cr\u00e9ancier. La soci\u00e9t\u00e9 d&#8217;expertise-comptable produit alors un r\u00e9capitulatif d\u00e9taill\u00e9 des heures travaill\u00e9es et un rapport d&#8217;activit\u00e9. Ces \u00e9l\u00e9ments, non s\u00e9rieusement contest\u00e9s, permettent \u00e0 la cour de consid\u00e9rer que le cr\u00e9ancier a satisfait \u00e0 sa charge de la preuve. La solution est conforme \u00e0 la jurisprudence ant\u00e9rieure qui admet la preuve d&#8217;un accord tacite par la r\u00e9p\u00e9tition des paiements.<\/p>\n<p>La sanction de la r\u00e9siliation abusive et l&#8217;allocation de frais. La cour valide implicitement la pr\u00e9tention de l&#8217;expert-comptable concernant le d\u00e9lai de pr\u00e9avis raisonnable. Elle constate que la r\u00e9siliation intervenue par lettre du 12 avril 2018 \u00e9tait sans pr\u00e9avis. En condamnant la soci\u00e9t\u00e9 commerciale au paiement int\u00e9gral des honoraires jusqu&#8217;en avril 2018, elle sanctionne ce comportement. La solution sur le fond entra\u00eene une r\u00e9forme compl\u00e8te des d\u00e9cisions sur les frais. La soci\u00e9t\u00e9 commerciale est condamn\u00e9e aux d\u00e9pens et \u00e0 une indemnit\u00e9 au titre de l&#8217;article 700 du code de proc\u00e9dure civile. Cette condamnation souligne le caract\u00e8re dilatoire de sa r\u00e9sistance en justice.<\/p>\n<p>Cet arr\u00eat rappelle avec force l&#8217;autonomie du droit commercial en mati\u00e8re de preuve. Il affirme que l&#8217;obligation d\u00e9ontologique de formaliser une mission par \u00e9crit ne lie que le professionnel. Elle ne saurait pr\u00e9valoir contre le principe de libert\u00e9 probatoire entre commer\u00e7ants. La cour donne ainsi une port\u00e9e pratique essentielle \u00e0 l&#8217;article L. 110-3 du code de commerce. Elle permet de s\u00e9curiser les relations commerciales de fait, fr\u00e9quentes dans la pratique. La solution pr\u00e9vient les comportements opportunistes qui consisteraient \u00e0 se pr\u00e9valoir d&#8217;un vice de forme pour \u00e9chapper \u00e0 ses obligations. Elle rejoint une jurisprudence constante sur la force probante des comportements concert\u00e9s. &#171;A la lecture des pi\u00e8ces produites (&#8230;), le tribunal note que la soci\u00e9t\u00e9 a r\u00e9gl\u00e9 douze factures de commission (&#8230;) ce qui tend \u00e0 d\u00e9montrer l&#8217;existence d&#8217;un accord tacite&#187; (Cour d&#8217;appel de Versailles, le 30 janvier 2025, n\u00b023\/00726). L&#8217;arr\u00eat consacre enfin une approche pragmatique de la preuve. Il valide l&#8217;utilisation d&#8217;un faisceau d&#8217;indices, incluant la correspondance \u00e9lectronique et les reconnaissances partielles. Cette m\u00e9thode est adapt\u00e9e \u00e0 la r\u00e9alit\u00e9 des \u00e9changes commerciaux modernes, souvent informels. Elle \u00e9vite qu&#8217;un formalisme excessif ne paralyse l&#8217;ex\u00e9cution des contrats conclus de bonne foi.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour d&#8217;appel de Versailles, statuant le 30 janvier 2025, a eu \u00e0 conna\u00eetre d&#8217;un litige opposant une soci\u00e9t\u00e9 d&#8217;expertise-comptable \u00e0 une soci\u00e9t\u00e9 commerciale&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9549,"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":"68ce3b05208310c243b73b47","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68ce3b05208310c243b73b47","_kj_judilibre_id":"68ce3b05208310c243b73b47","_kj_jur":"Cour d'appel","_kj_lieu":"Cour d'appel d'Aix-en-Provence","_kj_chambre":"Chambre 3-4","_kj_rg":"21\/14426","_kj_date":"2025-09-18","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-682557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - 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La demanderesse r\u00e9clame le\u2026","rel":"","context":"\u0412 &quot;D\u00e9cisions juridiques&quot;","block_context":{"text":"D\u00e9cisions juridiques","link":"https:\/\/kohenavocats.com\/category\/decisions-juridiques\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kristijan-arsov-C8ilked7AJ8-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":478460,"url":"https:\/\/kohenavocats.com\/ru\/cour-dappel-de-rouen-le-4-decembre-2025-n24-02883\/","url_meta":{"origin":682557,"position":5},"title":"Cour d&#8217;appel de Rouen, le 4 d\u00e9cembre 2025, n\u00b024\/02883","author":"Kohen","date":"07.04.2026","format":false,"excerpt":"La Cour d'appel de Rouen, chambre civile et commerciale, le 4 d\u00e9cembre 2025, statue sur un appel form\u00e9 contre un jugement du tribunal de commerce. 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