{"id":685457,"date":"2026-04-25T20:39:36","date_gmt":"2026-04-25T18:39:36","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-grenoble-le-3-juillet-2025-n24-03630\/"},"modified":"2026-04-25T20:39:36","modified_gmt":"2026-04-25T18:39:36","slug":"cour-dappel-de-grenoble-le-3-juillet-2025-n24-03630","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/cour-dappel-de-grenoble-le-3-juillet-2025-n24-03630\/","title":{"rendered":"Cour d’appel de Grenoble, le 3 juillet 2025, n\u00b024\/03630"},"content":{"rendered":"
\n

Par un arr\u00eat rendu par la Cour d\u2019appel de Grenoble, chambre commerciale, le 3 juillet 2025, la juridiction tranche, en r\u00e9f\u00e9r\u00e9, plusieurs griefs proc\u00e9duraux et d\u00e9finit l\u2019office d\u2019une expertise comptable requise apr\u00e8s une cession de parts. L\u2019affaire na\u00eet d\u2019une cession assortie d\u2019un ajustement de prix fond\u00e9 sur une situation bilantielle interm\u00e9diaire et d\u2019une refacturation \u00ab sans marge \u00bb de frais li\u00e9s \u00e0 des chantiers ex\u00e9cut\u00e9s par un ancien op\u00e9rateur au nom de la soci\u00e9t\u00e9 c\u00e9d\u00e9e.<\/p>\n

Saisi, le pr\u00e9sident du tribunal de commerce de Romans-sur-Is\u00e8re a d\u00e9sign\u00e9 un expert et sursis \u00e0 statuer sur le surplus, notamment sur une provision. Des appelantes ont sollicit\u00e9 une condamnation provisionnelle sur factures, tandis que les intim\u00e9es ont demand\u00e9 l\u2019extension de la mission d\u2019expertise et des injonctions de communiquer des pi\u00e8ces, sous astreinte. La cour devait d\u00e9terminer la recevabilit\u00e9 d\u2019un appel dirig\u00e9 contre un sursis, l\u2019effet de l\u2019absence de notification sur l\u2019appel incident, ainsi que l\u2019\u00e9tendue utile de la mission d\u2019expertise au regard de l\u2019ajustement de prix. Elle d\u00e9clare l\u2019appel principal irrecevable faute d\u2019autorisation, re\u00e7oit l\u2019appel incident devenu principal en l\u2019absence de notification, mais le d\u00e9clare irrecevable sur les injonctions de produire des pi\u00e8ces, et compl\u00e8te la mission d\u2019expertise sur la v\u00e9rification des frais refactur\u00e9s et des capitaux propres.<\/p>\n

I. Le r\u00e9gime des voies de recours en pr\u00e9sence d\u2019un sursis d\u00e9cid\u00e9 en r\u00e9f\u00e9r\u00e9<\/p>\n

A. Le sursis ne dessaisit pas le juge et limite l\u2019ouverture de l\u2019appel<\/p>\n

La cour rappelle d\u2019abord la r\u00e8gle cardinale selon laquelle \u00ab le sursis \u00e0 statuer ne dessaisit pas le juge \u00bb. La cons\u00e9quence proc\u00e9durale en d\u00e9coule directement: l\u2019instance demeure pendante devant le juge des r\u00e9f\u00e9r\u00e9s, qui conserve l\u2019office de conduire la mesure ordonn\u00e9e et, le cas \u00e9ch\u00e9ant, d\u2019en conna\u00eetre la suite \u00e0 l\u2019expiration du sursis. La d\u00e9cision ajoute que \u00ab les jugements partiels, les jugements qui tranchent dans leur dispositif une partie du principal et ordonnent une mesure d’instruction ou une mesure provisoire peuvent \u00eatre imm\u00e9diatement frapp\u00e9s d’appel \u00bb. Cette pr\u00e9cision circonscrit le champ des d\u00e9cisions imm\u00e9diatement susceptibles d\u2019appel sans autorisation sp\u00e9ciale.<\/p>\n

Examinant le dispositif d\u00e9f\u00e9r\u00e9, la cour rel\u00e8ve que \u00ab il n’a statu\u00e9 que sur l’organisation d’une expertise, disposition qui n’a pas \u00e9t\u00e9 frapp\u00e9e d’appel \u00bb. L\u2019ordonnance n\u2019ayant pas tranch\u00e9 le principal ni d\u00e9bout\u00e9 sur la provision, l\u2019appel dirig\u00e9 contre le sursis n\u00e9cessitait l\u2019autorisation du premier pr\u00e9sident (CPC, art. 380). L\u2019absence d\u2019une telle autorisation emporte, de fa\u00e7on pr\u00e9visible, l\u2019irrecevabilit\u00e9 de l\u2019appel principal. La solution, classique, prot\u00e8ge la coh\u00e9rence de l\u2019instance en \u00e9vitant des recours pr\u00e9matur\u00e9s contre des d\u00e9cisions d\u2019administration de la preuve.<\/p>\n

B. L\u2019absence de notification et la requalification de l\u2019appel incident<\/p>\n

Le second temps du raisonnement concerne l\u2019articulation entre l\u2019irrecevabilit\u00e9 de l\u2019appel principal et le sort de l\u2019appel incident. La cour vise l\u2019article 550 du code de proc\u00e9dure civile, en rappelant que \u00ab dans ce dernier cas, il ne sera toutefois pas re\u00e7u si l’appel principal n’est pas lui-m\u00eame recevable ou s’il est caduc \u00bb. Le principe est clair, mais il s\u2019applique sous r\u00e9serve des d\u00e9lais.<\/p>\n

Or, la cour constate ici que \u00ab il est constant que l’ordonnance d\u00e9f\u00e9r\u00e9e n’a fait l’objet d’aucune notification \u00bb. En pareille hypoth\u00e8se, le d\u00e9lai d\u2019appel n\u2019a pas couru pour les intim\u00e9es. Leur appel incident se transforme donc en appel principal recevable, malgr\u00e9 l\u2019irrecevabilit\u00e9 du premier recours. La solution concilie la discipline des voies de recours avec la s\u00e9curit\u00e9 des d\u00e9lais, sans fragiliser le contradictoire. Elle confirme, au demeurant, que l\u2019acc\u00e8s au juge d\u2019appel demeure ouvert lorsque l\u2019acte d\u00e9clencheur du d\u00e9lai fait d\u00e9faut.<\/p>\n

II. L\u2019office de l\u2019expertise comptable dans l\u2019ajustement de prix et la preuve des refacturations<\/p>\n

A. L\u2019extension n\u00e9cessaire de la mission au regard des capitaux propres<\/p>\n

Sur le terrain de la mesure d\u2019instruction, la cour s\u2019attache \u00e0 l\u2019\u00e9conomie contractuelle de la cession. Elle souligne d\u2019abord le consensus des parties sur le principe de l\u2019expertise: \u00ab il est constant que les parties ont chacune manifest\u00e9 leur accord s’agissant de la d\u00e9signation d’un expert \u00bb. Cette adh\u00e9sion fonde l\u2019office renforc\u00e9 de l\u2019expert, charg\u00e9 de garantir une photographie fid\u00e8le des comptes \u00e0 la date convenue.<\/p>\n

Surtout, la motivation pr\u00e9cise que l\u2019ajustement du prix d\u00e9pend des capitaux propres d\u00e9termin\u00e9s \u00e0 l\u2019issue de la situation bilantielle: \u00ab A ce titre, l’acte de cession pr\u00e9cise que si les capitaux propres sont finalement \u00e9gaux ou sup\u00e9rieurs \u00e0 11.736 euros, le prix sera int\u00e9gralement vers\u00e9, alors que s’ils sont inf\u00e9rieurs \u00e0 ce montant, le prix sera diminu\u00e9 \u00e0 proportion de la diff\u00e9rence en capitaux propres. \u00bb La cour en d\u00e9duit qu\u2019il faut v\u00e9rifier l\u2019exactitude des d\u00e9penses refactur\u00e9es \u00ab sans marge \u00bb et fixer leur montant exact, pi\u00e8ces justificatives \u00e0 l\u2019appui. L\u2019extension de la mission s\u2019impose donc, afin d\u2019arrimer le calcul des capitaux propres aux flux r\u00e9els li\u00e9s aux chantiers, et d\u2019\u00e9viter tout biais r\u00e9sultant d\u2019une marge indue.<\/p>\n

Cette orientation a une double port\u00e9e. Elle s\u00e9curise le m\u00e9canisme d\u2019ajustement en pla\u00e7ant la question des frais au c\u0153ur de la d\u00e9termination des capitaux propres. Elle respecte, en outre, la logique de l\u2019article 145 du code de proc\u00e9dure civile, qui autorise une mesure l\u00e9galement admissible lorsqu\u2019il existe un motif l\u00e9gitime de conserver ou d\u2019\u00e9tablir la preuve avant tout proc\u00e8s.<\/p>\n

B. Le refus d\u2019injonctions de communiquer et la temporalit\u00e9 probatoire en r\u00e9f\u00e9r\u00e9<\/p>\n

La cour confirme, en miroir, que la voie de l\u2019injonction de communiquer des pi\u00e8ces n\u2019\u00e9tait pas ouverte en appel, faute d\u2019autorisation contre le sursis. Elle rappelle que, \u00ab en dehors de l’organisation d’une expertise, le premier juge a sursis \u00e0 statuer sur les autres demandes \u00bb. L\u2019appel dirig\u00e9 contre ces injonctions, noy\u00e9es dans le sursis, demeure donc irrecevable. Le message est net: la circulation des pi\u00e8ces s\u2019organisera d\u2019abord dans le cadre contradictoire de l\u2019expertise, sous l\u2019empire de la mission compl\u00e9t\u00e9e.<\/p>\n

Cette solution appelle deux remarques. Elle m\u00e9nage le contradictoire en \u00e9vitant une dispersion d\u2019ordonnances de communication parall\u00e8les \u00e0 la mission confi\u00e9e. Elle peut, n\u00e9anmoins, retarder la d\u00e9cision sur la provision en cas de cr\u00e9ance peu s\u00e9rieusement contestable au sens de l\u2019article 873, alin\u00e9a 2, du code de proc\u00e9dure civile. La cour ne tranche pas ce point de fond, l\u2019obstacle proc\u00e9dural tenant \u00e0 l\u2019autorisation d\u2019appel contre le sursis. La coh\u00e9rence globale du dispositif demeure toutefois assur\u00e9e: la mesure d\u2019instruction concentre l\u2019effort probatoire, et le juge des r\u00e9f\u00e9r\u00e9s conservera, le cas \u00e9ch\u00e9ant, la facult\u00e9 d\u2019en tirer les cons\u00e9quences \u00e0 l\u2019issue des op\u00e9rations.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Par un arr\u00eat rendu par la Cour d\u2019appel de Grenoble, chambre commerciale, le 3 juillet 2025, la juridiction tranche, en r\u00e9f\u00e9r\u00e9, plusieurs griefs proc\u00e9duraux e…<\/p>\n","protected":false},"author":232070755,"featured_media":9617,"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":"6868b51a9508abe85120461c","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6868b51a9508abe85120461c","_kj_judilibre_id":"6868b51a9508abe85120461c","_kj_jur":"Cour d'appel","_kj_lieu":"Grenoble","_kj_chambre":"Chambre commerciale","_kj_rg":"24\/03630","_kj_date":"2025-07-03","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-685457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nCour d'appel de Grenoble, le 3 juillet 2025, n\u00b024\/03630 - 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