{"id":649029,"date":"2026-04-22T15:07:20","date_gmt":"2026-04-22T13:07:20","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-caen-le-21-janvier-2025-n23-01351\/"},"modified":"2026-04-22T15:07:20","modified_gmt":"2026-04-22T13:07:20","slug":"cour-dappel-de-caen-le-21-janvier-2025-n23-01351","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/cour-dappel-de-caen-le-21-janvier-2025-n23-01351\/","title":{"rendered":"Cour d’appel de Caen, le 21 janvier 2025, n\u00b023\/01351"},"content":{"rendered":"
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La Cour d’appel de Caen, statuant le 21 janvier 2025, a \u00e9t\u00e9 saisie d’un litige complexe de liquidation du r\u00e9gime matrimonial. L’affaire concernait la composition de l’actif commun, l’\u00e9valuation de parts sociales et le sort d’un contrat d’\u00e9pargne retraite. La juridiction a confirm\u00e9 en partie le jugement de premi\u00e8re instance tout en r\u00e9formant certaines de ses dispositions sur des points de droit essentiels.<\/p>\n

La qualification des biens en p\u00e9riode de partage<\/p>\n

La cour a d\u00fb trancher la nature communautaire ou propre de biens litigieux. Elle a rappel\u00e9 le principe fondamental selon lequel “la communaut\u00e9 se compose activement des acqu\u00eats faits par les \u00e9poux ensemble ou s\u00e9par\u00e9ment durant le mariage” (article 1401 du code civil). Ce principe a guid\u00e9 son analyse concernant les revenus professionnels per\u00e7us apr\u00e8s la dissolution.<\/p>\n

Elle a jug\u00e9 que les revenus g\u00e9n\u00e9r\u00e9s par une activit\u00e9 exerc\u00e9e durant le mariage demeurent communs, ind\u00e9pendamment de leur date de perception effective. Le fait g\u00e9n\u00e9rateur est l’activit\u00e9 professionnelle de l’ann\u00e9e 2012, et non la d\u00e9cision ult\u00e9rieure d’assembl\u00e9e g\u00e9n\u00e9rale en 2013. Cette solution assure une application stricte du r\u00e9gime l\u00e9gal et prot\u00e8ge l’\u00e9quilibre des droits entre \u00e9poux. Elle \u00e9vite qu’un conjute ne soustraie \u00e0 la masse commune des revenus pourtant issus d’un effort commun.<\/p>\n

La port\u00e9e de cette d\u00e9cision est significative pour les professions lib\u00e9rales. Elle s\u00e9curise le caract\u00e8re commun des revenus diff\u00e9r\u00e9s, souvent importants dans ces carri\u00e8res. La cour a ainsi pr\u00e9cis\u00e9 que “les gains et salaires sont communs d\u00e8s leur fait g\u00e9n\u00e9rateur, c’est-\u00e0-dire d\u00e8s l’activit\u00e9 qui les g\u00e9n\u00e8re”. Cette analyse garantit une r\u00e9partition \u00e9quitable des fruits du travail conjugal, m\u00eame lorsque leur mat\u00e9rialisation est post\u00e9rieure \u00e0 la dissolution.<\/p>\n

Le r\u00e9gime sp\u00e9cifique des contrats d’\u00e9pargne retraite<\/p>\n

Sur le contrat “M\u00e9dicale Horizon Madelin 2B”, la cour a op\u00e9r\u00e9 un revirement de qualification par rapport aux premi\u00e8res instances. Elle a distingu\u00e9 l’assurance-vie, qui peut \u00eatre un bien commun, du contrat de retraite par capitalisation, propre par nature. Elle s’est fond\u00e9e sur une jurisprudence constante de la Cour de cassation.<\/p>\n

La d\u00e9cision cite express\u00e9ment cette jurisprudence pour \u00e9tablir que “les contrats de retraite compl\u00e9mentaire souscrits par un \u00e9poux, dont le b\u00e9n\u00e9ficiaire ne peut pr\u00e9tendre qu’\u00e0 la cessation de son activit\u00e9 professionnelle, constituent des biens propres par nature”. Cette exclusion de l’actif communautaire prot\u00e8ge la destination sp\u00e9cifique de ces produits d’\u00e9pargne, li\u00e9s \u00e0 la couverture du risque vieillesse.<\/p>\n

La valeur de cette solution r\u00e9side dans son respect de la nature juridique des biens. La cour a refus\u00e9 de suivre une expertise qui qualifiait erron\u00e9ment le contrat d’assurance-vie. Elle rappelle que la qualification exacte du bien prime sur les appr\u00e9ciations techniques ou comptables. Cette rigueur juridique pr\u00e9vient les contentieux futurs sur des biens similaires.<\/p>\n

La gestion de l’indivision post-communautaire<\/p>\n

La cour a rejet\u00e9 la demande de r\u00e9mun\u00e9ration pour la g\u00e9rance des parts sociales indivises. Elle a appliqu\u00e9 l’article 815-12 du code civil qui conditionne cette r\u00e9mun\u00e9ration \u00e0 la preuve d’actes de gestion sp\u00e9cifiques. L’appelant n’a pas d\u00e9montr\u00e9 avoir accompli de tels actes au profit de l’indivision.<\/p>\n

Elle a estim\u00e9 que l’exercice normal de la profession au sein de la SCP, r\u00e9mun\u00e9r\u00e9 par des b\u00e9n\u00e9fices, ne constituait pas une gestion du bien indivis. “Ces b\u00e9n\u00e9fices, fruits des parts sociales communes, accroissent naturellement l’indivision selon l’article 815-10 du code civil”. Cette solution \u00e9vite un double paiement pour une m\u00eame activit\u00e9 professionnelle.<\/p>\n

La port\u00e9e de cette analyse est de circonscrire strictement le droit \u00e0 r\u00e9mun\u00e9ration de l’indivisaire g\u00e9rant. Elle prot\u00e8ge les coindivisaires contre des pr\u00e9tentions excessives fond\u00e9es sur l’activit\u00e9 professionnelle normale. La cour rappelle ainsi que la simple d\u00e9tention et exploitation professionnelle d’un bien indivis ne suffit pas \u00e0 ouvrir ce droit.<\/p>\n

La d\u00e9limitation des pouvoirs du juge et du notaire<\/p>\n

Enfin, la cour a pr\u00e9cis\u00e9 les limites de son office dans une proc\u00e9dure de partage complexe. Elle a renvoy\u00e9 au notaire commis le soin d’\u00e9tablir l’\u00e9tat liquidatif d\u00e9finitif et de calculer les r\u00e9compenses. Cette r\u00e9partition des r\u00f4les respecte la philosophie de l’article 1364 du code de proc\u00e9dure civile.<\/p>\n

Elle a jug\u00e9 que son r\u00f4le \u00e9tait de trancher les points de d\u00e9saccord juridique, non d’effectuer les op\u00e9rations comptables du partage. Cette position s’aligne sur la jurisprudence de la Cour de cassation qui cantonne le juge au r\u00e8glement des difficult\u00e9s. Elle garantit une ex\u00e9cution technique et neutre des op\u00e9rations de partage par un officier public.<\/p>\n

La valeur de cette approche est proc\u00e9durale. Elle assure une gestion efficace des contentieux complexes de liquidation en s\u00e9parant le juridique du technique. Cette d\u00e9cision sert de guide pour les praticiens sur l’\u00e9tendue des demandes recevables devant le juge en phase de partage.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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