{"id":579976,"date":"2026-04-16T20:58:18","date_gmt":"2026-04-16T18:58:18","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-24-mars-2026-n-2026-00146\/"},"modified":"2026-04-16T20:58:21","modified_gmt":"2026-04-16T18:58:21","slug":"cour-superieure-de-justice-24-mars-2026-n-2026-00146","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-24-mars-2026-n-2026-00146\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 24 mars 2026, n\u00b0 2026-00146"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1 Arr\u00eat N\u00b050\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-quatre marsdeux millevingt-six Num\u00e9roCAL-2026-00146du r\u00f4le Composition: Martine WILMES,pr\u00e9sident de chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,ayant \u00e9t\u00e9 \u00e9tablie et ayanteuson si\u00e8ge social \u00e0 L-ADRESSE1.), inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO1.), repr\u00e9sent\u00e9e par song\u00e9rant, appelanteaux termes d\u2019un acte de l&#039;huissier dejusticeChristine Kovelter deLuxembourg du11 f\u00e9vrier2026, comparantpar Ma\u00eetreOlivier Unsen, avocat \u00e0 la Cour,demeurant \u00e0 Luxembourg, et 1)Monsieurle receveur-pr\u00e9pos\u00e9 du bureau de recette des contributions de Luxembourg, ayant ses bureaux \u00e0 L-2718 Luxembourg, 18, rue du Fort Wedell, intim\u00e9aux fins dupr\u00e9dit acteKovelter,<\/p>\n<p>2 comparant par lui-m\u00eame, 2) Ma\u00eetreGiulia JAEGER,avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L-1917 Luxembourg,9, rueLarge,priseensa qualit\u00e9 de curatricede la faillite de la soci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9e SOCIETE1.)SARL, intim\u00e9eaux fins dupr\u00e9dit acteKovelter, comparant parMa\u00eetreClara Dannel, en remplacement de Ma\u00eetre Giulia Jaeger, les deux avocats \u00e0 la Cour et demeurant \u00e0 Luxembourg. LACOURD\u2019APPEL Par jugement du 12 juillet 2024, rendu par d\u00e9faut, le tribunal d\u2019arrondissement de Luxembourg a d\u00e9clar\u00e9 en \u00e9tat de faillite sur assignation du receveur-pr\u00e9pos\u00e9 du bureau principal de recette des contributions de Luxembourg (ci-apr\u00e8s le Receveur), la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9SOCIETE1.)SARL (ci-apr\u00e8s la soci\u00e9t\u00e9SOCIETE1.)). Ledit jugement a d\u00e9sign\u00e9 curatrice Ma\u00eetre Giulia JAEGER (ci-apr\u00e8s la Curatrice). Par acte d\u2019huissier de justice du 11 f\u00e9vrier 2026, la soci\u00e9t\u00e9 SOCIETE1.)a r\u00e9guli\u00e8rement relev\u00e9 appel de ce jugement, qui ne lui a pas \u00e9t\u00e9 signifi\u00e9. Elle sollicite le rabattement de la faillite. A l\u2019audience des plaidoiries,l\u2019appelantefait valoir qu\u2019elle a transmis sur le compte-tiers dela Curatricele montant suffisant pour d\u00e9sint\u00e9resser tous lescr\u00e9anciers et r\u00e9gler les frais et honoraires de la Curatrice. La soci\u00e9t\u00e9SOCIETE1.)conclut que les conditions de la faillite ne sont pas donn\u00e9es dans son chef et qu\u2019il y a lieu \u00e0 rabattement de la faillite. La Curatrice d\u00e9clare ne pas s\u2019opposer au rabattement de la faillite au vu de la consignation intervenue. Au vu des montants consign\u00e9s sur le compte-tiers de la Curatrice, destin\u00e9s \u00e0 r\u00e9gler sa cr\u00e9ance, le Receveur d\u00e9clare ne pas s\u2019opposer au rabattement de la faillite. En application de l\u2019article 437 alin\u00e9a 1er du code de commerce, la faillite ne peut \u00eatre prononc\u00e9e qu\u2019\u00e0 la double condition que le d\u00e9biteur commer\u00e7ant soit en \u00e9tat de cessation des paiements et que son cr\u00e9dit soit \u00e9branl\u00e9. Suivantsond\u00e9compte,la Curatricedispose d\u2019unactif de 38.865,21 euros sur son compte-tiers, suffisant pour r\u00e9gler le passif totalde 38.862,93 euros, en ce compris les frais et honoraires.<\/p>\n<p>3 Il y alieu de conclure que le non-paiement de la cr\u00e9ance ayant donn\u00e9 lieu au prononc\u00e9 de la faillite \u00e9tait d\u00fb \u00e0 undysfonctionnement 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. La demande en rabattement de lafailliteest partant fond\u00e9e. Les frais et d\u00e9pens des deux instances, ainsi que les frais d\u2019administration de la faillite et les honoraires de la Curatrice restent \u00e0 la 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 la Cour 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.) SARL, prononc\u00e9e le 12 juillet 2024, est rabattue, condamne la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL aux frais et d\u00e9pens des deux instances ainsi qu\u2019aux frais d\u2019administration de la faillite et aux honoraires de la Curatrice.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/data.public.lu\/fr\/datasets\/cour-superieure-de-justice-chambre-4\/\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a> &middot; <a class=\"kji-pdf-link\" href=\"https:\/\/download.data.public.lu\/resources\/cour-superieure-de-justice-chambre-4\/20260329-230140\/20260324-ca4-cal-2026-00146-pseudonymise-accessible.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF officiel<\/a><\/p>\n<p class=\"kji-license-note\"><em>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":"<p>1 Arr\u00eat N\u00b050\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-quatre marsdeux millevingt-six Num\u00e9roCAL-2026-00146du r\u00f4le Composition: Martine WILMES,pr\u00e9sident de chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,ayant \u00e9t\u00e9 \u00e9tablie et ayanteuson si\u00e8ge social \u00e0 L-ADRESSE1.), inscrite au Registre de Commerce\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[7610],"kji_subject":[7724],"kji_keyword":[9055,12307],"kji_language":[7733],"class_list":["post-579976","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-7610","kji_subject-civil","kji_keyword-justice","kji_keyword-superieure","kji_language-francais"],"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>Cour sup\u00e9rieure de justice, 24 mars 2026, n\u00b0 2026-00146 - 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\/zh-hans\/jurisprudences\/cour-superieure-de-justice-24-mars-2026-n-2026-00146\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cour sup\u00e9rieure de justice, 24 mars 2026, n\u00b0 2026-00146\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b050\/26IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-quatre marsdeux millevingt-six Num\u00e9roCAL-2026-00146du r\u00f4le Composition: Martine WILMES,pr\u00e9sident de chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. 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