{"id":580938,"date":"2026-04-16T23:10:33","date_gmt":"2026-04-16T21:10:33","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/"},"modified":"2026-04-16T23:10:35","modified_gmt":"2026-04-16T21:10:35","slug":"cour-superieure-de-justice-28-janvier-2025-n-2024-01100","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1 Arr\u00eat N\u00b018\/25IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit janvierdeux millevingt-cinq Num\u00e9roCAL-2024-01100du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,\u00e9tablie et ayant son si\u00e8ge social \u00e0 L-ADRESSE1.),repr\u00e9sent\u00e9eparsong\u00e9rant, immatricul\u00e9e au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO1.), appelanteaux termes d\u2019un acte de l&#039;huissier dejusticesuppl\u00e9ant Luana Cogoni en remplacement de l\u2019huissier de justice V\u00e9ronique Reyter, les deux demeurant \u00e0 Esch-sur-Alzette, du 20 novembre 2024, comparant parMa\u00eetre Saliha Dekhar, avocat \u00e0 la Cour,demeurant \u00e0 Luxembourg, et 1)Ma\u00eetrePaul RUKAVINA, avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L-1142 Luxembourg, 9, rue Pierre d\u2019Aspelt, pris en sa qualit\u00e9 de curateur de la faillite de la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9<\/p>\n<p>2 limit\u00e9eSOCIETE1.)SARL, d\u00e9clar\u00e9e en \u00e9tat de faillite par jugement du Tribunal d\u2019arrondissement de Luxembourg du 17 juin 2024, intim\u00e9aux fins dupr\u00e9dit acteCogoni, comparant par lui-m\u00eame. 2)Monsieur le 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 acteCogoni, comparant par lui-m\u00eame. LA COURD\u2019APPEL Par jugement du 17 juin 2024, le Tribunal d\u2019arrondissement de Luxembourg a d\u00e9clar\u00e9 en \u00e9tat de faillite sur assignation de Monsieur le Receveur-Pr\u00e9pos\u00e9 du Bureau principal de Recette des Contributions de Luxembourg (ci-apr\u00e8s \u00ab Monsieur le Receveur\u00bb), la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL (ci-apr\u00e8s \u00abSOCIETE1.)\u00bb). Ma\u00eetre Paul RUKAVINA (ci-apr\u00e8s le Curateur) a \u00e9t\u00e9 nomm\u00e9 curateurde la faillite. Par acte d\u2019huissier de justice du 20 novembre 2024,SOCIETE1.)a r\u00e9guli\u00e8rementrelev\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, elle expose qu\u2019elle a directement pay\u00e9 la seule cr\u00e9ance d\u00e9clar\u00e9e \u00e0 son passif et consign\u00e9 une somme suffisante entre les mains du Curateur afin de permettre le paiement des frais et de ses honoraires. Elle 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. Le Curateur d\u00e9clare ne pas s\u2019opposer au rabattement de la faillite au vu du paiement et de la consignation intervenus. Monsieur le Receveur ne s\u2019oppose pas non plus au rabattement de la faillite dans ces conditions. Appr\u00e9ciation Suivant l\u2019article 437 du Code de commerce, tout commer\u00e7ant qui a cess\u00e9 ses paiements et dont le cr\u00e9dit se trouve \u00e9branl\u00e9 est en \u00e9tat de faillite.<\/p>\n<p>3 Au vu du paiement du passif d\u00e9clar\u00e9 et de la consignation d\u2019une somme suffisante pour payer les frais et honoraires du Curateur, il faut conclure que le non-paiement de la cr\u00e9ance ayant donn\u00e9 lieu au prononc\u00e9 de la faillite \u00e9tait d\u00fb \u00e0 un dysfonctionnementmomentan\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. Les frais et d\u00e9pens des deux instances, ainsi que les frais d\u2019administration de la faillite et les honoraires du Curateur 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 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 17 juin 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 du Curateur.<\/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\/20250203-012606\/20250128-ca4-cal-2024-01100-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\u00b018\/25IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit janvierdeux millevingt-cinq Num\u00e9roCAL-2024-01100du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,\u00e9tablie et ayant son si\u00e8ge social \u00e0 L-ADRESSE1.),repr\u00e9sent\u00e9eparsong\u00e9rant, immatricul\u00e9e au Registre de Commerce et\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":[8460,9055,12307],"kji_language":[7733],"class_list":["post-580938","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-janvier","kji_keyword-justice","kji_keyword-superieure","kji_language-francais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100 - 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-28-janvier-2025-n-2024-01100\/\" \/>\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, 28 janvier 2025, n\u00b0 2024-01100\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b018\/25IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit janvierdeux millevingt-cinq Num\u00e9roCAL-2024-01100du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,\u00e9tablie et ayant son si\u00e8ge social \u00e0 L-ADRESSE1.),repr\u00e9sent\u00e9eparsong\u00e9rant, immatricul\u00e9e au Registre de Commerce et\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-16T21:10:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\\\/\",\"name\":\"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-04-16T21:10:33+00:00\",\"dateModified\":\"2026-04-16T21:10:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/","og_locale":"zh_CN","og_type":"article","og_title":"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100","og_description":"1 Arr\u00eat N\u00b018\/25IV-COM Arr\u00eat commercial-faillite Audience publique duvingt-huit janvierdeux millevingt-cinq Num\u00e9roCAL-2024-01100du r\u00f4le Composition: Marianne EICHER,pr\u00e9sidentde chambre; Mich\u00e8le HORNICK,premierconseiller; CaroleBESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9\u00e0 responsabilit\u00e9 limit\u00e9eSOCIETE1.)SARL,\u00e9tablie et ayant son si\u00e8ge social \u00e0 L-ADRESSE1.),repr\u00e9sent\u00e9eparsong\u00e9rant, immatricul\u00e9e au Registre de Commerce et\u2026","og_url":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","article_modified_time":"2026-04-16T21:10:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"3 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/","url":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/","name":"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#website"},"datePublished":"2026-04-16T21:10:33+00:00","dateModified":"2026-04-16T21:10:35+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-28-janvier-2025-n-2024-01100\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/zh-hans\/"},{"@type":"ListItem","position":2,"name":"Jurisprudences","item":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/"},{"@type":"ListItem","position":3,"name":"Cour sup\u00e9rieure de justice, 28 janvier 2025, n\u00b0 2024-01100"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/zh-hans\/#website","url":"https:\/\/kohenavocats.com\/zh-hans\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/zh-hans\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/zh-hans\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_decision\/580938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=580938"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_country?post=580938"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_court?post=580938"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_chamber?post=580938"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_year?post=580938"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_subject?post=580938"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_keyword?post=580938"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_language?post=580938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}