{"id":589947,"date":"2026-04-17T23:20:20","date_gmt":"2026-04-17T21:20:20","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-18-juin-2024-n-2024-00284\/"},"modified":"2026-04-17T23:20:23","modified_gmt":"2026-04-17T21:20:23","slug":"cour-superieure-de-justice-18-juin-2024-n-2024-00284","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-18-juin-2024-n-2024-00284\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 18 juin 2024, n\u00b0 2024-00284"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1 Arr\u00eat N\u00b0111\/24IV-COM Arr\u00eat commercial-faillite Audience publique dudix-huit juindeux millevingt-quatre Num\u00e9roCAL-2024-00284du r\u00f4le Composition: Mich\u00e8le HORNICK,premierconseillerpr\u00e9sident; Carole BESCH, conseiller; Claudine ELCHEROTH, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9anonymeSOCIETE1.)SA,\u00e9tablie et ayantson si\u00e8ge social \u00e0L-ADRESSE1.),repr\u00e9sent\u00e9e parsonconseil d\u2019administration, inscrite auRegistre de Commerceet des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO1.), appelanteaux termes d\u2019un acte de l&#039;huissier dejustice Tom Nilles d\u2019Esch-sur-Alzettedu19 mars2024, comparant parMa\u00eetreAlain North,avocat \u00e0 la Cour, demeurant \u00e0 Luxembourg, et 1) Ma\u00eetreNicolasFRANCOIS,avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L-1260 Luxembourg, 92, rue de Bonnevoie, pris<\/p>\n<p>2 en sa qualit\u00e9 de curateur de la faillite de la soci\u00e9t\u00e9 anonyme SOCIETE1.)SA, d\u00e9clar\u00e9e en \u00e9tat de faillite par jugement du tribunal d&#039;arrondissement de Luxembourg du 11 novembre 2022, intim\u00e9aux fins dupr\u00e9dit acteNilles, comparant parlui-m\u00eame, 2)Monsieurle Receveur-Pr\u00e9pos\u00e9 du bureau de Recette des Contributions de Luxembourg, ayant ses bureaux \u00e0 L-2982 Luxembourg, 18, rue du Fort Wedell, intim\u00e9aux fins dupr\u00e9dit acteNilles, comparant parlui-m\u00eame. LA COURD\u2019APPEL Par jugement du 11 novembre 2022,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 leReceveur\u00bb), la soci\u00e9t\u00e9 anonymeSOCIETE1.)SA (ci-apr\u00e8s \u00abSOCIETE1.)\u00bb). Ma\u00eetre Nicolas FRAN\u00c7OIS (ci-apr\u00e8s le \u00abCurateur\u00bb) a \u00e9t\u00e9 nomm\u00e9 curateur. Par acte d\u2019huissier de justice du 19 mars 2024,PERSONNE1.)a relev\u00e9 appel de ce jugement, qui, selon les informations des parties, ne lui avait pas \u00e9t\u00e9 signifi\u00e9. Elle sollicitequela faillitesoit rabattueet que l\u2019arr\u00eat \u00e0 intervenir soit d\u00e9clar\u00e9 commun \u00e0 Monsieur le Procureur d\u2019Etat pr\u00e8s le Tribunal d\u2019arrondissement de Luxembourg. A l\u2019audience fix\u00e9e pour lesplaidoiries, elle expose qu\u2019elle a consign\u00e9 la somme de 26.889,77 euros sur le compte tiers de son mandataire afin de pouvoir apurer le passif d\u00e9clar\u00e9 et de payer les frais et honoraires du curateur.Elle conclut qu\u2019il n\u2019y a donc aucune situation de cessation de paiement ni d\u2019\u00e9branlement de cr\u00e9dit. Elle ajoute qu\u2019elle a \u00e9galement proc\u00e9d\u00e9 \u00e0 la publication des comptes sociaux et qu\u2019elle disposed\u00e9sormaisd\u2019un si\u00e8ge social \u00e0 l\u2019adresse indiqu\u00e9e dans son acte d\u2019appel. Le Curateur expose que le passif de la faillite, se composant de trois d\u00e9clarations de cr\u00e9ance, s\u2019\u00e9l\u00e8ve \u00e0 24.389,77 euros et que ses frais et honoraires peuvent \u00eatre \u00e9valu\u00e9s \u00e0 2.214,29 euros. Compte tenu du montant consign\u00e9 entre les mains du curateur, il d\u00e9clare ne pas s\u2019opposer au rabattement dela faillite. Pour les m\u00eames motifs, Monsieur le Receveurd\u00e9clare \u00e9galement ne pass\u2019opposerau rabattement de la faillite.<\/p>\n<p>3 Appr\u00e9ciation L\u2019appel est recevable pour avoir \u00e9t\u00e9 introduit selon les forme et d\u00e9lai pr\u00e9vus par la loi. 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. Au vu du montantconsign\u00e9 entre les mains du mandataire de l\u2019appelante,suffisant pourpayerlescr\u00e9ancesd\u00e9clar\u00e9esau passif de la faillite ainsi que les frais et honoraires du curateur, et compte tenu de l\u2019engagement du mandataire de continuer ce montant en cas de rabattement de la faillite, il faut conclure quele non-paiement de la cr\u00e9ance ayant donn\u00e9 lieu au prononc\u00e9 de la faillite \u00e9tait d\u00fb \u00e0 un dysfonctionnement momentan\u00e9 et que lasoci\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 dela faillite et les honoraires du Curateurrestent \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. Il n\u2019y a pas lieu de d\u00e9clarer le pr\u00e9sent arr\u00eat commun \u00e0 Monsieur le Procureur d\u2019Etat pr\u00e8sle tribunal d\u2019arrondissement de Luxembourg, qui n\u2019a pas \u00e9t\u00e9 assign\u00e9 \u00e0 cette fin. PAR CES MOTIFS la Cour d\u2019appel, quatri\u00e8me chambre, si\u00e9geant en mati\u00e8re commerciale,statuant contradictoirement, re\u00e7oit l\u2019appel, le d\u00e9clare fond\u00e9, r\u00e9formant, ditque la faillite de la soci\u00e9t\u00e9 anonymeSOCIETE1.)SA prononc\u00e9e le 11novembre 2022 est rabattue, dit qu\u2019il n\u2019y a pas lieu de d\u00e9clarer le pr\u00e9sent arr\u00eat commun \u00e0 Monsieur le Procureur d\u2019Etat, condamne la soci\u00e9t\u00e9 anonymeSOCIETE1.)SA aux frais et d\u00e9pens des deux instances ainsi qu\u2019aux frais d\u2019administration de la faillite et aux honoraires du curateur.<\/p>\n<p>4<\/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\/20240827-175601\/20240618-ca4-cal-2024-00284-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\u00b0111\/24IV-COM Arr\u00eat commercial-faillite Audience publique dudix-huit juindeux millevingt-quatre Num\u00e9roCAL-2024-00284du r\u00f4le Composition: Mich\u00e8le HORNICK,premierconseillerpr\u00e9sident; Carole BESCH, conseiller; Claudine ELCHEROTH, conseiller; Eric VILVENS, greffier. E n t r e lasoci\u00e9t\u00e9anonymeSOCIETE1.)SA,\u00e9tablie et ayantson si\u00e8ge social \u00e0L-ADRESSE1.),repr\u00e9sent\u00e9e parsonconseil d\u2019administration, inscrite auRegistre de Commerceet des Soci\u00e9t\u00e9s de Luxembourg\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[8677],"kji_subject":[7724],"kji_keyword":[9055,12307],"kji_language":[7733],"class_list":["post-589947","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-8677","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, 18 juin 2024, n\u00b0 2024-00284 - 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-18-juin-2024-n-2024-00284\/\" \/>\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, 18 juin 2024, n\u00b0 2024-00284\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b0111\/24IV-COM Arr\u00eat commercial-faillite Audience publique dudix-huit juindeux millevingt-quatre Num\u00e9roCAL-2024-00284du r\u00f4le Composition: Mich\u00e8le HORNICK,premierconseillerpr\u00e9sident; Carole BESCH, conseiller; Claudine ELCHEROTH, conseiller; Eric VILVENS, greffier. 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