{"id":607417,"date":"2026-04-19T16:14:40","date_gmt":"2026-04-19T14:14:40","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-5-decembre-2023-n-2023-00776\/"},"modified":"2026-04-19T16:14:42","modified_gmt":"2026-04-19T14:14:42","slug":"cour-superieure-de-justice-5-decembre-2023-n-2023-00776","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-5-decembre-2023-n-2023-00776\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 5 d\u00e9cembre 2023, n\u00b0 2023-00776"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1 Arr\u00eat N\u00b0195\/23IV-COM Arr\u00eat commercial-faillite Audience publique ducinq d\u00e9cembredeux millevingt-trois Num\u00e9roCAL-2023-00776du r\u00f4le Composition: Marianne EICHER,pr\u00e9sident de chambre; Mich\u00e8le HORNICK, conseiller; Carole BESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9 anonymeSOCIETE1.),\u00e9tablie et ayantson si\u00e8ge social \u00e0 L-ADRESSE1.), repr\u00e9sent\u00e9e par sonconseil d\u2019administration, inscrite au Registre deCommerce et desSoci\u00e9t\u00e9s de Luxembourg sous le num\u00e9roNUMERO1.), appelanteaux termes d\u2019un acte de l&#039;huissier de justiceMartine Lis\u00e9 deLuxembourgdu3 juillet2023, comparant par Ma\u00eetreSt\u00e9phanie Lacroix, avocat \u00e0 la Cour,demeurant \u00e0 Luxembourg, et 1)l&#039;ETAT DU GRAND-DUCHE DE LUXEMBOURG , repr\u00e9sent\u00e9par son Ministre d&#039;Etat, \u00e9tabli \u00e0 L-1341Luxembourg,2,Place de Clairefontaine, sinon par son Ministre des Finances, \u00e9tabli \u00e0 L-1352<\/p>\n<p>2 Luxembourg, 3, rue de la Congr\u00e9gation, poursuites et diligences de Monsieur le Directeur de l&#039;Enregistrement,des Domaineset de la TVA et\/ou pour autant que de besoin par le Receveur de l&#039;Administration de l&#039;Enregistrement,des Domaineset de la TVAau bureau de la Recette Centrale de l&#039;Administration de l&#039;Enregistrement,des Domaineset de la TVAde Luxembourg, pourlesquels domicile est \u00e9lu au bureau dudit Receveur \u00e0 L-1651 Luxembourg, 1-3, avenue Guillaume, intim\u00e9aux fins dupr\u00e9dit acteLis\u00e9, comparant par Ma\u00eetreFran\u00e7ois Gengler, avocat \u00e0 la Cour, demeurant \u00e0Diekirch, 2) Ma\u00eetreMarguerite RIES,avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L-1327 Luxembourg, 6, rue Charles VI, prise en sa qualit\u00e9 de curateur de la faillite de la soci\u00e9t\u00e9 anonymeSOCIETE1.), d\u00e9clar\u00e9e en \u00e9tat de faillite par jugement duTribunal d&#039;arrondissement deDiekirchdu 21 juin 2023, intim\u00e9eaux fins du pr\u00e9dit acteLis\u00e9, comparant parelle-m\u00eame. LA COURD\u2019APPEL Par jugement du 21 juin 2023, le Tribunal d\u2019arrondissement de Diekirch, si\u00e9geant en mati\u00e8re commerciale, a d\u00e9clar\u00e9 la soci\u00e9t\u00e9 anonymeSOCIETE1.)(ci-apr\u00e8sSOCIETE1.)) en faillite sur assignation de l\u2019ETAT DU GRAND-DUCHE DE LUXEMBOURG (ci &#8211; apr\u00e8s l\u2019ETAT) qui se pr\u00e9valait d\u2019une cr\u00e9ance de 667.755,93 euros sur base d\u2019une contrainte du 29 septembre 2021 et d\u2019un d\u00e9compte du 24 avril 2023. Par acte d\u2019huissier de justice du 3 juillet 2023,PERSONNE1.)a relev\u00e9 appel de ce jugement qui ne lui a pas \u00e9t\u00e9 signifi\u00e9. Elle conclut, par r\u00e9formation, au rabattement de la faillite au motif que les conditions de la faillite n\u2019\u00e9taient pas donn\u00e9es. Elle conteste la taxation intervenuepar l\u2019Administration de l\u2019Enregistrement, des Domaines et de la TVA (ci-apr\u00e8s l\u2019SOCIETE2.)). Cette taxation serait toutefois devenue d\u00e9finitive en raison de l\u2019inaction de son ancien mandataire de proc\u00e9der \u00e0 un recours dans le d\u00e9lai. La responsabilit\u00e9 civile de son ancien mandataire \u00e9tant encourue, elle soutient qu\u2019elle est actuellement en attente d\u2019une indemnisation de la part de l\u2019assureur de ce mandataire \u00e0 hauteur de la dette fiscale. Elleestime d\u00e8s lors qu\u2019elle dispose des moyens n\u00e9cessaires afinde r\u00e9gler toutes lesdettes. Elle conclut au rabattement de la faillite etdemande\u00e0voir d\u00e9clarer l\u2019arr\u00eat \u00e0 intervenir commun\u00e0 \u00abMonsieur le Procureur<\/p>\n<p>3 G\u00e9n\u00e9rald\u2019Etat pr\u00e8s le Tribunal d\u2019arrondissement de et \u00e0 Luxembourg\u00bb. La curatrice se rapporte \u00e0 prudence de justice quant \u00e0 la recevabilit\u00e9 de l\u2019appel. Elle fait valoir que l\u2019actif r\u00e9alis\u00e9 se compose de deux avoirs en compte bancaire de 65.768,05 euros, respectivement de 1.490 euros. Le passif est consid\u00e9rable et s\u2019\u00e9l\u00e8ve \u00e0 1.132.775,57 euros se composantde 6 d\u00e9clarations de cr\u00e9ance. L\u2019actif disponible \u00e9tant insuffisant, elleconclut \u00e0 la confirmation du jugement. L\u2019ETAT fait valoir que sa cr\u00e9anced\u00e9clar\u00e9e au passif de la faillite s\u2019\u00e9l\u00e8ve\u00e0 1.003.719,99 euros. Il estime que le fait que l\u2019ancien mandataire n\u2019a pas proc\u00e9d\u00e9 end\u00e9ans les d\u00e9lais impartis aux diligences n\u00e9cessaires afin de contester la d\u00e9cision del\u2019SOCIETE2.) n\u2019est pas imputable \u00e0 l\u2019ETAT et ne saurait exon\u00e9rerSOCIETE1.)de son obligation depayer la TVA d\u00e9finitivement redue. Il demande d\u00e8s lors la confirmation du jugement d\u00e9f\u00e9r\u00e9. Appr\u00e9ciation L\u2019appel introduit parPERSONNE1.)dans les forme et d\u00e9lai de la loi est recevable. 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\u00e9est en \u00e9tat de faillite. La cessation de paiement est le fait mat\u00e9riel du commer\u00e7ant qui, n\u2019honorant plus ses dettes exigibles et liquides, a arr\u00eat\u00e9 son mouvement de caisse. L\u2019\u00e9branlement de cr\u00e9dit provient de l\u2019impossibilit\u00e9 d\u2019obtenir de l\u2019argent frais pour payer ses dettes, respectivement du refus des cr\u00e9anciers d\u2019accorder des d\u00e9lais de paiement. PERSONNE1.)ne verse aucune pi\u00e8ce de nature \u00e0 justifier qu\u2019elle dispose d\u2019un actif disponible suffisant pour faire face \u00e0 son passif consid\u00e9rable. Les d\u00e9veloppements relatifs \u00e0 la responsabilit\u00e9 de son ancien mandataire judiciaire et \u00e0 une entr\u00e9e probable de fonds dans le cadre de l\u2019indemnisation du pr\u00e9judice subi suite \u00e0 l\u2019inaction fautive de ce dernier, ne sont pas suffisamment \u00e9tay\u00e9s et ne permettent pas de justifier l\u2019existence d\u2019un actif disponible afin de permettre \u00e0 la soci\u00e9t\u00e9 de payer ses cr\u00e9anciers. Il y a donc bien eu, en date du prononc\u00e9 de la faillite, cessation des paiements et \u00e9branlement de cr\u00e9dit. Le jugement est d\u00e8s lors \u00e0 confirmer. Il n\u2019y a pas lieu de d\u00e9clarer le pr\u00e9sent arr\u00eat commun \u00e0 Monsieur le Procureur d\u2019Etat pr\u00e8s le Tribunal d\u2019arrondissement de Luxembourg,ni \u00e0 Madame le Procureur G\u00e9n\u00e9ral d\u2019Etat, qui n\u2019ontpas \u00e9t\u00e9 assign\u00e9s\u00e0 cette fin.<\/p>\n<p>4 Au vu du sort r\u00e9serv\u00e9 \u00e0 l\u2019appel, les frais des deuxinstances sont \u00e0 mettre \u00e0 charge de la masse de la faillite. 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 non fond\u00e9; confirmele jugement entrepris ; dit qu\u2019il n\u2019y a pas lieu de d\u00e9clarer le pr\u00e9sent arr\u00eat communni\u00e0 Monsieur le Procureur d\u2019Etatpr\u00e8s le Tribunal d\u2019arrondissement de Luxembourg, ni \u00e0 Madame le Procureur G\u00e9n\u00e9ral d\u2019Etat; met les frais de l\u2019instance d\u2019appel \u00e0 charge de la masse de la faillite avecdistraction au profit de Ma\u00eetre Fran\u00e7ois Gengler sur ses affirmations de droit.<\/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\/20240827-174540\/20231205-ca4-cal-2023-00776-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\u00b0195\/23IV-COM Arr\u00eat commercial-faillite Audience publique ducinq d\u00e9cembredeux millevingt-trois Num\u00e9roCAL-2023-00776du r\u00f4le Composition: Marianne EICHER,pr\u00e9sident de chambre; Mich\u00e8le HORNICK, conseiller; Carole BESCH, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9 anonymeSOCIETE1.),\u00e9tablie et ayantson si\u00e8ge social \u00e0 L-ADRESSE1.), repr\u00e9sent\u00e9e par sonconseil d\u2019administration, inscrite\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[24566],"kji_subject":[7724],"kji_keyword":[8464,9055,12307],"kji_language":[7733],"class_list":["post-607417","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-24566","kji_subject-civil","kji_keyword-decembre","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, 5 d\u00e9cembre 2023, n\u00b0 2023-00776 - 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-5-decembre-2023-n-2023-00776\/\" \/>\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, 5 d\u00e9cembre 2023, n\u00b0 2023-00776\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b0195\/23IV-COM Arr\u00eat commercial-faillite Audience publique ducinq d\u00e9cembredeux millevingt-trois Num\u00e9roCAL-2023-00776du r\u00f4le Composition: Marianne EICHER,pr\u00e9sident de chambre; Mich\u00e8le HORNICK, conseiller; Carole BESCH, conseiller; Eric VILVENS, greffier. 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