{"id":752651,"date":"2026-04-29T12:56:31","date_gmt":"2026-04-29T10:56:31","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-superieure-de-justice-29-janvier-2020-n-2019-00589\/"},"modified":"2026-04-29T12:56:34","modified_gmt":"2026-04-29T10:56:34","slug":"cour-superieure-de-justice-29-janvier-2020-n-2019-00589","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/cour-superieure-de-justice-29-janvier-2020-n-2019-00589\/","title":{"rendered":"Cour sup\u00e9rieure de justice, 29 janvier 2020, n\u00b0 2019-00589"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>1<\/p>\n<p>Arr\u00eat N\u00b0 11\/ 20 IV-COM<\/p>\n<p>Audience publique du vingt -neuf janvier deux mille vingt Num\u00e9ro CAL-2019-00589 du r\u00f4le<\/p>\n<p>Composition: Marie-Laure MEYER, premier conseiller pr\u00e9sident; Henri BECKER, conseiller; Vincent FRANCK, conseiller; Eric VILVENS, greffier.<\/p>\n<p>E n t r e la soci\u00e9t\u00e9 anonyme SOC1), \u00e9tablie et ayant son si\u00e8ge social \u00e0 L- (&#8230;), repr\u00e9sent\u00e9e par son conseil d\u2019administration en fonction, inscrite au Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg sous le num\u00e9ro B (&#8230;) , appelante aux termes d\u2019un acte de l&#039;huissier de justice Pierre Biel de Luxembourg du 24 mai 2019, comparant par Ma\u00eetre Beno\u00eet Entringer, avocat \u00e0 la Cour, demeurant \u00e0 Luxembourg,<\/p>\n<p>e t 1) le Receveur-Pr\u00e9pos\u00e9 du Bureau de Recette des Contributions de Luxembourg, \u00e9tabli et ayant ses bureaux \u00e0 L- 2982 Luxembourg, 18, rue du Fort Wedell, intim\u00e9 aux fins du pr\u00e9dit acte Biel, comparant par Ma\u00eetre Claude Schmartz, avocat \u00e0 la Cour, demeurant \u00e0 Bofferdange , 2) Ma\u00eetre Catherine DELSAUX-SCHOY, avocat \u00e0 la Cour, demeurant professionnellement \u00e0 L- 2132 Luxembourg, 20, avenue Marie-Th\u00e9r\u00e8se, prise en sa qualit\u00e9 de curateur de la faillite de la soci\u00e9t\u00e9 anonyme SOC1) , d\u00e9clar\u00e9e en \u00e9tat de faillite par jugement du tribunal d&#039;arrondissement de Luxembourg du 26 avril 2019,<\/p>\n<p>intim\u00e9e aux fins du pr\u00e9dit acte Biel ,<\/p>\n<p>comparant par elle- m\u00eame.<\/p>\n<p>LA COUR D&#039;APPEL<\/p>\n<p>Par jugement du 26 avril 2019, le tribunal d\u2019arrondissement de Luxembourg, si\u00e9geant en mati\u00e8re commerciale, a d\u00e9clar\u00e9 en faillite sur assignation la soci\u00e9t\u00e9 anonyme SOC1) .<\/p>\n<p>De ce jugement non signifi\u00e9, la soci\u00e9t\u00e9 SOC1) a r\u00e9guli\u00e8rement relev\u00e9 appel par acte d\u2019huissier de justice du 24 mai 2019.<\/p>\n<p>La soci\u00e9t\u00e9 SOC1) fait exposer que la cr\u00e9ance lui r\u00e9clam\u00e9e par le receveur-pr\u00e9pos\u00e9 du bureau principal de recette des contributions de Luxembourg (ci-apr\u00e8s le receveur-pr\u00e9pos\u00e9), \u00e0 l\u2019origine de l\u2019assignation en faillite, a \u00e9t\u00e9 pay\u00e9e par une soci\u00e9t\u00e9 tierce, de sorte qu\u2019il est \u00e9tabli que son cr\u00e9dit n\u2019\u00e9tait pas \u00e9branl\u00e9. La soci\u00e9t\u00e9 SOC1) fait encore valoir que la deuxi\u00e8me d\u00e9claration de cr\u00e9ance du receveur- pr\u00e9pos\u00e9 a \u00e9galement \u00e9t\u00e9 pay\u00e9e et qu\u2019un montant suffisant pour couvrir les honoraires et frais du curateur a \u00e9t\u00e9 vir\u00e9 sur le compte tiers du mandataire de l\u2019appelante.<\/p>\n<p>Au vu de ces d\u00e9veloppements, d\u00fbment \u00e9tay\u00e9s par les pi\u00e8ces vers\u00e9es en cause, il convient de retenir que le cr\u00e9dit de la soci\u00e9t\u00e9 SOC1) n\u2019\u00e9tait pas \u00e9branl\u00e9 au jour du jugement de faillite et il y a lieu de prononcer, par r\u00e9formation du jugement entrepris, le rabattement de la faillite.<\/p>\n<p>La demande de l\u2019appelante tendant \u00e0 l\u2019ex\u00e9cution provisoire est \u00e0 rejeter, \u00e9tant donn\u00e9 qu\u2019un \u00e9ventuel recours en cassation n\u2019a pas d\u2019effet suspensif.<\/p>\n<p>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 la partie appelante, \u00e9tant donn\u00e9 que c\u2019est par sa n\u00e9gligence que la proc\u00e9dure de la faillite a \u00e9t\u00e9 d\u00e9clench\u00e9e.<\/p>\n<p>La demande du receveur-pr\u00e9pos\u00e9 bas\u00e9e sur l\u2019article 240 du NCPC est \u00e0 d\u00e9clarer fond\u00e9e. Il serait en effet in\u00e9quitable de laisser \u00e0 sa charge les frais non compris dans les d\u00e9pens, \u00e9tant donn\u00e9 qu\u2019il a d\u00fb recourir aux services r\u00e9mun\u00e9r\u00e9s d\u2019un avocat pour voir l\u2019appelante r\u00e9gulariser sa situation.<\/p>\n<p>La Cour lui alloue ex aequo et bono la somme de 500 euros.<\/p>\n<p>PAR CES MOTIFS<\/p>\n<p>la Cour d&#039;appel, quatri\u00e8me chambre, si\u00e9geant en mati\u00e8re commerciale, statuant contradictoirement et sur rapport du magistrat de la mise en \u00e9tat, fait en application de l\u2019article 227 du NCPC,<\/p>\n<p>re\u00e7oit l\u2019appel,<\/p>\n<p>le dit fond\u00e9, r\u00e9formant :<\/p>\n<p>dit que la faillite de la soci\u00e9t\u00e9 anonyme SOC1) prononc\u00e9e le 26 avril 2019 est rabattue,<\/p>\n<p>condamne la soci\u00e9t\u00e9 anonyme SOC1) \u00e0 payer au Receveur- Pr\u00e9pos\u00e9 du Bureau de Recette des Contributions de Luxembourg une indemnit\u00e9 de proc\u00e9dure de 500 euros,<\/p>\n<p>condamne la soci\u00e9t\u00e9 anonyme SOC1) aux frais et d\u00e9pens de l\u2019instance y compris les frais occasionn\u00e9s par la faillite et les honoraires du curateur, avec distraction au profit de Ma\u00eetre Claude Schmartz, avocat constitu\u00e9, 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\/20240827-172139\/20200129-ca4-cal-2019-00589a-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\u00b0 11\/ 20 IV-COM Audience publique du vingt -neuf janvier deux mille vingt Num\u00e9ro CAL-2019-00589 du r\u00f4le Composition: Marie-Laure MEYER, premier conseiller pr\u00e9sident; Henri BECKER, conseiller; Vincent FRANCK, conseiller; Eric VILVENS, greffier. E n t r e la soci\u00e9t\u00e9 anonyme SOC1), \u00e9tablie et\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[8418],"kji_court":[12305],"kji_chamber":[18433],"kji_year":[41198],"kji_subject":[7724],"kji_keyword":[8460,9055,12307],"kji_language":[7733],"class_list":["post-752651","kji_decision","type-kji_decision","status-publish","hentry","kji_country-luxembourg","kji_court-cour-superieure-de-justice","kji_chamber-chambre-4","kji_year-41198","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 v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cour sup\u00e9rieure de justice, 29 janvier 2020, n\u00b0 2019-00589 - 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-29-janvier-2020-n-2019-00589\/\" \/>\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, 29 janvier 2020, n\u00b0 2019-00589\" \/>\n<meta property=\"og:description\" content=\"1 Arr\u00eat N\u00b0 11\/ 20 IV-COM Audience publique du vingt -neuf janvier deux mille vingt Num\u00e9ro CAL-2019-00589 du r\u00f4le Composition: Marie-Laure MEYER, premier conseiller pr\u00e9sident; Henri BECKER, conseiller; Vincent FRANCK, conseiller; Eric VILVENS, greffier. 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