{"id":685521,"date":"2026-04-25T20:45:50","date_gmt":"2026-04-25T18:45:50","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-paris-le-4-septembre-2025-n24-20248\/"},"modified":"2026-04-25T20:45:50","modified_gmt":"2026-04-25T18:45:50","slug":"cour-dappel-de-paris-le-4-septembre-2025-n24-20248","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/cour-dappel-de-paris-le-4-septembre-2025-n24-20248\/","title":{"rendered":"Cour d’appel de Paris, le 4 septembre 2025, n\u00b024\/20248"},"content":{"rendered":"
\n

Rendue par la Cour d’appel de Paris le 4 septembre 2025, la d\u00e9cision tranche plusieurs questions relatives \u00e0 l\u2019indemnit\u00e9 d\u2019occupation post\u00e9rieure \u00e0 la r\u00e9siliation d\u2019un bail commercial, \u00e0 l\u2019\u00e9tendue des pouvoirs du juge des r\u00e9f\u00e9r\u00e9s, ainsi qu\u2019\u00e0 l\u2019incidence de taxes et de la TVA sur le quantum. Les faits essentiels sont simples. Un bail commercial conclu en 2014 pr\u00e9voyait un d\u00e9p\u00f4t de garantie et une minoration de loyer pendant dix ans en contrepartie de travaux. Un cong\u00e9 a \u00e9t\u00e9 d\u00e9livr\u00e9 pour le 31 janvier 2024, la restitution \u00e9tant diff\u00e9r\u00e9e. En r\u00e9f\u00e9r\u00e9, le premier juge a notamment constat\u00e9 la r\u00e9siliation, ordonn\u00e9 l\u2019expulsion, fix\u00e9 une indemnit\u00e9 d\u2019occupation provisionnelle TTC et rejet\u00e9 une provision pour manquement aux travaux. En appel, l\u2019occupant ne discute plus l\u2019expulsion, conteste le principe et le montant de l\u2019indemnit\u00e9, sollicite un cantonnement sur la base du loyer expir\u00e9, l\u2019exclusion de la TVA, et une prise en compte du d\u00e9p\u00f4t de garantie. Les bailleurs concluent \u00e0 l\u2019irrecevabilit\u00e9 des demandes nouvelles, \u00e0 la confirmation de la provision d\u2019occupation, et \u00e0 l\u2019allocation d\u2019une provision pour d\u00e9faut de travaux. La cour admet la recevabilit\u00e9 des nouvelles pr\u00e9tentions en ce qu\u2019elles tendent \u00e0 faire \u00e9carter les demandes adverses, retient le caract\u00e8re indemnitaire de l\u2019indemnit\u00e9 d\u2019occupation et l\u2019absence de contestation s\u00e9rieuse sur son principe, en fixe le montant selon la valeur locative approche\u0301e par le loyer contractuel augment\u00e9 des taxes mais hors TVA, d\u00e9clare irrecevable la compensation en r\u00e9f\u00e9r\u00e9 tout en y voyant une contestation s\u00e9rieuse justifiant une d\u00e9duction au titre du d\u00e9p\u00f4t, rejette la provision pour travaux et l\u2019abus de droit d\u2019agir. Elle \u00e9nonce notamment que \u00ab l\u2019indemnit\u00e9 d\u2019occupation est de nature indemnitaire et non contractuelle \u00bb, et que \u00ab le pr\u00e9sident du tribunal judiciaire peut dans les cas o\u00f9 l\u2019existence de l\u2019obligation n\u2019est pas s\u00e9rieusement contestable, accorder une provision au cr\u00e9ancier \u00bb.<\/p>\n

I. Le r\u00e9f\u00e9r\u00e9 comme vecteur d\u2019une indemnit\u00e9 d\u2019occupation \u00e0 caract\u00e8re indemnitaire<\/p>\n

A. Le principe indemnisatoire et l\u2019absence de contestation s\u00e9rieuse<\/p>\n

La cour r\u00e9affirme le cadre du r\u00e9f\u00e9r\u00e9 provision au regard de l\u2019article 835, alin\u00e9a 2, du code de proc\u00e9dure civile, en rappelant que \u00ab le pr\u00e9sident du tribunal judiciaire peut dans les cas o\u00f9 l\u2019existence de l\u2019obligation n\u2019est pas s\u00e9rieusement contestable, accorder une provision au cr\u00e9ancier \u00bb. Elle souligne que la cr\u00e9ance n\u00e9e du maintien dans les lieux sans titre n\u2019a pas une source contractuelle mais d\u00e9lictuelle, ce qui neutralise l\u2019objection tir\u00e9e de l\u2019expiration du bail. L\u2019arr\u00eat \u00e9nonce ainsi que \u00ab l\u2019indemnit\u00e9 d\u2019occupation est de nature indemnitaire et non contractuelle, dans la mesure o\u00f9 elle compense le pr\u00e9judice subi par le propri\u00e9taire du fait du maintien dans les lieux de l\u2019occupant sans titre, de sorte que la r\u00e9siliation du contrat ne saurait caract\u00e9riser une contestation s\u00e9rieuse quant au principe de cette indemnit\u00e9 \u00bb.<\/p>\n

Ce rappel de principe est conforme \u00e0 la finalit\u00e9 de l\u2019indemnit\u00e9 d\u2019occupation, distincte du loyer par sa cause et par son r\u00e9gime. La cour \u00e9carte \u00e9galement l\u2019argument tenant \u00e0 l\u2019impossibilit\u00e9 pour le juge des r\u00e9f\u00e9r\u00e9s d\u2019appr\u00e9cier une somme de nature indemnitaire, en indiquant que \u00ab celui-ci peut accorder une provision sur une condamnation de nature indemnitaire dans la limite du montant non s\u00e9rieusement contestable de l\u2019\u00e9valuation du pr\u00e9judice subi \u00bb. Le terrain du r\u00e9f\u00e9r\u00e9 demeure ainsi ouvert d\u00e8s lors que la dette, dans son principe, ne pr\u00eate pas \u00e0 une contestation s\u00e9rieuse, et que son \u00e9valuation peut s\u2019appuyer sur des param\u00e8tres objectivables.<\/p>\n

B. La m\u00e9thode de calcul: valeur locative, taxes, exclusion de la TVA<\/p>\n

S\u2019agissant du quantum, la cour pose une m\u00e9thode claire et pragmatique. Elle affirme d\u2019abord que \u00ab en l\u2019esp\u00e8ce, ce quantum est non s\u00e9rieusement contestable \u00e0 hauteur de la valeur locative r\u00e9elle du bien occup\u00e9 \u00bb. Puis elle admet l\u2019usage du loyer contractuel \u00e0 titre d\u2019indice pertinent, malgr\u00e9 la r\u00e9siliation, en jugeant que \u00ab si le bail est r\u00e9sili\u00e9, cette valeur peut n\u00e9anmoins \u00eatre appr\u00e9ci\u00e9e en prenant en consid\u00e9ration le loyer contractuel \u00bb. Elle tranche l\u2019ambigu\u00eft\u00e9 n\u00e9e des stipulations divergentes du bail en retenant \u00ab seul le montant le plus faible, \u00e0 savoir 134 103 euros par an, soit 11 175,25 euros par mois correspond \u00e0 la valeur locative non s\u00e9rieusement contestable du bien \u00bb. La coh\u00e9rence du r\u00e9f\u00e9r\u00e9 est ici pr\u00e9serv\u00e9e par le choix du montant minimal objectiv\u00e9 dans l\u2019acte, r\u00e9duisant le champ du d\u00e9bat au fond.<\/p>\n

La cour d\u00e9limite ensuite les composantes de l\u2019indemnit\u00e9. D\u2019une part, \u00ab ce montant doit \u00e9galement comprendre les taxes que le bail met express\u00e9ment en son article 13 \u00e0 la charge du preneur et dont l\u2019indemnit\u00e9 doit compenser l\u2019absence de perception \u00bb, de sorte que la taxe fonci\u00e8re et la taxe sur les bureaux entrent dans l\u2019assiette provisionnelle. D\u2019autre part, \u00ab il ne comprend en revanche pas la TVA alors que le principe de la suj\u00e9tion des parties \u00e0 celle-ci est s\u00e9rieusement contestable \u00bb. Cette exclusion s\u2019inscrit dans la logique du r\u00e9f\u00e9r\u00e9: la TVA suppose d\u2019examiner la nature de la relation apr\u00e8s r\u00e9siliation et les modalit\u00e9s d\u2019option fiscale, ce qui rel\u00e8ve du fond. La cour cl\u00f4t la s\u00e9quence en fixant une somme pr\u00e9cise, en ces termes: \u00ab le montant de l\u2019indemnit\u00e9 d\u2019occupation sera d\u00e8s lors fix\u00e9 \u00e0 12 998,41 euros par mois \u00bb. La solution apporte une grille op\u00e9ratoire \u00e9quilibr\u00e9e, en admettant les taxes refacturables li\u00e9es \u00e0 la jouissance, mais en suspendant la TVA \u00e0 un d\u00e9bat de fond.<\/p>\n

II. La port\u00e9e de l\u2019arr\u00eat sur les limites du r\u00e9f\u00e9r\u00e9 et l\u2019\u00e9quilibre des cr\u00e9ances<\/p>\n

A. La compensation en r\u00e9f\u00e9r\u00e9: irrecevabilit\u00e9 formelle, effet mat\u00e9riel<\/p>\n

La juridiction d\u2019appel rappelle, dans une ligne constante, que la compensation l\u00e9gale suppose des cr\u00e9ances certaines, liquides et exigibles. Elle juge ainsi que \u00ab il n\u2019appartient pas \u00e0 la juridiction des r\u00e9f\u00e9r\u00e9s d\u2019ordonner la compensation de cr\u00e9ances r\u00e9ciproques, celles-ci n\u2019\u00e9tant pas liquides et exigibles \u00bb, et en d\u00e9duit logiquement que \u00ab la demande de compensation est irrecevable comme exc\u00e9dant les pouvoirs du juge des r\u00e9f\u00e9r\u00e9s \u00bb. Toutefois, la cour am\u00e9nage le traitement du d\u00e9p\u00f4t de garantie en r\u00e9f\u00e9r\u00e9 sur le terrain de l\u2019appr\u00e9ciation du \u201cnon s\u00e9rieusement contestable\u201d.<\/p>\n

La motivation est nette. Apr\u00e8s avoir relev\u00e9 l\u2019\u00e9tat des lieux de sortie, elle constate qu\u2019\u00ab une somme d\u2019au moins 20 000 euros aurait d\u00fb \u00eatre restitu\u00e9e (\u2026) au titre du d\u00e9p\u00f4t de garantie \u00bb. Elle en tire la cons\u00e9quence suivante: \u00ab par suite, la provision totale allou\u00e9e au titre des indemnit\u00e9s d\u2019occupation (\u2026) n\u2019est s\u00e9rieusement incontestable qu\u2019apr\u00e8s d\u00e9duction de la somme de 20 000 euros \u00bb. La technique est convaincante. Le r\u00e9f\u00e9r\u00e9 n\u2019ordonne pas la compensation, mais il ajuste le niveau de la provision en int\u00e9grant une cr\u00e9ance de restitution suffisamment \u00e9vidente. L\u2019arr\u00eat concilie ainsi l\u2019interdit proc\u00e9dural de la compensation en r\u00e9f\u00e9r\u00e9 avec la vocation du r\u00e9f\u00e9r\u00e9 provision: ne contraindre au paiement imm\u00e9diat que ce qui n\u2019est pas s\u00e9rieusement discut\u00e9.<\/p>\n

B. Les demandes accessoires: provision pour travaux, restitution des sommes et abus<\/p>\n

La cour confirme le refus d\u2019une provision relative aux travaux stipul\u00e9s au bail, en raison de l\u2019ind\u00e9termination de l\u2019obligation all\u00e9gu\u00e9e et du d\u00e9bat n\u00e9cessaire sur son ex\u00e9cution. Elle souligne que \u00ab l\u2019obligation d\u2019indemnisation de la soci\u00e9t\u00e9 preneuse pour manquement \u00e0 son obligation \u00e0 ce titre est s\u00e9rieusement contestable de sorte qu\u2019il n\u2019y a pas lieu \u00e0 r\u00e9f\u00e9r\u00e9 sur la demande de provision \u00bb. L\u2019examen des rapports techniques et des stipulations ne peut \u00eatre sommaire, ce qui justifie la r\u00e9serve au fond. La solution maintient l\u2019\u00e9conomie du r\u00e9f\u00e9r\u00e9: l\u2019urgence n\u2019autorise pas \u00e0 trancher un diff\u00e9rent technique complexe sous couvert de provision.<\/p>\n

S\u2019agissant des restitutions apr\u00e8s infirmation, la cour \u00e9nonce une r\u00e8gle proc\u00e9durale sobre et utile, rappelant que \u00ab la d\u00e9cision d\u2019infirmation constituant un titre ex\u00e9cutoire pour obtenir le recouvrement des sommes vers\u00e9es en ex\u00e9cution de la d\u00e9cision r\u00e9form\u00e9e, la demande de remboursement \u00e0 ce titre est donc sans objet \u00bb. L\u2019\u00e9conomie de moyens pr\u00e9serve la lisibilit\u00e9 de l\u2019ex\u00e9cution. Enfin, la demande de dommages et int\u00e9r\u00eats pour proc\u00e9dure abusive est rejet\u00e9e, la preuve d\u2019un d\u00e9tournement du droit d\u2019ester faisant d\u00e9faut en l\u2019esp\u00e8ce. La port\u00e9e est claire: le contr\u00f4le de proportionnalit\u00e9 en r\u00e9f\u00e9r\u00e9 ne se mue pas en sanction d\u00e8s lors que le d\u00e9bat pr\u00e9sente de r\u00e9elles interrogations juridiques.<\/p>\n

L\u2019arr\u00eat pr\u00e9sente ainsi une double vertu. Il s\u00e9curise la m\u00e9thode d\u2019\u00e9valuation provisionnelle de l\u2019indemnit\u00e9 d\u2019occupation en combinant valeur locative, taxes refacturables et exclusion de la TVA discut\u00e9e. Il clarifie les limites du r\u00e9f\u00e9r\u00e9 face aux m\u00e9canismes de compensation, en permettant une prise en compte concr\u00e8te du d\u00e9p\u00f4t de garantie au stade du \u201cnon s\u00e9rieusement contestable\u201d, sans empi\u00e9ter sur les pouvoirs du juge du fond.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Rendue par la Cour d’appel de Paris le 4 septembre 2025, la d\u00e9cision tranche plusieurs questions relatives \u00e0 l\u2019indemnit\u00e9 d\u2019occupation post\u00e9rieure \u00e0 la r\u00e9sili…<\/p>\n","protected":false},"author":232070755,"featured_media":3901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"judilibre","_kj_official_id":"68ba70e6f88a959468399227","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68ba70e6f88a959468399227","_kj_judilibre_id":"68ba70e6f88a959468399227","_kj_jur":"Cour d'appel","_kj_lieu":"Paris","_kj_chambre":"P\u00f4le 1 - Chambre 3","_kj_rg":"24\/20248","_kj_date":"2025-09-04","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-685521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nCour d'appel de Paris, le 4 septembre 2025, n\u00b024\/20248 - 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