{"id":2141,"date":"2022-03-11T10:56:44","date_gmt":"2022-03-11T09:56:44","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2141"},"modified":"2022-03-11T10:56:44","modified_gmt":"2022-03-11T09:56:44","slug":"les-consequences-de-ne-pas-declarer-son-etat-de-cessation-de-paiements","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2141","title":{"rendered":"Les cons\u00e9quences de ne pas d\u00e9clarer son \u00e9tat de cessation de paiements"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/03\/expired-g398703f9e_640.jpg?w=525\" alt=\"\" class=\"wp-image-2143\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/03\/expired-g398703f9e_640.jpg 640w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/03\/expired-g398703f9e_640-300x225.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Une&nbsp;<strong>interdiction de g\u00e9rer<\/strong>&nbsp;peut \u00eatre prononc\u00e9e contre un dirigeant qui, sciemment, a&nbsp;<strong>omis de demander l&#8217;ouverture<\/strong>&nbsp;d&#8217;un redressement ou d&#8217;une liquidation judiciaire&nbsp;<strong>dans les quarante-cinq jours<\/strong>&nbsp;de la cessation des paiements, sans avoir par ailleurs demand\u00e9 l&#8217;ouverture d&#8217;une conciliation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031013446\/\" target=\"_blank\" rel=\"noreferrer noopener\">C. com. art. L 653-8, al. 3<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une d\u00e9cision r\u00e9cente, la Cour de cassation estime que la preuve que le dirigeant avait sciemment omis de d\u00e9clarer la cessation des paiements dans le d\u00e9lai l\u00e9gal\u00a0r\u00e9sultait suffisamment du fait qu\u2019il avait demand\u00e9 l\u2019ouverture de la proc\u00e9dure collective alors qu\u2019il savait que la soci\u00e9t\u00e9\u00a0\u00e9tait dans l&#8217;<strong>impossibilit\u00e9 de payer<\/strong>\u00a0ses cotisations sociales depuis plus d&#8217;un an, ainsi que la TVA et les salaires\u00a0<strong>depuis plusieurs mois<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Haute Juridiction <strong>se place \u00e0 la date de la d\u00e9claration<\/strong>\u00a0de cessation des paiements\u00a0<strong>pour appr\u00e9cier<\/strong>\u00a0la bonne ou\u00a0<strong>mauvaise foi du dirigeant<\/strong>. Si cette d\u00e9claration a \u00e9t\u00e9 effectu\u00e9e plus de quarante-cinq jours apr\u00e8s que le dirigeant a pris conscience de l\u2019\u00e9tat de cessation des paiements, il peut \u00eatre condamn\u00e9 \u00e0 une interdiction de g\u00e9rer. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette\u00a0<strong>d\u00e9cision<\/strong>\u00a0s&#8217;inscrit\u00a0<strong>dans le droit-fil de la jurisprudence<\/strong>\u00a0de la Cour de cassation selon laquelle la preuve de la connaissance directe par le dirigeant de la situation ob\u00e9r\u00e9e de la soci\u00e9t\u00e9 n&#8217;est pas n\u00e9cessaire pour caract\u00e9riser son omission volontaire de d\u00e9claration ; il peut simplement \u00eatre d\u00e9duit des circonstances de fait que le dirigeant ne pouvait pas ignorer l&#8217;\u00e9tat de cessation des paiements (<a rel=\"noreferrer noopener\" href=\"https:\/\/flash.lefebvre-sarrut.eu\/f5d259b61-0292-4098-9857-4dec5157ac93\" target=\"_blank\">Cass. com. 17-6-2020 n\u00b0 19-10.341 F-PB<\/a>\u00a0:\u00a0RJDA 10\/20 n\u00b0 517).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une&nbsp;interdiction de g\u00e9rer&nbsp;peut \u00eatre prononc\u00e9e contre un dirigeant qui, sciemment, a&nbsp;omis de demander l&#8217;ouverture&nbsp;d&#8217;un redressement ou d&#8217;une liquidation judiciaire&nbsp;dans les quarante-cinq jours&nbsp;de la cessation des paiements, sans avoir par ailleurs demand\u00e9 l&#8217;ouverture d&#8217;une conciliation (C. com. art. L 653-8, al. 3). Dans une d\u00e9cision r\u00e9cente, la Cour de cassation estime que la preuve que le &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2141\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Les cons\u00e9quences de ne pas d\u00e9clarer son \u00e9tat de cessation de paiements&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,5],"tags":[],"class_list":["post-2141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-affaires","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2141"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2141\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/2143"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}