{"id":568,"date":"2021-02-15T05:45:00","date_gmt":"2021-02-15T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/compensation-de-creances-prouvez-le\/"},"modified":"2021-04-07T03:00:29","modified_gmt":"2021-04-07T01:00:29","slug":"compensation-de-creances-prouvez-le","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/compensation-de-creances-prouvez-le\/","title":{"rendered":"Compensation de cr\u00e9ances : \u00ab prouvez-le ! \u00bb"},"content":{"rendered":"

Les factures \u00e9mises et comptabilis\u00e9es par un professionnel suffisent-elles \u00e0 prouver l\u2019existence d\u2019une dette d\u00e9tenue sur un autre professionnel ? R\u00e9ponse\u2026<\/p>\n

\n

Attention au r\u00e9gime de la preuve entre professionnels !<\/h2>\n

Une soci\u00e9t\u00e9 r\u00e9clame \u00e0 l\u2019un de ses clients, lui-m\u00eame professionnel, le paiement de certaines factures impay\u00e9es.<\/p>\n

\u00ab D\u2019accord, si vous en faites de m\u00eame \u00bb, lui r\u00e9torque l\u2019int\u00e9ress\u00e9, qui lui rappelle qu\u2019il d\u00e9tient \u00e9galement des factures qui n\u2019ont pas \u00e9t\u00e9 r\u00e9gl\u00e9es par elle.<\/p>\n

Prenant acte de l\u2019existence d\u2019obligations r\u00e9ciproques, le client lui propose alors de proc\u00e9der \u00e0 une \u00ab compensation \u00bb des 2 dettes.<\/p>\n

Pour m\u00e9moire, la compensation est le m\u00e9canisme par lequel 2 dettes s\u2019annulent mutuellement \u00e0 hauteur du plus faible montant.<\/p>\n

Une op\u00e9ration que refuse la soci\u00e9t\u00e9, qui rappelle que pour pouvoir \u00eatre compens\u00e9es, les dettes doivent \u00eatre certaines et exigibles (c\u2019est-\u00e0-dire venues \u00e0 leur terme).<\/p>\n

Or ici, le client n\u2019apporte \u00e0 l\u2019appui de sa demande que des factures qu\u2019il a lui-m\u00eame \u00e9mises et comptabilis\u00e9es, et qui sont, pour la plupart ni sign\u00e9es par elle, ni accompagn\u00e9es du moindre bon de commande. Ce qui est insuffisant !<\/p>\n

\u00ab Non \u00bb, r\u00e9torque le client, qui rappelle \u00e0 son tour que les livres et documents comptables peuvent parfaitement prouver l\u2019existence d\u2019actes de commerce entre commer\u00e7ants.<\/p>\n

D\u00e8s lors, les \u00e9l\u00e9ments de comptabilit\u00e9 qu\u2019il produit sont suffisants pour l\u00e9gitimer ses factures, et donc l\u2019existence de sa dette\u2026<\/p>\n

Un raisonnement suivi par le juge, qui rel\u00e8ve que les factures produites par le client concordent avec sa propre comptabilit\u00e9, qui fait ici office de preuve entre les 2 commer\u00e7ants.<\/p>\n

Les dettes, qui sont donc toutes 2 certaines et exigibles, peuvent donc donner lieu \u00e0 compensation.<\/p>\n

Source : Arr\u00eat de la Cour de cassation, chambre commerciale, du 3 f\u00e9vrier 2021, n\u00b0 18-26855<\/p>\n

Compensation de cr\u00e9ances : \u00ab prouvez-le ! \u00bb<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Les factures \u00e9mises et comptabilis\u00e9es par un professionnel suffisent-elles \u00e0 prouver l\u2019existence d\u2019une dette d\u00e9tenue sur un autre professionnel ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3711,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"\nCompensation de cr\u00e9ances : \u00ab prouvez-le ! \u00bb - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/compensation-de-creances-prouvez-le\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compensation de cr\u00e9ances : \u00ab prouvez-le ! \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les factures \u00e9mises et comptabilis\u00e9es par un professionnel suffisent-elles \u00e0 prouver l\u2019existence d\u2019une dette d\u00e9tenue sur un autre professionnel ? 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