{"id":9131,"date":"2023-11-15T00:00:00","date_gmt":"2023-11-14T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/avis-a-tiers-detenteur-et-liquidation-judiciaire-attention-a-la-chronologie\/"},"modified":"2023-11-15T00:00:00","modified_gmt":"2023-11-14T23:00:00","slug":"avis-a-tiers-detenteur-et-liquidation-judiciaire-attention-a-la-chronologie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/avis-a-tiers-detenteur-et-liquidation-judiciaire-attention-a-la-chronologie\/","title":{"rendered":"Avis \u00e0 tiers d\u00e9tenteur et liquidation judiciaire : attention \u00e0 la chronologie !"},"content":{"rendered":"<p>Un liquidateur judiciaire constate qu\u2019il manque de l\u2019argent sur le compte bancaire d\u2019une soci\u00e9t\u00e9 en liquidation. Un manque que justifie la banque par un avis \u00e0 tiers d\u00e9tenteur qu\u2019elle a re\u00e7u de l\u2019administration fiscale avant l\u2019ouverture de la liquidation. \u00ab Peu importe \u00bb, selon le liquidateur qui r\u00e9clame la restitution de la totalit\u00e9 des fonds. Qu\u2019en pense le juge ?<\/p>\n<h2>Avis \u00e0 tiers d\u00e9tenteur et liquidation judiciaire : qui passe en 1er ?<\/h2>\n<p>Pour rappel, lorsqu\u2019une proc\u00e9dure de liquidation judiciaire est ouverte, la gestion de l\u2019entreprise est confi\u00e9e \u00e0 un professionnel appel\u00e9 liquidateur judiciaire. Sa mission est de r\u00e9cup\u00e9rer les actifs de la soci\u00e9t\u00e9 afin de rembourser le maximum de dettes, selon un ordre \u00e9tabli par la loi.<\/p>\n<p>Dans une r\u00e9cente affaire, un liquidateur r\u00e9cup\u00e8re le dossier d\u2019une soci\u00e9t\u00e9 tout juste mise en liquidation judiciaire. Il prend contact avec la banque de la soci\u00e9t\u00e9 afin de r\u00e9cup\u00e9rer l\u2019argent pr\u00e9sent sur son compte bancaire. La banque s\u2019ex\u00e9cute et verse une somme\u2026 bien inf\u00e9rieure aux calculs du liquidateur !<\/p>\n<p>La raison de cette diff\u00e9rence ? Des d\u00e9bits r\u00e9alis\u00e9s apr\u00e8s l\u2019ouverture de la proc\u00e9dure collective, circonstance qui les rend, selon le liquidateur, inopposables\u2026 Il r\u00e9clame donc \u00e0 la banque l\u2019int\u00e9gralit\u00e9 de l\u2019argent, c\u2019est-\u00e0-dire le montant pr\u00e9sent sur le compte juste avant l\u2019ouverture de la liquidation.<\/p>\n<p>\u00ab Impossible ! \u00bb, r\u00e9pond la banque : certes, elle a d\u00e9bit\u00e9 le compte apr\u00e8s l\u2019ouverture de la proc\u00e9dure collective, mais pour une bonne raison. Elle a re\u00e7u de l\u2019administration fiscale un avis \u00e0 tiers d\u00e9tenteur avant l\u2019ouverture de cette proc\u00e9dure. Elle \u00e9tait donc oblig\u00e9e de pr\u00e9lever les sommes demand\u00e9es\u2026<\/p>\n<p>\u00ab Vrai ! \u00bb, tranche le juge en faveur de la banque : l\u2019ouverture de la liquidation judiciaire \u00e9tant post\u00e9rieure \u00e0 la r\u00e9ception de l\u2019avis \u00e0 tiers d\u00e9tenteur, la banque devait bien reverser l\u2019argent \u00e0 l\u2019administration. Le liquidateur devra se contenter des sommes restantes\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.courdecassation.fr\/decision\/653a04d4d0451e8318d0e819?search_api_fulltext=%2021-22993&amp;op=Rechercher%20sur%20judilibre&amp;date_du=&amp;date_au=&amp;judilibre_juridiction=all&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=0&amp;nextdecisionindex=1\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 25 octobre 2023, no 21-22993<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/avis-a-tiers-detenteur-et-liquidation-judiciaire-attention-a-la-chronologie\" target=\"_blank\" rel=\"noopener\">Avis \u00e0 tiers d\u00e9tenteur et liquidation judiciaire : attention \u00e0 la chronologie !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/pastpresentfuture.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un liquidateur judiciaire constate qu\u2019il manque de l\u2019argent sur le compte bancaire d\u2019une soci\u00e9t\u00e9 en liquidation. Un manque que justifie la banque par un avis \u00e0 tiers d\u00e9tenteur qu\u2019elle a re\u00e7u de l\u2019administration fiscale avant l\u2019ouverture de la liquidation. \u00ab Peu importe \u00bb, selon le liquidateur qui r\u00e9clame la restitution de la totalit\u00e9 des fonds. Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":9132,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-9131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avis \u00e0 tiers d\u00e9tenteur et liquidation judiciaire : attention \u00e0 la chronologie ! - 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\/avis-a-tiers-detenteur-et-liquidation-judiciaire-attention-a-la-chronologie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avis \u00e0 tiers d\u00e9tenteur et liquidation judiciaire : attention \u00e0 la chronologie ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un liquidateur judiciaire constate qu\u2019il manque de l\u2019argent sur le compte bancaire d\u2019une soci\u00e9t\u00e9 en liquidation. 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