{"id":11022,"date":"2015-07-28T00:50:08","date_gmt":"2015-07-27T22:50:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11022"},"modified":"2025-04-10T17:03:55","modified_gmt":"2025-04-10T15:03:55","slug":"liquidation-judiciaire","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/","title":{"rendered":"La liquidation judiciaire"},"content":{"rendered":"<p>Lorsqu\u2019une entreprise se trouve en difficult\u00e9s, sera ouverte \u00e0 son encontre une proc\u00e9dure collective. Il en existe trois sortes : la sauvegarde, le redressement et, enfin la liquidation judiciaire. Si on envisage la survie de l\u2019entreprise dans les deux premi\u00e8res, en revanche, cela n\u2019est pas le cas de la liquidation judiciaire. En effet, <strong><span class=\"exergue\">la liquidation judiciaire suppose une situation irr\u00e9m\u00e9diablement compromise et le but sera ici de vendre l\u2019actif de l\u2019entreprise afin d\u2019apurer (au maximum) le passif.\u00a0<\/span><\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous en dit plus.<\/span><\/p>\n<figure id=\"attachment_11106\" aria-describedby=\"caption-attachment-11106\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-11106 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-3-1-300x169.jpg\" alt=\"La liquidation judiciaire\" width=\"300\" height=\"169\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-3-1-300x169.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-3-1.jpg 636w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-11106\" class=\"wp-caption-text\">La liquidation judiciaire<\/figcaption><\/figure>\n<h2><span style=\"color: #fb4c35;\"><strong>L\u2019ouverture de la liquidation judiciaire<\/strong><\/span><\/h2>\n<p>La liquidation judiciaire peut se prononcer d\u2019office ou apr\u00e8s l\u2019\u00e9chec d\u2019une <strong><a title=\"La proc\u00e9dure de sauvegarde pour les entreprises en difficult\u00e9\" href=\"https:\/\/valoxy.org\/blog\/procedure-de-sauvegarde-pour-entreprises-difficulte-19122014avalchriib\/\" target=\"_blank\" rel=\"noopener noreferrer\">proc\u00e9dure de sauvegarde<\/a><\/strong> ou d\u2019un <strong><a title=\"La proc\u00e9dure de redressement judiciaire\" href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\" target=\"_blank\" rel=\"noopener noreferrer\">redressement judiciaire<\/a>.<\/strong><\/p>\n<p>Pour qu\u2019une proc\u00e9dure de liquidation judiciaire s&rsquo;ouvre \u00e0 l\u2019encontre d\u2019une entreprise, <span class=\"exergue\"><strong>cette derni\u00e8re <\/strong><\/span><\/p>\n<ul>\n<li><span class=\"exergue\"><strong>doit se trouver en \u00e9tat de <\/strong><\/span><strong>cessation de paiements,<\/strong><\/li>\n<li><span class=\"exergue\"><strong>son redressement doit \u00eatre manifestement impossible.<\/strong><\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignright wp-image-5789 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/juridique-234x300.png\" alt=\"La liquidation judiciaire\" width=\"183\" height=\"235\" \/>Son prononc\u00e9 peut intervenir \u00e0 diff\u00e9rents moments. En effet, elle peut s&rsquo;ouvrir d\u2019office si les deux <span class=\"exergue\"><strong>conditions cumulatives<\/strong><\/span> vues supra sont remplies. Elle peut \u00e9galement se prononcer \u00e0 tout moment de la proc\u00e9dure de redressement si ce dernier s\u2019av\u00e8re impossible. Elle peut enfin intervenir suite \u00e0 un plan de redressement ou de sauvegarde qui \u00e9chouerait.<\/p>\n<p>Comme dans les proc\u00e9dures de sauvegarde et de redressement il y aura d\u00e9signation d&rsquo;<span class=\"exergue\"><strong>un juge-commissaire, un repr\u00e9sentant des salari\u00e9s et des repr\u00e9sentants des cr\u00e9anciers (les contr\u00f4leurs)<\/strong><\/span>. En revanche, un nouvel organe de proc\u00e9dure sera ici d\u00e9sign\u00e9, le <strong><span class=\"exergue\">liquidateur<\/span><\/strong>. Ce dernier se choisit sur la liste des mandataires judiciaires et comme son nom l\u2019indique, il aura pour <span class=\"exergue\"><strong>mission de liquider l\u2019actif afin d\u2019apurer le passif.<\/strong><\/span><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les sp\u00e9cificit\u00e9s de la liquidation judiciaire<\/strong><\/span><\/h2>\n<p>Si la liquidation judiciaire partage de nombreux points communs avec les autres proc\u00e9dures collectives comme l\u2019interdiction de paiement des cr\u00e9ances ant\u00e9rieures ou la suspension des poursuites individuelles, elle se distingue sur des points tr\u00e8s importants.<\/p>\n<p>Tout d\u2019abord, <span class=\"exergue\"><strong>les \u00e9ventuels garants ne b\u00e9n\u00e9ficient pas de l\u2019interruption des poursuites individuelles<\/strong><\/span>. Si le d\u00e9biteur demeure \u00ab prot\u00e9g\u00e9 \u00bb en cette qualit\u00e9, on peut le poursuivre si (comme c\u2019est souvent le cas) il est garant de son entreprise.<\/p>\n<p><img decoding=\"async\" class=\"alignleft wp-image-5219 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/arnaque-les-registres-241x300.png\" alt=\"La liquidation judiciaire\" width=\"159\" height=\"198\" \/><\/p>\n<p>Ensuite, en liquidation,<span class=\"exergue\"><strong> toutes les dettes sont r\u00e9put\u00e9es exigibles imm\u00e9diatement<\/strong><\/span> afin de pouvoir traiter l\u2019int\u00e9gralit\u00e9 du passif.<\/p>\n<p>Enfin, pendant la liquidation judiciaire, <span class=\"exergue\"><strong>le d\u00e9biteur (<\/strong><\/span><strong><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">entrepreneur individuel<\/a>, <\/strong><span class=\"exergue\"><strong>g\u00e9rant, pr\u00e9sident) est totalement dessaisi de la gestion (administration et disposition des biens) de l\u2019entreprise au profit du liquidateur<\/strong><\/span>. Si dans la sauvegarde et le redressement, les missions de l\u2019administrateur peuvent se limiter \u00e0 la surveillance ou l\u2019assistance du d\u00e9biteur, le liquidateur a ici tous pouvoirs pour remplir sa mission. Il se substitue compl\u00e8tement au d\u00e9biteur.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>L\u2019activit\u00e9 de l\u2019entreprise en liquidation judiciaire<\/strong><\/span><\/h2>\n<p><span class=\"exergue\"><strong>Si la survie de l\u2019entreprise n&rsquo;est pas envisageable, l\u2019activit\u00e9 de l\u2019entreprise peut en revanche \u00eatre maintenue pendant un certain temps<\/strong><\/span> notamment pour permettre la vente de certains stocks ou encore celle du fonds de commerce.<\/p>\n<p>A noter que l\u2019activit\u00e9 est forc\u00e9ment maintenue si un plan de cession est envisageable. (mais pour une dur\u00e9e maximale de 3 mois, renouvelable 3 mois).<\/p>\n<p>A noter \u00e9galement que si le liquidateur a la possibilit\u00e9 de poursuivre, pour le bien de l\u2019entreprise, certains contrats qui seraient \u00ab\u00a0en cours\u00a0\u00bb, il n\u2019a pas le choix quant aux contrats de travail. En effet, <span class=\"exergue\"><strong>que l\u2019activit\u00e9 de l\u2019entreprise soit maintenue ou non, les contrats de travail continuent et ce de plein droit<\/strong><\/span>. Les salari\u00e9s sont ainsi \u00ab\u00a0prot\u00e9g\u00e9s\u00a0\u00bb car pour mettre fin \u00e0 leurs contrats, il faudra passer par des proc\u00e9dures de licenciement \u00e9conomique.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les issues de la liquidation judiciaire<\/strong><\/span><\/h2>\n<h3><span style=\"text-decoration: underline;\">Plan de cession<\/span><\/h3>\n<p>La liquidation judiciaire peut aboutir sur un <span class=\"exergue\"><strong>plan de cession totale ou partielle de l\u2019entreprise. <\/strong>Ce plan<\/span> aura pour but d\u2019assurer le maintien d\u2019activit\u00e9s susceptibles d\u2019exploitation autonome, de tout ou partie des emplois qui y sont attach\u00e9s et d\u2019apurer le passif.\u00a0 Il peut aussi d&rsquo;\u00e9viter la liquidation, en faisant rentrer des liquidit\u00e9s par une cession partielle d\u2019activit\u00e9 dans le cadre d\u2019un redressement judiciaire (L. 642-5 C. com).<\/p>\n<p>(Voir notre article <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/plan-cession-entreprise\/\">Le plan de cession d\u2019une entreprise<\/a><\/span>).<\/p>\n<h3><span style=\"text-decoration: underline;\">R\u00e9partition du produit de liquidation<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-3906 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise7-300x284.png\" alt=\"La liquidation judiciaire\" width=\"178\" height=\"169\" \/>Une fois l\u2019int\u00e9gralit\u00e9 de l\u2019actif liquid\u00e9, <span class=\"exergue\"><strong>le liquidateur aura pour mission de d\u00e9sint\u00e9resser les diff\u00e9rents cr\u00e9anciers<\/strong><\/span> en r\u00e9glant les dettes de l\u2019entreprise. Ici, on va tenir compte du rang des cr\u00e9anciers en fonction des diverses s\u00fbret\u00e9s qui peuvent grever leurs cr\u00e9ances. <span class=\"exergue\"><strong>Les privil\u00e9gi\u00e9s passeront avant les chirographaires<\/strong><\/span> (cr\u00e9anciers n\u2019ayant pas de s\u00fbret\u00e9s).<\/p>\n<p>A noter que <span class=\"exergue\"><strong>les salari\u00e9s passent en priorit\u00e9 car ils b\u00e9n\u00e9ficient de ce que l\u2019on appelle un \u00ab\u00a0super-privil\u00e8ge\u00a0\u00bb<\/strong><\/span>. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lags-garantit-les-creances-des-salaries\/\" target=\"_self\" rel=\"noopener\">L\u2019AGS garantit les cr\u00e9ances des salari\u00e9s)<\/a><\/p>\n<p>A noter enfin que <span class=\"exergue\"><strong>les associ\u00e9s passent en dernier<\/strong><\/span>, mais hormis les cas de <strong><a title=\"La liquidation amiable d\u2019une soci\u00e9t\u00e9\" href=\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\" target=\"_blank\" rel=\"noopener noreferrer\">liquidation amiable<\/a><\/strong>, il y a rarement de boni de liquidation \u00e0 se partager. Au contraire, la plupart des liquidations judiciaires se cl\u00f4turent pour insuffisance d\u2019actif.<\/p>\n<h3><span style=\"text-decoration: underline;\">Cl\u00f4ture<\/span><\/h3>\n<p>La liquidation est cl\u00f4tur\u00e9e soit suite \u00e0 un <span class=\"exergue\"><strong>plan de cession<\/strong><\/span>, soit pour <span class=\"exergue\"><strong>extinction de passif<\/strong><\/span>. Il s\u2019agit l\u00e0 du cas tr\u00e8s rare o\u00f9 la liquidation de l\u2019actif a permis de payer toutes les dettes. Le d\u00e9biteur est alors r\u00e9tabli dans l\u2019ensemble de ses droits.\u00a0 Il n\u2019est plus dessaisi de ses fonctions ni inqui\u00e9t\u00e9 par d\u2019\u00e9ventuelles sanctions.<\/p>\n<p>En revanche, les liquidations judiciaires se soldent la plupart du temps par une cl\u00f4ture pour<span class=\"exergue\"><strong> insuffisance d\u2019actif<\/strong><\/span>. Il y aura ce que l\u2019on appelle une <span class=\"exergue\"><strong>purge des dettes<\/strong><\/span>, ces derni\u00e8res \u00e9tant purement et simplement annul\u00e9es (avec tout de m\u00eame quelques exceptions \u00e0 ce principe).<\/p>\n<div class=\"encadre-style\">Remarque\u00a0: Les cr\u00e9anciers qui subissent une perte dans le cadre d\u2019une purge vont pouvoir la constater de mani\u00e8re comptable ainsi que la d\u00e9duire fiscalement.<\/div>\n<p>Tout ceci n\u2019est bien s\u00fbr <span class=\"exergue\"><strong>valable que si l\u2019insuffisance d\u2019actif ne provient pas d&rsquo;une mauvaise gestion du d\u00e9biteur<\/strong><\/span>. Si c\u2019est le cas, ce dernier s\u2019expose \u00e0 des <strong><a title=\"Proc\u00e9dures collectives : Que risque le dirigeant ?\" href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-sanctions-dirigeant\/\" target=\"_blank\" rel=\"noopener noreferrer\">sanctions<\/a><\/strong> tant professionnelles que p\u00e9nales.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>La liquidation judiciaire simplifi\u00e9e<\/strong><\/span><\/h2>\n<p>Contrairement \u00e0 la <strong><a title=\"La proc\u00e9dure de sauvegarde acc\u00e9l\u00e9r\u00e9e\" href=\"https:\/\/valoxy.org\/blog\/sauvegarde-acceleree\/\" target=\"_blank\" rel=\"noopener noreferrer\">proc\u00e9dure de sauvegarde acc\u00e9l\u00e9r\u00e9e<\/a><\/strong> qui concerne les grandes entreprises, <span class=\"exergue\"><strong>la liquidation judiciaire simplifi\u00e9e se destine quant \u00e0 elle aux petites voire tr\u00e8s petites entreprises<\/strong><\/span>. Elle poss\u00e8de l\u2019avantage d\u2019\u00eatre <span class=\"exergue\"><strong>moins co\u00fbteuse<\/strong><\/span> mais \u00e9galement <span class=\"exergue\"><strong>plus rapide<\/strong><\/span> qu\u2019une liquidation judiciaire \u00ab\u00a0classique\u00a0\u00bb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-6390 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-280x300.jpg\" alt=\"La liquidation judiciaire\" width=\"280\" height=\"300\" \/>Elle est<span class=\"exergue\"><strong> facultative<\/strong><\/span> pour les petites entreprises qui\u00a0:<\/p>\n<ul>\n<li>Ne poss\u00e8dent <span class=\"exergue\"><strong>pas d\u2019immeuble<\/strong><\/span><\/li>\n<li>Emploient<span class=\"exergue\"><strong> 5 salari\u00e9s<\/strong><\/span> maximum<\/li>\n<li>Ont un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 <span class=\"exergue\"><strong>750\u00a0000 euros<\/strong><\/span>.<\/li>\n<\/ul>\n<p>Elle est en revanche <span class=\"exergue\"><strong>obligatoire<\/strong><\/span> pour les tr\u00e8s petites entreprises qui\u00a0:<\/p>\n<ul>\n<li>Ne poss\u00e8dent <span class=\"exergue\"><strong>pas d\u2019immeuble<\/strong><\/span><\/li>\n<li>Emploient <span class=\"exergue\"><strong>1 seul salari\u00e9<\/strong><\/span> (ou aucun)<\/li>\n<li>Ont un chiffre d\u2019affaire inf\u00e9rieur ou \u00e9gal \u00e0 <span class=\"exergue\"><strong>300\u00a0000 euros.<\/strong><\/span><\/li>\n<\/ul>\n<p>Sa dur\u00e9e est de <span class=\"exergue\"><strong>6 mois<\/strong><\/span> lorsqu\u2019elle est obligatoire et d\u2019<span class=\"exergue\"><strong>un an<\/strong> <\/span>lorsqu\u2019elle est facultative.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur les proc\u00e9dures collectives et la liquidation d\u2019une soci\u00e9t\u00e9 ?\u00a0 Retrouvez nos articles sur le blog Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-personnes-concernees\/\"><span class=\"s2\">Proc\u00e9dures collectives<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/difficultes-entreprises-traitement\/\"><span class=\"s4\">Le traitement des difficult\u00e9s des entreprises<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/la-procedure-de-conciliation\/\"><span class=\"s4\">La proc\u00e9dure de conciliation<\/span><\/a><\/span><\/li>\n<li><span class=\"s3\"><span class=\"s4\">La cessation de paiements<\/span><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/procedure-dalerte\/\"><span class=\"s4\">La proc\u00e9dure d\u2019alerte dans les entreprises : comment pr\u00e9venir les difficult\u00e9s ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\"><span class=\"s4\">La proc\u00e9dure de redressement judiciaire<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019une entreprise se trouve en difficult\u00e9s, sera ouverte \u00e0 son encontre une proc\u00e9dure collective. Il en existe trois sortes : la sauvegarde, le redressement et, enfin la liquidation judiciaire. Si on envisage la survie de l\u2019entreprise dans les deux premi\u00e8res,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-11022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La proc\u00e9dure de liquidation judiciaire<\/title>\n<meta name=\"description\" content=\"Lorsque l&#039;entreprise se trouve en \u00e9tat de cessation de paiements et que son redressement est manifestement impossible, la liquidation judiciaire est in\u00e9luctable...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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