{"id":71164,"date":"2025-03-06T12:40:00","date_gmt":"2025-03-06T11:40:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=71164"},"modified":"2025-05-02T14:50:17","modified_gmt":"2025-05-02T12:50:17","slug":"tribunal-des-activites-economiques","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tribunal-des-activites-economiques\/","title":{"rendered":"Le Tribunal des Activit\u00e9s \u00c9conomiques (TAE)"},"content":{"rendered":"\n<p>Un Tribunal des Activit\u00e9s \u00c9conomiques (TAE) remplace, en ce d\u00e9but d\u2019ann\u00e9e 2025, le Tribunal de Commerce dans 12 juridictions, pour le traitement des entreprises en difficult\u00e9.<\/p>\n\n\n\n<p>\u00c0 qui s\u2019adresse-t-il ? Quelles sont ses pr\u00e9rogatives ? Pour quelles proc\u00e9dures ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique le nouveau Tribunal des Affaires \u00c9conomiques (TAE).<\/p>\n\n\n\n<p>Le traitement judiciaire des proc\u00e9dures amiables et collectives des professionnels dont l\u2019activit\u00e9 rencontre des difficult\u00e9s se partage entre :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-tribunal-de-commerce\/\">Le Tribunal de Commerce<\/a> (TC), pour les artisans et les commer\u00e7ants,<\/li>\n\n\n\n<li>Le Tribunal Judiciaire, pour les autres professions.<\/li>\n<\/ul>\n\n\n\n<p>La loi d&rsquo;orientation et de programmation du Minist\u00e8re de la justice (Loi n\u00b02023-1059 du 20 novembre 2023) a cr\u00e9\u00e9, \u00e0 titre exp\u00e9rimental dans 12 juridictions, un Tribunal des Activit\u00e9s \u00c9conomiques (TAE), aux comp\u00e9tences \u00e9largies,  \u00e0 l&rsquo;ensemble des acteurs \u00e9conomiques, quel que soit leur statut, en lieu et place du Tribunal de Commerce.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Objectif<\/strong><\/h3>\n\n\n\n<p>L\u2019objectif est de mesurer l\u2019int\u00e9r\u00eat de n\u2019avoir qu\u2019un seul tribunal pour traiter <strong>l\u2019ensemble des proc\u00e9dures amiables et collectives<\/strong> des professionnels dont l\u2019activit\u00e9 rencontre des difficult\u00e9s.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>O\u00f9 ?<\/strong><\/h3>\n\n\n\n<p>Cette exp\u00e9rimentation aura lieu dans le ressort de 12 Tribunaux de Commerce : Auxerre, Avignon, Le Havre, Le Mans, Limoges, Lyon, Marseille, Nancy, Nanterre, Paris, Saint-Brieuc et Versailles. Choisis sur tout le territoire fran\u00e7ais, ces tribunaux refl\u00e8teront la diversit\u00e9 du tissu \u00e9conomique.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pour quelles proc\u00e9dures ?<\/strong><\/h3>\n\n\n\n<p>Les 12 nouveaux TAE absorberont les comp\u00e9tences des Tribunaux de Commerce, et certaines comp\u00e9tences des tribunaux judiciaires. Ils deviennent seuls comp\u00e9tents pour traiter des proc\u00e9dures collectives et proc\u00e9dures amiables.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les proc\u00e9dures amiables sont l&rsquo;alerte, <a href=\"https:\/\/valoxy.org\/blog\/prevention-difficultes-mandataire-ad-hoc-conciliation\/\">le mandat ad hoc<\/a>, <a href=\"https:\/\/valoxy.org\/blog\/la-procedure-de-conciliation\/\">la conciliation<\/a>, et, dans le cadre d&rsquo;un r\u00e8glement amiable agricole, la d\u00e9signation d&rsquo;un conciliateur.&nbsp;<\/li>\n\n\n\n<li>Les proc\u00e9dures collectives sont la sauvegarde, <a href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\">le redressement judiciaire<\/a> et <a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\">la liquidation judiciaire<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>Ils traiteront aussi de <em>\u201ctoutes les actions et les contestations relatives aux baux commerciaux n\u00e9es de la proc\u00e9dure collective et qui pr\u00e9sentent avec celle-ci des liens de connexit\u00e9 suffisants.\u201d<\/em> <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049889657\">(article 26)<\/a><\/p>\n\n\n\n<p>S&rsquo;agissant des op\u00e9rateurs non-commer\u00e7ants &#8211; hors professions lib\u00e9rales r\u00e9glement\u00e9es &#8211; la comp\u00e9tence des nouveaux TAE ne concerne pas les contentieux, mais uniquement les \u201cdifficult\u00e9s des entreprises\u201d, seuls litiges vis\u00e9s par la loi du 20&nbsp;novembre 2023. Les autres proc\u00e9dures restent de la comp\u00e9tence du juge judiciaire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pour qui ?<\/strong><\/h3>\n\n\n\n<p>Tous les professionnels, quels que soient leur statut et leur activit\u00e9, y compris les professions agricoles, d\u00e9pendront dor\u00e9navant des nouveaux TAE. Cela inclut donc aussi les membres des <a href=\"https:\/\/valoxy.org\/blog\/profession-liberale\/\">professions lib\u00e9rales<\/a>, les <a href=\"https:\/\/valoxy.org\/blog\/societe-civile\/\">soci\u00e9t\u00e9s civiles<\/a> et les associations, qui d\u00e9pendaient auparavant du tribunal judiciaire. Cela n&rsquo;entra\u00eene aucun changement des r\u00e8gles de fond applicables \u00e0 toutes ces professions.<\/p>\n\n\n\n<p><em>Seuls les membres des professions lib\u00e9rales r\u00e9glement\u00e9es du droit (avocats, notaires, commissaires de justice, greffiers du Tribunal de Commerce, administrateurs et <\/em><a href=\"https:\/\/valoxy.org\/blog\/le-mandataire-de-justice\/\"><em>mandataires de justice<\/em><\/a><em> continueront \u00e0 relever, en cas de difficult\u00e9s financi\u00e8res, de la comp\u00e9tence du tribunal judiciaire.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quand ?<\/strong><\/h3>\n\n\n\n<p>L\u2019exp\u00e9rience commence \u00e0 compter du 1er Janvier 2025, et durera quatre ans, jusqu\u2019au 31 d\u00e9cembre 2028.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Le fonctionnement du TAE<\/strong><\/h3>\n\n\n\n<p>Le Tribunal des activit\u00e9s \u00e9conomiques se compose de juges consulaires du <a href=\"https:\/\/valoxy.org\/blog\/le-tribunal-de-commerce\/\">Tribunal de Commerce<\/a>, de juges exer\u00e7ant la profession d\u2019exploitant agricole et de greffiers du tribunal de commerce. La composition des TAE refl\u00e8tera ainsi un peu plus la diversit\u00e9 de statuts des acteurs justiciables.<\/p>\n\n\n\n<p>Les juges consulaires sont des commer\u00e7ants et artisans (des chefs d\u2019entreprise), \u00e9lus par leurs pairs. Ce ne sont pas des magistrats professionnels. La loi ouvre la composition des TAE \u00e0 des juges exploitants agricoles. Contrairement aux juges consulaires, ils ne sont pas \u00e9lus, mais nomm\u00e9s par le ministre de la Justice, et ne si\u00e8geront qu\u2019en qualit\u00e9 d\u2019assesseur, apr\u00e8s avoir \u00e9t\u00e9 form\u00e9s pendant quatre mois aux questions juridiques. La loi ne pr\u00e9voit par contre aucun juge de TAE issu des professions lib\u00e9rales (non r\u00e9glement\u00e9es) ou du monde associatif. Le droit applicable n\u2019est pas modifi\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Nouveaut\u00e9<\/strong><\/h3>\n\n\n\n<p>Dor\u00e9navant, les agriculteurs rel\u00e8veront aussi, dans les juridictions concern\u00e9es, des juges des tribunaux de commerce pour ce qui est de la pr\u00e9vention des difficult\u00e9s des entreprises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Contribution financi\u00e8re<\/strong><\/h3>\n\n\n\n<p>La loi pr\u00e9voit que celui qui saisit le TAE d&rsquo;une demande pour un montant sup\u00e9rieur \u00e0 50 000&nbsp;\u20ac versera une \u201ccontribution pour la justice \u00e9conomique\u201d. Son montant d\u00e9pend de la capacit\u00e9 contributive du demandeur, de sa qualit\u00e9 de personne physique ou morale et des pr\u00e9tentions de l\u2019action. <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050870748\">Voir ici le bar\u00e8me<\/a>.<\/p>\n\n\n\n<p>Un d\u00e9cret du 30&nbsp;d\u00e9cembre 2024 fixe les bar\u00e8mes applicables. Ceux-ci sont assortis de nombreux cas de dispense, notamment pour les personnes physiques, et les personnes morales de droit priv\u00e9 employant moins de 250 salari\u00e9s.&nbsp;<\/p>\n\n\n\n<p>Un comportement dilatoire ou abusif pourra entra\u00eener une amende civile d&rsquo;un maximum de 10.000&nbsp;\u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u00c9valuation<\/strong><\/h3>\n\n\n\n<p>Un comit\u00e9 compos\u00e9 d\u2019experts et de parlementaires sera charg\u00e9 de remettre un rapport d\u2019\u00e9valuation au Parlement avant le 1er juillet 2028.<\/p>\n\n\n\n<p>Le Minist\u00e8re de la Justice a d&rsquo;ores et d\u00e9j\u00e0 mis en place un Comit\u00e9 national de pilotage, d\u00e9di\u00e9 au suivi de l&rsquo;exp\u00e9rimentation.<\/p>\n\n\n\n<p>Un questionnaire de satisfaction est disponible au sein de chaque tribunal des activit\u00e9s \u00e9conomiques. Il recueillera l\u2019avis des justiciables concern\u00e9s.<\/p>\n\n\n\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/power-bi\/\">Power BI et le reporting<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-prevention-des-impayes\/\">La pr\u00e9vention des impay\u00e9s<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/actualites-davril-2025\/\"><a href=\"https:\/\/valoxy.org\/blog\/actualites-de-mai-2025\/\">Actualit\u00e9s de Mai 2025<\/a><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\">Le r\u00f4le de l\u2019expert-comptable et ses responsabilit\u00e9s<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/mediateur-en-cas-de-litige-financier\/\">\u00c0 quel m\u00e9diateur faire appel en cas de litige financier ?<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un Tribunal des Activit\u00e9s \u00c9conomiques (TAE) remplace, en ce d\u00e9but d\u2019ann\u00e9e 2025, le Tribunal de Commerce dans 12 juridictions, pour le traitement des entreprises en difficult\u00e9. \u00c0 qui s\u2019adresse-t-il ? Quelles sont ses pr\u00e9rogatives ? Pour quelles proc\u00e9dures ? Valoxy,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":71176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-71164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le Tribunal des Activit\u00e9s \u00c9conomiques (TAE) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le Tribunal des Activit\u00e9s \u00c9conomiques devient seul comp\u00e9tent pour traiter des proc\u00e9dures amiables et collectives.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/tribunal-des-activites-economiques\/\" \/>\n<meta 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