Cour de Cassation, Chambre commerciale, du 31 mai 1988, 85-18.390, Publié au bulletin
Presiding Judge | Président :M. Baudoin |
Case Outcome | Rejet . |
Counsel | Avocats :la SCP Lyon-Caen,Fabiani et Liard,M. Foussard . |
Docket Number | 85-18390 |
Date | 31 mai 1988 |
Citation | DANS LE MEME SENS : Chambre commerciale, 1972-11-21 Bulletin 1972, IV, n° 295, p. 276 (rejet).<br/> |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 1988 IV N° 178 p. 125 |
Sur le moyen unique :
Attendu que, selon l'arrêt attaqué (Orléans, 2 octobre 1985), M. X... a été mis en règlement judiciaire le 6 décembre 1978, qu'il a été autorisé à poursuivre son exploitation et que le concordat, qu'il a obtenu de ses créanciers, a été homologué le 24 octobre 1979 ; que le receveur principal des Impôts a mis en recouvrement une certaine somme, s'appliquant à la taxe à la valeur ajoutée et à la taxe de formation professionnelle pour la période du 1er janvier 1979 au 24 octobre 1979, qui est demeurée impayée ; que, le 6 février 1981, le concordat a été résolu et le règlement judiciaire converti en liquidation des biens ;
Attendu que le syndic de la liquidation des biens fait grief à la cour d'appel d'avoir dit que le Trésor, créancier de la masse, n'avait pas à produire dans la procédure postérieure à la résolution du concordat, alors, selon le pourvoi, que le Trésor, créancier de la masse antérieurement à l'homologation du concordat, ne peut faire valoir cette qualité qu'à l'encontre des...
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