Maître Jean-Paul FOURMONT

Avocat au barreau de Coutances

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit du travail et social, Assurances des particuliers

Barreau : Coutances-Avranches

Adresse : 3 Avenue Maréchal Foch 50150 SOURDEVAL

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Publié le 25/01/2022

L'impôts sur le revenu est pris en compte pour apprécier la situation de surendettement,quelle soit la source de revenu.

Article juridique - Droit du crédit et de la consommation

Par Me Jean-Paul FOURMONT

L'impôts sur le revenu est pris en compte pour apprécier la situation de surendettement,quelle soit la source de revenu.

La Cour de Cassation a rendu un arrêt le 4 novembre 2021 qui indique que la créance résultant d'un redressement de l'impôt sur le revenu pour des bénéfices professionnels n'est pas une créance professionnelle du contribuable .Elle doit donc être prise en compte pour apprécier s'il peut bénéficier de la procédure de traitement de sa situation de surendettement.

La procédure de surendettement n'est ouverte aux personnes physiques de bonne foi ,se trouvant dans l'impossibilité manifeste de faire face à l'ensemble de leurs dettes non professionnelles exigibles ou à échoir(art L 711-1 Code de la consommation).

Il y a déja eu un arrêt en date du 10 juillet 2002 de la Cour de Cassation,allant dans le même sens.

Les dettes doivent être antérieures à la procédure de surendettement.