Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 24 AVENUE DE L OPERA 75001 PARIS

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Publié le 05/09/2022

GALERIE EN LIQUIDATION JUDICIAIRE : CONSEQUENCES POUR LE GALERISTE

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

GALERIE EN LIQUIDATION JUDICIAIRE : CONSEQUENCES POUR LE GALERISTE

X dirigeait une galerie d’art contemporain.

En 2015, la galerie a été placée en liquidation judiciaire et a subi des redressements fiscaux.

Estimant que X avait commis des fautes ayant contribué à aggraver la situation financière de la galerie, le Ministère public a demandé une sanction personnelle à son encontre.

2 griefs étaient reprochés à X :

absence de tenue de comptabilité
augmentation frauduleuse du passif de la galerie

Le 5 août 2022, la CA Paris a retenu ces 2 griefs.

Sanction infligée à X : interdiction de gérer pour une durée de 4 ans.

Sur l’absence de tenue de comptabilité de la galerie :

X n’a établi aucune comptabilité :

pas de comptes sociaux (bilan + compte de résultat + annexe)
pas de livre journal
pas de grand-livre

X n’a procédé à aucune déclaration fiscale :

pas de déclaration de TVA
pas de déclaration de BIC

X a essayé de se dédouaner en rejetant la responsabilité sur son expert-comptable.

Selon X, l’expert-comptable aurait refusé d’établir la comptabilité sous le fallacieux prétexte que sa facture d’honoraires n’aurait pas été payée.

Mais pour la Cour, peu importent les difficultés rencontrées par X avec l’expert-comptable : elles ne sauraient décharger X de ses obligations comptables et fiscales.

Sur l’augmentation frauduleuse du passif de la galerie :

Pendant 2 ans, la galerie a encaissé de la TVA mais ne l’a pas reversée.

Après un contrôle de l’administration fiscale, la galerie a donc subi des rappels de TVA, et une majoration de 40% pour non-dépôt des déclarations.

Cette majoration (> 40.000 €) a aggravé le passif de la galerie.

La Cour estime que, en tant que dirigeant, X ne pouvait ignorer qu'en ne déposant aucune déclaration de TVA la galerie se trouvait exposée à un contrôle fiscal et à des majorations susceptibles d'augmenter le passif social.

La liquidation judiciaire est souvent une épreuve difficile à vivre. Mais le dirigeant n’est pas au bout de ses peines puisqu’il encourt dans certains cas des sanctions personnelles, civiles ou pénales : interdiction de gérer, faillite personnelle, comblement de passif, banqueroute.