{"id":6373,"date":"2024-05-16T15:16:00","date_gmt":"2024-05-16T13:16:00","guid":{"rendered":"https:\/\/sndll.info\/?p=6373"},"modified":"2024-05-16T15:16:00","modified_gmt":"2024-05-16T13:16:00","slug":"retard-paiement-facture-penalites","status":"publish","type":"post","link":"https:\/\/sndll.info\/?p=6373","title":{"rendered":"Retard paiement facture: p\u00e9nalit\u00e9s"},"content":{"rendered":"<p>&nbsp;<\/p>\n<div class=\"sixteen wide column ui header\">\n<h1>Retard de paiement : cas de cumul des p\u00e9nalit\u00e9s de retard et des int\u00e9r\u00eats moratoires<\/h1>\n<\/div>\n<article class=\"eleven wide column\">\n<div id=\"social-rail\" class=\"ui left attached rail\">\n<div class=\"ui sticky fixed top\"><\/div>\n<\/div>\n<header class=\"ui stackable grid \">\n<div class=\"ui sixteen wide column\">\n<div class=\"meta\"><span class=\"ui grey horizontal label\">Taux d&#8217;int\u00e9r\u00eat<\/span><\/div>\n<p><img src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAP\/\/\/wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==\" data-pagespeed-url-hash=\"402944021\" \/><\/p>\n<div class=\"meta\"><span class=\"ui grey horizontal label\">Cour de cassation<\/span>\u00a0du\u00a0<time datetime=\"2024-04-24T00:00:00+02:00\">24 AVRIL 2024<\/time><\/div>\n<p>Dans une r\u00e9cente d\u00e9cision, la Cour de cassation s\u2019est prononc\u00e9e sur le cumul de p\u00e9nalit\u00e9s de retard et d\u2019int\u00e9r\u00eats moratoires en cas de retard de paiement sur une facture<\/p>\n<\/div>\n<div class=\"ui twelve wide column sommaire\">\n<p>&nbsp;<\/p>\n<\/div>\n<\/header>\n<div class=\"content\">\n<h2>Contexte de l&#8217;affaire\u00a0<span style=\"color: #384554;\">\u00a0<\/span><\/h2>\n<p>Dans une r\u00e9cente d\u00e9cision, la Cour de cassation s\u2019est prononc\u00e9e sur le cumul de p\u00e9nalit\u00e9s de retard et d\u2019int\u00e9r\u00eats moratoires en cas de retard de paiement sur une facture (Cour de cassation, chambre commerciale, n\u00b022624.275).<a id=\"toc-retard-de-paiement-les-penalites-possibles\" name=\"toc-retard-de-paiement-les-penalites-possibles\"><\/a>etard de paiement : les p\u00e9nalit\u00e9s possibles\u00a0<a class=\"link-toc clipboard\" title=\"Lien permanent vers ce paragraphe\" data-clipboard-text=\"https:\/\/www.legifiscal.fr\/jurisprudences-fiscales\/909-retard-paiement-cas-cumul-penalites-retard-interets-moratoires.html#toc-retard-de-paiement-les-penalites-possibles\" data-variation=\"basic\" data-content=\"Lien permanent vers ce paragraphe (Cliquer pour copier)\">\u00b6<\/a><\/p>\n<p><ins id=\"revive-0-2\" class=\"revive\" data-revive-zoneid=\"8\" data-revive-block=\"1\" data-revive-purpose=\"advertising_personalization\" data-revive-id=\"82073693f824889de1bcd73d5b24f8ea\" data-revive-seq=\"2\" data-revive-loaded=\"1\"><\/p>\n<div id=\"sas_94906\"><ins class=\"adsbygoogle\" data-ad-format=\"auto\" data-full-width-responsive=\"true\" data-ad-client=\"ca-pub-8032206465155878\" data-ad-slot=\"8198827608\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_1_host\"><strong><span style=\"color: #0000ff;\">PENALITES POSSIBLES EN CAS DE RETARD DE PAIEMENT :<\/span><\/strong><\/div>\n<p><\/ins><\/div>\n<div id=\"beacon_0380250ac8\"><img src=\"https:\/\/ad.netlegis.fr\/www\/delivery\/lg.php?bannerid=16&amp;campaignid=1&amp;zoneid=8&amp;loc=https%3A%2F%2Fwww.legifiscal.fr%2Fjurisprudences-fiscales%2F909-retard-paiement-cas-cumul-penalites-retard-interets-moratoires.html%3Futm_source%3DL%25C3%25A9giFiscal%2B-%2BNewsletter%26utm_medium%3Demail%26utm_campaign%3DL%25C3%2583%25C2%25A9giFiscal%2B-%2BNewsletter%2B-%2B%2523587%26hash%3D8b544a3b186bd130467daadc89c693df&amp;cb=0380250ac8\" alt=\"\" width=\"0\" height=\"0\" \/><\/div>\n<p><\/ins>En cas de retard de paiement, le client est en droit de facturer\u00a0:<\/p>\n<ul>\n<li>Des p\u00e9nalit\u00e9s de retard (article L. 441-10 du code de commerce) dont le minimum est fix\u00e9 \u00e0 3 fois le taux d\u2019int\u00e9r\u00eat l\u00e9gal (ce taux doit obligatoirement appara\u00eetre sur la facture et les conditions g\u00e9n\u00e9rales de vente)<\/li>\n<li>L\u2019indemnit\u00e9 forfaitaire de 40 \u20ac pour frais de recouvrement.<\/li>\n<\/ul>\n<p>Lorsque les conditions g\u00e9n\u00e9rales de ventes ne pr\u00e9voient pas de taux d\u2019int\u00e9r\u00eat, le taux applicable est le taux de refinancement de la BCE + 10 points.<\/p>\n<p>Le Code civil pr\u00e9voit en outre l\u2019application de l\u2019int\u00e9r\u00eat l\u00e9gal en cas de retard de paiement (article 1153, alin\u00e9as 1 et 2 et article 1231-6 du Code civil).<a id=\"toc-faits\" name=\"toc-faits\"><\/a><\/p>\n<p><strong><span style=\"color: #0000ff;\">LES FAITS :<\/span><\/strong><\/p>\n<p>Dans l\u2019affaire dans laquelle la Cour de cassation a r\u00e9cemment eu \u00e0 se prononcer, une soci\u00e9t\u00e9 a assign\u00e9 son client au titre de factures impay\u00e9es. Le cr\u00e9ancier r\u00e9clame en plus\u00a0:<\/p>\n<ul>\n<li>le paiement des p\u00e9nalit\u00e9s de retard pr\u00e9vues \u00e0 l\u2019article L.441-10 du code de commerce<\/li>\n<li>le paiement d\u2019int\u00e9r\u00eats moratoires conform\u00e9ment \u00e0 l\u2019article 1231-6 du Code civil.<\/li>\n<\/ul>\n<p>La cour d\u2019appel de Versailles a rendu le 22 septembre 2022 un arr\u00eat en faveur du client. La cour a jug\u00e9 que ces deux p\u00e9nalit\u00e9s ne pouvaient se cumuler, car ils ont un but identique, \u00e0 savoir r\u00e9parer le pr\u00e9judice n\u00e9 du retard de paiement. Le cr\u00e9ancier se pourvoit en cassation.<a id=\"toc-decision-de-la-cour-de-cassation\" name=\"toc-decision-de-la-cour-de-cassation\"><\/a>D\u00e9cision de la Cour de cassation<\/p>\n<p><strong><span style=\"color: #0000ff;\">DECISION CASSATION :<\/span><\/strong><\/p>\n<p>Dans sa d\u00e9cision rendue le 24 avril 2024, la Cour de cassation estime que bien que leur r\u00e9gime juridique et leurs conditions d\u2019application sont diff\u00e9rents, les p\u00e9nalit\u00e9s de retard pr\u00e9vus \u00e0 l\u2019article L. 441-10 II du code de commerce et les int\u00e9r\u00eats moratoires vis\u00e9s \u00e0 l\u2019article 1231-6 du code civil sont de nature identique. Ils ont tous deux vocation \u00e0 r\u00e9parer le pr\u00e9judice n\u00e9 du retard de paiement du d\u00e9biteur.<\/p>\n<p>La Cour confirme ainsi la d\u00e9cision de la cour d\u2019appel et rejette le pourvoi.<\/p>\n<p>Source\u00a0:\u00a0<a href=\"https:\/\/www.courdecassation.fr\/en\/decision\/6628a05db2cb67000826a355\" rel=\"nofollow noopener\">Cour de cassation, chambre commerciale, n\u00b022624.275<\/a><\/p>\n<article class=\"ui basic segment stackable grid middle aligned autolink\">\n<div class=\"sixteen wide column\">\n<h4><a href=\"https:\/\/www.courdecassation.fr\/en\/decision\/6628a05db2cb67000826a355\" target=\"_blank\" rel=\"noopener\">D\u00e9cision &#8211; Pourvoi n\u00b022-24.275 | Cour de cassation<\/a><\/h4>\n<\/div>\n<\/article>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Retard de paiement : cas de cumul des p\u00e9nalit\u00e9s de retard et des int\u00e9r\u00eats moratoires Taux d&#8217;int\u00e9r\u00eat Cour de cassation\u00a0du\u00a024 AVRIL 2024 Dans une r\u00e9cente d\u00e9cision, la Cour de cassation s\u2019est prononc\u00e9e sur&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[5,6],"tags":[],"_links":{"self":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6373"}],"collection":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6373"}],"version-history":[{"count":1,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6373\/revisions"}],"predecessor-version":[{"id":6375,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/6373\/revisions\/6375"}],"wp:attachment":[{"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}