Bankruptcy Law

The bankruptcy judge may, pursuant to Article L. 624-2 of the Commercial Code, decide to reject a claim. This is the case for a claim for business property tax, declared provisionally by the public accountant, when it has not been definitively established within the time-limit set by the court, in the absence of justification for the initiation of a tax audit or rectification procedure . A decisio …

Rejection of the claim

The bankruptcy judge may, pursuant to Article L. 624-2 of the Commercial Code, decide to reject a claim. This is the case for a claim for business property tax, declared provisionally by the public accountant, when it has not been definitively established within the time-limit set by the court, in the absence of justification for the initiation of a tax audit or rectification procedure . A decision by the bankruptcy judge that a claim has been irregularly declared and that it cannot be admitted to the liabilities also constitutes a decision to reject the claim .

A creditor is not entitled to contest the rejection of his claim when he has not replied within a period of one month to the letter contesting his claim which the legal representative has validly addressed to his headquarters, even if it was not addressed to the attention of his accountant . In addition, the debtor's bank's application for the fixing of its claim is subject to foreclosure if, within one month of the order by which the bankruptcy judge declared that he did not have jurisdiction, against which it did not lodge an objection, it did not bring the matter before the designated commercial court . Nevertheless, the foreclosure of the creditor's claim and the rejection of the claim can only be set up against him if the order of the bankruptcy judge and its notification mention the one-month time limit for bringing the case before the competent court and indicate the sanction for failure to comply with this time-limit .

Finally, the debtor's guarantor may oppose the decision that has become res judicata ordering him to perform his undertaking with the subsequent decision to reject the claim for irregular declaration, which entails its extinction . It is up to the creditor, whose claim declaration is contested by the guarantor, to prove that it has been admitted to the insolvency procedure, failing which the guarantor may invoke its extinction .

Cass. com., 25 October 2017, LawLex202100002830JBJ (LJ).

Cass. com., 4 May 2017, LawLex202100001496JBJ (S).

Cass. com., 10 January 2018, LawLex202100001205JBJ (LJ).

Cass. com., 4 May 2017, LawLex202100002383JBJ (RJ).

Cass. com., 2 November 2016, LawLex202100002371JBJ (LJ).

Cass. com., 22 January 2020, LawLex202100006121JBJ (LJ).

Cass. com., 17 May 2017, LawLex202100002231JBJ (LJ).

Bankruptcy Law

201. Rejection of the claim

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201. Rejection of the claim

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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