Bankruptcy Law

Current liabilities are first of all the liability due : it does not include claims due or those declared provisionally . Until proven otherwise, debts entered in the accounts are chargeable .  
The liabilities due are then reduced to the liabilities demanded. Indeed, the creditor is free to extend credit to the debtor  by granting a moratorium  or a legal rescheduling, so that the debts concerned …

Current liabilities

Current liabilities are first of all the liability due : it does not include claims due or those declared provisionally . Until proven otherwise, debts entered in the accounts are chargeable .  

The liabilities due are then reduced to the liabilities demanded. Indeed, the creditor is free to extend credit to the debtor  by granting a moratorium  or a legal rescheduling, so that the debts concerned cannot be considered as due and included in the debtor's current liabilities . For the same reasons, the balance of a partner's current account should not be taken into account in the calculation of the debt due when advances are blocked or when their reimbursement is not requested . However, the court does not have to verify whether the current liabilities have actually been demanded when the debtor does not demonstrate that he has a credit reserve or a moratorium from his creditors that would allow him to meet his current liabilities .

Moreover, the liability must be certain  and not disputed: a claim whose merits are disputed constitutes a disputed claim that cannot be taken into account in determining the liabilities due . This is the case when the determination of the claim is subject to proceedings pending before the trial courts  or when the judgment establishing the existence of the claim is under appeal , even if it is provisionally enforced , when the debtor has not been duly notified of the enforcement order  or when the debtor has lodged a claim with a request for suspension of payment, which suspends the tax liability . However, the remedy must have suspensive effect in order to deprive a claim of its enforceability. This is not the case for remedies pending before an administrative court of appeal  or before the Court of Cassation . In addition, the rejection of the claim gives rise to the issuance of a notice of recovery which grants the public accountant an enforceable title and justifies the inclusion of its amount in the liabilities due . In the same way, an ordinance, by way of a summary order, for the payment of an advance and a provisional occupancy indemnity, which is confirmed on appeal, must, in the absence of proceedings on the merits concerning it, be included in the debtor's current liabilities .

Lastly, current liabilities may consist of a single claim and not necessarily several unpaid claims against separate creditors, where the debtor's available assets are insufficient to meet the payment of the claimed claim .

Cass. com., 3 April 2001, LawLex202100004086JBJ (RJ), holding that a rent payable each month in advance also constitutes a liability due.

CA Metz, 3 March 2022, LawLex202200006452JBJ (RJ). 

Cass. com., 22 February 1994, LawLex202100004123JBJ (LJ) ; 9 February 2010, LawLex202100005971JBJ (RJ) ; 11 April 2018, LawLex202100004133JBJ (LJ) ; CA Rennes, 22 February 2022, LawLex202200006454JBJ (LJ).

Cass. com. 16 March 2010, LawLex202100001905JBJ (LJ). Comp. when the judgment has become final, Cass. com. 28 June 2017, LawLex202100001898JBJ (RJ).

Cass. com., 2 March 2022, LawLex202200006197JBJ (LJ).

Cass. com., 31 January 2017, LawLex202100004122JBJ (LJ).

Cass. com., 1 December 2009, LawLex202100004132JBJ (RJ).

Cass. com., 7 March 2006, LawLex202100004131JBJ (LJ).

Cass. com., 13 April 2010, LawLex202100003656JBJ (RJ).

Cass. com., 11 April 2018, LawLex202100001904JBJ (LJ).

Cass. com., 16 January 2019, LawLex202100004286JBJ (RJ).

Cass. com., 8 March 1994, LawLex202200004874JBJ (RJ).

Cass. com., 12 July 2011, LawLex202100004117JBJ (LJ). 

Cass. com., 28 April 1998, LawLex202100004134JBJ (LJ).

Cass. com., 18 March 2008, LawLex202100005913JBJ (LJ), moratorium obtained for social debts.

Cass. com, 20 April 2017, LawLex202100004127JBJ (RJ); 16 December 2008, LawLex202100004136JBJ (LJ); CA Toulouse, 6 April 2022, LawLex202200006457JBJ (LJ).

Cass. com, 10 January 2012, LawLex202100004119JBJ (RJ). Comp. Cass. com., 24 March 2009, LawLex202100001854JBJ (RJ), holding that the financial debts of the company towards its subsidiaries are part of its current liabilities, even if their repayment has not been requested, since the economic relations of companies within a group cannot lead them in law to renounce to collect their debts.

Cass. com. 6 July 2010, LawLex202100004152JBJ (LJ); 15 February 2011, LawLex202100004153JBJ (LJ). See also, Cass. com, 13 November 2001, LawLex202100004151JBJ (RJ), proof not provided of the existence of a response by the creditor to the debtor's request for a moratorium.

Cass. com. 18 May 2016, LawLex202100002783JBJ (LJ), holding that the absence of any accurate and updated accounting of a claim, the alleged amount of which does not correspond to the cumulative amount of the constraints produced, precludes it from being taken into account in the debtor's current liabilities. Comp. Cass. com, 7 March 2006, LawLex202100004116JBJ (LJ), holding that the creditor's claim to an amount that is half of that previously declared has no impact on the certainty, liquidity and enforceability of its claim.

Cass. com. 5 May 2015, LawLex202100004124JBJ (RJ); CA Metz, 3 March 2022, cited above. A contrario, Cass. com. 29 April 2014, LawLex202100004120JBJ (LJ), holding that an undisputed claim constitutes a payable claim, whether or not it is established in an enforceable title; 3 May 2011, LawLex202100004129JBJ (RJ), holding that unpaid contributions that were the subject of constraints that were not contested after they were served, or confirmed by the social security court, must be integrated into the debtor's payable liabilities.

Bankruptcy Law

295. Current liabilities

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295. Current liabilities

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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