Bankruptcy Law

Under Article L. 624-2 of the Commercial Code, applicable to the receivership procedure by reference of Article L. 631-18, the bankruptcy judge may decide to reject a claim. This is the case when a business property tax claim, provisionally declared by the public accountant, has not been definitively established within the time-limit set by the court, in the absence of justification that a tax aud …

Rejection of the claim

Under Article L. 624-2 of the Commercial Code, applicable to the receivership procedure by reference of Article L. 631-18, the bankruptcy judge may decide to reject a claim. This is the case when a business property tax claim, provisionally declared by the public accountant, has not been definitively established within the time-limit set by the court, in the absence of justification that a tax audit or rectification procedure has been initiated . A decision by the bankruptcy judge that a claim has been irregularly declared and cannot be recognized as a liability also constitutes a decision to reject the claim .

A creditor is not entitled to contest the rejection of its claim if it has not replied within one month to the letter contesting the claim that the legal representative has validly sent to its headquarters, even if the letter was not addressed to its accounting agent . In addition, the debtor's bank's application to fix its claim is time-barred if, within one month of the ordinance by which the bankruptcy judge declared that he had no jurisdiction, against which it did not lodge an objection, it did not bring the matter before the designated commercial court . However, the creditor can only be prevented from lodging a claim and having the claim rejected if the ordinance of the bankruptcy judge and the notification of the ordinance mention the one-month delay within which the claim must be lodged with the court having jurisdiction and indicate the penalty for failure to comply with this time-limit .

Lastly, it is up to the creditor, whose claim declaration is contested by the guarantor, to prove that the guarantor has been admitted to the insolvency procedure, failing which the guarantor will be able to invoke its extinction . Indeed, the debtor's guarantor may oppose the final decision ordering it to perform its undertaking with a subsequent decision rejecting the claim on the grounds of an irregular declaration, which will result in its extinction . A decision by the court that a claim has been declared irregular is not equivalent to a decision rejecting the claim, which may result in its extinction .

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

Cass. com., 4 May 2017, LawLex202100001496JBJ.

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

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

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

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

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

Cass. com., 5 May 2021, LawLex202100006123JBJ (LJ).

Bankruptcy Law

503. Rejection of the claim

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503. Rejection of the claim

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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