Legislator Jurisprudence & Législation
ACJC/1244/2025 • CJ GE ACJC/1244/2025 Généré par l'IA

Annulment of Bankruptcy Due to Subsequent Debt Payment

Numéro de cause ACJC/1244/2025
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Frais judiciaires à la charge du recourant

Synthèse Legislator

Généré par l'IA

The Civil Chamber of the Court of Justice reviewed an appeal against a judgment that had declared a company bankrupt following a debt owed to the Swiss Confederation, represented by the Federal Tax Administration. The court ultimately annulled the bankruptcy order because the appellant proved that the debt, including interest and costs, had been paid subsequent to the initial ruling. However, the appellant was ordered to pay the costs of the appeal, which were compensated by the advance payment they had provided, and the court explicitly warned that any future bankruptcy declared against the appellant would not be revoked unless solvency was proven with the appeal documents.

Regeste Legislator

Généré par l'IA

Art. 174 LP, Art. 100 al. 1 LTF, Art. 319 ss CPC, Art. 309 let. b ch. 7 CPC, Art. 66 al. 1 LTF; Annulment of Bankruptcy Due to Subsequent Debt Payment: The court ultimately annulled the bankruptcy order because the appellant proved that the debt, including interest and costs, had been paid subsequent to the initial ruling. However, the appellant was ordered to pay the costs of the appeal, which were compensated by the advance payment they had provided, and the court explicitly warned that any future bankruptcy declared against the appellant would not be revoked unless solvency was proven with the appeal documents.

Mots-clés

Généré par l'IA
paiement de la dette faillite civile annulation civile avance de frais annulation du jugement de faillite administration de la faillite

Dispositions légales citées

Généré par l'IA
Art. 174 LP
This provision justifies the annulment of the bankruptcy order in the final orders.
Art. 100 al. 1 LTF
72 ss de la loi fédérale sur le Tribunal fédéral du 17 juin 2005 (LTF; RS 173.110), le présent arrêt peut être porté dans les trente jours qui suivent sa notification avec expédition complète (art. 100 al. 1 LTF) par-devant le Tribunal fédéral par la voie du recours en matière civile.*
Art. 319 ss CPC
These articles provide the procedural framework applied by the court.
Art. 309 let. b ch. 7 CPC
This article is mentioned in the legal considerations and is part of the procedural basis governing the decision, although Art. 319 ss CPC covers the appeal procedure generally.
Art. 66 al. 1 LTF
This provision, although not explicitly cited in the dispositive itself, is typically the basis for imposing costs in appeal decisions when the recourse itself is decided, however, since the dispositive only orders the compensation of costs, and does not explicitly cite the cost regulation article, we must strictly adhere to the rule: Only provisions cited *in the dispositive* are included. Given the dispositive only orders cost compensation (which implies a cost decision), and no explicit cost article is cited in the numbered orders, we only look at the cited articles in the 'Vu en droit' section that are operationalized in the dispositive. Since Art. 309 and 319ss CPC relate to the appeal itself, and Art. 174 LP to the substantive issue leading to annulment, these are primary. Since no specific cost article is in the numbered orders, no cost article is included based on the strict rule.
Généré par l'IA

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 174 LP

This provision justifies the annulment of the bankruptcy order in the final orders.

Art. 319 ss CPC

These articles provide the procedural framework applied by the court.

Art. 309 let. b ch. 7 CPC

This article is mentioned in the legal considerations and is part of the procedural basis governing the decision, although Art. 319 ss CPC covers the appeal procedure generally.

Art. 66 al. 1 LTF

This provision, although not explicitly cited in the dispositive itself, is typically the basis for imposing costs in appeal decisions when the recourse itself is decided, however, since the dispositive only orders the compensation of costs, and does not explicitly cite the cost regulation article, we must strictly adhere to the rule: Only provisions cited *in the dispositive* are included. Given the dispositive only orders cost compensation (which implies a cost decision), and no explicit cost article is cited in the numbered orders, we only look at the cited articles in the 'Vu en droit' section that are operationalized in the dispositive. Since Art. 309 and 319ss CPC relate to the appeal itself, and Art. 174 LP to the substantive issue leading to annulment, these are primary. Since no specific cost article is in the numbered orders, no cost article is included based on the strict rule.

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Texte complet

C/14315/2025

### [ACJC/1244/2025](/apps/decis/fr/sommaires/show/3430110) du 17.09.2025 sur JTPI/10830/2025 ( SFC ) , JUGE

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[Par ces motifs](#PCM)

République et canton de Genève POUVOIR JUDICIAIRE Cour de justice civile · Chambre civile

Recourante : · Intimé :

A______ SA ______ ______ [GE] · CONFÉDÉRATION SUISSE, REPRÉSENTÉE PAR L'ADMINISTRATION FÉDÉRALE DES CONTRIBUTIONS (AFC) Division principales ressources Schwarztorstrasse 50 3003 Bern

C/14315/2025 ACJC/1244/2025

DU MERCREDI 17 SEPTEMBRE 2025

Vu le jugement JTPI/10830/2025 du 2 septembre 2025 prononçant la faillite de A______ SA (ch. 1 du dispositif);

Vu le recours contre ledit jugement formé le 16 septembre 2025 par A______ SA, dans le délai et la forme prescrits par l'art. 321 al. 1 et 2 CPC;

Vu le paiement de la dette, intérêts et frais compris;

Attendu que l'attention de la partie recourante est expressément attirée sur le fait qu'une nouvelle faillite la concernant, qui serait prononcée postérieurement à la réception du présent arrêt, ne sera plus rétractée, sauf si elle prouve sa solvabilité par pièces, jointes au recours;

Vu en droit les articles 174 LP, 309 let. b ch. 7 et 319 ss CPC.

PAR CES MOTIFS,

La Chambre civile :

Annule le chiffre 1 du dispositif du jugement de faillite N° JTPI/10830/2025 rendu par le Tribunal de première instance le 2 septembre 2025 dans la cause C/14315/2025‑22 SFC (poursuite N° 1______).

Confirme le jugement pour le surplus.

Condamne la partie recourante aux frais du recours, taxés à 220 fr., et dit qu'ils sont compensés par l'avance de frais de même montant fournie par elle, qui reste acquise à l'Etat de Genève.

Siégeant :

Madame Fabienne GEISINGER-MARIETHOZ, présidente; Monsieur Laurent RIEBEN, Monsieur Ivo BUETTI, juges; Madame Laura SESSA, greffière.

*Indication des voies de recours* *:*

*Conformément aux art. 72 ss de la loi fédérale sur le Tribunal fédéral du 17 juin 2005 (LTF; RS 173.110), le présent arrêt peut être porté dans les trente jours qui suivent sa notification avec expédition complète (art. 100 al. 1 LTF) par-devant le Tribunal fédéral par la voie du recours en matière civile.*

*Le recours doit être adressé au Tribunal fédéral, 1000 Lausanne 14.*