Le législateur fixe à 1.000 euros l’accès à la procédure de réorganisation judiciaire
Auteur | Nicolas Themelin |
Le Moniteur belge du 22 juillet 2013 a publié une loi du 27 mai 2013 modifiant diverses législations en matière de continuité des entreprises, en ce compris le Code des droits d’enregistrement, d’hypothèque et de greffe.
Selon l’exposé des motifs de la loi, l’efficacité d’une procédure de réorganisation judiciaire est en principe la mieux assurée par des mesures garantissant, dans toute la mesure du possible, la gratuité de la procédure, conformément à l’article 6 de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales qui garantit l’accès à la justice.
Aux fins « d’éviter que des procédures irréfléchies ou fallacieuses soient entamées », le législateur introduit cependant un nouveau droit de mise au rôle à l’article 269/4 du Code des droits d’enregistrement, d’hypothèque et de greffe, qui entrera en vigueur à une date fixée par le Roi et au plus tard le 31 décembre 2014.
A la lecture de cette disposition, il est perçu, pour chaque inscription d’une demande en ouverture d’une procédure de réorganisation judiciaire visée aux articles 17 et 59 de la loi du 31 janvier 2009 relative à la continuité des entreprises (M.B., 09 février 2009), un droit de 1.000,00 euros.
Ainsi, plutôt que de mettre en place des garde-fous procéduraux à l’introduction de demandes de réorganisation judiciaire jugées légères, voire abusives, le législateur décide de restreindre à nombre d’entreprises en difficulté les bénéfices de la loi relative à la continuité des entreprises dont l’objectif n’est autre que le sauvetage des entreprises confrontées à des difficultés financières temporaires.
Il est pourtant énoncé dans les travaux préparatoires de la loi que «...
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