{"id":15757,"date":"2020-02-25T18:18:55","date_gmt":"2020-02-25T17:18:55","guid":{"rendered":"https:\/\/www.awkis.fr\/?p=15757"},"modified":"2020-02-25T18:18:55","modified_gmt":"2020-02-25T17:18:55","slug":"tgi-privas-12-decembre-2019-n18-00860-sur-le-point-de-depart-de-la-prescription-dune-action-en-responsabilite-contre-un-expert-comptable","status":"publish","type":"post","link":"https:\/\/preprod.awkis.fr\/?p=15757","title":{"rendered":"Point de d\u00e9part de la prescription d\u2019une action en responsabilit\u00e9 contre un expert-comptable"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Face \u00e0 une jurisprudence s\u00e9v\u00e8re envers les experts-comptables, ce jugement est l\u2019occasion de rappeler l\u2019int\u00e9r\u00eat de se constituer des preuves \u00e9crites afin de faire \u00e9chec aux demandes adverses, notamment sur le terrain de la prescription.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">&nbsp;<\/span><span class=\"s1\">Le tribunal de grande instance de Privas a suivi l\u2019argumentaire soutenu par Awkis selon lequel les manquements r\u00e9sultant de la non affiliation \u00e0 une caisse de retraite ne doivent pas s\u2019appr\u00e9cier au jour o\u00f9 la caisse a inform\u00e9 les demandeurs de leur absence d\u2019affiliation, mais bien au jour o\u00f9 ces derniers en ont eu effectivement connaissance, notamment <\/span><span class=\"s2\">en <\/span><span class=\"s1\">approuvant les comptes sociaux faisant apparaitre des provisions correspondantes aux cotisations non r\u00e9clam\u00e9es par la caisse de retraite.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Face \u00e0 une jurisprudence s\u00e9v\u00e8re envers les experts-comptables, ce jugement est l\u2019occasion de rappeler l\u2019int\u00e9r\u00eat de se constituer des preuves \u00e9crites afin de faire \u00e9chec aux demandes adverses, notamment sur le terrain de la prescription. &nbsp;Le tribunal de grande instance de Privas a suivi l\u2019argumentaire soutenu par Awkis selon lequel les manquements r\u00e9sultant de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15164,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts\/15757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15757"}],"version-history":[{"count":0,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts\/15757\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/media\/15164"}],"wp:attachment":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}