{"id":5667,"date":"2020-12-14T12:22:20","date_gmt":"2020-12-14T12:22:20","guid":{"rendered":"https:\/\/www.euro-accounting.com\/?p=5667"},"modified":"2026-04-22T06:31:50","modified_gmt":"2026-04-22T06:31:50","slug":"tsunami-insolvabilite-commerces-de-detail","status":"publish","type":"post","link":"https:\/\/euro-accounting.phpbox.xyz\/fr\/tsunami-insolvabilite-commerces-de-detail\/","title":{"rendered":"\u00abTsunami d’insolvabilit\u00e9\u00bb : Les commerces de d\u00e9tail s\u2019effondrent"},"content":{"rendered":"

\u00abTsunami d’insolvabilit\u00e9\u00bb : Les commerces de d\u00e9tail s\u2019effondrent<\/h2>\n

Les partenaires en mati\u00e8re d’insolvabilit\u00e9 s’attendent \u00e0 ce que davantage d’entreprises d\u00e9posent leur bilan en raison de la fin de nombreux partenariats entre les\u00a0 groupes\u00a0 de vente en d\u00e9tail et leurs fournisseurs.<\/em><\/strong><\/p>\n

\u00a0<\/em><\/strong>Alors que les entreprises se f\u00e9licitent de l’extension des reports d’imp\u00f4ts et des stratag\u00e8mes financiers, leur survie ne tient qu’\u00e0 un fil – et l’effondrement du g\u00e9ant du commerce de d\u00e9tail Arcadia n’est l\u00e0 que pour le prouver, d\u00e9clare Tim Symes, associ\u00e9 et expert en insolvabilit\u00e9 du cabinet d’avocats Stewarts.<\/p>\n

\u00abNous nous attendons \u00e0 un tsunami d’insolvabilit\u00e9\u00bb, dit-il. \u00abIl existe actuellement un syst\u00e8me artificiel de maintien \u00e0 la vie que le gouvernement a plac\u00e9 autour des entreprises. Nous sommes maintenant dans un \u00e9tat gel\u00e9 o\u00f9 il y a des entreprises qui vont in\u00e9vitablement tomber d\u00e8s que le gouvernement retirera son furlough, ses reports de\u00a0TVA\u00a0et lorsque les pr\u00eats seront \u00e9puis\u00e9s, etc.<\/p>\n

Le gouvernement britannique refuse d\u00e9sormais aux\u00a0entit\u00e9s\u00a0de pr\u00e9senter une p\u00e9tition de liquidation contre les entreprises qui ont \u00e9t\u00e9 touch\u00e9es par le coronavirus ou qui ne peuvent pas payer leur dette \u00e0 cause de ce dernier. Les propri\u00e9taires ne sont pas non plus autoris\u00e9s \u00e0 confisquer les locaux pour loyer impay\u00e9.<\/p>\n

Insolvabilit\u00e9 imminente \u00e0 l\u2019arr\u00eat des aides de l\u2019Etat\u00a0?<\/strong><\/p>\n

L ‘\u00ab\u00e9tat gel\u00e9\u00bb dans lequel les entreprises se trouvent actuellement retarde les faillites, selon Symes, et les probl\u00e8mes d’Arcadia auront un effet d’entra\u00eenement sur les fournisseurs et les entreprises, ce qui pourrait entra\u00eener des difficult\u00e9s pour les entreprises.<\/p>\n

\u00abC’est [Arcadia] qui cesse d’\u00eatre un client. Le plan est de continuer les affaires au sein du groupe Arcadia. \u00a0Ils vont n\u00e9gocier pendant cette p\u00e9riode et ceci jusqu\u2019\u00e0 ce qu\u2019ils aient toujours besoin d\u2019approvisionnements, ainsi ces fournisseurs seront moins affect\u00e9s \u00bb, explique-t-il.<\/p>\n

\u00abMais d\u00e8s que ces entreprises cesseront de faire du commerce, ces fournisseurs se verront perdre un client tr\u00e8s important sous la forme du groupe Arcadia.\u00bb<\/p>\n

HMRC aura le statut de cr\u00e9ancier pr\u00e9f\u00e9rentiel du groupe, dans lequel il aura une cr\u00e9ance sp\u00e9ciale sur les actifs devant les banques et les cr\u00e9anciers ordinaires tels que les fournisseurs pour tout imp\u00f4t impay\u00e9 li\u00e9 \u00e0 la TVA, NI (National Insurance) et Salaire.<\/p>\n

\u00abCela ne change pas la fortune d’Arcadia, cela ne fait que remanier la priorit\u00e9 des cr\u00e9anciers au sein d’Arcadia\u00bb, d\u00e9clare Symes. \u00abDemain et \u00e0 l’avenir, ils [HMRC] b\u00e9n\u00e9ficieront, dans toute administration ou liquidation, d’une position \u00e9lev\u00e9e en tant que deuxi\u00e8me cr\u00e9ancier pr\u00e9f\u00e9rentiel, ce qui les placerait au-dessus des cr\u00e9anciers \u00e0 charge variable et des cr\u00e9anciers non garantis \u00e9galement.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00abTsunami d’insolvabilit\u00e9\u00bb : Les commerces de d\u00e9tail s\u2019effondrent Les partenaires en mati\u00e8re d’insolvabilit\u00e9 s’attendent \u00e0 ce que davantage d’entreprises d\u00e9posent leur bilan en raison de la fin de nombreux partenariats entre les\u00a0 groupes\u00a0 de vente en d\u00e9tail et leurs fournisseurs. \u00a0Alors que les entreprises se f\u00e9licitent de l’extension des reports d’imp\u00f4ts et des stratag\u00e8mes financiers, […]<\/p>\n","protected":false},"author":1,"featured_media":5668,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-5667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"yoast_head":"\n\u00abTsunami d'insolvabilit\u00e9\u00bb : Les commerces de d\u00e9tail s\u2019effondrent - Euro Accounting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00abTsunami d'insolvabilit\u00e9\u00bb : Les commerces de d\u00e9tail s\u2019effondrent - 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