diff --git a/app/assets/stylesheets/left_panel.scss b/app/assets/stylesheets/left_panel.scss
index c594715a2..e35b6494f 100644
--- a/app/assets/stylesheets/left_panel.scss
+++ b/app/assets/stylesheets/left_panel.scss
@@ -281,3 +281,8 @@
     }
   }
 }
+
+.motivation-text-area {
+  color: #000000;
+  margin-bottom: 15px;
+}
diff --git a/app/controllers/backoffice/dossiers_controller.rb b/app/controllers/backoffice/dossiers_controller.rb
index ec3524100..a5477430f 100644
--- a/app/controllers/backoffice/dossiers_controller.rb
+++ b/app/controllers/backoffice/dossiers_controller.rb
@@ -103,41 +103,34 @@ class Backoffice::DossiersController < Backoffice::DossiersListController
     redirect_to backoffice_dossier_path(id: dossier.id)
   end
 
-  def refuse
+  def process_dossier
     create_dossier_facade params[:dossier_id]
 
+    if params[:dossier] && params[:dossier][:motivation].present?
+      motivation = params[:dossier][:motivation]
+    end
+
     dossier = @facade.dossier
 
-    dossier.next_step! 'gestionnaire', 'refuse'
-    flash.notice = 'Dossier considéré comme refusé.'
+    case params[:process_action]
+    when "refuse"
+      next_step = "refuse"
+      notice = "Dossier considéré comme refusé."
+      template = dossier.procedure.refused_mail_template
+    when "without_continuation"
+      next_step = "without_continuation"
+      notice = "Dossier considéré comme sans suite."
+      template = dossier.procedure.without_continuation_mail_template
+    when "close"
+      next_step = "close"
+      notice = "Dossier traité avec succès."
+      template = dossier.procedure.closed_mail_template
+    end
 
-    NotificationMailer.send_notification(dossier, dossier.procedure.refused_mail_template).deliver_now!
+    dossier.next_step! 'gestionnaire', next_step, motivation
+    flash.notice = notice
 
-    redirect_to backoffice_dossier_path(id: dossier.id)
-  end
-
-  def without_continuation
-    create_dossier_facade params[:dossier_id]
-
-    dossier = @facade.dossier
-
-    dossier.next_step! 'gestionnaire', 'without_continuation'
-    flash.notice = 'Dossier considéré comme sans suite.'
-
-    NotificationMailer.send_notification(dossier, dossier.procedure.without_continuation_mail_template).deliver_now!
-
-    redirect_to backoffice_dossier_path(id: dossier.id)
-  end
-
-  def close
-    create_dossier_facade params[:dossier_id]
-
-    dossier = @facade.dossier
-
-    dossier.next_step! 'gestionnaire', 'close'
-    flash.notice = 'Dossier traité avec succès.'
-
-    NotificationMailer.send_notification(dossier, dossier.procedure.closed_mail_template).deliver_now!
+    NotificationMailer.send_notification(dossier, template).deliver_now!
 
     redirect_to backoffice_dossier_path(id: dossier.id)
   end
diff --git a/app/models/concerns/mail_template_concern.rb b/app/models/concerns/mail_template_concern.rb
index 25c87d133..cd44676f5 100644
--- a/app/models/concerns/mail_template_concern.rb
+++ b/app/models/concerns/mail_template_concern.rb
@@ -21,6 +21,10 @@ module MailTemplateConcern
     name:         "date_de_decision",
     description:  "Permet d'afficher la date à laquelle la décision finale (acceptation, refus, classement sans suite) sur le dossier a été prise."
   }
+  TAGS << TAG_MOTIVATION = {
+    name:         "motivation",
+    description:  "Permet d'afficher la motivation associée à la décision finale (acceptation, refus, classement sans suite) sur le dossier. Attention, elle est facultative."
+  }
 
   def object_for_dossier(dossier)
     replace_tags(object, dossier)
@@ -55,6 +59,8 @@ module MailTemplateConcern
       dossier.procedure.libelle
     when TAG_DATE_DE_DECISION
       dossier.processed_at.present? ? dossier.processed_at.localtime.strftime("%d/%m/%Y") : ""
+    when TAG_MOTIVATION
+      dossier.motivation || ""
     else
       '--BALISE_NON_RECONNUE--'
     end
diff --git a/app/models/dossier.rb b/app/models/dossier.rb
index 8203618ed..6fbdfb1a2 100644
--- a/app/models/dossier.rb
+++ b/app/models/dossier.rb
@@ -130,7 +130,7 @@ class Dossier < ActiveRecord::Base
     commentaires.order(created_at: :desc)
   end
 
-  def next_step! role, action
+  def next_step! role, action, motivation = nil
     unless %w(initiate follow update comment receive refuse without_continuation close).include?(action)
       fail 'action is not valid'
     end
@@ -170,14 +170,29 @@ class Dossier < ActiveRecord::Base
       when 'close'
         if received?
           closed!
+
+          if motivation
+            self.motivation = motivation
+            save
+          end
         end
       when 'refuse'
         if received?
           refused!
+
+          if motivation
+            self.motivation = motivation
+            save
+          end
         end
       when 'without_continuation'
         if received?
           without_continuation!
+
+          if motivation
+            self.motivation = motivation
+            save
+          end
         end
       end
     end
diff --git a/app/models/mails/closed_mail.rb b/app/models/mails/closed_mail.rb
index 80f706bf9..cef3a274f 100644
--- a/app/models/mails/closed_mail.rb
+++ b/app/models/mails/closed_mail.rb
@@ -6,6 +6,6 @@ module Mails
     TEMPLATE_NAME = "mails/closed_mail"
     DISPLAYED_NAME = "Accusé d'acceptation"
     DEFAULT_OBJECT = 'Votre dossier TPS nº --numero_dossier-- a été accepté'
-    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION]
+    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION, TAG_MOTIVATION]
   end
 end
diff --git a/app/models/mails/refused_mail.rb b/app/models/mails/refused_mail.rb
index f9b859e74..8d0b9d032 100644
--- a/app/models/mails/refused_mail.rb
+++ b/app/models/mails/refused_mail.rb
@@ -6,6 +6,6 @@ module Mails
     TEMPLATE_NAME = "mails/refused_mail"
     DISPLAYED_NAME = 'Accusé de rejet du dossier'
     DEFAULT_OBJECT = 'Votre dossier TPS nº --numero_dossier-- a été refusé'
-    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION]
+    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION, TAG_MOTIVATION]
   end
 end
diff --git a/app/models/mails/without_continuation_mail.rb b/app/models/mails/without_continuation_mail.rb
index 0115037c3..7e615ca75 100644
--- a/app/models/mails/without_continuation_mail.rb
+++ b/app/models/mails/without_continuation_mail.rb
@@ -6,6 +6,6 @@ module Mails
     TEMPLATE_NAME = "mails/without_continuation_mail"
     DISPLAYED_NAME = 'Accusé de classement sans suite'
     DEFAULT_OBJECT = 'Votre dossier TPS nº --numero_dossier-- a été classé sans suite'
-    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION]
+    ALLOWED_TAGS = [TAG_NUMERO_DOSSIER, TAG_LIEN_DOSSIER, TAG_LIBELLE_PROCEDURE, TAG_DATE_DE_DECISION, TAG_MOTIVATION]
   end
 end
diff --git a/app/views/dossiers/_dossier_show.html.haml b/app/views/dossiers/_dossier_show.html.haml
index cfbe4ee02..60d426479 100644
--- a/app/views/dossiers/_dossier_show.html.haml
+++ b/app/views/dossiers/_dossier_show.html.haml
@@ -2,6 +2,8 @@
 
 = render partial: 'dossiers/messagerie', locals: { dossier_facade: @facade }
 
+= render partial: 'dossiers/motivation', locals: { dossier_facade: @facade }
+
 - if @facade.procedure.individual_with_siret
   .default-data-block
     .row.show-block.infos
diff --git a/app/views/dossiers/_motivation.html.haml b/app/views/dossiers/_motivation.html.haml
new file mode 100644
index 000000000..dad4f1b5c
--- /dev/null
+++ b/app/views/dossiers/_motivation.html.haml
@@ -0,0 +1,11 @@
+- if Dossier::TERMINE.include?(@facade.dossier.state) && @facade.dossier.motivation.present?
+  .default-data-block.default_visible
+    .row.show-block.infos
+      .header
+        .col-xs-12.title
+          .carret-right
+          .carret-down
+          MOTIVATION
+      .body
+        .display-block-on-print
+          = @facade.dossier.motivation
diff --git a/app/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show.html.haml b/app/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show.html.haml
index 2560a0bb8..c24112ece 100644
--- a/app/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show.html.haml
+++ b/app/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show.html.haml
@@ -8,17 +8,23 @@
       = link_to 'Passer en instruction', backoffice_dossier_receive_path(@facade.dossier), method: :post, class: 'btn btn-danger btn-block', data: { confirm: "Confirmer vous le passage en instruction de ce dossier ?" }
 
     - elsif @facade.dossier.received?
-      %ul.list-inline
-        %li
-          = link_to url_for({ controller: 'backoffice/dossiers', action: :close, dossier_id: @facade.dossier.id }), class: 'btn btn-success', method: :post, title: 'Accepter', data: { toggle: :tooltip, confirm: "Accepter ce dossier ?" } do
-            %i.fa.fa-check
-        %li
-          = link_to url_for({ controller: 'backoffice/dossiers', action: :without_continuation, dossier_id: @facade.dossier.id }), class: 'btn btn-warning', method: :post, title: 'Classer sans suite', data: { toggle: :tooltip, confirm: "Classer sans suite ce dossier ?" } do
-            %i.fa.fa-circle-o
-        %li
-          = link_to url_for({ controller: 'backoffice/dossiers', action: :refuse, dossier_id: @facade.dossier.id }), class: 'btn btn-danger', method: :post, title: 'Refuser', data: { toggle: :tooltip, confirm: "Refuser ce dossier ?" } do
-            %i.fa.fa-times
+      = form_tag(backoffice_dossier_process_dossier_url(@facade.dossier.id), method: :post) do
+        = text_area :dossier, :motivation, class: "motivation-text-area", placeholder: "Motivation (facultative)"
 
+        %ul.list-inline
+          %li
+            = button_tag name: :process_action, value: "close", class: 'btn btn-success', title: 'Accepter', data: { toggle: :tooltip, confirm: "Accepter ce dossier ?" } do
+              %i.fa.fa-check
+
+          %li
+            = button_tag name: :process_action, value: "without_continuation", class: 'btn btn-warning', title: 'Classer sans suite', data: { toggle: :tooltip, confirm: "Classer sans suite ce dossier ?" } do
+              %i.fa.fa-circle-o
+
+          %li
+            = button_tag name: :process_action, value: "refuse", class: 'btn btn-danger', title: 'Refuser', data: { toggle: :tooltip, confirm: "Refuser ce dossier ?" } do
+              %i.fa.fa-times
+
+      %hr
       = link_to 'Reouvrir', backoffice_dossier_reopen_path(@facade.dossier), method: :post, class: 'btn btn-default btn-block', data: { confirm: "Confirmer vous la réouverture de ce dossier ?" }
 
     %hr
diff --git a/config/routes.rb b/config/routes.rb
index 7aff0071f..c09431946 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -172,9 +172,7 @@ Rails.application.routes.draw do
 
     resources :dossiers do
       post 'receive' => 'dossiers#receive'
-      post 'refuse' => 'dossiers#refuse'
-      post 'without_continuation' => 'dossiers#without_continuation'
-      post 'close' => 'dossiers#close'
+      post 'process_dossier' => 'dossiers#process_dossier'
       member do
         post 'archive'
         post 'unarchive'
diff --git a/db/migrate/20170530141608_add_motivation_to_dossier.rb b/db/migrate/20170530141608_add_motivation_to_dossier.rb
new file mode 100644
index 000000000..6ee802630
--- /dev/null
+++ b/db/migrate/20170530141608_add_motivation_to_dossier.rb
@@ -0,0 +1,5 @@
+class AddMotivationToDossier < ActiveRecord::Migration[5.0]
+  def change
+    add_column :dossiers, :motivation, :text
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 0fd7a56a4..b24616cc2 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 20170523092900) do
+ActiveRecord::Schema.define(version: 20170530141608) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
@@ -151,6 +151,7 @@ ActiveRecord::Schema.define(version: 20170523092900) do
     t.datetime "initiated_at"
     t.datetime "received_at"
     t.datetime "processed_at"
+    t.text     "motivation"
     t.index ["procedure_id"], name: "index_dossiers_on_procedure_id", using: :btree
     t.index ["user_id"], name: "index_dossiers_on_user_id", using: :btree
   end
diff --git a/spec/controllers/backoffice/dossiers_controller_spec.rb b/spec/controllers/backoffice/dossiers_controller_spec.rb
index b21bd6e32..5d11f4b2d 100644
--- a/spec/controllers/backoffice/dossiers_controller_spec.rb
+++ b/spec/controllers/backoffice/dossiers_controller_spec.rb
@@ -250,80 +250,84 @@ describe Backoffice::DossiersController, type: :controller do
     it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
   end
 
-  describe 'POST #refuse' do
-    before do
-      dossier.refused!
-      sign_in gestionnaire
+  describe 'POST #process_dossier' do
+    context "with refuse" do
+      before do
+        dossier.received!
+        sign_in gestionnaire
+      end
+
+      subject { post :process_dossier, params: { process_action: "refuse", dossier_id: dossier_id} }
+
+      it 'change state to refused' do
+        subject
+
+        dossier.reload
+        expect(dossier.state).to eq('refused')
+      end
+
+      it 'Notification email is sent' do
+        expect(NotificationMailer).to receive(:send_notification)
+          .with(dossier, kind_of(Mails::RefusedMail)).and_return(NotificationMailer)
+        expect(NotificationMailer).to receive(:deliver_now!)
+
+        subject
+      end
+
+      it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
     end
 
-    subject { post :refuse, params: {dossier_id: dossier_id} }
+    context "with without_continuation" do
+      before do
+        dossier.received!
+        sign_in gestionnaire
+      end
 
-    it 'change state to refused' do
-      subject
+      subject { post :process_dossier, params: { process_action: "without_continuation", dossier_id: dossier_id} }
 
-      dossier.reload
-      expect(dossier.state).to eq('refused')
+      it 'change state to without_continuation' do
+        subject
+
+        dossier.reload
+        expect(dossier.state).to eq('without_continuation')
+      end
+
+      it 'Notification email is sent' do
+        expect(NotificationMailer).to receive(:send_notification)
+          .with(dossier, kind_of(Mails::WithoutContinuationMail)).and_return(NotificationMailer)
+        expect(NotificationMailer).to receive(:deliver_now!)
+
+        subject
+      end
+
+      it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
     end
 
-    it 'Notification email is sent' do
-      expect(NotificationMailer).to receive(:send_notification)
-        .with(dossier, kind_of(Mails::RefusedMail)).and_return(NotificationMailer)
-      expect(NotificationMailer).to receive(:deliver_now!)
+    context "with close" do
+      before do
+        dossier.received!
+        sign_in gestionnaire
+      end
 
-      subject
+      subject { post :process_dossier, params: { process_action: "close", dossier_id: dossier_id} }
+
+      it 'change state to closed' do
+        subject
+
+        dossier.reload
+        expect(dossier.state).to eq('closed')
+      end
+
+      it 'Notification email is sent' do
+        expect(NotificationMailer).to receive(:send_notification)
+          .with(dossier, kind_of(Mails::ClosedMail)).and_return(NotificationMailer)
+        expect(NotificationMailer).to receive(:deliver_now!)
+
+        subject
+      end
+
+      it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
     end
-
-    it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
-  end
-
-  describe 'POST #without_continuation' do
-    before do
-      dossier.without_continuation!
-      sign_in gestionnaire
-    end
-    subject { post :without_continuation, params: {dossier_id: dossier_id} }
-
-    it 'change state to without_continuation' do
-      subject
-
-      dossier.reload
-      expect(dossier.state).to eq('without_continuation')
-    end
-
-    it 'Notification email is sent' do
-      expect(NotificationMailer).to receive(:send_notification)
-        .with(dossier, kind_of(Mails::WithoutContinuationMail)).and_return(NotificationMailer)
-      expect(NotificationMailer).to receive(:deliver_now!)
-
-      subject
-    end
-
-    it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
-  end
-
-  describe 'POST #close' do
-    before do
-      dossier.received!
-      sign_in gestionnaire
-    end
-    subject { post :close, params: {dossier_id: dossier_id} }
-
-    it 'change state to closed' do
-      subject
-
-      dossier.reload
-      expect(dossier.state).to eq('closed')
-    end
-
-    it 'Notification email is sent' do
-      expect(NotificationMailer).to receive(:send_notification)
-        .with(dossier, kind_of(Mails::ClosedMail)).and_return(NotificationMailer)
-      expect(NotificationMailer).to receive(:deliver_now!)
-
-      subject
-    end
-
-    it { is_expected.to redirect_to backoffice_dossier_path(id: dossier.id) }
   end
 
   describe 'PUT #toggle_follow' do
diff --git a/spec/views/backoffice/dossiers/show.html.html_spec.rb b/spec/views/backoffice/dossiers/show.html.html_spec.rb
index 4060d600f..0be7ed6f9 100644
--- a/spec/views/backoffice/dossiers/show.html.html_spec.rb
+++ b/spec/views/backoffice/dossiers/show.html.html_spec.rb
@@ -1,8 +1,8 @@
 require 'spec_helper'
 
 describe 'backoffice/dossiers/show.html.haml', type: :view do
-  let!(:dossier) { create(:dossier, :with_entreprise, state: state) }
-  let(:state) { 'draft' }
+  let!(:dossier) { create(:dossier, :with_entreprise, state: state, motivation: "Motivation de décision") }
+  let(:state) { 'closed' }
   let(:dossier_id) { dossier.id }
   let(:gestionnaire) { create(:gestionnaire) }
 
@@ -44,5 +44,9 @@ describe 'backoffice/dossiers/show.html.haml', type: :view do
         expect(rendered).to_not have_css('#maj_infos')
       end
     end
+
+    it "shows the motivation" do
+      expect(rendered).to have_content("Motivation de décision")
+    end
   end
 end
diff --git a/spec/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show_spec.rb b/spec/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show_spec.rb
index cd91a032c..4682bb331 100644
--- a/spec/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show_spec.rb
+++ b/spec/views/layouts/left_panels/_left_panel_backoffice_dossierscontroller_show_spec.rb
@@ -74,9 +74,9 @@ describe 'layouts/left_panels/_left_panel_backoffice_dossierscontroller_show.htm
       it { expect(rendered).to have_content('En instruction') }
 
       it 'button accepter / refuser / classer sans suite are present' do
-        expect(rendered).to have_css('a[title="Accepter"]')
-        expect(rendered).to have_css('a[title="Classer sans suite"]')
-        expect(rendered).to have_css('a[title="Refuser"]')
+        expect(rendered).to have_css('button[title="Accepter"]')
+        expect(rendered).to have_css('button[title="Classer sans suite"]')
+        expect(rendered).to have_css('button[title="Refuser"]')
       end
     end