Sending comment notifications to different recipients depending on taxonomy terms

Finally I found the right code, if it can be usefull to someone:

function sp_comment_moderation_recipients( $emails, $comment_id ) {

    $comment = get_comment( $comment_id );
    $post = get_post( $comment->comment_post_ID );

    if ( has_term('myterm','mytaxonomy', $post->ID) ) {

    return array( '[email protected]' );
        }

    return $emails;
}

add_filter( 'comment_moderation_recipients', 'sp_comment_moderation_recipients', 10, 2 );
add_filter( 'comment_notification_recipients', 'sp_comment_moderation_recipients', 10, 2 );