SELECT (CASE
        WHEN pourcenthour < pourcentcycle AND pourcenthour  < pourcentmonth THEN pourcenthour
        WHEN pourcentcycle < pourcenthour AND pourcentcycle < pourcentmonth THEN pourcentcycle
        WHEN pourcentmonth < pourcenthour AND pourcentmonth < pourcentcycle THEN pourcentmonth
        ELSE 100
        END) AS pourcent,
       ata,
       immatriculation
FROM part_log
WHERE removed = "false" AND immatriculation =? AND ata=?
ORDER BY pourcent DESC LIMIT 1

SELECT IFNULL((CASE WHEN ... ELSE 100 END),100) AS pourcent, ...

SELECT IFNULL(SELECT (CASE WHEN ... ELSE 100 END) ,100) AS pourcent