Actualités comptables
Avis de contrôle URSSAF : chaque mot compte ?

Avis de contrôle URSSAF : chaque mot compte ?

Publiée le lundi 24 avril 2023 à 00h00 dans Actu Sociale

Un employeur reçoit un avis de contrôle Urssaf et l'examine attentivement. Il s'aperçoit, à cette occasion, que le document ne fait pas mention du fait qu'il s'agit d'un contrôle concerté (Urssaf et Acoss)... Une imprécision qu'il compte bien exploiter. À tort ou à raison ?

Contrôle URSSAF : des mentions (in)utiles sur l'avis de contrôle !

Pour rappel, l'Agence centrale des organismes de sécurité sociale (Acoss) peut orchestrer des plans de contrôle national par secteurs d’activité, lesquels sont opérés par les caisses d'Union de recouvrement des cotisations de Sécurité sociale et d'allocations familiales (Urssaf). On parle alors de contrôle concerté.

Dans une récente affaire, à l'occasion d'un contrôle concerté, l'Urssaf envoie un avis de contrôle à un employeur.

Problème : cet avis ne mentionne pas le caractère concerté du contrôle. Il n'est donc pas valable, selon l'employeur ! 

Sauf que l'avis de contrôle comprend bien les mentions exclusivement prévues par la règlementation (nature des documents et éléments chiffrés concernés par les opérations de vérification, possibilité d'assistance par un conseil choisi par l'employeur, lien vers la charte du cotisant, etc.), répond l'Urssaf.

Pour elle, l'absence de mention du contrôle concerté sur le document est donc sans incidence...

Ce que confirme le juge : la mention de l'existence du contrôle concerté sur l'avis préalable au contrôle n'étant pas requise par la loi, celui-ci est parfaitement valable ! 

Avis de contrôle URSSAF : cherchez la faille ! - © Copyright WebLex

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  • Mémoire utilisée par PHP : 2,94 Mo
  • Pic mémoire allouée par PHP : 4,10 Mo
  • Temps d'execution du script : 0.427 s
  • Lang :
  • Path : actualite-avis-de-controle-urssaf-chaque-mot-compte
  • Route : newsItem
  • $okt->page->module : news
  • $okt->page->action : item
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