Actualités comptables
Contrôle Urssaf : irrégularité = nullité ?

Contrôle Urssaf : irrégularité = nullité ?

Publiée le vendredi 30 juillet 2021 à 05h51 dans Actu Sociale

A la suite d’un contrôle, une entreprise est redressée par l’Urssaf sur la base de nombreux motifs. Sauf que l’entreprise constate des irrégularités dans la procédure de contrôle, ce qui doit, selon elle, lui permettre d’obtenir l’annulation du redressement. De tout le redressement ?


Contrôle Urssaf : « irrégularité » n’est pas toujours synonyme de « nullité » !

A la suite d’un contrôle, une entreprise reçoit une lettre d’observations de la part de l’Urssaf, suivie d’une mise en demeure, l’informant d’un redressement fondé sur par moins d’une quinzaine de motifs…

Mais pour l’entreprise, la procédure de contrôle est irrégulière. Il apparaît, en effet, que pour certains redressements, l’Urssaf a obtenu des informations non pas de la part de l’entreprise elle-même, mais de la part d’autres sociétés du même groupe.

Et parce que cela est contraire aux droits de la défense du cotisant, l’entreprise demande l’annulation de la procédure de contrôle !

Ce que conteste l’Urssaf : la validité d'une procédure de contrôle et de redressement doit s'apprécier motif par motif. En conséquence, seuls les motifs faisant l’objet d’une irrégularité doivent être annulés…

Ce que confirme le juge : pour lui, la nullité de la procédure de contrôle ne peut être envisagée que si les irrégularités constatées affectent tous les motifs de redressement envisagés.

L’affaire devra donc être rejugée, afin de déterminer les conséquences de l'irrégularité constatée sur la validité des autres motifs de redressement.

Source : Arrêt de la Cour de cassation, 2e chambre civile, du 08 juillet 2021, n° 20-16846

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  • Path : actualite-controle-urssaf-irregularite-nullite
  • Route : newsItem
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  • $okt->page->action : item
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