{"id":4131,"date":"2024-03-12T20:51:05","date_gmt":"2024-03-12T18:51:05","guid":{"rendered":"https:\/\/www.ascent-avocats.fr\/ascent-obtient-la-nullite-dun-redressement-urssaf-devant-la-cour-dappel-de-riom\/"},"modified":"2024-03-14T11:40:34","modified_gmt":"2024-03-14T09:40:34","slug":"ascent-obtient-la-nullite-dun-redressement-urssaf-devant-la-cour-dappel-de-riom","status":"publish","type":"post","link":"https:\/\/www.ascent-avocats.fr\/en\/ascent-obtient-la-nullite-dun-redressement-urssaf-devant-la-cour-dappel-de-riom\/","title":{"rendered":"ASCENT obtient la nullit\u00e9 d\u2019un redressement URSSAF devant la Cour d\u2019appel de RIOM."},"content":{"rendered":"\n

Dans un arr\u00eat du 27 f\u00e9vrier 2024, publi\u00e9 sur le site de la Cour de cassation, la Cour d\u2019appel de Riom a valid\u00e9 nos arguments relatifs \u00e0 l\u2019irr\u00e9gularit\u00e9 de la mise en demeure de l\u2019URSSAF, avec pour effet la nullit\u00e9 du redressement subs\u00e9quent.<\/p>\n\n\n\n

Pour rappel, le courrier de mise en demeure doit imp\u00e9rativement contenir un certain nombre de mentions \u00e0 peine de nullit\u00e9 conform\u00e9ment aux prescriptions de l\u2019article R. 244-1 du Code de la s\u00e9curit\u00e9 sociale. A d\u00e9faut, la nullit\u00e9 du redressement est encourue.<\/p>\n\n\n\n

Dans cette affaire, les impr\u00e9cisions portaient sur les p\u00e9riodes de cotisations figurant dans la lettre de mise en demeure et sur les montants r\u00e9clam\u00e9s. La lettre d\u2019observations ne permettait pas davantage de les identifier.<\/p>\n\n\n\n

La Cour d\u2019appel de Riom juge que le cotisant n\u2019\u00e9tait donc pas en mesure de conna\u00eetre l\u2019\u00e9tendue de son obligation et de proc\u00e9der aux v\u00e9rifications n\u00e9cessaires quant aux sommes demand\u00e9es au titre de chaque exercice contr\u00f4l\u00e9. La Cour annule le redressement de l\u2019URSSAF et infirme le jugement du Tribunal judiciaire de Clermont-Ferrand en toutes ses dispositions.<\/p>\n\n\n\n

Rendu au titre de la solidarit\u00e9 financi\u00e8re pour manquement \u00e0 l\u2019obligation de vigilance \u00e0 l\u2019\u00e9gard d\u2019un prestataire \u00e0 l\u2019encontre duquel l\u2019infraction de travail dissimul\u00e9 avait \u00e9t\u00e9 relev\u00e9e, l\u2019arr\u00eat de la Cour d\u2019appel de Riom a une port\u00e9e g\u00e9n\u00e9rale et s\u2019applique \u00e0 toute mise en demeure de l\u2019URSSAF. Il s\u2019inscrit dans la lign\u00e9e de la jurisprudence de la deuxi\u00e8me chambre civile de la Cour de cassation (notamment : Cass. 2\u00e8me<\/sup> civ., 3 juin 2021, n\u00b019-18.102<\/em>).<\/p>\n\n\n\n

ASCENT conseille les entreprises lors des contr\u00f4les URSSAF et les d\u00e9fend dans la phase contentieuse<\/p>\n\n\n\n

Pour consulter l\u2019arr\u00eat sur le site de la Cour de cassation (Cour d’appel de Riom, Chambre sociale, 27 f\u00e9vrier 2024, n\u00b0 21\/00305) : <\/em>https:\/\/www.courdecassation.fr\/decision\/65dee3507f398b00089bfc50<\/a><\/p>\n\n\n\n

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Dans un arr\u00eat du 27 f\u00e9vrier 2024, publi\u00e9 sur le site de la Cour de cassation, la Cour d\u2019appel de Riom a valid\u00e9 nos arguments relatifs \u00e0 l\u2019irr\u00e9gularit\u00e9 de la mise en demeure de l\u2019URSSAF, avec pour effet la nullit\u00e9 du redressement subs\u00e9quent. Pour rappel, le courrier de mise en demeure doit imp\u00e9rativement contenir un… Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":4134,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-4131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-office"],"yoast_head":"\nASCENT obtient la nullit\u00e9 d\u2019un redressement URSSAF devant la Cour d\u2019appel de RIOM. | Ascent Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ascent-avocats.fr\/en\/ascent-obtient-la-nullite-dun-redressement-urssaf-devant-la-cour-dappel-de-riom\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ASCENT obtient la nullit\u00e9 d\u2019un redressement URSSAF devant la Cour d\u2019appel de RIOM. | Ascent Avocats\" \/>\n<meta property=\"og:description\" content=\"Dans un arr\u00eat du 27 f\u00e9vrier 2024, publi\u00e9 sur le site de la Cour de cassation, la Cour d\u2019appel de Riom a valid\u00e9 nos arguments relatifs \u00e0 l\u2019irr\u00e9gularit\u00e9 de la mise en demeure de l\u2019URSSAF, avec pour effet la nullit\u00e9 du redressement subs\u00e9quent. 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