{"id":14258,"date":"2026-06-24T00:00:00","date_gmt":"2026-06-23T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-urssaf-laccord-tacite-ne-se-presume-pas\/"},"modified":"2026-06-24T00:00:00","modified_gmt":"2026-06-23T22:00:00","slug":"controle-urssaf-laccord-tacite-ne-se-presume-pas","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-urssaf-laccord-tacite-ne-se-presume-pas\/","title":{"rendered":"Contr\u00f4le Urssaf : l\u2019accord tacite ne se pr\u00e9sume pas !"},"content":{"rendered":"<p>Une entreprise peut-elle \u00e9chapper \u00e0 un redressement URSSAF en soutenant que sa pratique avait d\u00e9j\u00e0 \u00e9t\u00e9 vue, mais non contest\u00e9e, lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le ? Oui, mais encore faut-il \u00eatre capable de le prouver pr\u00e9cis\u00e9ment\u2026<\/p>\n<h2>Absence d\u2019observations pr\u00e9c\u00e9dentes : une preuve \u00e0 rapporter<\/h2>\n<p>\u00c0 la suite d\u2019un contr\u00f4le, une soci\u00e9t\u00e9 se voit notifier plusieurs chefs de redressement par l\u2019Urssaf.<\/p>\n<p>Elle conteste l\u2019un d\u2019eux en invoquant l\u2019existence d\u2019un \u00ab accord tacite \u00bb. Selon elle, la pratique aujourd\u2019hui redress\u00e9e ressortait d\u00e9j\u00e0 clairement des documents consult\u00e9s par l\u2019Urssaf lors de pr\u00e9c\u00e9dents contr\u00f4les.<\/p>\n<p>Or, \u00e0 l\u2019\u00e9poque, l\u2019organisme n\u2019avait formul\u00e9 aucune observation sur ce point. Pour la soci\u00e9t\u00e9, cette absence d\u2019observation interdisait donc \u00e0 l\u2019Urssaf de revenir ult\u00e9rieurement sur cette pratique.<\/p>\n<p>Mais l\u2019Urssaf maintient le redressement : l\u2019absence d\u2019observation lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le ne vaut accord tacite que si la pratique en cause a r\u00e9ellement \u00e9t\u00e9 v\u00e9rifi\u00e9e et si l\u2019organisme a eu les moyens de se prononcer en toute connaissance de cause.<\/p>\n<p>Ce que confirme le juge, qui tranche en faveur de l\u2019Urssaf : l\u2019absence d\u2019observations peut valoir accord tacite uniquement pour les pratiques qui ont effectivement donn\u00e9 lieu \u00e0 v\u00e9rification. Encore faut-il que l\u2019Urssaf ait \u00e9t\u00e9 en mesure de se prononcer clairement sur le point litigieux.<\/p>\n<p>Autrement dit, il ne suffit pas d\u2019affirmer que la pratique figurait dans des documents d\u00e9j\u00e0 transmis. L\u2019entreprise doit prouver que l\u2019Urssaf a bien examin\u00e9 ce point pr\u00e9cis lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le.<\/p>\n<p>Faute d\u2019une telle preuve ici, le redressement est valid\u00e9.<\/p>\n<p>Ainsi, pour invoquer un accord tacite de l\u2019Urssaf, l\u2019entreprise doit conserver les \u00e9l\u00e9ments permettant d\u2019\u00e9tablir que la pratique contest\u00e9e a bien \u00e9t\u00e9 contr\u00f4l\u00e9e auparavant.<\/p>\n<p>La seule existence d\u2019un contr\u00f4le ant\u00e9rieur, ou de documents laissant appara\u00eetre cette pratique, ne suffit pas.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000054167123?fonds=ALL&amp;init=true&amp;page=1&amp;query=23-22.174&amp;searchField=ALL\" target=\"_blank\">Arr\u00eat de la Cour de cassation, 2e chambre civile, du 13 mai 2026, no 23-22174<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-urssaf-l-accord-tacite-ne-se-presume-pas\" target=\"_blank\">Contr\u00f4le Urssaf : l\u2019accord tacite ne se pr\u00e9sume pas !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_controleurssaf.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise peut-elle \u00e9chapper \u00e0 un redressement URSSAF en soutenant que sa pratique avait d\u00e9j\u00e0 \u00e9t\u00e9 vue, mais non contest\u00e9e, lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le ? Oui, mais encore faut-il \u00eatre capable de le prouver pr\u00e9cis\u00e9ment\u2026<\/p>\n","protected":false},"author":0,"featured_media":14259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-14258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le Urssaf : l\u2019accord tacite ne se pr\u00e9sume pas ! - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/controle-urssaf-laccord-tacite-ne-se-presume-pas\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le Urssaf : l\u2019accord tacite ne se pr\u00e9sume pas ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise peut-elle \u00e9chapper \u00e0 un redressement URSSAF en soutenant que sa pratique avait d\u00e9j\u00e0 \u00e9t\u00e9 vue, mais non contest\u00e9e, lors d\u2019un pr\u00e9c\u00e9dent contr\u00f4le ? 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