{"id":521,"date":"2021-02-22T05:45:00","date_gmt":"2021-02-22T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/controle-urssaf-erreur-materielle-mise-en-demeure-irreguliere\/"},"modified":"2021-04-05T03:00:18","modified_gmt":"2021-04-05T01:00:18","slug":"controle-urssaf-erreur-materielle-mise-en-demeure-irreguliere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-urssaf-erreur-materielle-mise-en-demeure-irreguliere\/","title":{"rendered":"Contr\u00f4le Urssaf : erreur mat\u00e9rielle = mise en demeure irr\u00e9guli\u00e8re ?"},"content":{"rendered":"

\u00c0 la suite d\u2019un contr\u00f4le Urssaf, un employeur re\u00e7oit une lettre d\u2019observations, suivie d\u2019une mise en demeure. Une mise en demeure irr\u00e9guli\u00e8re pour l\u2019employeur qui rel\u00e8ve plusieurs anomalies\u2026 Mais pas pour l\u2019administration, pour qui il s\u2019agit d\u2019une simple erreur mat\u00e9rielle n\u2019affectant pas la validit\u00e9 du redressement. Qui a raison ?<\/p>\n

\n

Erreur mat\u00e9rielle = mise en demeure r\u00e9guli\u00e8re !<\/h2>\n

\u00c0 la suite d\u2019un contr\u00f4le Urssaf, un employeur re\u00e7oit une lettre d\u2019observations, suivie d\u2019une mise en demeure. Apr\u00e8s une lecture attentive de cette derni\u00e8re, il rel\u00e8ve plusieurs anomalies rendant, selon lui, la proc\u00e9dure de redressement irr\u00e9guli\u00e8re\u2026<\/p>\n

Pour rappel, une mise en demeure de l’Urssaf doit pr\u00e9ciser la nature et le montant des cotisations r\u00e9clam\u00e9es ainsi que la p\u00e9riode \u00e0 laquelle elles se rapportent. En l\u2019absence d\u2019une de ces mentions, la mise en demeure est nulle, sans que soit exig\u00e9e la preuve d’un pr\u00e9judice.<\/p>\n

Ici, l\u2019employeur constate la pr\u00e9sence d\u2019une faute sur la date de notification de la lettre d\u2019observation, ce qui suffit, estime-t-il, \u00e0 rendre la proc\u00e9dure irr\u00e9guli\u00e8re !<\/p>\n

Mais pas pour l\u2019Urssaf, pour qui la mention de la mauvaise date r\u00e9sulte d\u2019une simple erreur mat\u00e9rielle qui n\u2019affecte en rien la possibilit\u00e9 pour l\u2019entreprise de se d\u00e9fendre, cette derni\u00e8re ayant bien \u00e9t\u00e9 destinataire de la lettre d\u2019observation.<\/p>\n

Si cette situation porte v\u00e9ritablement pr\u00e9judice \u00e0 l\u2019employeur, il lui appartient de le prouver, ce qu\u2019il ne fait pas\u2026<\/p>\n

Et le juge se range aux c\u00f4t\u00e9s de l\u2019Urssaf : la mise en demeure faisant bien r\u00e9f\u00e9rence \u00e0 la lettre d’observations, elle a effectivement permis \u00e0 l\u2019entreprise d’avoir connaissance de la nature, de la cause et de l’\u00e9tendue de son obligation. La proc\u00e9dure de redressement n\u2019est donc pas irr\u00e9guli\u00e8re !<\/p>\n

Source : Arr\u00eat de la Cour de Cassation, deuxi\u00e8me chambre civile, du 07 janvier 2021, n\u00b019-22921 (NP)<\/p>\n

Mise en demeure : erreur (de l\u2019Urssaf) en votre faveur ? <\/a>\u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00c0 la suite d\u2019un contr\u00f4le Urssaf, un employeur re\u00e7oit une lettre d\u2019observations, suivie d\u2019une mise en demeure. Une mise en demeure irr\u00e9guli\u00e8re pour l\u2019employeur qui rel\u00e8ve plusieurs anomalies\u2026 Mais pas pour l\u2019administration, pour qui il s\u2019agit d\u2019une simple erreur mat\u00e9rielle n\u2019affectant pas la validit\u00e9 du redressement. Qui a raison ?<\/p>\n","protected":false},"author":0,"featured_media":3626,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"\nContr\u00f4le Urssaf : erreur mat\u00e9rielle = mise en demeure irr\u00e9guli\u00e8re ? - 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\/de\/actualites\/controle-urssaf-erreur-materielle-mise-en-demeure-irreguliere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le Urssaf : erreur mat\u00e9rielle = mise en demeure irr\u00e9guli\u00e8re ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019un contr\u00f4le Urssaf, un employeur re\u00e7oit une lettre d\u2019observations, suivie d\u2019une mise en demeure. 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