Maître Eric ROCHEBLAVE

Avocat au barreau de Montpellier

Avocat titulaire d'un certificat de spécialisation en Droit de la sécurité sociale et de la protection sociale et Droit du travail

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale, Procédure d'appel

Barreau : Montpellier

Adresse : 1025 av. Henri Becquerel 34000 MONTPELLIER

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Publié le 28/03/2026

L'URSSAF ne peut pas fonder son redressement sur des fichiers Excel fournis par un tiers.

Article juridique - Droit de la sécurité sociale et de la protection sociale

Par Me Eric ROCHEBLAVE

L'URSSAF ne peut pas fonder son redressement sur des fichiers Excel fournis par un tiers.

Un salarié d'une société tierce avait remis des fichiers à l'inspecteur du recouvrement.

La cour d'appel de Toulouse avait validé les opérations de contrôle.

Son raisonnement : il n'était pas établi que ce salarié avait agi à la demande de l'URSSAF plutôt qu'à celle de la société contrôlée.

La Cour de cassation casse (19 mars 2026, n° 23-19.742.)

Le raisonnement est limpide.

L'article R. 243-59 du code de la sécurité sociale est d'interprétation stricte.

Les agents de contrôle ne peuvent recueillir des informations qu'auprès de la personne contrôlée et des personnes rémunérées par celle-ci.

Les fichiers litigieux n'avaient pas été demandés auprès de la société contrôlée.

Peu importe qui a pris l'initiative.

Peu importe que les fichiers soient exacts.

Peu importe que l'URSSAF n'ait pas sollicité le tiers.

La cour d'appel n'a pas tiré les conséquences légales de ses propres constatations.

Ce n'est pas le fond du redressement qui a été cassé.

C'est la source des pièces sur lesquelles il reposait.

Le périmètre du contrôle n'est pas un détail procédural.

C'est la condition de validité de tout ce qui en découle.

L'article R. 243-59 du CSS encadre strictement les sources d'information de l'inspecteur.

Lorsque des documents proviennent d'un tiers non rémunéré par l'entreprise contrôlée, et en l'absence d'accord exprès du cotisant, la régularité du contrôle est en jeu — indépendamment de l'initiative de la transmission.