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 15/05/2026

Loge sportive VIP. Un avantage en nature redressé par l'URSSAF Annulé par la Cour d'appel de Rennes.

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

Par Me Eric ROCHEBLAVE

Loge sportive VIP.
Un avantage en nature redressé par l'URSSAF
Annulé par la Cour d'appel de Rennes.

Pendant le contrôle, l'inspecteur avait scruté les écritures.

Comptes 639.
Parrainage. Sponsoring.
Mission et réception.
Des places dans des loges.
Des abonnements dans des stades.
Des soirées dans des salles de spectacle.

Il avait demandé les noms des invités.

La société n'avait pas les noms — pas nominativement, pas pour ces périodes-là.

Redressement. Vingt-quatre mille quatre cent soixante-huit euros de cotisations.

Pendant la période contradictoire, elle transmet ce qu'elle peut reconstituer : factures, contrats, listes d'invités — tous des tiers, aucun de ses propres salariés.

L'URSSAF objecte : sans liste d'émargement, rien ne prouve qu'aucun salarié n'a profité de la place.

Les magistrats relisent la jurisprudence de la Cour de cassation. Cass. 2e civ., 19 janvier 2017, n° 16-11.239. Cass. 2e civ., 6 janvier 2022, n° 20-16.240.

La question est binaire : avantage en nature accordé à un salarié en contrepartie de son travail, ou cadeau à un tiers en contrepartie d'une activité dans l'intérêt de l'entreprise ?

Aucun élément, dans le dossier, ne désigne un salarié bénéficiaire.

La cour d'appel de Rennes annule (8 avril 2026, RG n° 22/01618).

L'inspecteur URSSAF fait foi de ce qu'il constate.
Pas de ce qu'il imagine.

Réservation : rocheblave.org