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 04/02/2026

Lettre d’observations : 70 909 € - Mise en demeure : 68 503 € - L’URSSAF n’a pas su expliquer l’écart. Elle a tout perdu.

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

Par Me Eric ROCHEBLAVE

Lettre d’observations : 70 909 €
Mise en demeure : 68 503 €
L’URSSAF n’a pas su expliquer l’écart.
Elle a tout perdu.

Même avec un crédit de 2 791 €,
les chiffres ne retombaient toujours pas : 68 503 + 2 791 = 71 294 €, pas 70 909 €.

La Cour d'appel d'Aix-en-Provence rappelle une règle constante en droit du recouvrement URSSAF (26 janvier 2026, RG n° 24/15347) :

La mise en demeure n'est pas valide lorsqu'il existe, entre elle et les états de redressement auxquels elle se réfère, des divergences tenant aux montants des sommes réclamées ou aux périodes concernées, conduisant à un total erroné.
Il en va de même lorsque la comparaison entre la mise en demeure et la notification du redressement fait apparaître des discordances empêchant de retrouver l'origine d'une partie des sommes.

Seule une différence minime peut être tolérée.

Ici, la discordance est manifeste.

La réponse des inspecteurs du recouvrement du 2 décembre 2013 évoque, pour l'année 2012, un rappel de 70 909 €.
La mise en demeure vise, pour la même période, 68 503 € de cotisations.
L'addition du crédit de 2 791 € à cette somme, soit 71 294 €, ne permet toujours pas de retrouver le montant de 70 909 €.

Aucune explication.
Aucune cohérence chiffrée.

La cour en tire la conséquence juridique :

La motivation de la mise en demeure ne permet pas au cotisant de connaître le montant exact de son obligation.

Résultat :
mise en demeure annulée,
URSSAF déboutée de sa demande en paiement.

Une mise en demeure, ce n'est pas une estimation.
C'est une équation.
Si elle ne tombe pas juste, elle tombe tout court.

Eric ROCHEBLAVE
Avocat Spécialiste en Droit du Travail
et Droit de la Sécurité Sociale

Consultation par téléphone : cliquez ici