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 29/03/2026

L'URSSAF affirmait qu'un cotisant avait demandé 9 échéanciers de paiement. Le tribunal en a demandé la preuve. Elle n'existait pas.

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

Par Me Eric ROCHEBLAVE

L'URSSAF affirmait qu'un cotisant avait demandé 9 échéanciers de paiement.
Le tribunal en a demandé la preuve.
Elle n'existait pas.

28 731 euros de cotisations 2010 et 2011, réclamés par mise en demeure en juillet 2024.

Prescription triennale en principe acquise depuis 2014 et 2015.

Pour combler l'écart, l'URSSAF construisait une chaîne d'interruptions : 9 échéanciers entre 2012 et 2018, un chèque en octobre 2018, les suspensions COVID, et même l'imputation d'un reliquat de frais de justice sur la dette la plus ancienne.

Le tribunal démonte la chaîne par le premier maillon.

Les 9 notifications émanaient toutes de l'URSSAF.

Aucune demande du cotisant n'était versée aux débats.

La reconnaissance de dette au sens de l'article 2240 du code civil suppose un acte positif émanant du débiteur — pas un courrier du créancier demeuré sans effet.

Sans premier maillon, toute la chaîne tombe.

Paiements, suspensions, imputations comptables — tous postérieurs à une prescription déjà acquise.

28 731 euros annulés.

Tribunal judiciaire de Boulogne-sur-Mer, 13 mars 2026, 24/00500

Lorsqu'une dette ancienne resurgit, la première question n'est pas de savoir si elle est due — c'est de savoir si elle est encore exigible.

La prescription triennale des cotisations (article L. 244-3 du CSS) court à compter du 30 juin de l'année suivant celle au titre de laquelle elles sont dues.

Son interruption par reconnaissance de dette exige un acte positif émanant du cotisant — demande écrite d'échéancier, paiement volontaire, engagement explicite.

Les notifications unilatérales de l'organisme, même mentionnant une demande du débiteur, ne suffisent pas si cette demande n'est pas produite aux débats.