Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 44 RUE DU LOUVRE 75001 PARIS

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Publié le 29/04/2020

Travail de l'auto-entrepreneur sous la subordination de l'employeur = Travail dissimulé

Article juridique - Droit fiscal et droit douanier

Par Me Karine GERONIMI

Travail de l'auto-entrepreneur sous la subordination de l'employeur = Travail dissimulé

Dès lors qu'un salarié d'une entreprise devient un auto-entrepreneur, mais poursuit la même activité au sein d'un service sans aucun changement intervenu autre que son statut, le délit de travail dissimulé est constitué.

Il est nécessaire de démontrer que l'auto-entrepreneur continue d'accomplir les mêmes tâches sous l'autorité et le contrôle de l'employeur.

Cass. Crim. 26 novembre 2019, n°19-80.516