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 24/10/2026

Mise en demeure de 61 714,92 € : aucune période indiquée. La contrainte est annulée.

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

Par Me Eric ROCHEBLAVE

Mise en demeure de 61 714,92 € : aucune période indiquée.
La contrainte est annulée.

TJ de Paris, pôle social, 11 septembre 2026 (RG 23/01721).

L'URSSAF réclamait à un cotisant :
→ 67 771,17 € de cotisations
→ 352 € de majorations de retard
→ 6 408,25 € déjà payés, soit 61 714,92 € restant dus

La mise en demeure énumérait les natures de cotisations.
Elle ne disait rien des périodes concernées.
Seule la contrainte les mentionnait.

Le tribunal retient que la mise en demeure, préalable obligatoire à la contrainte, « doit renseigner de façon précise l'assuré sur ses obligations ».

Elle n'a pas fait connaître l'étendue de l'obligation du cotisant. La contrainte est donc nulle.

Ce qu'il faut savoir :
▪ Décision de première instance.
▪ l'article R. 244-1 du code de la sécurité sociale exige la période sur la mise en demeure
▪ la Cour de cassation a cassé une annulation alors que la mise en demeure indiquait nature, montant et périodes (2e civ., 15 octobre 2026, n° 24-14.651)
Ce qui a fonctionné ici ne se transpose pas mécaniquement.

Sans période, le cotisant ne connaît pas l'étendue de sa dette.

Relisez votre mise en demeure : cause, nature, montant, période.

Face à l'URSSAF, la CGSS, la MSA, la CPAM...
Consultez un Avocat Spécialiste
Réservation sur rocheblave.fr

Livre « Contester un redressement URSSAF - Les vices de procédure qui peuvent annuler un redressement » (édition 2027)
En vente sur rocheblave.info

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