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 et social

Compétences : Droit du travail et social, 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 26/07/2024

La CGSS Réunion tente de recouvrer des cotisations prescrites

Article juridique - Droit du travail et social

Par Me Eric ROCHEBLAVE

La CGSS Réunion tente de recouvrer des cotisations prescrites

La prescription peut affecter soit la créance de cotisations, soit l’action en recouvrement desdites cotisations.

Selon l’article L. 244-3 du code de la sécurité sociale, « les cotisations et contributions sociales se prescrivent par trois ans à compter de la fin de l’année civile au titre de laquelle elles sont dues. Pour les cotisations et contributions sociales dont sont redevables les travailleurs indépendants, cette durée s’apprécie à compter du 30 juin de l’année qui suit l’année au titre de laquelle elles sont dues ».

Selon l’article L. 244-8-1 du code de la sécurité sociale, « le délai de prescription de l’action civile en recouvrement des cotisations ou des majorations de retard, intentée indépendamment ou après extinction de l’action publique, est de trois ans à compter de l’expiration du délai imparti par les avertissements ou mises en demeure prévus aux articles L. 244-2 et L. 244-3 »

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Article à lire sous le lien suivant :
https://www.rocheblave.com/cgss-reunion-2/

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

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