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 : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 16/11/2022

Redressement Urssaf : le cotisant peut contester le redressement dont il fait l’objet par la voie de l’opposition à contrainte

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Redressement Urssaf : le cotisant peut contester le redressement dont il fait l’objet par la voie de l’opposition à contrainte

Par deux décisions du 22 septembre 2022, la 2ème chambre civile de la Cour de cassation opère un revirement de jurisprudence et décide que le cotisant qui n'a pas contesté la mise en demeure devant la commission de recours amiable peut, à l'appui de l'opposition à la contrainte décernée sur le fondement de celle-ci, contester la régularité de la procédure et le bien-fondé des causes de la contrainte.

Cass. Civ. 2ème ch., 22 septembre 2022, n°21-11.862 et n°21-10.105 FS-B