Maître Michael INDJEYAN - SICAKYUZ

Avocat au barreau de Paris

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit des sociétés, Droit pénal, Droit immobilier, Droit du travail et social, Droit commercial, des affaires et de la concurrence

Barreau : Paris

Adresse : 6 RUE JEAN DE LA FONTAINE 75016 PARIS

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Publié le 26/02/2021

URSSAF CONTROLE COTISATIONS NULLITE

Article juridique - Droit du travail et social

Par Me Michael INDJEYAN - SICAKYUZ

EMPLOYEUR URSSAF CONTROLE OBSERVATIONS ECRITES COTISATIONS ANNULATION Dans le cadre d’un contrôle, l’URSSAF adresse à un employeur une lettre concernant un redressement qui est envisagé à son encontre ; L’employeur y répond par écrit ; L’URSSAF tient compte de ses remarques et procède à une réduction des du montant du redressement ; Cependant, l’employeur concerné conteste la validité du redressement ainsi diminué pour des questions de forme ; Il considère que la seconde lettre de l’URSSAF devait respecter le formalisme inhérent à la lettre d’observations et indiquer les modalités de calcul du redressement finalement retenu, ce qui n’était pas le cas. Sauf que pour l’URSSAF et le juge qui le confirme, ce n’est pas une nouvelle lettre d’observations mais seulement une réponse, certes obligatoire mais qui n’est soumise à aucun formalisme ; Le redressement est ainsi validé ; Cour de Cassation, 2e chambre civile, 7 janvier 2021, n° 19-20230