Maître Mohamed-El Hassan KOHEN

Avocat au barreau de Paris

Compétences : Droit pénal, Droit de la famille, des personnes et de leur patrimoine, Droit du travail

Barreau : Paris

Adresse : 11 RUE MARGUERITTE 75017 PARIS

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Publié le 25/12/2025

Cour d'appel de Amiens, le 5 septembre 2025, n°24/02576

Article juridique - Droit pénal

Par Me Mohamed-El Hassan KOHEN

Par un arrêt rendu par la Cour d'appel d'Amiens le 5 septembre 2025, la formation de tarification tranche un litige relatif aux taux AT/MP. L'employeur, notifié d'un taux pour 2024, a sollicité le retrait du coût d'une maladie professionnelle ou, subsidiairement, son inscription au compte spécial. Après un rejet initial, l'organisme de tarification a ultérieurement accepté l'inscription au compte spécial et a annoncé un recalcul du taux 2024. Devant la Cour d'appel d'Amiens, l'employeur a demandé la rectification des taux 2022 et 2023, tandis que la caisse opposait la forclusion de ces contestations. La question centrale résidait dans l'articulation entre l'inscription au compte spécial, l'erreur d'imputation alléguée, et l'autorité attachée à des taux devenus définitifs. La cour écarte la rectification des taux 2022 et 2023 pour forclusion, tout en constatant l'acquiescement quant à 2024 et l'extinction corrélative de l'instance.

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