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 26/12/2025

Cour d'appel de Bordeaux, le 4 septembre 2025, n°24/03874

Article juridique - Droit pénal

Par Me Mohamed-El Hassan KOHEN

La cour d’appel de Bordeaux, 4 septembre 2025, statue sur renvoi après cassation partielle du 16 mai 2024, dans un contentieux de recouvrement social. À la suite d’un procès-verbal pour travail dissimulé, l’organisme de recouvrement a opéré un redressement fondé sur une rémunération dissimulée imputée à un compte courant d’associé débiteur. Une mise en demeure du 9 octobre 2015 et une contrainte du 19 novembre 2015 ont ensuite été notifiées pour des sommes substantielles.

L’appelante a formé opposition à la contrainte. Le tribunal des affaires de sécurité sociale de Tarbes l’a rejetée le 12 avril 2018. L’arrêt de Pau du 17 mars 2022 a été partiellement cassé le 16 mai 2024, puis l’affaire renvoyée. Devant la juridiction de renvoi, l’appelante sollicitait la nullité des actes et, subsidiairement, un recalcul ; l’intimée réclamait confirmation intégrale.

La difficulté portait sur la validité de la mise en demeure et de la contrainte, la régularité du contrôle, puis le bien-fondé et le calcul du redressement.

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