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 27/12/2025

Cour d'appel de Colmar, le 11 septembre 2025, n°22/04449

Article juridique - Droit pénal

Par Me Mohamed-El Hassan KOHEN

Now using node v22.15.1 (npm v10.8.2) Utilisation de Node.js v20.19.4 et npm 10.8.2 Codex est déjà installé. Lancement de Codex... La Cour d’appel de Colmar, 11 septembre 2025, confirme un redressement opéré à l’issue d’un contrôle orienté vers la recherche de travail dissimulé. L’affaire concerne une entreprise de transport installée en zone frontalière. Des salariés résidents en France conduisaient principalement sur le territoire français pour des trajets réguliers, bien que affiliés en Espagne. À la suite d’un signalement, l’organisme français de recouvrement a mené un contrôle pour les années 2011 à 2015, notifié un redressement, puis une mise en demeure. Une condamnation pénale antérieure des dirigeants pour travail dissimulé sur la période 2011‑2016, confirmée en appel et non censurée, a également pesé dans l’appréciation des majorations.

Devant la juridiction sociale, la contestation a d’abord porté sur la régularité du contrôle et de la lettre d’observations, l’assiette, la prescription, et la capacité à agir de l’organisme français. Subsidiairement, l’entreprise a appelé en garantie deux institutions étrangères, invoquant la répétition de l’indu afin d’éviter un double paiement de cotisations. Le Tribunal judiciaire de Strasbourg a validé le redressement, les majorations et rejeté l’appel en garantie en raison de l’immunité de juridiction. L’appel reprend ces griefs et ajoute une demande d’écarter certaines pièces rédigées en langue étrangère.

La question de droit centrale porte sur la validité du redressement fondé sur un contrôle anti‑fraude dispensé d’avis préalable, la détermination de la législation applicable aux salariés exerçant substantiellement en France, ainsi que l’opposabilité de l’immunité de juridiction aux demandes en répétition de l’indu. La Cour d’appel confirme la régularité du contrôle et de la lettre d’observations, retient l’application de la législation française sur le fondement du règlement n° 883/2004, maintient les majorations pour travail dissimulé, refuse toute imputation des cotisations étrangères sur les françaises, et juge irrecevable l’appel en garantie en raison de l’immunité.

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