Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Baux commerciaux et professionnels, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail et social, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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Publié le 25/07/2022

EN CAS DE CONTROLE, LES AGENTS DE L'URSSAF NE PEUVENT PAS PROCEDER A L'AUDITION DE PERSONNES TIERCES A LA SOCIETE CONTROLEE.

Article juridique - Droit du travail et social

Par Me Raymond AUTEVILLE

EN CAS DE CONTROLE, LES AGENTS DE L'URSSAF NE PEUVENT PAS PROCEDER A L'AUDITION DE PERSONNES TIERCES A LA SOCIETE CONTROLEE.

A la suite d'un contrôle, l'URSSAF de Languedoc-Roussillon (l'URSSAF) a adressé à une Société [5] (la société) une lettre d'observations comportant plusieurs chefs de redressement, suivie d'une mise en demeure.

La société a saisi d'un recours une juridiction de sécurité sociale, invoquant la nullité du contrôle au cours duquel les inspecteurs ont sollicité et obtenu la production de pièces détenues, elle ou par ses salariés, mais par des personnes tierces ,peu important qu'elles interviennent au sein d'un même groupe .

La Cour d’Appel de Nîmes a rejeté le recours. La Cour de Cassation censure cette décision, au visa des articles L. 243-7 et R. 243-59 du code de la sécurité sociale, dans leur rédaction applicable au litige, en affirmant que les agents de contrôle ne peuvent recueillir des informations qu'auprès de la personne contrôlée et des personnes rémunérées par celle-ci.(Cass.Civ.II°.7 juill. 2022.N° 20-18.471 . JurisData N° 2022-011374.)