Maître Thierry WICKERS

Avocat au barreau de Bordeaux

Avocat titulaire d'un certificat de spécialisation en Droit des garanties, des sûretés et des mesures d'exécution et Droit du crédit et de la consommation

Compétences : Droit du crédit et de la consommation, Droit des garanties, des sûretés et des mesures d'exécution, Droit de la sécurité sociale et de la protection sociale, Procédure civile

Barreau : Bordeaux

Adresse : 70 rue Abbé de l'Epée 33000 BORDEAUX

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Publié le 17/01/2020

L'importance de la mise en demeure dans le contrôle URSSAF

Article juridique - Droit du travail et social

Par Me Thierry WICKERS

L'importance de la mise en demeure dans le contrôle URSSAF

Le contrôle URSSAF est probablement moins étudié que le contrôle fiscal. Pourtant il est beaucoup plus fréquent, il débouche souvent sur un redressement et il intéresse toutes les entreprises. La procédure de contrôle est elle même encadrée par des textes précis, qui doivent être respectés. Dans ce dispositif, la mise en demeure joue un rôle très important. C'est ce que montre les deux arrêts rendus par la Cour de cassation, à un an d'intervalle, en décembre 2018 et 2019, analysés sur notre site.