{"id":4352,"date":"2015-07-16T16:52:18","date_gmt":"2015-07-16T14:52:18","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4352"},"modified":"2015-07-16T16:52:18","modified_gmt":"2015-07-16T14:52:18","slug":"controle-urssaf-aucun-delai-d-envoi-de-la-lettre-d-observation","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/07\/16\/controle-urssaf-aucun-delai-d-envoi-de-la-lettre-d-observation\/","title":{"rendered":"Contr\u00f4le URSSAF : aucun d\u00e9lai d\u2019envoi de la lettre d\u2019observation"},"content":{"rendered":"<p>Dans le cadre d\u2019un contr\u00f4le, une URSSAF a adress\u00e9 \u00e0 l\u2019entreprise contr\u00f4l\u00e9e une lettre d\u2019observations comportant notamment une mise en demeure de payer des cotisations et majorations de retard. C\u2019est la validit\u00e9 de la proc\u00e9dure que cette entreprise a contest\u00e9. Son argument principal tenait au d\u00e9lai de 15 mois anormalement long s\u2019\u00e9tant \u00e9coul\u00e9 entre le dernier courrier de l\u2019inspecteur URSSAF sollicitant la communication de pi\u00e8ces compl\u00e9mentaires et l\u2019envoi de la lettre d\u2019observations.<\/p>\n<p>L\u2019absence de toute communication de l\u2019URSSAF pendant ce d\u00e9lai devait, selon l\u2019entreprise, \u00eatre interpr\u00e9t\u00e9e comme un accord tacite des \u00e9l\u00e9ments examin\u00e9s lors du contr\u00f4le, de sorte que la proc\u00e9dure de contr\u00f4le devait \u00eatre annul\u00e9e. L\u2019argument de l\u2019entreprise a \u00e9t\u00e9 rejet\u00e9 par les juges. Le code de la s\u00e9curit\u00e9 sociale ne fixe aucun d\u00e9lai maximal pour l\u2019envoi de la lettre d\u2019observations adress\u00e9e par l\u2019inspecteur du recouvrement au cotisant \u00e0 l\u2019issue des op\u00e9rations de contr\u00f4le.<\/p>\n<p>Dans cette affaire, la cour d\u2019appel avait au passage relev\u00e9 que le d\u00e9lai de 15 mois pendant lequel le contr\u00f4le s\u2019\u00e9tait prolong\u00e9 apparaissait justifi\u00e9 au regard de la complexit\u00e9 des op\u00e9rations de calcul et de l\u2019ampleur du redressement au titre de la r\u00e9duction Fillon. L\u2019employeur avait par ailleurs \u00e9t\u00e9 inform\u00e9 de ces difficult\u00e9s de calcul lors des divers entretiens dans ses locaux. La proc\u00e9dure suivie ne remettait donc pas en cause la validit\u00e9 du contr\u00f4le URSSAF.<\/p>\n<p><em>Cass. civ., 2e ch., 28 mai 2015, n\u00b0 <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JURI&amp;orig=REVUE_RF_FH&amp;juridiction=CASS&amp;chambre=CIV.&amp;numero=14-17618&amp;sp=\/juri\/cass\/global\/civile\/JURI\/TEXT\/00\/00\/30\/65\/34\/JURITEXT000030653453.xml&amp;date=2015-05-28\" rel=\"nofollow\">14-17618<\/a> FPB<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre d\u2019un contr\u00f4le, une URSSAF a adress\u00e9 \u00e0 l\u2019entreprise contr\u00f4l\u00e9e une lettre d\u2019observations comportant notamment une mise en demeure de payer des cotisations et majorations de retard. C\u2019est la validit\u00e9 de la proc\u00e9dure que cette entreprise a contest\u00e9. Son argument principal tenait au d\u00e9lai de 15 mois anormalement long s\u2019\u00e9tant \u00e9coul\u00e9 entre le [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":3954,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[729,535,730,731,732],"class_list":["post-4352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel","tag-controle-urssaf","tag-cotisations","tag-delai-denvoi","tag-majorations","tag-validite-du-controle"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contr\u00f4le URSSAF : aucun d\u00e9lai d\u2019envoi de la lettre d\u2019observation - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2015\/07\/16\/controle-urssaf-aucun-delai-d-envoi-de-la-lettre-d-observation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le URSSAF : aucun d\u00e9lai d\u2019envoi de la lettre d\u2019observation - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre d\u2019un contr\u00f4le, une URSSAF a adress\u00e9 \u00e0 l\u2019entreprise contr\u00f4l\u00e9e une lettre d\u2019observations comportant notamment une mise en demeure de payer des cotisations et majorations de retard. C\u2019est la validit\u00e9 de la proc\u00e9dure que cette entreprise a contest\u00e9. 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Dans le domaine des ressources humaines, il intervient sur les th\u00e8mes suivants : retraite, taxe d'apprentissage, bilan social.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/a-fauvaud\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contr\u00f4le URSSAF : aucun d\u00e9lai d\u2019envoi de la lettre d\u2019observation - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2015\/07\/16\/controle-urssaf-aucun-delai-d-envoi-de-la-lettre-d-observation\/","og_locale":"fr_FR","og_type":"article","og_title":"Contr\u00f4le URSSAF : aucun d\u00e9lai d\u2019envoi de la lettre d\u2019observation - Le Blog GERESO","og_description":"Dans le cadre d\u2019un contr\u00f4le, une URSSAF a adress\u00e9 \u00e0 l\u2019entreprise contr\u00f4l\u00e9e une lettre d\u2019observations comportant notamment une mise en demeure de payer des cotisations et majorations de retard. 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Il intervient en formation inter et intra-entreprises sur de nombreuses th\u00e9matiques li\u00e9es \u00e0 la gestion de la paie et des cotisations sociales : bulletin de paie, documents de la paie, URSSAF, DADS, frais professionnels, paie des salari\u00e9s expatri\u00e9s et d\u00e9tach\u00e9s, paie et suspension du contrat, indemnit\u00e9s journali\u00e8res de la s\u00e9curit\u00e9 sociale, paie et rupture du contrat. Il m\u00e8ne \u00e9galement des missions d'audit de conformit\u00e9 de la paie, assistance au r\u00e9glementaire de paie, consultation sur des dossiers techniques en droit social. 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