{"id":24375,"date":"2026-10-16T08:15:00","date_gmt":"2026-10-16T06:15:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24375"},"modified":"2026-10-19T09:22:58","modified_gmt":"2026-10-19T07:22:58","slug":"larret-du-jour-441-controle-urssaf","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-441-controle-urssaf\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #441 :  Contr\u00f4le d\u2019URSSAF"},"content":{"rendered":"\n<h3 id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\" class=\"wp-block-heading\"><strong><br><\/strong>C\u2019est l\u2019histoire d\u2019un employeur qui attend pour se justifier\u2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Au cours d\u2019un contr\u00f4le, l\u2019Urssaf reproche \u00e0 une soci\u00e9t\u00e9 des erreurs dans le calcul des cotisations dues \u00e0 raison du salaire de certains collaborateurs VRP. L\u2019employeur conteste ce redressement, contestation qui se poursuit devant le juge saisi du litige\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Pour justifier sa position, l\u2019employeur fournit au juge de nouvelles preuves, en l\u2019occurrence les contrats des VRP. Mais l\u2019Urssaf conteste ces nouvelles preuves, arguant du fait qu\u2019elles n\u2019ont \u00e9t\u00e9 pr\u00e9sent\u00e9es par l\u2019employeur, ni pendant le contr\u00f4le, ni dans les 30 jours suivant la lettre d&rsquo;observations, au cours de la p\u00e9riode contradictoire. \u00c0 d\u00e9faut de cette pr\u00e9sentation, ces nouvelles preuves doivent \u00eatre \u00e9cart\u00e9es\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 id=\"le-verdict\" class=\"wp-block-heading\">Le verdict <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sauf que ces contrats n\u2019ont pas \u00e9t\u00e9 express\u00e9ment demand\u00e9s par l&rsquo;Urssaf lors du contr\u00f4le ou de la phase contradictoire et que la charge de la preuve de la conformit\u00e9 de ces contrats \u00e0 la l\u00e9gislation applicable n&rsquo;incombe pas \u00e0 la soci\u00e9t\u00e9, constate et rappelle le juge qui donne raison \u00e0 l\u2019employeur&nbsp;: ces pi\u00e8ces sont recevables&nbsp;!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000054110124?fonds=ALL&amp;init=true&amp;page=1&amp;query=+22-12881&amp;searchField=ALL\">Arr\u00eat de la Cour de cassation, 2 e chambre civile, du 13 mai 2026, n o 22-12881<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un employeur qui attend pour se justifier\u2026<\/p>\n","protected":false},"author":1,"featured_media":24376,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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