{"id":745547,"date":"2026-04-29T05:48:55","date_gmt":"2026-04-29T03:48:55","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-aix-en-provence-le-22-janvier-2026-n24-01543\/"},"modified":"2026-04-29T05:48:55","modified_gmt":"2026-04-29T03:48:55","slug":"cour-dappel-de-aix-en-provence-le-22-janvier-2026-n24-01543","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ar\/cour-dappel-de-aix-en-provence-le-22-janvier-2026-n24-01543\/","title":{"rendered":"Cour d&#8217;appel de Aix-en-Provence, le 22 janvier 2026, n\u00b024\/01543"},"content":{"rendered":"<div class='article-content'>\n<style scoped>.toc-article{background:#f8f9fa;border:1px solid #e2e6ea;border-left:4px solid #2c5f8a;border-radius:6px;padding:20px 24px;margin:0 0 32px;font-size:15px;line-height:1.6}.toc-article p{margin:0 0 10px;font-size:16px;font-weight:600;color:#1a1a1a}.toc-article ul{list-style:none;margin:0;padding:0}.toc-article li.toc-h2{padding:4px 0}.toc-article li.toc-h3{padding:2px 0 2px 20px;font-size:14px}.toc-article a{color:#2c5f8a;text-decoration:none;border-bottom:1px dotted #a0b4c8}.toc-article a:hover{color:#1a3d5c;border-bottom-color:#1a3d5c}<\/style>\n<nav class=\"toc-article\" role=\"navigation\" aria-label=\"Sommaire\">\n<p>Sommaire<\/p>\n<ul>\n<li class=\"toc-h2\"><a href=\"#fondements-juridiques\">Fondements juridiques<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>La cour d\u2019appel d\u2019Aix-en-Provence, dans son arr\u00eat du 22 janvier 2026, confirme le bien-fond\u00e9 d\u2019une taxation forfaitaire appliqu\u00e9e \u00e0 une soci\u00e9t\u00e9 pour d\u00e9faut de production de pi\u00e8ces justificatives lors d\u2019un contr\u00f4le URSSAF. La question centrale portait sur la validit\u00e9 de la fixation forfaitaire de l\u2019assiette des cotisations en l\u2019absence de documents comptables probants. La solution retient que l\u2019employeur n\u2019a pas satisfait \u00e0 son obligation de fournir les \u00e9l\u00e9ments r\u00e9clam\u00e9s pendant la phase contradictoire.<\/p>\n<p>La r\u00e9gularit\u00e9 de la proc\u00e9dure de taxation forfaitaire est d\u2019abord examin\u00e9e. La cour rappelle que l\u2019inspecteur a demand\u00e9 en vain la comptabilit\u00e9 et des justificatifs sur des \u00e9critures suspectes. Elle constate que la soci\u00e9t\u00e9 n\u2019a apport\u00e9 aucune pi\u00e8ce suffisante pour expliquer les sommes litigieuses. En cons\u00e9quence, la taxation forfaitaire est parfaitement justifi\u00e9e au regard de l\u2019article R 242-5 du code de la s\u00e9curit\u00e9 sociale.<\/p>\n<p>La port\u00e9e de cette d\u00e9cision r\u00e9side dans la rigueur impos\u00e9e \u00e0 l\u2019employeur quant au respect du contradictoire. L\u2019arr\u00eat affirme que les documents communiqu\u00e9s apr\u00e8s la phase de contr\u00f4le, notamment devant le juge, sont tardifs et ne peuvent remettre en cause la taxation. Cette solution souligne la valeur imp\u00e9rative de la proc\u00e9dure administrative pr\u00e9alable.<\/p>\n<p>La cour aborde ensuite l\u2019absence de preuve rapport\u00e9e par la soci\u00e9t\u00e9 sur la r\u00e9alit\u00e9 des frais et des \u00e9critures comptables. Elle rel\u00e8ve que l\u2019explication avanc\u00e9e pour un versement en esp\u00e8ces n\u2019est pas justifi\u00e9e. La motivation pr\u00e9cise que la convention de mise \u00e0 disposition produite \u00e9tait insuffisante faute de preuve de la propri\u00e9t\u00e9 du mandataire social. Ainsi, le redressement est maintenu sur une base forfaitaire.<\/p>\n<p>La valeur de cet arr\u00eat est de confirmer que le juge ne peut suppl\u00e9er la carence probatoire de l\u2019employeur apr\u00e8s la cl\u00f4ture du contr\u00f4le. La port\u00e9e pratique est forte pour les cotisants, qui doivent imp\u00e9rativement r\u00e9pondre aux demandes de l\u2019inspecteur dans les d\u00e9lais. La cour rappelle implicitement que la phase contradictoire est le moment exclusif pour justifier des \u00e9critures comptables.<\/p>\n<p>Enfin, la cour rejette l\u2019argument de la soci\u00e9t\u00e9 sur le caract\u00e8re abusif de la taxation forfaitaire. Elle valide le jugement de premi\u00e8re instance et condamne l\u2019appelante aux d\u00e9pens ainsi qu\u2019\u00e0 une indemnit\u00e9 proc\u00e9durale. Cette solution confirme la force de la lettre d\u2019observations et de la mise en demeure lorsque l\u2019employeur ne coop\u00e8re pas pleinement lors du contr\u00f4le.<\/p>\n<\/div>\n<style scoped>.fondements-juridiques{margin:40px 0 0;padding:0}.fondements-juridiques>h2{font-size:22px;color:#1a1a1a;border-bottom:2px solid #2c5f8a;padding-bottom:10px;margin-bottom:20px}.fj-article{background:#fdfdfd;border:1px solid #e8e8e8;border-radius:6px;padding:20px;margin-bottom:16px}.fj-article h3{font-size:17px;color:#2c5f8a;margin:0 0 12px;font-weight:600}.fj-texte{font-size:15px;line-height:1.7;color:#333}.fj-texte p{margin:8px 0}.fj-badge{font-size:11px;padding:2px 8px;border-radius:3px;margin-left:8px;font-weight:500;vertical-align:middle}.fj-en-vigueur{background:#e8f5e9;color:#2e7d32}.fj-abroge{background:#ffebee;color:#c62828}.fj-modifie{background:#fff3e0;color:#e65100}<\/style>\n<section class=\"fondements-juridiques\">\n<h2 id=\"fondements-juridiques\">Fondements juridiques<\/h2>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000035651060\" rel=\"nofollow\" target=\"_blank\">Article L. 2314-23 du Code du travail<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Pour les salari\u00e9s mis \u00e0 disposition qui remplissent les conditions mentionn\u00e9es au 2\u00b0 de l&#8217;article L. 1111-2, la condition de pr\u00e9sence dans l&#8217;entreprise utilisatrice est de douze mois continus pour y \u00eatre \u00e9lecteur. Les salari\u00e9s mis \u00e0 disposition ne sont pas \u00e9ligibles dans l&#8217;entreprise utilisatrice. <\/p>\n<p>Les salari\u00e9s mis \u00e0 disposition qui remplissent les conditions mentionn\u00e9es au premier alin\u00e9a choisissent s&#8217;ils exercent leur droit de vote dans l&#8217;entreprise qui les emploie ou l&#8217;entreprise utilisatrice.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La cour d\u2019appel d\u2019Aix-en-Provence, dans son arr\u00eat du 22 janvier 2026, confirme le bien-fond\u00e9 d\u2019une taxation forfaitaire appliqu\u00e9e \u00e0 une soci\u00e9t\u00e9 pour&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"judilibre","_kj_official_id":"6973ab40cdc6046d4771adef","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6973ab40cdc6046d4771adef","_kj_judilibre_id":"6973ab40cdc6046d4771adef","_kj_jur":"Cour d'appel","_kj_lieu":"Cour d'appel d'Aix-en-Provence","_kj_chambre":"Chambre 4-8a","_kj_rg":"24\/01543","_kj_date":"2026-01-22","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6455,6454],"tags":[],"class_list":["post-745547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cour-dappel","category-decisions-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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