{"id":642938,"date":"2026-04-22T02:28:15","date_gmt":"2026-04-22T00:28:15","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-laval-le-16-janvier-2025-n24-00231\/"},"modified":"2026-04-22T02:28:15","modified_gmt":"2026-04-22T00:28:15","slug":"tribunal-judiciaire-de-laval-le-16-janvier-2025-n24-00231","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-laval-le-16-janvier-2025-n24-00231\/","title":{"rendered":"Tribunal judiciaire de Laval, le 16 janvier 2025, n\u00b024\/00231"},"content":{"rendered":"
\n

Le tribunal judiciaire, statuant en mati\u00e8re d’opposition \u00e0 contrainte, a rendu un jugement le 16 janvier 2025. Un d\u00e9biteur avait form\u00e9 opposition \u00e0 une contrainte \u00e9mise par l’URSSAF. L’organisme cr\u00e9ancier a soulev\u00e9 l’irrecevabilit\u00e9 de cette opposition pour d\u00e9faut de motivation. Le tribunal a d\u00e9clar\u00e9 l’opposition irrecevable et constat\u00e9 la dette r\u00e9duite. Il a \u00e9galement condamn\u00e9 le d\u00e9biteur aux d\u00e9pens et aux frais de signification.<\/p>\n

La motivation substantielle de l’opposition<\/p>\n

L’exigence de motivation est une condition de recevabilit\u00e9 imp\u00e9rative. Le texte pr\u00e9voit que “L\u2019opposition doit \u00eatre motiv\u00e9e” (Article R. 133-3 du code de la s\u00e9curit\u00e9 sociale). Le tribunal rel\u00e8ve que cette obligation n’est pas respect\u00e9e en l’esp\u00e8ce. Le d\u00e9biteur s’est content\u00e9 d’indiquer dans son courrier “ceci est m\u00eame pas le CA de six mois mon entreprise”. Cette simple assertion ne constitue pas une motivation au sens de la r\u00e9glementation. Elle ne permet pas d’identifier les griefs pr\u00e9cis contre la contrainte. La solution rappelle le formalisme strict entourant la proc\u00e9dure d’opposition. Cette derni\u00e8re vise \u00e0 contester l’exigibilit\u00e9 des sommes r\u00e9clam\u00e9es par voie administrative. Une motivation sommaire peut parfois \u00eatre admise si elle identifie clairement le litige. “Cette liste s’apparente \u00e0 une motivation sommaire, tenant aux difficult\u00e9s” (Tribunal judiciaire de Lille, le 14 janvier 2025, n\u00b024\/01592). En l’esp\u00e8ce, la phrase du d\u00e9biteur est trop impr\u00e9cise. Elle ne permet pas \u00e0 l’organisme cr\u00e9ancier ni au juge de cerner la nature du d\u00e9saccord. La port\u00e9e de la d\u00e9cision est donc de r\u00e9affirmer l’exigence d’une motivation concr\u00e8te. La valeur de ce point est de garantir la s\u00e9curit\u00e9 juridique des proc\u00e9dures de recouvrement.<\/p>\n

La condamnation aux frais de signification<\/p>\n

La charge des frais de proc\u00e9dure est syst\u00e9matiquement support\u00e9e par le d\u00e9biteur perdant. L’article R. 133-6 du code de la s\u00e9curit\u00e9 sociale pr\u00e9voit un r\u00e9gime sp\u00e9cifique. “Les frais de signification de la contrainte […] sont \u00e0 la charge du d\u00e9biteur, sauf lorsque l’opposition a \u00e9t\u00e9 jug\u00e9e fond\u00e9e” (Article R. 133-6 du code de la s\u00e9curit\u00e9 sociale). Cette condamnation est automatique lorsque l’opposition est rejet\u00e9e ou d\u00e9clar\u00e9e irrecevable. Le tribunal applique strictement cette disposition en condamnant le d\u00e9biteur. Cette r\u00e8gle a pour sens d’\u00e9viter les oppositions dilatoires ou infond\u00e9es. Elle place les frais engag\u00e9s par l’organisme cr\u00e9ancier \u00e0 la charge du redevable. La jurisprudence confirme cette interpr\u00e9tation litt\u00e9rale de la r\u00e8gle. “Les frais de signification de la contrainte […] sont \u00e0 la charge du d\u00e9biteur, sauf lorsque l’opposition a \u00e9t\u00e9 jug\u00e9e fond\u00e9e” (Tribunal judiciaire de Meaux, le 2 janvier 2026, n\u00b025\/00430). La port\u00e9e de cette solution est de dissuader les oppositions non s\u00e9rieuses. Elle prot\u00e8ge ainsi l’efficacit\u00e9 du recouvrement des cotisations sociales. La valeur est de souligner le caract\u00e8re accessoire mais obligatoire de cette condamnation. Elle s’ajoute aux d\u00e9pens ordinaires et au principal de la dette constat\u00e9e.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire, statuant en mati\u00e8re d’opposition \u00e0 contrainte, a rendu un jugement le 16 janvier 2025. Un d\u00e9biteur avait form\u00e9 opposition \u00e0 une contr…<\/p>\n","protected":false},"author":232070755,"featured_media":9439,"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":"6945ad3e75782d5f06cd1e4c","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6945ad3e75782d5f06cd1e4c","_kj_judilibre_id":"6945ad3e75782d5f06cd1e4c","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire de Laval","_kj_chambre":"Contentieux social","_kj_rg":"24\/00231","_kj_date":"2025-10-08","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-642938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nTribunal judiciaire de Laval, le 16 janvier 2025, n\u00b024\/00231 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire, statuant en mati\u00e8re d'opposition \u00e0 contrainte, a rendu un jugement le 16 janvier 2025. 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