{"id":648916,"date":"2026-04-22T14:59:54","date_gmt":"2026-04-22T12:59:54","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-le-4-juillet-2025-n25-00502\/"},"modified":"2026-04-22T14:59:54","modified_gmt":"2026-04-22T12:59:54","slug":"cour-dappel-le-4-juillet-2025-n25-00502","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/cour-dappel-le-4-juillet-2025-n25-00502\/","title":{"rendered":"Cour d’appel, le 4 juillet 2025, n\u00b025\/00502"},"content":{"rendered":"
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La Cour d’appel, dans un arr\u00eat du 4 juillet 2025, statue sur un litige opposant une caisse de s\u00e9curit\u00e9 sociale \u00e0 une soci\u00e9t\u00e9 concernant l’imputation tarifaire d’une maladie professionnelle. La salari\u00e9e avait \u00e9t\u00e9 expos\u00e9e \u00e0 l’amiante dans un \u00e9tablissement jusqu’en 1993. La soci\u00e9t\u00e9, repreneuse partielle de cet \u00e9tablissement, conteste cette imputation et sollicite l’inscription au compte sp\u00e9cial. La cour rejette l’ensemble de ses demandes, confirmant sa qualit\u00e9 de repreneur et l’absence de preuve d’une exposition ant\u00e9rieure \u00e0 1993.<\/p>\n

La consolidation des d\u00e9lais de recours tarifaire<\/p>\n

Le rejet de la contestation du taux 2021 s’appuie sur le strict respect des d\u00e9lais l\u00e9gaux. La notification \u00e9lectronique du taux, intervenue en janvier 2021, d\u00e9clenche un d\u00e9lai de recours de deux mois. La soci\u00e9t\u00e9 n’a introduit son recours gracieux qu’en mars 2022, rendant son taux d\u00e9finitif. Cette solution rappelle l’importance de la s\u00e9curit\u00e9 juridique en mati\u00e8re de contentieux administratif social. La notification d\u00e9mat\u00e9rialis\u00e9e, avec ses r\u00e8gles sp\u00e9cifiques, impose une vigilance accrue aux employeurs. La cour applique rigoureusement le principe selon lequel “le d\u00e9lai de recours pr\u00e9alable et le d\u00e9lai de recours contentieux sont de deux mois \u00e0 compter de la notification de la d\u00e9cision contest\u00e9e” (Article R. 142-1-A III du code de la s\u00e9curit\u00e9 sociale). Cette d\u00e9cision renforce ainsi la port\u00e9e contraignante des d\u00e9lais proc\u00e9duraux dans le cadre de la tarification.<\/p>\n

La d\u00e9finition extensive de la reprise d’\u00e9tablissement<\/p>\n

La qualification de repreneur au sens tarifaire constitue le c\u0153ur de l’arr\u00eat. La cour \u00e9carte l’argument de la soci\u00e9t\u00e9 fond\u00e9 sur la non-reprise de l’int\u00e9gralit\u00e9 des activit\u00e9s. Elle retient une application large des crit\u00e8res r\u00e9glementaires, centr\u00e9e sur l’\u00e9tablissement et son activit\u00e9 principale. “Ne peut \u00eatre consid\u00e9r\u00e9 comme un \u00e9tablissement nouvellement cr\u00e9\u00e9 celui issu d’un pr\u00e9c\u00e9dent \u00e9tablissement dans lequel a \u00e9t\u00e9 exerc\u00e9e une activit\u00e9 similaire, avec les m\u00eames moyens de production et ayant repris au moins la moiti\u00e9 du personnel” (Article D. 242-6-17 du code de la s\u00e9curit\u00e9 sociale). La reprise d’une activit\u00e9 similaire, et non identique, et celle de plus de la moiti\u00e9 des effectifs du site suffisent. Cette interpr\u00e9tation emp\u00eache tout contournement des r\u00e8gles de tarification par des montages juridiques. Elle garantit la continuit\u00e9 de l’imputation du risque professionnel, prot\u00e9geant le syst\u00e8me de financement.<\/p>\n

La charge de la preuve dans la demande d’inscription au compte sp\u00e9cial<\/p>\n

La cour rejette \u00e9galement la demande d’inscription au compte sp\u00e9cial faute de preuve apport\u00e9e par l’employeur. Elle rappelle que c’est \u00e0 la soci\u00e9t\u00e9 de d\u00e9montrer que l’exposition a cess\u00e9 avant une date charni\u00e8re. L’incertitude sur la date exacte de fin d’exposition joue en d\u00e9faveur de l’employeur demandeur. La solution consacre une r\u00e9partition claire de la charge de la preuve. “En cas de demande d’inscription au compte sp\u00e9cial, c’est \u00e0 l’employeur qu’il incombe de prouver que les conditions pos\u00e9es par ce texte sont r\u00e9unies”. Cette jurisprudence rejoint celle de la Cour de cassation qui a pr\u00e9cis\u00e9 que “la charge de la preuve pesait sur l’employeur” (Cour de cassation, arr\u00eat du 27 f\u00e9vrier 2025). Elle confirme que l’exception au principe d’imputation au dernier employeur exposant doit \u00eatre strictement prouv\u00e9e par celui qui l’invoque.<\/p>\n

La port\u00e9e de l’arr\u00eat en droit social et \u00e9conomique<\/p>\n

Cet arr\u00eat renforce la stabilit\u00e9 du financement des risques professionnels en limitant les possibilit\u00e9s de dilution de la responsabilit\u00e9 tarifaire. Il consolide la notion d’\u00e9tablissement comme p\u00e9rim\u00e8tre pertinent pour l’appr\u00e9ciation des reprises d’activit\u00e9. La solution pr\u00e9vient les strat\u00e9gies de fragmentation patrimoniale visant \u00e0 \u00e9chapper \u00e0 la tarification individuelle. Elle s’inscrit en coh\u00e9rence avec une jurisprudence ant\u00e9rieure admettant que la victime puisse agir “contre l’une ou l’autre des soci\u00e9t\u00e9s concern\u00e9es par la cession partielle d’actifs” (Cour d’appel de Grenoble, le 26 f\u00e9vrier 2026, n\u00b024\/03960). En d\u00e9finitive, la d\u00e9cision privil\u00e9gie la protection du syst\u00e8me de solidarit\u00e9 et la s\u00e9curit\u00e9 des victimes sur les int\u00e9r\u00eats financiers imm\u00e9diats d’un repreneur partiel.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La Cour d’appel, dans un arr\u00eat du 4 juillet 2025, statue sur un litige opposant une caisse de s\u00e9curit\u00e9 sociale \u00e0 une soci\u00e9t\u00e9 concernant l’imputation tarifair…<\/p>\n","protected":false},"author":232070755,"featured_media":4741,"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":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-648916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nCour d'appel, le 4 juillet 2025, n\u00b025\/00502 - 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Une entreprise contestait l'imputation \u00e0 son compte de maladi...","rel":"","context":"In "Jurisprudence"","block_context":{"text":"Jurisprudence","link":"https:\/\/kohenavocats.com\/category\/jurisprudence\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/gabriella-clare-marino-Sv8mgd51JZ4-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":455848,"url":"https:\/\/kohenavocats.com\/en\/caa-caa-de-marseille-09-02-2026-n-24ma01609\/","url_meta":{"origin":648916,"position":5},"title":"CAA \u2013 CAA de MARSEILLE \u2013 09\/02\/2026 \u2013 n\u00b0 24MA01609","author":"Kohen","date":"6 April 2026","format":false,"excerpt":"Le litige concerne la responsabilit\u00e9 contractuelle d'une autorit\u00e9 conc\u00e9dante ayant refus\u00e9 de r\u00e9viser les tarifs d'un contrat de d\u00e9l\u00e9gation de service...","rel":"","context":"In "Juridictions administratives"","block_context":{"text":"Juridictions administratives","link":"https:\/\/kohenavocats.com\/category\/juridictions-administratives\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/henry-be-Pg63JThyCg-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/648916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/comments?post=648916"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/648916\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media\/4741"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media?parent=648916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/categories?post=648916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/tags?post=648916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}