{"id":655345,"date":"2026-04-23T05:17:39","date_gmt":"2026-04-23T03:17:39","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-la-rochelle-le-16-mai-2024-n24-00148\/"},"modified":"2026-04-23T05:17:39","modified_gmt":"2026-04-23T03:17:39","slug":"tribunal-judiciaire-de-la-rochelle-le-16-mai-2024-n24-00148","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-la-rochelle-le-16-mai-2024-n24-00148\/","title":{"rendered":"Tribunal judiciaire de La Rochelle, le 16 mai 2024, n\u00b024\/00148"},"content":{"rendered":"<div class=\"article-content\">\n<p>Le tribunal judiciaire, dans un jugement du 16 mai 2024, a examin\u00e9 l\u2019opposition \u00e0 une contrainte \u00e9mise par un organisme de recouvrement. Un ancien g\u00e9rant majoritaire d\u2019une SARL contestait le paiement de cotisations sociales pour les ann\u00e9es 2021 et 2022. La juridiction a rejet\u00e9 son opposition, confirmant sa dette personnelle et le principe des cotisations minimales malgr\u00e9 des revenus nuls.<\/p>\n<p>Le statut de travailleur ind\u00e9pendant du g\u00e9rant majoritaire<\/p>\n<p>La pr\u00e9somption l\u00e9gale de non-salariat s\u2019applique aux dirigeants de personnes morales. Le droit pose une &#8220;pr\u00e9somption simple de non salariat des dirigeants des personnes morales immatricul\u00e9es au registre du commerce et des soci\u00e9t\u00e9s, sauf \u00e0 d\u00e9montrer une situation de subordination juridique&#8221; (Motifs de la d\u00e9cision). Cette pr\u00e9somption fonde l\u2019affiliation au r\u00e9gime des ind\u00e9pendants et la dette personnelle des cotisations. Cette solution rappelle que le g\u00e9rant majoritaire &#8220;est personnellement affili\u00e9 et, \u00e0 ce titre, redevable des cotisations et contributions sociales&#8221; (Tribunal judiciaire de Lyon, le 25 juin 2025, n\u00b023\/01797). Elle consacre une lecture stricte des textes, \u00e9cartant toute assimilation avec le salariat sans preuve formelle de subordination.<\/p>\n<p>La charge des cotisations sociales p\u00e8se personnellement sur le dirigeant concern\u00e9. Le jugement rappelle que le g\u00e9rant &#8220;est seul redevable, \u00e0 l&#8217;\u00e9gard de l&#8217;organisme social, des cotisations et des contributions sociales&#8221; (Motifs de la d\u00e9cision). Cette obligation persiste malgr\u00e9 la cessation d\u2019activit\u00e9 de la soci\u00e9t\u00e9, comme l\u2019a d\u00e9j\u00e0 jug\u00e9 un tribunal en indiquant que le g\u00e9rant &#8220;restait personnellement redevable des cotisations et contributions sociales jusqu\u2019\u00e0 la liquidation de sa soci\u00e9t\u00e9&#8221; (Tribunal judiciaire, le 3 novembre 2025, n\u00b024\/00776). La port\u00e9e est forte, car elle \u00e9tablit une continuit\u00e9 de l\u2019obligation financi\u00e8re ind\u00e9pendamment de la g\u00e9n\u00e9ration de revenus.<\/p>\n<p>Les obligations d\u00e9claratives et le principe des cotisations minimales<\/p>\n<p>La radiation du RCS vaut preuve de la cessation d\u2019activit\u00e9 d\u00e9clenchant des formalit\u00e9s pr\u00e9cises. Le travailleur ind\u00e9pendant doit d\u00e9clarer ses revenus dans un d\u00e9lai de quatre-vingt-dix jours suivant cette radiation. Le jugement pr\u00e9cise que &#8220;le revenu d\u00e9clar\u00e9 au titre de l\u2019ann\u00e9e N, ann\u00e9e de cessation d\u2019activit\u00e9, correspond \u00e0 la p\u00e9riode d\u2019affiliation de l\u2019ann\u00e9e N, et ne fait, par cons\u00e9quent, pas l\u2019objet d\u2019une proratisation&#8221; (Motifs de la d\u00e9cision). Cette r\u00e8gle \u00e9vite toute ambigu\u00eft\u00e9 sur la p\u00e9riode d\u2019assujettissement et s\u00e9curise le calcul des sommes dues par l\u2019organisme recouvreur.<\/p>\n<p>Le d\u00e9faut de revenus n\u2019exon\u00e8re pas du paiement de cotisations sociales forfaitaires. Le tribunal constate que &#8220;si le revenu professionnel du travailleur ind\u00e9pendant est d\u00e9ficitaire ou inf\u00e9rieur \u00e0 certains seuils, l\u2019int\u00e9ress\u00e9 paie toutefois des cotisations minimales&#8221; (Motifs de la d\u00e9cision). Cette application stricte du bar\u00e8me forfaitaire, m\u00eame pour une ann\u00e9e sans revenu, prot\u00e8ge les caisses sociales. Elle place sur le d\u00e9biteur la charge de prouver la r\u00e9alit\u00e9 et la date exacte de sa cessation d\u2019activit\u00e9 pour \u00e9chapper \u00e0 cette obligation.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire, dans un jugement du 16 mai 2024, a examin\u00e9 l\u2019opposition \u00e0 une contrainte \u00e9mise par un organisme de recouvrement. Un ancien g\u00e9rant maj&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4785,"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-655345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal judiciaire de La Rochelle, le 16 mai 2024, n\u00b024\/00148 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire, dans un jugement du 16 mai 2024, a examin\u00e9 l\u2019opposition \u00e0 une contrainte \u00e9mise par un organisme de recouvrement. 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