{"id":656175,"date":"2026-04-23T06:57:20","date_gmt":"2026-04-23T04:57:20","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-paris-le-9-octobre-2025-n23-01567\/"},"modified":"2026-04-23T06:57:20","modified_gmt":"2026-04-23T04:57:20","slug":"tribunal-judiciaire-de-paris-le-9-octobre-2025-n23-01567","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-paris-le-9-octobre-2025-n23-01567\/","title":{"rendered":"Tribunal judiciaire de Paris, le 9 octobre 2025, n\u00b023\/01567"},"content":{"rendered":"
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Le Tribunal judiciaire de Paris, statuant le 9 octobre 2025, a examin\u00e9 une opposition \u00e0 contrainte form\u00e9e par une soci\u00e9t\u00e9 contre l’URSSAF \u00cele-de-France. L’organisme de recouvrement r\u00e9clamait le paiement de cotisations sociales pour plusieurs mois. Le tribunal a d\u00fb se prononcer sur la recevabilit\u00e9 de l’opposition, la r\u00e9gularit\u00e9 de la proc\u00e9dure de recouvrement et le bien-fond\u00e9 des sommes r\u00e9clam\u00e9es. Il a d\u00e9clar\u00e9 l’opposition recevable mais partiellement mal fond\u00e9e, validant la contrainte pour une fraction seulement des cotisations exig\u00e9es.<\/p>\n

La r\u00e9gularit\u00e9 formelle de la proc\u00e9dure de recouvrement<\/p>\n

Le respect des d\u00e9lais et des conditions de l’opposition. Le tribunal a d’abord constat\u00e9 la recevabilit\u00e9 formelle de l’opposition. La soci\u00e9t\u00e9 l’avait form\u00e9e dans le d\u00e9lai l\u00e9gal de quinze jours suivant la notification de la contrainte. Cette v\u00e9rification est une condition pr\u00e9alable essentielle \u00e0 tout examen au fond. Elle garantit la s\u00e9curit\u00e9 juridique et le respect des droits de la d\u00e9fense dans un contentieux o\u00f9 les d\u00e9lais sont stricts. La solution applique strictement l’article R.133-3 du code de la s\u00e9curit\u00e9 sociale.<\/p>\n

L’exigence probatoire d’une mise en demeure r\u00e9guli\u00e8re. Le c\u0153ur du litige a port\u00e9 sur la r\u00e9gularit\u00e9 des mises en demeure pr\u00e9alables. Le tribunal a rappel\u00e9 le principe selon lequel “la contrainte doit \u00eatre pr\u00e9c\u00e9d\u00e9e d’une mise en demeure adress\u00e9e au redevable par lettre recommand\u00e9e avec demande d’avis de r\u00e9ception” (Motifs). Il a pr\u00e9cis\u00e9 que cet acte, “qui constitue une invitation imp\u00e9rative adress\u00e9e au d\u00e9biteur”, doit permettre \u00e0 l’int\u00e9ress\u00e9 de conna\u00eetre “la nature, la cause et l’\u00e9tendue de son obligation” (Motifs). La charge de la preuve de l’envoi et de la r\u00e9ception p\u00e8se sur l’organisme cr\u00e9ancier. En l’esp\u00e8ce, l’URSSAF n’a pu justifier de l’envoi des deux premi\u00e8res mises en demeure. Le tribunal a donc d\u00e9clar\u00e9 la proc\u00e9dure irr\u00e9guli\u00e8re pour les p\u00e9riodes correspondantes, suivant une jurisprudence constante. “En l\u2019esp\u00e8ce, le caisse produit la copie d\u2019une enveloppe portant le tampon de la poste du 11 avril 2024 sans \u00e9tablir qu\u2019il s\u2019agit de la mise en demeure pr\u00e9alable effectivement adress\u00e9e \u00e0 la cotisante. En cons\u00e9quence, le tribunal d\u00e9clare la contrainte n\u00b00101161726 irr\u00e9guli\u00e8re” (Tribunal judiciaire de Cr\u00e9teil, le 9 septembre 2025, n\u00b024\/00588). Seule la troisi\u00e8me mise en demeure, dont la r\u00e9ception \u00e9tait \u00e9tablie, a \u00e9t\u00e9 jug\u00e9e r\u00e9guli\u00e8re.<\/p>\n

Le contr\u00f4le du bien-fond\u00e9 des cr\u00e9ances sociales<\/p>\n

La validation partielle de la cr\u00e9ance apr\u00e8s r\u00e9gularisation proc\u00e9durale. Apr\u00e8s avoir \u00e9cart\u00e9 les irr\u00e9gularit\u00e9s, le tribunal a examin\u00e9 le fond de la cr\u00e9ance pour la seule p\u00e9riode r\u00e9guli\u00e8rement mise en demeure. Il a constat\u00e9, sur la base des \u00e9tats produits par l’URSSAF, que des cotisations restaient dues pour le mois de juillet 2023. La soci\u00e9t\u00e9 d\u00e9bitrice, quant \u00e0 elle, “ne justifie d\u2019aucun versement relatif \u00e0 cette p\u00e9riode et ne produit aucun \u00e9l\u00e9ment permettant de contredire les calculs” (Motifs). Cette asym\u00e9trie probatoire est caract\u00e9ristique du contentieux du recouvrement. Le juge valide la contrainte d\u00e8s lors que le cr\u00e9ancier apporte des \u00e9l\u00e9ments pr\u00e9cis et que le d\u00e9biteur ne les contredit pas utilement. La d\u00e9cision op\u00e8re ainsi une scission nette entre le sort proc\u00e9dural et le sort substantiel de la cr\u00e9ance.<\/p>\n

Les cons\u00e9quences financi\u00e8res de la d\u00e9cision et son ex\u00e9cution. Le tribunal a r\u00e9duit le montant de la contrainte valid\u00e9e aux seules sommes dues pour la p\u00e9riode de juillet 2023, soit 2 499 euros. Il a \u00e9galement condamn\u00e9 la soci\u00e9t\u00e9 aux frais de signification de la contrainte et aux d\u00e9pens, conform\u00e9ment aux textes applicables. Enfin, il a rappel\u00e9 le principe de l’ex\u00e9cution provisoire de droit, en vertu de l’article R.133-3 du code de la s\u00e9curit\u00e9 sociale. Cette mesure assure l’efficacit\u00e9 du recouvrement des cotisations sociales, d\u00fbes \u00e0 un organisme public, malgr\u00e9 la possibilit\u00e9 d’un appel. La port\u00e9e de l’arr\u00eat est double. Elle r\u00e9affirme avec rigueur les conditions de forme du recouvrement forc\u00e9, prot\u00e9geant ainsi les droits du redevable. Dans le m\u00eame temps, elle garantit l’efficacit\u00e9 de l’action de l’URSSAF pour le recouvrement des sommes incontest\u00e9es et r\u00e9guli\u00e8rement r\u00e9clam\u00e9es.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le Tribunal judiciaire de Paris, statuant le 9 octobre 2025, a examin\u00e9 une opposition \u00e0 contrainte form\u00e9e par une soci\u00e9t\u00e9 contre l’URSSAF \u00cele-de-France. L’or…<\/p>\n","protected":false},"author":232070755,"featured_media":3919,"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":"68dc256eb3454b98788c6fde","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68dc256eb3454b98788c6fde","_kj_judilibre_id":"68dc256eb3454b98788c6fde","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire de Versailles","_kj_chambre":"CTX PROTECTION SOCIALE","_kj_rg":"23\/01567","_kj_date":"2025-09-30","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-656175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nTribunal judiciaire de Paris, le 9 octobre 2025, n\u00b023\/01567 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le Tribunal judiciaire de Paris, statuant le 9 octobre 2025, a examin\u00e9 une opposition \u00e0 contrainte form\u00e9e par une soci\u00e9t\u00e9 contre l'URSSAF \u00cele-de-France. 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