{"id":656360,"date":"2026-04-23T07:12:49","date_gmt":"2026-04-23T05:12:49","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-dijon-le-3-octobre-2025-n24-00028\/"},"modified":"2026-04-23T07:12:49","modified_gmt":"2026-04-23T05:12:49","slug":"tribunal-judiciaire-de-dijon-le-3-octobre-2025-n24-00028","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/pt-pt\/tribunal-judiciaire-de-dijon-le-3-octobre-2025-n24-00028\/","title":{"rendered":"Tribunal judiciaire de Dijon, le 3 octobre 2025, n\u00b024\/00028"},"content":{"rendered":"
\n

Le tribunal judiciaire de Dijon, le 3 octobre 2025, statue sur un recours contre une contrainte \u00e9mise par un organisme de recouvrement. Une g\u00e9rante majoritaire d’une SARL, affili\u00e9e au r\u00e9gime des ind\u00e9pendants, conteste le calcul de ses cotisations sociales pour les ann\u00e9es 2016 et 2017. La juridiction examine d’abord la p\u00e9riode d’affiliation puis l’assiette des cotisations dues. Elle d\u00e9clare le recours recevable et sursoit \u00e0 statuer sur la validation de la contrainte. Elle ordonne un nouveau calcul des cotisations pour 2016 sur la base d’un revenu professionnel rectifi\u00e9.<\/p>\n

Le principe de l’affiliation continue<\/p>\n

La d\u00e9cision rappelle les conditions l\u00e9gales de l’affiliation au r\u00e9gime social des ind\u00e9pendants. Elle souligne le caract\u00e8re obligatoire de cette affiliation pour les g\u00e9rants majoritaires de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e. Cette obligation persiste tant que la soci\u00e9t\u00e9 conserve son existence juridique, ind\u00e9pendamment de son activit\u00e9 effective. “Que la cessation d’activit\u00e9 d’une entreprise sans disparition juridique n’est de nature \u00e0 entra\u00eener la radiation du r\u00e9gime des travailleurs ind\u00e9pendants” (Motifs, Sur le fond, 1.). La radiation n’intervient qu’avec la liquidation judiciaire ou la perte de la qualit\u00e9 de g\u00e9rant majoritaire. Ce point confirme une jurisprudence constante sur la permanence de l’affiliation. La port\u00e9e est essentielle pour la s\u00e9curit\u00e9 juridique des cotisants et des organismes.<\/p>\n

La d\u00e9termination de l’assiette de calcul<\/p>\n

Le jugement d\u00e9taille les r\u00e8gles complexes du calcul des cotisations sociales des ind\u00e9pendants. Il distingue les cotisations calcul\u00e9es sur le revenu r\u00e9el et celles soumises \u00e0 une assiette minimale forfaitaire. La juridiction retient que les revenus professionnels d\u00e9clar\u00e9s \u00e0 l’administration fiscale constituent le point de d\u00e9part de l’assiette. Elle pr\u00e9cise que “lorsque les revenus professionnels d\u00e9clar\u00e9s par le travailleur ind\u00e9pendant sont nuls ou inf\u00e9rieurs auxdites assiettes, les cotisations d\u00e9finitives correspondent aux cotisations minimales” (Motifs, Sur le fond, 2.). Cette application stricte du cadre l\u00e9gal et r\u00e9glementaire assure l’\u00e9galit\u00e9 de traitement entre les assur\u00e9s. La solution aligne le droit social sur le droit fiscal pour plus de coh\u00e9rence.<\/p>\n

Le contr\u00f4le judiciaire des \u00e9l\u00e9ments justificatifs<\/p>\n

La d\u00e9cision op\u00e8re un contr\u00f4le concret des pi\u00e8ces produites pour justifier les revenus. Elle \u00e9carte les simples d\u00e9clarations de l’int\u00e9ress\u00e9e au profit des donn\u00e9es fiscales officielles lorsqu’elles divergent. La juridiction exige des “\u00e9l\u00e9ments objectifs, tel un bilan comptable ou tout document de nature \u00e0 justifier de la r\u00e9alit\u00e9 des revenus professionnels” (Motifs, Sur le fond, 2.). Cette exigence renforce la s\u00e9curit\u00e9 des calculs op\u00e9r\u00e9s par l’organisme recouvreur. Elle rappelle la charge de preuve qui incombe au cotisant contestataire. La valeur de ce contr\u00f4le est de pr\u00e9venir tout risque de fraude ou d’erreur manifeste dans la d\u00e9termination de l’assiette.<\/p>\n

La rectification des calculs erron\u00e9s<\/p>\n

Enfin, le tribunal proc\u00e8de \u00e0 un r\u00e9examen m\u00e9ticuleux des calculs litigieux pour chaque ann\u00e9e. Il constate une erreur dans l’assiette retenue pour 2016 et ordonne sa correction. La juridiction “enjoign[d] l’URSSAF de Bourgogne de recalculer les cotisations […] de l’ann\u00e9e 2016 sur la base d’une assiette de 9.820 \u20ac” (Motifs, Sur le fond, 2.). Cette injonction pr\u00e9cise garantit l’ex\u00e9cution correcte de la d\u00e9cision. Elle d\u00e9montre le pouvoir de contr\u00f4le en fait et en droit du juge sur les actes de l’administration. La port\u00e9e est pratique, assurant une r\u00e9solution effective du litige au b\u00e9n\u00e9fice du justiciable.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire de Dijon, le 3 octobre 2025, statue sur un recours contre une contrainte \u00e9mise par un organisme de recouvrement. 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Il valide le recouvrement de cotisations dues par un chirurgien-dentiste associ\u00e9 d\u2019une SELARL. La d\u00e9cision soul\u00e8ve la question de la qualification de l\u2019activit\u00e9 professionnelle. 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