{"id":640512,"date":"2026-04-21T21:45:40","date_gmt":"2026-04-21T19:45:40","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-le-29-mars-2024-n22-02626\/"},"modified":"2026-04-21T21:45:40","modified_gmt":"2026-04-21T19:45:40","slug":"cour-dappel-le-29-mars-2024-n22-02626","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/cour-dappel-le-29-mars-2024-n22-02626\/","title":{"rendered":"Cour d’appel, le 29 mars 2024, n\u00b022\/02626"},"content":{"rendered":"
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La Cour administrative d’appel de Versailles, par arr\u00eat du 29 mars 2024, statue sur un litige opposant un organisme assureur \u00e0 l’Urssaf concernant trois chefs de redressement relatifs \u00e0 la taxe de solidarit\u00e9 additionnelle. L’administration avait r\u00e9int\u00e9gr\u00e9 dans l’assiette de la taxe des primes de contrats compl\u00e9mentaires sant\u00e9, au motif que les b\u00e9n\u00e9ficiaires r\u00e9sidaient en France. La juridiction administrative inf\u00e9rieure avait annul\u00e9 le premier chef. La cour d’appel, saisie de pourvois crois\u00e9s, devait trancher sur la r\u00e9gularit\u00e9 du contr\u00f4le et l’interpr\u00e9tation du champ d’application de la taxe. Elle infirme partiellement le jugement et confirme la validit\u00e9 des trois redressements.<\/p>\n

La r\u00e9gularit\u00e9 des op\u00e9rations de contr\u00f4le<\/p>\n

Le contr\u00f4le administratif et la charge de la preuve<\/p>\n

La cour \u00e9carte l’exception de nullit\u00e9 du contr\u00f4le soulev\u00e9e par l’organisme assureur. Elle rappelle que l’inspecteur n’a pas recouru \u00e0 une m\u00e9thode de v\u00e9rification par \u00e9chantillonnage. Les textes pr\u00e9voient une proc\u00e9dure encadr\u00e9e pour ce type de contr\u00f4le. L’absence d’\u00e9chantillonnage n’entra\u00eene pas ici la nullit\u00e9 des op\u00e9rations. La soci\u00e9t\u00e9 contr\u00f4l\u00e9e n’a pas produit les justificatifs n\u00e9cessaires durant la phase contradictoire. Elle invoquait l’anciennet\u00e9 des contrats et l’absence d’archivage exploitable. La cour souligne que la charge de la preuve incombe au cotisant qui r\u00e9clame une exon\u00e9ration. Il lui appartient de conserver et de produire les pi\u00e8ces justificatives probantes. Un simple fichier inexploitable ne suffit pas \u00e0 \u00e9tablir le bien-fond\u00e9 des exclusions.<\/p>\n

La port\u00e9e du principe de loyaut\u00e9 du contr\u00f4le<\/p>\n

Cette analyse renforce les obligations probatoires des cotisants en mati\u00e8re de contr\u00f4le social. La r\u00e9gularit\u00e9 du contr\u00f4le ne d\u00e9pend pas uniquement de la m\u00e9thode employ\u00e9e par l’administration. Elle est subordonn\u00e9e \u00e0 la coop\u00e9ration du contr\u00f4l\u00e9 et \u00e0 sa capacit\u00e9 \u00e0 fournir des \u00e9l\u00e9ments v\u00e9rifiables. La d\u00e9cision pr\u00e9cise que les pi\u00e8ces doivent \u00eatre produites durant le contr\u00f4le ou la phase contradictoire. Le d\u00e9faut de production engage la responsabilit\u00e9 du cotisant. Cela consacre une application stricte du principe selon lequel «celui qui r\u00e9clame le b\u00e9n\u00e9fice d’une exon\u00e9ration de charge ou de taxe doit en prouver les conditions». Cette rigueur proc\u00e9durale vise \u00e0 garantir l’efficacit\u00e9 du contr\u00f4le a posteriori.<\/p>\n

L’interpr\u00e9tation du champ d’application de la taxe<\/p>\n

Le crit\u00e8re unique de la r\u00e9sidence en France<\/p>\n

Sur le fond, la cour interpr\u00e8te strictement l’article L. 862-4 du code de la s\u00e9curit\u00e9 sociale. La taxe est assise sur les garanties souscrites au b\u00e9n\u00e9fice de «personnes physiques r\u00e9sidentes en France». Le texte n’op\u00e8re aucune distinction li\u00e9e au lieu de travail ou au r\u00e9gime de s\u00e9curit\u00e9 sociale. «L’article L. 862-4 n’op\u00e8re aucune distinction en fonction du lieu de travail de la personne signataire du contrat ou du r\u00e9gime d’assurance maladie obligatoire dont elle rel\u00e8ve, qu’il soit fran\u00e7ais ou \u00e9tranger» (Cass. Deuxi\u00e8me chambre civile, le 12 mai 2022, n\u00b020-14.607). Ainsi, les contrats souscrits par des r\u00e9sidents fran\u00e7ais travaillant \u00e0 Monaco ou en Suisse entrent dans le champ de la taxe. Le seul crit\u00e8re d\u00e9terminant est la r\u00e9sidence de l’assur\u00e9 en France au moment du fait g\u00e9n\u00e9rateur.<\/p>\n

L’exclusion limit\u00e9e des personnes non affili\u00e9es<\/p>\n

La cour pr\u00e9cise \u00e9galement le r\u00e9gime des personnes non assujetties \u00e0 un r\u00e9gime obligatoire. L’organisme assureur soutenait que ces contrats \u00e9taient exclus du champ de la taxe. La d\u00e9cision rappelle que cette exclusion ne vaut que pour les couvertures «au premier euro». Elle ne concerne pas les garanties compl\u00e9mentaires souscrites par des r\u00e9sidents en France. «Il en r\u00e9sulte que les sommes se rapportant \u00e0 la couverture sant\u00e9 des personnes non affili\u00e9es \u00e0 un r\u00e9gime obligatoire d’assurance maladie sont exclues du champ d’application de cette taxe» (Cass. Deuxi\u00e8me chambre civile, le 2 juin 2022, n\u00b020-21.881). Cette jurisprudence s’applique uniquement aux contrats de base et non aux compl\u00e9mentaires sant\u00e9. La charge de prouver la non-affiliation p\u00e8se toujours sur l’organisme payeur, qui a manqu\u00e9 \u00e0 son obligation en l’esp\u00e8ce.<\/p>\n

La port\u00e9e d’une interpr\u00e9tation litt\u00e9rale<\/p>\n

Cette lecture stricte du texte l\u00e9gal a une port\u00e9e substantielle. Elle unifie le r\u00e9gime de la taxe pour tous les r\u00e9sidents sur le territoire national. Elle \u00e9carte toute interpr\u00e9tation extensive des circulaires administratives invoqu\u00e9es par le contribuable. Les circulaires ne peuvent ajouter des conditions non pr\u00e9vues par la loi. La d\u00e9cision affirme la primaut\u00e9 du texte l\u00e9gislatif sur les instructions de l’administration. Elle renforce la s\u00e9curit\u00e9 juridique en clarifiant le crit\u00e8re d’assujettissement. Cette approche litt\u00e9rale garantit une assiette large pour le financement de la couverture maladie universelle compl\u00e9mentaire. Elle limite les risques de contournement par la localisation de l’activit\u00e9 professionnelle \u00e0 l’\u00e9tranger.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La Cour administrative d’appel de Versailles, par arr\u00eat du 29 mars 2024, statue sur un litige opposant un organisme assureur \u00e0 l’Urssaf concernant trois chef…<\/p>\n","protected":false},"author":232070755,"featured_media":9708,"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":"68e892f8f271a402af33b7a1","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68e892f8f271a402af33b7a1","_kj_judilibre_id":"68e892f8f271a402af33b7a1","_kj_jur":"Cour d'appel","_kj_lieu":"Cour d'appel de Versailles","_kj_chambre":"Ch.protection sociale 4-7","_kj_rg":"22\/02626","_kj_date":"2025-10-09","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-640512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nCour d'appel, le 29 mars 2024, n\u00b022\/02626 - 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