{"id":655534,"date":"2026-04-23T05:44:08","date_gmt":"2026-04-23T03:44:08","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-bordeaux-le-30-septembre-2023-n23-00265\/"},"modified":"2026-04-23T05:44:08","modified_gmt":"2026-04-23T03:44:08","slug":"tribunal-judiciaire-de-bordeaux-le-30-septembre-2023-n23-00265","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/tribunal-judiciaire-de-bordeaux-le-30-septembre-2023-n23-00265\/","title":{"rendered":"Tribunal judiciaire de Bordeaux, le 30 septembre 2023, n\u00b023\/00265"},"content":{"rendered":"
\n

Le tribunal judiciaire de Bordeaux, le 30 septembre 2023, a statu\u00e9 sur une opposition \u00e0 contrainte \u00e9mise par l’URSSAF. Un travailleur ind\u00e9pendant contestait la r\u00e9gularit\u00e9 de la proc\u00e9dure de recouvrement et le bien-fond\u00e9 de la cr\u00e9ance. La juridiction a rejet\u00e9 l’ensemble des demandes en nullit\u00e9 et a d\u00e9clar\u00e9 l’opposition mal fond\u00e9e. Elle a condamn\u00e9 le cotisant au paiement des sommes r\u00e9clam\u00e9es, des frais de proc\u00e9dure et des d\u00e9pens.<\/p>\n

La r\u00e9gularit\u00e9 formelle de la contrainte contest\u00e9e<\/p>\n

L’exigence d’une mise en demeure pr\u00e9alable et identifi\u00e9e. Le droit social impose que la contrainte soit pr\u00e9c\u00e9d\u00e9e d’une mise en demeure motiv\u00e9e. La d\u00e9cision rappelle que “la validit\u00e9 d’une contrainte qui ne contient pas elle-m\u00eame toutes ces mentions est admise si elle se r\u00e9f\u00e8re \u00e0 une ou plusieurs mises en demeure les comportant”. En l’esp\u00e8ce, une erreur mat\u00e9rielle sur la date \u00e9tait invoqu\u00e9e. Le tribunal a \u00e9cart\u00e9 ce moyen en constatant que la contrainte et la mise en demeure partageaient un num\u00e9ro unique. La r\u00e9f\u00e9rence pr\u00e9cise permet une identification certaine malgr\u00e9 l’erreur de date. Cette analyse assure la s\u00e9curit\u00e9 juridique des proc\u00e9dures de recouvrement. Elle \u00e9vite la nullit\u00e9 pour un vice purement formel et sans cons\u00e9quence sur l’information du d\u00e9biteur.<\/p>\n

L’incidence d’une modification du montant r\u00e9clam\u00e9. Le cotisant soutenait qu’une diff\u00e9rence de montant entre la mise en demeure et la contrainte entra\u00eenait la nullit\u00e9. La juridiction a rappel\u00e9 le principe selon lequel l’organisme peut r\u00e9duire sa cr\u00e9ance. Elle a jug\u00e9 que la r\u00e9duction, li\u00e9e \u00e0 un recalcul sur revenus d\u00e9finitifs, \u00e9tait l\u00e9gale. Cette solution est conforme \u00e0 la jurisprudence de la Cour de cassation. “La r\u00e9duction de sa cr\u00e9ance au profit du cotisant ne saurait en soi priver la cr\u00e9ance de ses caract\u00e8res de certitude et de liquidit\u00e9” (Cour de cassation civile 2\u00b0, 7 janvier 2021, n\u00b019-24831). La port\u00e9e est importante pour les proc\u00e9dures de r\u00e9gularisation. Elle permet \u00e0 l’organisme de rectifier son calcul sans invalider l’acte de recouvrement.<\/p>\n

Le contr\u00f4le du bien-fond\u00e9 de la cr\u00e9ance sociale<\/p>\n

La motivation suffisante de l’acte de mise en demeure. Le requ\u00e9rant arguait d’un d\u00e9faut de motivation car la cause pr\u00e9cise du recouvrement n’\u00e9tait pas indiqu\u00e9e. Le tribunal a rappel\u00e9 le contenu exig\u00e9 par l’article R.244-1 du code de la s\u00e9curit\u00e9 sociale. Il a jug\u00e9 que la liste d\u00e9taill\u00e9e des cotisations, des p\u00e9riodes et des montants suffisait. La cause de l’obligation est l’affiliation, non l’absence de versement. Cette interpr\u00e9tation restrictive des vices de forme prot\u00e8ge l’efficacit\u00e9 du recouvrement. Elle place sur le d\u00e9biteur la charge de contester le d\u00e9tail chiffr\u00e9 qui lui est communiqu\u00e9.<\/p>\n

La r\u00e9partition de la charge de la preuve sur le fond. La d\u00e9cision souligne vigoureusement que “il incombe \u00e0 l\u2019opposant \u00e0 contrainte de rapporter la preuve du caract\u00e8re infond\u00e9 de l\u2019appel de cotisations”. En l’absence de tout \u00e9l\u00e9ment produit par le cotisant, le tribunal a valid\u00e9 le calcul de l’URSSAF. Cette application stricte de la charge de la preuve est syst\u00e9matique en la mati\u00e8re. Elle confirme la nature d\u00e9clarative du r\u00e9gime des travailleurs ind\u00e9pendants. La solution consacre la force probante des \u00e9valuations r\u00e9alis\u00e9es par l’organisme social. Elle oblige le cotisant \u00e0 une contestation active et \u00e9tay\u00e9e pour prosp\u00e9rer.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire de Bordeaux, le 30 septembre 2023, a statu\u00e9 sur une opposition \u00e0 contrainte \u00e9mise par l’URSSAF. 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L\u2019int\u00e9ress\u00e9e, connue pour un \u00e9pisode d\u00e9pressif avec id\u00e9ations suicidaires, a \u00e9t\u00e9 admise apr\u00e8s une tentative de noyade le 15\u2026","rel":"","context":""D\u00e9cisions juridiques" i\u00e7inde","block_context":{"text":"D\u00e9cisions juridiques","link":"https:\/\/kohenavocats.com\/category\/decisions-juridiques\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-JRDWIrzOZpI-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/655534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/comments?post=655534"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/655534\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media\/9426"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media?parent=655534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/categories?post=655534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/tags?post=655534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}