{"id":656354,"date":"2026-04-23T07:11:43","date_gmt":"2026-04-23T05:11:43","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-dijon-le-19-fevrier-2025-n24-00429\/"},"modified":"2026-04-23T07:11:43","modified_gmt":"2026-04-23T05:11:43","slug":"tribunal-judiciaire-de-dijon-le-19-fevrier-2025-n24-00429","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/tribunal-judiciaire-de-dijon-le-19-fevrier-2025-n24-00429\/","title":{"rendered":"Tribunal judiciaire de Dijon, le 19 f\u00e9vrier 2025, n\u00b024\/00429"},"content":{"rendered":"
\n

Le tribunal judiciaire de Dijon, par jugement du 19 f\u00e9vrier 2025, statue sur une demande de remise de majorations de retard. Une soci\u00e9t\u00e9 sollicitait l’annulation puis la remise de majorations appliqu\u00e9es pour retard de paiement de cotisations sociales, invoquant un incident informatique. Le tribunal d\u00e9clare la demande d’annulation irrecevable et rejette la demande de remise au fond, consid\u00e9rant que l’incident all\u00e9gu\u00e9 ne constitue pas un cas de force majeure.<\/p>\n

Le formalisme proc\u00e9dural du contentieux social<\/p>\n

Le respect des voies de recours administratives pr\u00e9alables est strictement exig\u00e9. Le juge rappelle que la saisine de la commission de recours amiable est un pr\u00e9alable obligatoire \u00e0 tout recours juridictionnel. Les termes de cette saisine fixent ensuite les limites du litige pouvant \u00eatre soumis au juge. En l’esp\u00e8ce, la demande initiale ne portait que sur une sollicitation d’indulgence, rendant irrecevable toute demande ult\u00e9rieure d’annulation. Ce formalisme assure la s\u00e9curit\u00e9 juridique et permet un filtrage des litiges par l’administration. La proc\u00e9dure pr\u00e9alable constitue ainsi une condition essentielle de recevabilit\u00e9 devant le juge judiciaire.<\/p>\n

Le tribunal pr\u00e9cise ensuite la nature de son office en mati\u00e8re de remise gracieuse. Il n’est pas une juridiction d’appel des d\u00e9cisions de la commission de recours amiable. Son contr\u00f4le porte sur la d\u00e9cision initiale de l’organisme de recouvrement, et non sur la r\u00e9gularit\u00e9 formelle de l’avis de la commission. “Le p\u00f4le social du tribunal judiciaire n\u2019est pas une juridiction de recours des d\u00e9cisions rendues par la commission de recours amiable” (Motifs, Sur le fond). Cette clarification limite le contr\u00f4le du juge au fond du droit et \u00e9vite les discussions sur des vices de forme sans incidence r\u00e9elle. Elle renforce l’autonomie de la phase administrative pr\u00e9contentieuse.<\/p>\n

L’appr\u00e9ciation restrictive de la force majeure<\/p>\n

Le juge op\u00e8re une distinction essentielle entre la nature des majorations pour d\u00e9terminer son contr\u00f4le. Seules les majorations \u00e0 caract\u00e8re punitif sont soumises \u00e0 un contr\u00f4le de proportionnalit\u00e9 au regard de l’article 6 de la Convention europ\u00e9enne des droits de l’homme. Les majorations de retard forfaitaires, vis\u00e9es en l’esp\u00e8ce, ont pour objet de compenser un pr\u00e9judice. “Les majorations appliqu\u00e9es de plein droit aux cotisations et contributions qui n\u2019ont pas \u00e9t\u00e9 acquitt\u00e9es aux dates limites de versement ont pour objet de compenser le pr\u00e9judice subi par l\u2019organisme de recouvrement” (Motifs, Sur le fond). Cette distinction issue de la jurisprudence r\u00e9cente guide l’office du juge et \u00e9carte tout contr\u00f4le d’ad\u00e9quation pour les majorations compensatoires.<\/p>\n

La qualification d’un \u00e9v\u00e9nement comme force majeure fait l’objet d’une appr\u00e9ciation exigeante. Le juge retient que l’incident informatique et les d\u00e9lais bancaires invoqu\u00e9s r\u00e9sultent d’un manque d’anticipation et de prudence. “L\u2019\u00e9v\u00e8nement dont elle argue ne rev\u00eat donc pas un caract\u00e8re irr\u00e9sistible et ext\u00e9rieur au sens des dispositions susvis\u00e9es” (Motifs, Sur le fond). Cette s\u00e9v\u00e9rit\u00e9 s’appuie sur le fait que la soci\u00e9t\u00e9 avait programm\u00e9 le paiement \u00e0 la derni\u00e8re limite malgr\u00e9 la connaissance des risques. La d\u00e9cision rappelle que la force majeure suppose un \u00e9v\u00e9nement impr\u00e9visible et irr\u00e9sistible, excluant les difficult\u00e9s internes et pr\u00e9visibles. Elle prot\u00e8ge ainsi le principe de l’exigibilit\u00e9 des cotisations sociales.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire de Dijon, par jugement du 19 f\u00e9vrier 2025, statue sur une demande de remise de majorations de retard. Une soci\u00e9t\u00e9 sollicitait l’annula…<\/p>\n","protected":false},"author":232070755,"featured_media":9678,"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":"68dc3e09b3454b98788dec99","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68dc3e09b3454b98788dec99","_kj_judilibre_id":"68dc3e09b3454b98788dec99","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire de Dijon","_kj_chambre":"CTX PROTECTION SOCIALE","_kj_rg":"24\/00429","_kj_date":"2025-09-30","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-656354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nTribunal judiciaire de Dijon, le 19 f\u00e9vrier 2025, n\u00b024\/00429 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire de Dijon, par jugement du 19 f\u00e9vrier 2025, statue sur une demande de remise de majorations de retard. 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