{"id":660030,"date":"2026-04-23T14:31:25","date_gmt":"2026-04-23T12:31:25","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-paris-le-1-aout-2023-n23-00354\/"},"modified":"2026-04-23T14:31:25","modified_gmt":"2026-04-23T12:31:25","slug":"tribunal-judiciaire-de-paris-le-1-aout-2023-n23-00354","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/tribunal-judiciaire-de-paris-le-1-aout-2023-n23-00354\/","title":{"rendered":"Tribunal judiciaire de Paris, le 1 ao\u00fbt 2023, n\u00b023\/00354"},"content":{"rendered":"<div class=\"article-content\">\n<p>Le tribunal judiciaire de Paris, dans un jugement du 1er ao\u00fbt 2023, statue sur une opposition \u00e0 contrainte \u00e9mise par l\u2019Urssaf. Le litige porte sur la r\u00e9gularit\u00e9 de la proc\u00e9dure de recouvrement et sur le montant des cotisations sociales r\u00e9clam\u00e9es \u00e0 une travailleuse ind\u00e9pendante. Le tribunal d\u00e9clare l\u2019opposition recevable et valide partiellement la contrainte apr\u00e8s avoir r\u00e9vis\u00e9 l\u2019assiette de calcul des cotisations. Il rejette la demande de d\u00e9lai de paiement et condamne l\u2019organisme cr\u00e9ancier aux d\u00e9pens.<\/p>\n<p>La r\u00e9gularit\u00e9 formelle de la contrainte<\/p>\n<p>Le contr\u00f4le strict des conditions de fond. Le tribunal rappelle le formalisme imp\u00e9ratif entourant la mise en demeure pr\u00e9alable \u00e0 toute contrainte. L\u2019article L.244-2 du code de la s\u00e9curit\u00e9 sociale impose une mise en demeure par lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception. L\u2019inobservation de cette formalit\u00e9 entra\u00eene la nullit\u00e9 de la contrainte ult\u00e9rieure. La jurisprudence pr\u00e9cise que cette mise en demeure doit permettre au d\u00e9biteur de conna\u00eetre pr\u00e9cis\u00e9ment son obligation. &#8220;La mise en demeure qui constitue une invitation imp\u00e9rative adress\u00e9e au d\u00e9biteur d&#8217;avoir \u00e0 r\u00e9gulariser sa situation dans le d\u00e9lai imparti, et la contrainte d\u00e9livr\u00e9e \u00e0 la suite de cette mise en demeure rest\u00e9e sans effet, doivent permettre \u00e0 l&#8217;int\u00e9ress\u00e9 d&#8217;avoir connaissance de la nature, de la cause et de l&#8217;\u00e9tendue de son obligation&#8221; (Cour d&#8217;appel de Bordeaux, le 6 f\u00e9vrier 2025, n\u00b022\/00136). En l\u2019esp\u00e8ce, la production de quatre mises en demeure r\u00e9guli\u00e8res a convaincu le juge de la validit\u00e9 formelle de la proc\u00e9dure.<\/p>\n<p>La charge de la preuve concernant la notification. La charge de la preuve de l\u2019envoi de la mise en demeure recommand\u00e9e incombe \u00e0 l\u2019organisme cr\u00e9ancier. Le tribunal constate que l\u2019Urssaf a justifi\u00e9 de l\u2019envoi des quatre mises en demeure, dont deux ont \u00e9t\u00e9 r\u00e9ceptionn\u00e9es par la destinataire. Ces documents, produits aux d\u00e9bats, respectaient les prescriptions de l\u2019article R.244-1 en pr\u00e9cisant le montant, la nature et la p\u00e9riode des cotisations r\u00e9clam\u00e9es. Cette d\u00e9monstration permet d\u2019\u00e9carter l\u2019exception de nullit\u00e9 soulev\u00e9e par la contribuable et confirme la r\u00e9gularit\u00e9 de la contrainte signifi\u00e9e par huissier.<\/p>\n<p>La preuve du caract\u00e8re infond\u00e9 de la cr\u00e9ance<\/p>\n<p>Le renversement de la charge de la preuve au fond. Si la r\u00e9gularit\u00e9 formelle est \u00e9tablie, le bien-fond\u00e9 du montant r\u00e9clam\u00e9 peut \u00eatre contest\u00e9. Le tribunal rappelle le principe selon lequel &#8220;la charge de la preuve du caract\u00e8re infond\u00e9 de la contrainte litigieuse p\u00e8se sur l\u2019opposant&#8221;. Toutefois, ce principe trouve ses limites face \u00e0 une d\u00e9monstration probante. L\u2019opposante a contest\u00e9 l\u2019assiette de calcul pour l\u2019ann\u00e9e 2021, fond\u00e9e sur un revenu d\u00e9clar\u00e9 erron\u00e9ment \u00e0 33 398 euros. Elle a produit son avis d\u2019imposition et un courriel d\u2019expert-comptable attestant que son revenu r\u00e9el \u00e9tait de 15 900 euros. Le tribunal a estim\u00e9 que cette documentation constituait une preuve suffisante de l\u2019erreur commise.<\/p>\n<p>La cons\u00e9quence sur le calcul des cotisations provisionnelles. La d\u00e9monstration de l\u2019erreur dans l\u2019assiette de calcul a des effets r\u00e9troactifs. Le tribunal en d\u00e9duit que les cotisations provisionnelles calcul\u00e9es pour 2022 sur cette assiette erron\u00e9e, ainsi que la r\u00e9gularisation pour 2021, ne sont pas dues. Il appartient \u00e0 l\u2019Urssaf de proc\u00e9der \u00e0 un nouveau calcul sur la base du revenu corrig\u00e9. En revanche, les cotisations aff\u00e9rentes \u00e0 d\u2019autres p\u00e9riodes, non contest\u00e9es avec la m\u00eame force probante, sont maintenues. Le jugement valide donc partiellement la contrainte pour un montant r\u00e9duit \u00e0 11 320 euros, substituant son autorit\u00e9 \u00e0 celle de l\u2019acte administratif.<\/p>\n<p>La port\u00e9e de la d\u00e9cision renforce les garanties proc\u00e9durales du d\u00e9biteur. Elle confirme que la nullit\u00e9 de la contrainte peut \u00eatre encourue pour un d\u00e9faut de motivation substantielle de la mise en demeure. La solution rappelle aussi que la charge de la preuve pesant sur l\u2019opposant n\u2019est pas insurmontable. Une documentation probante, comme un avis d\u2019imposition et une attestation d\u2019expert-comptable, peut suffire \u00e0 renverser la pr\u00e9somption de validit\u00e9 du calcul de l\u2019administration. Enfin, le rejet de la demande de d\u00e9lai de paiement rappelle le particularisme du contentieux de la s\u00e9curit\u00e9 sociale. Les r\u00e8gles du droit commun civil sur les d\u00e9lais de gr\u00e2ce ne s\u2019appliquent pas, conform\u00e9ment \u00e0 une jurisprudence constante.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire de Paris, dans un jugement du 1er ao\u00fbt 2023, statue sur une opposition \u00e0 contrainte \u00e9mise par l\u2019Urssaf. Le litige porte sur la r\u00e9gular&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":3572,"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":"68ed6c620da7cb996dcb6dd9","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68ed6c620da7cb996dcb6dd9","_kj_judilibre_id":"68ed6c620da7cb996dcb6dd9","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire d'Orl\u00e9ans","_kj_chambre":"CTX PROTECTION SOCIALE","_kj_rg":"23\/00354","_kj_date":"2025-09-26","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-660030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal judiciaire de Paris, le 1 ao\u00fbt 2023, n\u00b023\/00354 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire de Paris, dans un jugement du 1er ao\u00fbt 2023, statue sur une opposition \u00e0 contrainte \u00e9mise par l\u2019Urssaf. 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