{"id":669725,"date":"2026-04-24T06:43:34","date_gmt":"2026-04-24T04:43:34","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-rouen-le-13-mars-2025-n23-03993\/"},"modified":"2026-04-24T06:43:34","modified_gmt":"2026-04-24T04:43:34","slug":"cour-dappel-de-rouen-le-13-mars-2025-n23-03993","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/cour-dappel-de-rouen-le-13-mars-2025-n23-03993\/","title":{"rendered":"Cour d&#8217;appel de Rouen, le 13 mars 2025, n\u00b023\/03993"},"content":{"rendered":"<div class=\"article-content\">\n<p>La Cour d&#8217;appel de Rouen, statuant le 13 mars 2025, a examin\u00e9 un litige opposant un cotisant \u00e0 l&#8217;Urssaf. L&#8217;organisme de recouvrement avait proc\u00e9d\u00e9 \u00e0 un redressement pour travail dissimul\u00e9 par dissimulation d&#8217;activit\u00e9. Le cotisant contestait l&#8217;assiette des cotisations, la r\u00e9gularit\u00e9 de la proc\u00e9dure et appliquait la prescription. La cour a infirm\u00e9 partiellement le premier jugement pour confirmer le redressement et ses majorations.<\/p>\n<p>Le formalisme contradictoire du contr\u00f4le<br \/>\nLe respect des droits de la d\u00e9fense lors du contr\u00f4le constitue un pr\u00e9alable essentiel. La d\u00e9cision rappelle que les observations du cotisant doivent \u00eatre pr\u00e9sent\u00e9es en temps utile. &#8220;C&#8217;est au cours des op\u00e9rations de contr\u00f4le que le cotisant contr\u00f4l\u00e9 doit apporter les \u00e9l\u00e9ments contraires aux constatations des inspecteurs.&#8221; (Motifs, 1\/) La production ult\u00e9rieure de pi\u00e8ces en justice ne suffit pas \u00e0 remettre en cause les constatations initiales. Cette solution renforce l&#8217;obligation de coop\u00e9ration active du cotisant durant la phase administrative. Elle limite ainsi les possibilit\u00e9s de contester a posteriori les bases du redressement devant le juge.<\/p>\n<p>L&#8217;irr\u00e9ductibilit\u00e9 de l&#8217;assiette de calcul<br \/>\nLe juge contr\u00f4le la mat\u00e9rialit\u00e9 des \u00e9l\u00e9ments justifiant le calcul des cotisations \u00e9lud\u00e9es. La cour \u00e9carte les justifications apport\u00e9es par le cotisant, jug\u00e9es insuffisantes. Elle rel\u00e8ve que son d\u00e9compte &#8220;n&#8217;est assorti d&#8217;aucune pi\u00e8ce justificative, telles que des factures ou une comptabilit\u00e9&#8221; (Motifs, 1\/) et que les chiffres avanc\u00e9s ne correspondent pas aux relev\u00e9s bancaires exploit\u00e9s. Le juge op\u00e8re donc un contr\u00f4le concret de la coh\u00e9rence et de la fiabilit\u00e9 des preuves. Cette approche restrictive prot\u00e8ge l&#8217;assiette des cotisations sociales face \u00e0 des justifications non \u00e9tay\u00e9es par des documents probants.<\/p>\n<p>La nature objective de l&#8217;infraction de travail dissimul\u00e9<br \/>\nLa qualification de travail dissimul\u00e9 par dissimulation d&#8217;activit\u00e9 repose sur des \u00e9l\u00e9ments objectifs. La d\u00e9cision pr\u00e9cise que l&#8217;intention frauduleuse n&#8217;est pas un \u00e9l\u00e9ment constitutif de l&#8217;infraction. &#8220;Le redressement effectu\u00e9 par l&#8217;Urssaf a pour objet exclusif le recouvrement des cotisations aff\u00e9rentes \u00e0 cette activit\u00e9, sans qu&#8217;il soit n\u00e9cessaire d&#8217;\u00e9tablir l&#8217;intention frauduleuse.&#8221; (Motifs, 2\/) Cette analyse dissocie clairement la sanction p\u00e9nale, qui peut requ\u00e9rir une intention, de la sanction sociale et financi\u00e8re. La port\u00e9e est majeure car elle facilite la lutte contre le travail non d\u00e9clar\u00e9 en se fondant sur le seul fait mat\u00e9riel de la dissimulation.<\/p>\n<p>Les cons\u00e9quences automatiques de la constatation<br \/>\nLa constatation de l&#8217;infraction entra\u00eene des effets l\u00e9gaux automatiques, notamment en mati\u00e8re de prescription et de majorations. La cour retient la prescription quinquennale de l&#8217;article L. 244-11 du code de la s\u00e9curit\u00e9 sociale, sp\u00e9cifique au contentieux du recouvrement. Elle applique aussi la majoration de droit de 25%. &#8220;Le montant du redressement des cotisations et contributions sociales [&#8230;] est major\u00e9 de 25 % en cas de constat de l&#8217;infraction&#8221; (Motifs, 4\/) Cette application stricte des textes s\u00e9curise l&#8217;action de l&#8217;administration. Elle prive le cotisant de tout moyen fond\u00e9 sur l&#8217;absence de mauvaise foi pour \u00e9chapper aux cons\u00e9quences p\u00e9cuniaires de l&#8217;infraction.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour d&#8217;appel de Rouen, statuant le 13 mars 2025, a examin\u00e9 un litige opposant un cotisant \u00e0 l&#8217;Urssaf. L&#8217;organisme de recouvrement avait proc\u00e9d\u00e9 \u00e0 un redre&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9443,"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":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7123,6580,7597,6718,6992],"tags":[],"class_list":["post-669725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-du-travail","category-droit-social","category-jurisprudence","category-social","category-travail"],"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>Cour d&#039;appel de Rouen, le 13 mars 2025, n\u00b023\/03993 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour d&#039;appel de Rouen, statuant le 13 mars 2025, a examin\u00e9 un litige opposant un cotisant \u00e0 l&#039;Urssaf. 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