{"id":745,"date":"2015-06-23T15:24:02","date_gmt":"2015-06-23T15:24:02","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=745"},"modified":"2015-06-23T15:24:02","modified_gmt":"2015-06-23T15:24:02","slug":"controle-urssaf-lenvoi-de-la-lettre-dobservations-nest-soumis-a-aucun-delai","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=745","title":{"rendered":"Contr\u00f4le URSSAF : l&rsquo;envoi de la lettre d&rsquo;observations n&rsquo;est soumis \u00e0 aucun d\u00e9lai"},"content":{"rendered":"<p>A l&rsquo;issue d&rsquo;un contr\u00f4le URSSAF, l&rsquo;inspecteur du recouvrement doit, \u00e0 peine de nullit\u00e9, communiquer \u00e0 l&#8217;employeur une lettre d&rsquo;observations en application de l&rsquo;article R243-59 du Code de la s\u00e9curit\u00e9 sociale. <\/p>\n<p>La Cour de cassation r\u00e9affirme que l&rsquo;envoi de cette lettre d&rsquo;observations n&rsquo;est soumis \u00e0 aucun d\u00e9lai, l&#8217;employeur ne pouvant d\u00e9duire du silence de l&rsquo;inspecteur du recouvrement l&rsquo;existence d&rsquo;un accord tacite sur les \u00e9l\u00e9ments examin\u00e9s tant que le contr\u00f4le n&rsquo;a pas \u00e9t\u00e9 cl\u00f4tur\u00e9 par un proc\u00e8s-verbal. <\/p>\n<p><strong><em>Cass 2e civ. 28-052015 n\u00b014-17.618<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A l&rsquo;issue d&rsquo;un contr\u00f4le URSSAF, l&rsquo;inspecteur du recouvrement doit, \u00e0 peine de nullit\u00e9, communiquer \u00e0 l&#8217;employeur une lettre d&rsquo;observations en application de l&rsquo;article R243-59 du Code de la s\u00e9curit\u00e9 sociale. La Cour de cassation r\u00e9affirme que l&rsquo;envoi de cette lettre d&rsquo;observations n&rsquo;est soumis \u00e0 aucun d\u00e9lai, l&#8217;employeur ne pouvant d\u00e9duire du silence de l&rsquo;inspecteur du [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-745","post","type-post","status-publish","format-standard","hentry","category-securite-sociale"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=745"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/745\/revisions"}],"predecessor-version":[{"id":746,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/745\/revisions\/746"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}