{"id":11152,"date":"2018-04-25T16:56:00","date_gmt":"2018-04-25T14:56:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=11152"},"modified":"2023-04-25T16:57:24","modified_gmt":"2023-04-25T14:57:24","slug":"actu-jurisprudence-quand-labus-de-droit-sauve-le-club","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=11152","title":{"rendered":"ACTU | JURISPRUDENCE | Quand \u00ab\u00a0l’abus de droit\u00a0\u00bb sauve le club"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u00c0 la suite d\u2019un contr\u00f4le concert\u00e9 des clubs de Top 14 portant sur les ann\u00e9es 2013 \u00e0 2015, l\u2019URSSAF de Midi-Pyr\u00e9n\u00e9es a notifi\u00e9 \u00e0 la SASP Stade toulousain un redressement de cotisations portant sur diff\u00e9rents chefs.<\/p>

Annul\u00e9 en premi\u00e8re instance, le redressement est confirm\u00e9 par la cour d\u2019appel de Toulouse (arr\u00eat du 26 mars 2021), ce qui am\u00e8ne le club \u00e0 se pourvoir en cassation.<\/p>

Dans son pourvoi, le Stade toulousain reproche notamment \u00e0 la cour d\u2019appel d\u2019avoir \u00e9cart\u00e9 ses arguments portant sur la r\u00e9gularit\u00e9 des op\u00e9rations de contr\u00f4le. Le club invoquait en effet la nullit\u00e9 du contr\u00f4le pour deux raisons.<\/p>

Il estimait tout d\u2019abord que faute de mentionner l\u2019existence d\u2019un contr\u00f4le concert\u00e9 ou de viser l\u2019article L. 225-1-1 du code de la s\u00e9curit\u00e9 sociale (CSS), l\u2019avis de contr\u00f4le \u00e9tait affect\u00e9 d\u2019une irr\u00e9gularit\u00e9 proc\u00e9durale lui faisant grief et entachant la validit\u00e9 des op\u00e9rations de contr\u00f4le, peu importe que les dispositions de l\u2019article R. 243-59 du CSS ne subordonnent pas la r\u00e9gularit\u00e9 de l\u2019avis de contr\u00f4le \u00e0 cette mention. Selon lui, il n\u2019avait pas eu une information suffisamment pr\u00e9cise sur la nature du contr\u00f4le qui allait intervenir et sur son \u00e9tendue, de sorte qu\u2019il n\u2019aurait pas pu organiser utilement sa d\u00e9fense et la coordonner avec les autres clubs vis\u00e9s par le contr\u00f4le.<\/p>

Ce moyen est rejet\u00e9 par la Cour de cassation. Celle-ci confirme en effet l\u2019arr\u00eat d\u2019appel en ce qu\u2019il a jug\u00e9 que l\u2019article R. 243-59 du CSS n\u2019exige pas que l\u2019avis de contr\u00f4le fasse mention de l\u2019existence d\u2019un contr\u00f4le concert\u00e9.<\/p>

Le club soutenait encore que l\u2019URSSAF n\u2019avait pas respect\u00e9 la proc\u00e9dure \u00ab d\u2019abus de droit \u00bb pr\u00e9vue aux articles L. 243-7-2 et R. 243-60-1 du CSS pour proc\u00e9der au redressement d\u2019une somme vers\u00e9e par le club \u00e0 une soci\u00e9t\u00e9 charg\u00e9e d\u2019exploiter l\u2019image individuelle d\u2019un joueur salari\u00e9 (selon l\u2019URSSAF, il s\u2019agissait l\u00e0 d\u2019un compl\u00e9ment de r\u00e9mun\u00e9ration d\u00e9coulant de l\u2019ex\u00e9cution normale du contrat de travail). Sur ce moyen, la Haute autorit\u00e9 judiciaire donne raison au club.<\/p>

Selon l\u2019article L. 243-7-2 du CSS, afin d\u2019en restituer le v\u00e9ritable caract\u00e8re, les organismes de recouvrement sont en droit d\u2019\u00e9carter, comme ne leur \u00e9tant pas opposable, les actes constitutifs d\u2019un abus de droit, soit que ces actes aient un caract\u00e8re fictif, soit que, recherchant le b\u00e9n\u00e9fice d\u2019une application litt\u00e9rale des textes \u00e0 l\u2019encontre des objectifs poursuivis par leurs auteurs, ils n\u2019aient pu \u00eatre inspir\u00e9s par aucun autre motif que celui d\u2019\u00e9luder ou d\u2019att\u00e9nuer les contributions et cotisations de s\u00e9curit\u00e9 sociale d\u2019origine l\u00e9gale ou conventionnelle auxquelles le cotisant est tenu.<\/p>

Selon la Cour de cassation, lorsque l\u2019URSSAF \u00e9carte un acte juridique dans les conditions \u00e9nonc\u00e9es ci-dessus, elle se place n\u00e9cessairement sur le terrain de l\u2019abus de droit et doit alors se conformer \u00e0 la proc\u00e9dure pr\u00e9vue \u00e0 cet effet (dans ce cas, la d\u00e9cision de mettre en \u0153uvre la proc\u00e9dure est prise par le directeur de l\u2019organisme de recouvrement qui contresigne la lettre d\u2019observations, celle-ci devant mentionner la possibilit\u00e9 de saisir le comit\u00e9 d\u2019abus de droit et les d\u00e9lais impartis au cotisant pour ce faire). \u00c0 noter qu\u2019en statuant comme elle l\u2019a fait, alors qu\u2019elle avait constat\u00e9 que l\u2019URSSAF avait \u00e9cart\u00e9 la convention litigieuse au motif qu\u2019elle avait pour seul objet d\u2019\u00e9luder le paiement des cotisations sociales, ce dont il r\u00e9sultait qu\u2019elle s\u2019\u00e9tait implicitement plac\u00e9e sur le terrain de l\u2019abus de droit pour op\u00e9rer le redressement, la cour d\u2019appel n\u2019a pas tir\u00e9 les cons\u00e9quences l\u00e9gales de ces constatations et a ainsi viol\u00e9 les articles L. 243-7-2, R. 243-60-1 et R. 243-60-3 du CSS dans leur r\u00e9daction applicable au litige.
L\u2019affaire est renvoy\u00e9e devant la cour d\u2019appel de Bordeaux qui devrait acter la nullit\u00e9 du contr\u00f4le – et donc du redressement – en raison de cette violation.<\/p>

Cet arr\u00eat de la Cour de cassation-1<\/span><\/strong> devrait amener les URSSAF \u00e0 se r\u00e9f\u00e9rer plus souvent qu\u2019elles ne le font jusqu\u2019\u00e0 pr\u00e9sent \u00e0 la proc\u00e9dure de l\u2019abus de droit pour certaines pratiques visant \u00e0 \u00e9luder le paiement des cotisations et contributions de s\u00e9curit\u00e9 sociale-2<\/span><\/strong>.<\/p>

Franck LAGARDE<\/strong><\/h4>

\u00a0<\/p>

1<\/span><\/strong>. V. \u00e9galement les deux autres arr\u00eats rendus le m\u00eame jour par la Cour de cassation : Soc. 16 f\u00e9vr. 2023, no 21-11.600 et Civ. 2e, 16 f\u00e9vr. 2023, n\u00b0 21-18.322, Dr. soc. 2023. 352, \u00e9tude I. Beyneix.<\/p>

2<\/span><\/strong>. Si l\u2019URSSAF constate un abus de droit, le cotisant est alors redevable d\u2019une p\u00e9nalit\u00e9 \u00e9gale \u00e0 20 % des cotisations et contributions dues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u00c0 la suite d\u2019un contr\u00f4le concert\u00e9 des clubs de Top 14 portant sur les ann\u00e9es 2013 \u00e0 2015, l\u2019URSSAF de Midi-Pyr\u00e9n\u00e9es a notifi\u00e9 \u00e0 la SASP Stade toulousain un redressement de cotisations…<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[],"class_list":["post-11152","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"\nACTU | JURISPRUDENCE | Quand "l'abus de droit" sauve le club - CDES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cdes.fr\/?p=11152\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACTU | JURISPRUDENCE | Quand "l'abus de droit" sauve le club - CDES\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019un contr\u00f4le concert\u00e9 des clubs de Top 14 portant sur les ann\u00e9es 2013 \u00e0 2015, l\u2019URSSAF de Midi-Pyr\u00e9n\u00e9es a notifi\u00e9 \u00e0 la SASP Stade toulousain un redressement de cotisations…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cdes.fr\/?p=11152\" \/>\n<meta property=\"og:site_name\" content=\"CDES\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-25T14:56:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-25T14:57:24+00:00\" \/>\n<meta name=\"author\" content=\"Viktoria Rosta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Viktoria Rosta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cdes.fr\/?p=11152\",\"url\":\"https:\/\/cdes.fr\/?p=11152\",\"name\":\"ACTU | JURISPRUDENCE | Quand \\\"l'abus de droit\\\" sauve le club - CDES\",\"isPartOf\":{\"@id\":\"https:\/\/cdes.fr\/#website\"},\"datePublished\":\"2018-04-25T14:56:00+00:00\",\"dateModified\":\"2023-04-25T14:57:24+00:00\",\"author\":{\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc\"},\"breadcrumb\":{\"@id\":\"https:\/\/cdes.fr\/?p=11152#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cdes.fr\/?p=11152\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cdes.fr\/?p=11152#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/cdes.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ACTU | JURISPRUDENCE | Quand \u00ab\u00a0l’abus de droit\u00a0\u00bb sauve le club\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cdes.fr\/#website\",\"url\":\"https:\/\/cdes.fr\/\",\"name\":\"CDES\",\"description\":\"Centre de Droit et d'Economie du Sport\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/cdes.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc\",\"name\":\"Viktoria Rosta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g\",\"caption\":\"Viktoria Rosta\"},\"url\":\"https:\/\/cdes.fr\/?author=92\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ACTU | JURISPRUDENCE | Quand \"l'abus de droit\" sauve le club - CDES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cdes.fr\/?p=11152","og_locale":"fr_FR","og_type":"article","og_title":"ACTU | JURISPRUDENCE | Quand \"l'abus de droit\" sauve le club - CDES","og_description":"\u00c0 la suite d\u2019un contr\u00f4le concert\u00e9 des clubs de Top 14 portant sur les ann\u00e9es 2013 \u00e0 2015, l\u2019URSSAF de Midi-Pyr\u00e9n\u00e9es a notifi\u00e9 \u00e0 la SASP Stade toulousain un redressement de cotisations…","og_url":"https:\/\/cdes.fr\/?p=11152","og_site_name":"CDES","article_published_time":"2018-04-25T14:56:00+00:00","article_modified_time":"2023-04-25T14:57:24+00:00","author":"Viktoria Rosta","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Viktoria Rosta","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cdes.fr\/?p=11152","url":"https:\/\/cdes.fr\/?p=11152","name":"ACTU | JURISPRUDENCE | Quand \"l'abus de droit\" sauve le club - CDES","isPartOf":{"@id":"https:\/\/cdes.fr\/#website"},"datePublished":"2018-04-25T14:56:00+00:00","dateModified":"2023-04-25T14:57:24+00:00","author":{"@id":"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc"},"breadcrumb":{"@id":"https:\/\/cdes.fr\/?p=11152#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cdes.fr\/?p=11152"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cdes.fr\/?p=11152#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/cdes.fr\/"},{"@type":"ListItem","position":2,"name":"ACTU | JURISPRUDENCE | Quand \u00ab\u00a0l’abus de droit\u00a0\u00bb sauve le club"}]},{"@type":"WebSite","@id":"https:\/\/cdes.fr\/#website","url":"https:\/\/cdes.fr\/","name":"CDES","description":"Centre de Droit et d'Economie du Sport","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cdes.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc","name":"Viktoria Rosta","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cdes.fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g","caption":"Viktoria Rosta"},"url":"https:\/\/cdes.fr\/?author=92"}]}},"_links":{"self":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/11152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/users\/92"}],"replies":[{"embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11152"}],"version-history":[{"count":11,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/11152\/revisions"}],"predecessor-version":[{"id":11163,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/11152\/revisions\/11163"}],"wp:attachment":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}