{"id":6933,"date":"2016-06-24T08:47:00","date_gmt":"2016-06-24T06:47:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=6933"},"modified":"2022-02-17T11:26:50","modified_gmt":"2022-02-17T10:26:50","slug":"actu-jurisprudence-controle-urssaf-et-respect-du-contradictoire","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=6933","title":{"rendered":"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6933\" class=\"elementor elementor-6933\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"penci-section penci-disSticky penci-structure-10 elementor-section elementor-top-section elementor-element elementor-element-206db0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"206db0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"penci-ercol-100 penci-ercol-order-1 penci-sticky-ct    elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4f950c\" data-id=\"f4f950c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08ae1d0 elementor-widget elementor-widget-text-editor\" data-id=\"08ae1d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Saisie d\u2019un litige entre l\u2019URSSAF et une association sportive portant sur le travail dissimul\u00e9 de \u00ab b\u00e9n\u00e9voles \u00bb et de sportifs, une cour d\u2019appel est tenue d\u2019appeler ces derniers dans la cause sous peine de violer le principe du contradictoire vis\u00e9 \u00e0 l\u2019article 14 du code de proc\u00e9dure civile. Tel est l\u2019enseignement d\u2019un arr\u00eat rendu par la deuxi\u00e8me chambre civile de la Cour de cassation le 25 novembre 2021.<\/p><p>Le 16 juillet 2003, la gendarmerie et l\u2019URSSAF ont proc\u00e9d\u00e9 conjointement \u00e0 un contr\u00f4le de la SARL Concept X\u2026 Organisation (CFO) et de l\u2019association moto club de Boade, association affili\u00e9e \u00e0 la F\u00e9d\u00e9ration fran\u00e7aise de motocyclisme.<\/p><p>Ces deux structures, domicili\u00e9es \u00e0 la m\u00eame adresse et ayant le m\u00eame dirigeant, organisaient des manifestations de motocyclisme payantes ouvertes au public, l\u2019association \u00e9tant charg\u00e9e de recruter les personnels b\u00e9n\u00e9voles n\u00e9cessaires \u00e0 la bonne organisation sportive de ces manifestations, alors que la soci\u00e9t\u00e9 assurait leur promotion, encaissait le prix des billets et des sommes vers\u00e9es par les sponsors et annonceurs, et assurait la coordination de l\u2019organisation.<\/p><p>\u00c0 la suite de ce contr\u00f4le, l\u2019URSSAF a redress\u00e9 l\u2019association pour travail dissimul\u00e9 dans le cadre de deux proc\u00e9dures distinctes ayant abouti \u00e0 deux contraintes (titres ex\u00e9cutoires) pour des montants respectivement de 20 641 euros et 590 759 euros.<\/p><p>L\u2019association a contest\u00e9 ces contraintes.<\/p><p>Par un arr\u00eat du 22 janvier 2020, la cour d\u2019appel d\u2019Aix-en-Provence a annul\u00e9 la premi\u00e8re contrainte au motif que la lettre d\u2019observations de l\u2019URSSAF \u00e9tait insuffisante pour permettre de caract\u00e9riser une situation de travail dissimul\u00e9. Elle a en revanche valid\u00e9 la seconde pour les infractions de travail dissimul\u00e9 concernant les \u00ab b\u00e9n\u00e9voles \u00bb et les pilotes participant aux manifestations.<\/p><p>Pour confirmer le travail dissimul\u00e9 des \u00ab b\u00e9n\u00e9voles \u00bb, la cour d\u2019appel retient pour l\u2019essentiel que ces derniers ont \u00e9t\u00e9 recrut\u00e9s pour exercer des t\u00e2ches quasiment professionnelles, apr\u00e8s une s\u00e9lection faite par le pr\u00e9sident de l\u2019association qui \u00e9tait \u00e9galement le dirigeant de la soci\u00e9t\u00e9 commerciale CFO, et au profit de cette derni\u00e8re, qu\u2019ils accomplissaient des t\u00e2ches qui auraient pu \u00eatre confi\u00e9es \u00e0 des professionnels salari\u00e9s, et enfin que les remboursements de frais transmis \u00e0 l\u2019URSSAF \u00e9taient inexploitables.<\/p><p>S\u2019agissant des pilotes, la cour rel\u00e8ve que l\u2019association n\u2019avait fourni aucune pi\u00e8ce permettant de conforter ses affirmations selon lesquelles leurs interventions s\u2019inscrivaient dans le cadre de contrats les liant \u00e0 tel ou tel club ou \u00e9curie, et que les courses de moto organis\u00e9es par l\u2019association se d\u00e9roulant \u00e0 grand renfort de publicit\u00e9 et faisant appel \u00e0 un large public, dans un contexte festif et musical, doivent \u00eatre qualifi\u00e9es de \u00ab sport-spectacle \u00bb, de sorte qu\u2019\u00e0 d\u00e9faut de preuve que ces pilotes auraient \u00e9t\u00e9 enregistr\u00e9s, pour ces activit\u00e9s, au registre du commerce, il y a lieu d\u2019appliquer la pr\u00e9somption de salariat d\u00e9coulant des articles L. 7121-3 du code du travail et L. 311-3-15\u00b0 du code de la s\u00e9curit\u00e9 sociale, les frais rembours\u00e9s aux int\u00e9ress\u00e9s \u00e9tant consid\u00e9r\u00e9s comme des salaires d\u00e9guis\u00e9s<sup>1<\/sup>.<\/p><p>En cassation, l\u2019association obtient l\u2019annulation de cette d\u00e9cision en soulevant un moyen portant sur la violation de l\u2019article 14 du code de proc\u00e9dure civile. Il r\u00e9sulte de ce texte que nul ne peut \u00eatre jug\u00e9 sans avoir \u00e9t\u00e9 entendu ou appel\u00e9.<\/p><p>Ainsi, conform\u00e9ment \u00e0 sa jurisprudence<sup>2<\/sup>, la Cour de cassation estime qu\u2019en statuant comme elle l\u2019a fait, \u00ab sans qu\u2019aient \u00e9t\u00e9 appel\u00e9s en la cause les b\u00e9n\u00e9voles et coureurs int\u00e9ress\u00e9s, alors qu\u2019elle \u00e9tait saisie d\u2019un litige portant sur la qualification des relations de travail liant ces derniers \u00e0 l\u2019association \u00bb, la cour d\u2019appel a viol\u00e9 le texte susvis\u00e9.<\/p><p>Il est vrai que, m\u00eame si les personnes concern\u00e9es sont des tiers \u00e0 la proc\u00e9dure men\u00e9e par l\u2019URSSAF, elles n\u2019en sont pas moins int\u00e9ress\u00e9es dans la mesure o\u00f9 cette proc\u00e9dure peut avoir une incidence sur leur situation juridique (qualification de salariat entra\u00eenant leur affiliation au r\u00e9gime g\u00e9n\u00e9ral de s\u00e9curit\u00e9 sociale).<\/p><p><a href=\"https:\/\/www.linkedin.com\/in\/franck-lagarde-7531b91a8\/\" target=\"_blank\" rel=\"noopener\"><strong>FRANCK LAGARDE<\/strong><\/a><\/p><p><strong>[Civ. 2e, 25 nov. 2021, no 20-14.759]<\/strong><\/p><ol><li><p>L\u2019art. L. 222-2-11 du code du sport, issu de la loi no 2015- 1541 du 27 nov. 2015, qui pose une pr\u00e9somption de non-salariat du sportif professionnel qui participe pour son propre compte \u00e0 une comp\u00e9tition sportive, n\u2019\u00e9tait pas applicable \u00e0 l\u2019\u00e9poque du redressement en cause.<\/p><\/li><li><p>V. notamment, \u00e0 propos d\u2019un litige portant que la quali\ufb01cation des relations de travail entre des coureurs cyclistes et une association : Civ. 2e, 29 nov. 2018, no 17-19.242.<\/p><\/li><\/ol>\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":"<p>Saisie d\u2019un litige entre l\u2019URSSAF et une association sportive portant sur le travail dissimul\u00e9 de \u00ab b\u00e9n\u00e9voles \u00bb et de sportifs, une cour d\u2019appel est tenue d\u2019appeler ces derniers dans la cause&hellip;<\/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":[365,91,314,368,315,282,59,93,183,152],"class_list":["post-6933","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-365","tag-actualite","tag-article","tag-contradictoire","tag-droit","tag-economie-2","tag-jurisport","tag-jurisprudence","tag-sport","tag-urssaf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire - 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=6933\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire - CDES\" \/>\n<meta property=\"og:description\" content=\"Saisie d\u2019un litige entre l\u2019URSSAF et une association sportive portant sur le travail dissimul\u00e9 de \u00ab b\u00e9n\u00e9voles \u00bb et de sportifs, une cour d\u2019appel est tenue d\u2019appeler ces derniers dans la cause&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cdes.fr\/?p=6933\" \/>\n<meta property=\"og:site_name\" content=\"CDES\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-24T06:47:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-17T10:26:50+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=6933\",\"url\":\"https:\/\/cdes.fr\/?p=6933\",\"name\":\"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire - CDES\",\"isPartOf\":{\"@id\":\"https:\/\/cdes.fr\/#website\"},\"datePublished\":\"2016-06-24T06:47:00+00:00\",\"dateModified\":\"2022-02-17T10:26:50+00:00\",\"author\":{\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc\"},\"breadcrumb\":{\"@id\":\"https:\/\/cdes.fr\/?p=6933#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cdes.fr\/?p=6933\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cdes.fr\/?p=6933#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/cdes.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cdes.fr\/#website\",\"url\":\"https:\/\/cdes.fr\/\",\"name\":\"CDES\",\"description\":\"Centre de Droit et d&#039;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 : Contr\u00f4le URSSAF et respect du contradictoire - 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=6933","og_locale":"fr_FR","og_type":"article","og_title":"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire - CDES","og_description":"Saisie d\u2019un litige entre l\u2019URSSAF et une association sportive portant sur le travail dissimul\u00e9 de \u00ab b\u00e9n\u00e9voles \u00bb et de sportifs, une cour d\u2019appel est tenue d\u2019appeler ces derniers dans la cause&hellip;","og_url":"https:\/\/cdes.fr\/?p=6933","og_site_name":"CDES","article_published_time":"2016-06-24T06:47:00+00:00","article_modified_time":"2022-02-17T10:26:50+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=6933","url":"https:\/\/cdes.fr\/?p=6933","name":"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire - CDES","isPartOf":{"@id":"https:\/\/cdes.fr\/#website"},"datePublished":"2016-06-24T06:47:00+00:00","dateModified":"2022-02-17T10:26:50+00:00","author":{"@id":"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc"},"breadcrumb":{"@id":"https:\/\/cdes.fr\/?p=6933#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cdes.fr\/?p=6933"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cdes.fr\/?p=6933#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/cdes.fr\/"},{"@type":"ListItem","position":2,"name":"ACTU | JURISPRUDENCE : Contr\u00f4le URSSAF et respect du contradictoire"}]},{"@type":"WebSite","@id":"https:\/\/cdes.fr\/#website","url":"https:\/\/cdes.fr\/","name":"CDES","description":"Centre de Droit et d&#039;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\/6933","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=6933"}],"version-history":[{"count":5,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/6933\/revisions"}],"predecessor-version":[{"id":7292,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/6933\/revisions\/7292"}],"wp:attachment":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}