Cour de Cassation, Chambre civile 2, du 19 avril 2005, 03-30.718, Publié au bulletin
Presiding Judge | M. Dintilhac. |
Case Outcome | Cassation. |
Counsel | la SCP Masse-Dessen et Thouvenin.,la SCP Gatineau |
Date | 19 avril 2005 |
Docket Number | 03-30718 |
Court | Deuxième Chambre Civile (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 2005 II N° 100 p. 89 |
LA COUR DE CASSATION, DEUXIEME CHAMBRE CIVILE, a rendu l'arrêt suivant :
Sur le moyen unique :
Vu l'article L. 242-1 du Code de la sécurité sociale ;
Attendu, selon l'arrêt attaqué, qu'à la suite d'un contrôle, l'URSSAF a réintégré dans l'assiette des cotisations sociales dues par la société Laitière de Pontivy les indemnités de frais professionnels versées à des chauffeurs laitiers ;
Attendu que, pour retenir l'existence d'une décision implicite d'exonération et annuler de ce chef le redressement, l'arrêt attaqué se borne à énoncer qu'un salarié de la société a attesté avoir, lors d'un précédent contrôle, présenté à l'agent de l'URSSAF les bulletins de paie des chauffeurs concernés et que ces documents mentionnent "frais déplacements professionnels" ;
Qu'en statuant ainsi alors qu'il incombait à la société de rapporter la preuve d'une décision non équivoque de l'URSSAF approuvant la pratique litigieuse et qu'il ne résultait pas du seul fait que, lors du premier contrôle, l'agent de l'URSSAF avait eu connaissance des bulletins de salaires mentionnant les frais de déplacement professionnel, qu'il avait vérifié que les conditions d'exonération de ces...
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