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Les limites du droit à l’erreur du contentieux de la sécurité sociale
La Cour de cassation a récemment précisé les contours du droit à l’erreur dans le cadre du contentieux de la sécurité sociale. Dans une affaire où une société avait omis de déclarer et de payer dans les délais la contribution sociale de solidarité, la juridiction a rappelé que le droit à l’erreur ne s’applique pas aux retards ou omissions de déclaration, ces derniers n’étant pas susceptibles de régularisation.
En effet, le droit à l’erreur, prévu par l’article L. 123-1 du Code des relations entre le public et l’administration, ne couvre pas les retards ou omissions de déclaration non régularisables.
Implications pour les entreprises :
Cette décision souligne l’importance pour les entreprises de respecter scrupuleusement les délais de déclaration et de paiement des contributions sociales. En cas de manquement, le droit à l’erreur ne pourra être invoqué pour échapper aux majorations de retard.
Besoin d’accompagnement ? Vous souhaitez sécuriser vos démarches en matière de déclarations sociales ou contester une décision d’un organisme de sécurité sociale ? Nos experts sont à votre disposition pour vous conseiller.
09/05/2025
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Source : Actu-Juridique
