{"id":18866,"date":"2020-02-03T19:05:18","date_gmt":"2020-02-03T18:05:18","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/charte-du-cotisant-controle-2020-urssaf\/"},"modified":"2022-09-19T14:47:08","modified_gmt":"2022-09-19T12:47:08","slug":"charte-du-cotisant-controle-2020-urssaf","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/charte-du-cotisant-controle-2020-urssaf\/","title":{"rendered":"Charte du cotisant contr\u00f4l\u00e9 2020 (URSSAF)"},"content":{"rendered":"<p class=\"ql-align-justify\">Est disponible la <span style=\"color: black;\">mise \u00e0 jour de la charte du cotisant contr\u00f4l\u00e9 2020 remise aux personnes contr\u00f4l\u00e9es par les organismes mentionn\u00e9s aux articles L. 213-1 et L. 752-4 du code de s\u00e9curit\u00e9 sociale.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: black;\">Cette mise \u00e0 jour de la charte, approuv\u00e9e par l\u2019arr\u00eat\u00e9 du 27 janvier 2020 publi\u00e9 au Journal officiel du 1<\/span><sup style=\"color: black;\">er<\/sup><span style=\"color: black;\"> f\u00e9vrier 2020, vise \u00e0 \u00ab\u00a0<\/span><em style=\"color: black;\">prendre en compte notamment :<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; le droit d&rsquo;\u00e9tendre la p\u00e9riode de dialogue en fin de contr\u00f4le \u00e0 60 jours sur demande du cotisant contr\u00f4l\u00e9 ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\">&#8211; l&rsquo;absence de p\u00e9nalit\u00e9 et de majorations dans les situations de premi\u00e8re erreur pour les redressements des erreurs mod\u00e9r\u00e9es hors situation d&rsquo;abus de droit, d&rsquo;absence de mise en conformit\u00e9 suite \u00e0 un pr\u00e9c\u00e9dent contr\u00f4le, de travail dissimul\u00e9 ou d&rsquo;obstacle \u00e0 contr\u00f4le ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; la possibilit\u00e9 pour le cotisant de corriger en cours de contr\u00f4le les anomalies d\u00e9tect\u00e9es ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; la limitation de la p\u00e9riode de suspension de la prescription \u00e0 la date d&rsquo;envoi de la r\u00e9ponse de l&rsquo;agent de contr\u00f4le en lieu et place de la date d&rsquo;envoi de la mise en demeure ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; la possibilit\u00e9 de demander des donn\u00e9es partielles en d\u00e9but de contr\u00f4le \u00e0 des fins d&rsquo;identification de risques sans pr\u00e9judice de la m\u00e9thode d&rsquo;investigation et de chiffrage ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; la possibilit\u00e9 de mettre en \u0153uvre la proc\u00e9dure d&rsquo;obstacle \u00e0 contr\u00f4le lors des contr\u00f4les sur pi\u00e8ces ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; la p\u00e9riode de r\u00e9f\u00e9rence pour constater la r\u00e9it\u00e9ration d&rsquo;une anomalie est port\u00e9e \u00e0 6 ans ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; appellation g\u00e9n\u00e9rique \u00ab agent en charge du contr\u00f4le \u00bb en lieu et place des termes \u00ab inspecteur \u00bb ou \u00ab contr\u00f4leur \u00bb ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; les observations de fin de contr\u00f4le sont faites au regard des \u00e9l\u00e9ments d\u00e9clar\u00e9s \u00e0 la date d&rsquo;envoi de l&rsquo;avis de contr\u00f4le ;<\/em><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: black;\"> &#8211; le recours au Tribunal judiciaire en lieu et place du TGI<\/em><span style=\"color: black;\">\u00a0\u00bb.<\/span><\/p>\n<p><\/p>\n<p><a href=\"https:\/\/www.urssaf.fr\/portail\/files\/live\/sites\/urssaf\/files\/documents\/Charte_du_cotisant_controle.pdf\" target=\"_blank\" style=\"color: blue;\" rel=\"noopener\">https:\/\/www.urssaf.fr\/portail\/files\/live\/sites\/urssaf\/files\/documents\/Charte_du_cotisant_controle.pdf<\/a><\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000041513684&#038;categorieLien=id\" target=\"_blank\" style=\"color: blue;\" rel=\"noopener\"><u>https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000041513684&#038;categorieLien=id<\/u><\/a><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Est disponible la mise \u00e0 jour de la charte du cotisant contr\u00f4l\u00e9 2020 remise aux personnes contr\u00f4l\u00e9es par les organismes mentionn\u00e9s aux articles L. 213-1 et L. 752-4 du code de s\u00e9curit\u00e9 sociale.<\/p>\n","protected":false},"author":3,"featured_media":15206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-18866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/18866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=18866"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/18866\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/15206"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=18866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=18866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=18866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}