Publication

Quelques réflexions sur le contrôle URSSAF

2013

2013, Revue Française de Comptabilité, pp.92-101

Abstract

In France, the Unions for the recouvery of Social Security Contributions (URSSAF) are notably responsible for collecting social security contributions and contributions and carrying out inspections of companies in order to verify the proper application of the regulations. No one will contest in a declarative system the existence of controls. It is still necessary that these take place in a peaceful climate and that the contributor can benefit from real guarantees. Is that the case? The rest of our remarks will lead us to formulate a number of proposals in order to improve URSSAF / Business relations.