{"id":26434,"date":"2017-08-27T22:00:00","date_gmt":"2017-08-27T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/laccord-transactionnel-doit-specifier-les-renonciations-prevues-2\/"},"modified":"2026-02-16T16:26:12","modified_gmt":"2026-02-16T15:26:12","slug":"laccord-transactionnel-doit-specifier-les-renonciations-prevues-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/laccord-transactionnel-doit-specifier-les-renonciations-prevues-2\/","title":{"rendered":"L\u2019accord transactionnel doit sp\u00e9cifier les renonciations pr\u00e9vues"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Le Tribunal de Lodi, par sa d\u00e9cision n<sup>o<\/sup> 99 du 6 juillet 2017, a \u00e9tabli la prescription de la cr\u00e9ance objet d\u2019un avis de recouvrement. En l\u2019occurrence, une soci\u00e9t\u00e9 saisissait la justice par un recours inscrit au r\u00f4le en f\u00e9vrier 2017 et d\u00fbment notifi\u00e9 \u00e0 l\u2019INAIL, afin d\u2019obtenir la prescription de la cr\u00e9ance objet de l\u2019avis de recouvrement qui lui avait \u00e9t\u00e9 notifi\u00e9 en mai 2004. \u00c0 l\u2019issue de la proc\u00e9dure, le juge en charge de l\u2019affaire a estim\u00e9 que la requ\u00eate de la demanderesse \u00e9tait fond\u00e9e en rappelant le r\u00e9cent arr\u00eat pris par les chambres r\u00e9unies de la Cour de cassation. Ces derni\u00e8res, pour r\u00e9soudre le point litigieux, ont statu\u00e9 que la <strong>prescription<\/strong> s\u2019appliquant aux <strong>cotisations<\/strong> est <strong>quinquennale m\u00eame dans le cas o\u00f9 il n\u2019a pas \u00e9t\u00e9 fait opposition \u00e0 l\u2019avis de recouvrement<\/strong> (arr\u00eat n<sup>o<\/sup> 23397 du 17 Novembre 2016). Les chambres r\u00e9unies ont en effet consid\u00e9r\u00e9 que l\u2019expiration du d\u00e9lai \u2013 \u00e9videmment p\u00e9remptoire \u2013 pour contester un avis de paiement en vertu de l\u2019article 24, alin\u00e9a 5, du d\u00e9cret l\u00e9gislatif n<sup>o<\/sup> 46 de 1999, m\u00eame en d\u00e9cidant de l\u2019expiration de la possibilit\u00e9 de former un recours, ne produit pour seul effet substantiel que le caract\u00e8re non-r\u00e9tractable de la cr\u00e9ance de cotisations <strong>sans entra\u00eener pour autant ce qu\u2019on appelle la \u00ab\u00a0conversion\u00a0\u00bb du d\u00e9lai de prescription court <\/strong>(en l\u2019occurrence, quinquennale aux termes de l\u2019article 3, alin\u00e9as 9 et 10, de la loi n<sup>o<\/sup> 335 de 1995) <strong>en d\u00e9lai de prescription ordinaire<\/strong> (d\u00e9cennal) aux termes de l\u2019article 2953 du code civil. Cette derni\u00e8re disposition ne s\u2019applique que dans l\u2019hypoth\u00e8se o\u00f9 intervient une <strong>d\u00e9cision de justice devenue d\u00e9finitive, alors que l\u2019avis susmentionn\u00e9, ayant la nature d\u2019un acte administratif, ne pr\u00e9sente pas les caract\u00e9ristiques pour avoir force de chose jug\u00e9e<\/strong>. Tenant compte de l\u2019avis exprim\u00e9 par les chambres r\u00e9unies, le tribunal a not\u00e9 que la prescription n\u2019avait jamais \u00e9t\u00e9 interrompue par l\u2019Institut, faisant ainsi droit au recours de la soci\u00e9t\u00e9 avec compensation des d\u00e9pens.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Tribunal de Lodi, par sa d\u00e9cision no 99 du 6 juillet 2017, a \u00e9tabli la prescription de la cr\u00e9ance objet d\u2019un avis de recouvrement. En l\u2019occurrence, une soci\u00e9t\u00e9 saisissait la justice par un recours inscrit au r\u00f4le en f\u00e9vrier 2017 et d\u00fbment notifi\u00e9 \u00e0 l\u2019INAIL, afin d\u2019obtenir la prescription de la cr\u00e9ance objet de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-26434","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019accord transactionnel doit sp\u00e9cifier les renonciations pr\u00e9vues - De Luca &amp; Partners<\/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:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26434\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019accord transactionnel doit sp\u00e9cifier les renonciations pr\u00e9vues - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Le Tribunal de Lodi, par sa d\u00e9cision no 99 du 6 juillet 2017, a \u00e9tabli la prescription de la cr\u00e9ance objet d\u2019un avis de recouvrement. 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