A business is subject to control by the Urssaf. As part of this check, the Urssaf asks the business' accounting employee to send her missing data. It is in the light of these data that the Urssaf is referring the business to judicial redress proceedings. The latter contests before the judge its adjustment on the ground that the check to which it was subjected was irregular because the Urssaf addressed itself directly to the accounting employee.

The Court of Appeal upholds the business’s application. It considers that the Urssaf does not justify that the employee had received an authorization from the employer to transmit the desired documents. The Ussaf is appealing to the Court of Cassation.

The Court of Cassation dismisses the appeal. She noted that the employee had not received authorization from her employer to respond to the request from the Urssaf. In addition, the document provided by the employee is not included in the letter of comments setting out the documents on which the adjustment is based.

It therefore maintains that the control operations of the Urssaf are irregular in the present case and that the resulting remedy must be annulled.