The 2nd civil chamber of the Court of Cassation, in its judgment of February 13, 2014, takes stock of the application of "URSSAF franchises"And"fixed plates"for sports associations: educators and accompanying staff are thus excluded from the URSSAF franchise.
Context
| Monthly gross remuneration | flat plate |
|---|---|
| Less than 429 | 48 |
| From 429 to less than 572 | 143 |
| From 572 to less than 762 | 238 |
| From 762 to less than 953 | 334 |
Back to the facts
The URSSAF of Paris-Paris region carried out a control of the application of social legislation within the association Youth Animation Centre Promosport covering the period from January 1, 1997 to December 31, 1998.
Following this control, an adjustment is notified to the association by URSSAF following formal notice of September 17, 1999. The association seizes "a social security court"An appeal against the recovery.
In a judgment of December 20, 2012, the Court of Appeal rejected all of the association's requests, which then appealed to the Supreme Court.
Educators excluded from the URSSAF franchise
The association disputes the rejection of its request to see the sums paid to guides and educators benefit from the franchise.
However, the Supreme Court said that the Circular of July 8 1994 excluded from the deductible contributions "amounts paid, in particular, to educators and coaches responsible for teaching a sport".
The Court of Cassation, confirming the arguments of the Court of Appeal, specifies that this measure does not extend to sports educators whereas it results "of the letter of observations of July 29, 1999 that the adjusted sums had been paid only to "educators"".
So, "for this sole reason, the court of appeal, (...), legally justified its decision to reject the request to allow these personnel to benefit from the deductible of contributions".
As well as the salaried guides
In addition, the association disputed the fact that the Court of Appeal deprived "the remuneration of athletes for the benefit of the franchise for ineffective reasons that it was paid monthly"And"that they do not cooperate directly in competitions".
The Court of Cassation also confirms the position of the Court of Appeal on this point. Indeed, the appeal judges, recalling that "any measure of exemption is interpreted strictly", specified"that the system of the franchise which concerns athletes and those who, such as ticket agents and referees, perform functions essential to the progress of the match, cannot be extended to salaried guides who supervise travel and travel without directly cooperating in sports matches".
In the Court of Cassation, the Court of Appeal "was able to deduce that the sums paid to accompanying employees of the association could not benefit from the deductible of contributions instituted by the aforementioned circular".
