In a ruling dated 29 January 2026 (French Supreme Court, 2nd Civil Chamber, 29 January 2026, No. 23-14.671), the French Supreme Court clarified that the suspension of the limitation period in the context of an Urssaf audit ends on the date on which the inspector in charge of the audit sends their response to the observations submitted by the audited entity within the thirty-day period. Subsequent exchanges, even if followed by further responses from the administration, cannot extend that suspension.
Background
Following an Urssaf audit, a letter of observations was notified to an association, thereby opening the adversarial phase. The association submitted its observations within the thirty-day period provided for under Article R. 243-59 of the French Social Security Code.
The Urssaf inspector responded to these observations. Thereafter, further exchanges took place between the parties, to which Urssaf also responded.
The Court of Appeal held that the suspension of the limitation period extended until this final response from Urssaf, considering that these exchanges formed part of the adversarial phase.
Ruling
The French Supreme Court overturned this analysis.
Relying on Articles L. 244-3, L. 243-7-1 A and R. 243-59 of the French Social Security Code, it recalled that:
- The adversarial phase begins upon receipt of the letter of observations by the audited entity;
- It ends on the date on which the inspector sends their response to the observations submitted within the thirty-day period;
- In the absence of observations, it ends upon expiry of that thirty-day period;
- Where observations are submitted within that period, it ends on the date on which the inspector sends their response to those observations.
The French Supreme Court further specified that the inspector’s response to the observations submitted within the statutory timeframe does not constitute a new letter of observations and does not open a new adversarial phase.
Accordingly, subsequent exchanges between the audited entity and Urssaf have no impact on the suspension of the limitation period, which cannot be extended through continued exchanges between the parties.
Scope of the decision
Through this decision, the French Supreme Court clearly defines the end of the adversarial phase, excluding any possibility of indirectly extending the limitation period through additional exchanges following the administration’s response.
In practice, this ruling requires increased vigilance from audited entities, which cannot rely on supplementary exchanges to argue for an extension of the suspension of the limitation period. It provides legal certainty as to the point at which the limitation period resumes, namely the date of the inspector’s response to the initial observations.
French Supreme Court, 2nd Civil Chamber, 29 January 2026, No. 23-14.671
