Posting of workers to France and Europe/A1 Certificate [February 21, 2023]
Court of Cassation
Pourvoi n° 22-81.903] : Failure by the company and/or its manager to verify the situation of the contractor whose services they use leads to penalties on charges of undeclared work.
The French Court of Cassation dismissed the appeal of URSSAF Alsace, the successor to URSSAF Bas-Rhin, in a case involving a company accused of using the services of an undeclared worker. The appeal concerned the judgment of the Court of Appeal of Chambéry, which dismissed its claims after the acquittal of company [R] and Mr. [G] [R]. The criminal court had initially found the defendants guilty of using the services of an undeclared worker. The appeal focused on the company and its manager's failure to verify the situation of the contractor they used.
A legal person that concludes a contract with an undertaking established or residing in another Member State of the European Union must in any case obtain from the latter an A1 certificate attesting to the correctness of the social situation of the co-contractor with regard to Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 coordinating social security systems for each of the posted workers whose services it uses. A person who does not verify the correctness of the situation of the undertaking whose services it uses and, if it is established in another Member State of the European Union, that it is able to provide the said certificates for all the posted workers it provides, knowingly commits the offence of using the services of a person performing hidden work.
Source: https://www.courdecassation.fr/en/decision/63f46f5915a16c05de1db4e8
