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69-14642 Généré par l'IA

Regional Sickness Insurance Fund v. Deceased Beneficiary's Estate (Prescription Period for Benefit Recovery)

Numéro de cause 69-14642
Autorité / Tribunal
Juridiction France (FR)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The regional sickness insurance fund appealed a decision holding that its claim to recover unpaid old-age worker benefits from a deceased beneficiary's estate was subject to a three-year prescription period, arguing for a ten-year period based on relevant social security and general tax codes. The court rejected the appeal, noting that although the deceased passed away in 1962 and the estate declaration exceeded the threshold for triggering recovery procedures, the applicable prescription period for such claims was governed by the 1963 amendment to the tax code, which explicitly substituted the previously applicable twenty-year period with a three-year term, rendering the ten-year period inapplicable in this situation.

Regeste Legislator

Généré par l'IA

ART. 631 DU CODE DE LA SECURITE SOCIALE, ART. 1971 DU CODE GENERAL DES IMPOTS, ART. 1974 DU CODE GENERAL DES IMPOTS, ART. 1CETTE ACTION EST PRESCRITE 974 DU CODE GENERAL DES IMPOTS; Regional Sickness Insurance Fund v. Deceased Beneficiary's Estate (Prescription Period for Benefit Recovery): The court rejected the appeal, noting that although the deceased passed away in 1962 and the estate declaration exceeded the threshold for triggering recovery procedures, the applicable prescription period for such claims was governed by the 1963 amendment to the tax code, which explicitly substituted the previously applicable twenty-year period with a three-year term, rendering the ten-year period inapplicable in this situation.

Mots-clés

Généré par l'IA
demande de prestation d'assurance succession du de cujus assurance-vieillesse prestation d'assurance sociale caisse d'assurance modification de la demande

Dispositions légales citées

Généré par l'IA
ART. 631 DU CODE DE LA SECURITE SOCIALE
Cited in the context of the legal provision governing the prescription period for the recovery of arrears, which the court implicitly confirmed by rejecting the appeal based on the applicable prescriptive term.
ART. 1971 DU CODE GENERAL DES IMPOTS
Cited as the source of the applicable three-year prescription period, replacing the former text.
ART. 1974 DU CODE GENERAL DES IMPOTS
Cited to confirm that the ten-year prescription period under this article was not applicable because a shorter period (three years) was enacted.
ART. 1CETTE ACTION EST PRESCRITE 974 DU CODE GENERAL DES IMPOTS
This appears to be a transcription error in the source text, likely intending to cite Art. 1974 mentioned later, but it is part of the rule structure described by the appellant and analyzed by the court in relation to Art. 631.
Généré par l'IA
19-14650
Social Security Fund v. Claimant (Prescription Period for Death Benefit)
10-12251
Insurance Fund v. Deceased's Heirs (Prescription Period)
96-15744
Social Security Fund v. Individual: Prescription Period for Recovery of Overpaid Allowance
09-16328
Regional Sickness Insurance Fund v. Heirs (Supplementary Allowance Reimbursement)
98-14073
Heirs' Reimbursement Claim and Prescription Period for Health Expenses

Questions juridiques clés extraites par Legislator

Généré par l'IA
ART. 631 DU CODE DE LA SECURITE SOCIALE

Cited in the context of the legal provision governing the prescription period for the recovery of arrears, which the court implicitly confirmed by rejecting the appeal based on the applicable prescriptive term.

ART. 1971 DU CODE GENERAL DES IMPOTS

Cited as the source of the applicable three-year prescription period, replacing the former text.

ART. 1974 DU CODE GENERAL DES IMPOTS

Cited to confirm that the ten-year prescription period under this article was not applicable because a shorter period (three years) was enacted.

ART. 1CETTE ACTION EST PRESCRITE 974 DU CODE GENERAL DES IMPOTS

This appears to be a transcription error in the source text, likely intending to cite Art. 1974 mentioned later, but it is part of the rule structure described by the appellant and analyzed by the court in relation to Art. 631.

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Texte complet

SUR LE MOYEN UNIQUE : ATTENDU QUE LA CAISSE REGIONALE D'ASSURANCE MALADIE DES TRAVAILLEURS SALARIES DE MIDI-PYRENEES FAIT GRIEF A L'ARRET ATTAQUE D'AVOIR DECIDE QUE L'ACTION EN RECOUVREMENT DES ARRERAGES DE L'ALLOCATION AUX VIEUX TRAVAILLEURS SALARIES EXERCEES SUR LA SUCCESSION DE DAME X..., ALLOCATAIRE DECEDEE, ETAIT SOUMISE A LA PRESCRIPTION DE TROIS ANS, ALORS QU'IL RESULTE DE LA COMBINAISON DES ARTICLES 631 DU CODE DE LA SECURITE SOCIALE, 1971 ET 1CETTE ACTION EST PRESCRITE 974 DU CODE GENERAL DES IMPOTS, QUE SEULEMENT DANS UN DELAI DE DIX ANS, LEQUEL N'ETAIT PAS ECOULE EN L'ESPECE ;

MAIS ATTENDU QUE LES JUGES DU FOND ONT CONSTATE QUE DAME X..., BENEFICIAIRE DE L'ALLOCATION AUX VIEUX TRAVAILLEURS SALARIES ETAIT DECEDEE LE 30 JUIN 1962, QUE LA DECLARATION DE SUCCESSION FAITE LE 20 SEPTEMBRE ETAIT D'UN MONTANT SUPERIEUR A CELUI DE 20000 FRANCS, ALORS PREVU PAR L'ARTICLE 631 DU CODE DE LA SECURITE SOCIALE ;

QUE CE NE FUT QUE LE 6 NOVEMBRE 1967 QUE LA CAISSE REGIONALE D'ASSURANCE MALADIE FIT DEMANDER PAR LE RECEVEUR CENTRAL DES FINANCES A DAME Y..., SON HERITIERE, LE RECOUVREMENT DES ARRERAGES PERCUS PAR LA DE CUJUS : QUE L'ARRET ATTAQUE RELEVE QUE SI L'ANCIEN ARTICLE 1971-3 (A ET B) DU CODE GENERAL DES IMPOTS, AUQUEL RENVOIE L'ARTICLE 631 DU CODE DE LA SECURITE SOCIALE, PREVOYAIT UNE PRESCRIPTION DE VINGT ANS, LE NOUVEAU TEXTE DE L'ARTICLE 1971, TEL QUE RESULTANT DE LA LOI DU 27 DECEMBRE 1963, Y SUBSTITUE UN DELAI DE TROIS ANS, EN VISANT EXPRESSEMENT LES MEMES SITUATIONS, CE QU'A D'AILLEURS CONFIRME LE DECRET DE CODIFICATION DU 3 DECEMBRE 1965 ;

QUE LA COUR D'APPEL ETAIT AINSI FONDEE A DECIDER QUE LE DELAI DE DIX ANS PREVU PAR L'ARTICLE 1974 DU CODE GENERAL DES IMPOTS UNIQUEMENT POUR LE CAS OU IL N'EST PAS EDICTE DE PRESCRIPTION PLUS COURTE N'ETAIT PAS APPLICABLE EN L'ESPECE ;

PAR CES MOTIFS : REJETTE LE POURVOI FORME CONTRE L'ARRET RENDU LE 7 OCTOBRE 1969 PAR LA COUR D'APPEL DE MONTPELLIER ;