Engagé en qualité de consultant conseil auprès d’un cabinet d’avocats, un professionnel libéral était affilié aux organismes de protection sociale des non-salariés auprès desquels il s’acquittait de cotisations sociales personnelles. Plus de 5 ans après son engagement, il avait saisi la justice en vue d’obtenir la requalification en contrat de travail du contrat de collaboration qui le liait à la société d’avocats. Une requalification que les juges avaient approuvée.
Ce professionnel avait également réclamé en justice le remboursement, par son employeur, des cotisations sociales personnelles qu’il avait versées au titre de sa protection sociale pour un montant dépassant 100 000 €. Mais cette fois, les juges n’ont pas accédé à sa demande. En effet, pour eux son affiliation au régime des travailleurs indépendants, qu’elle fût fondée ou non, s’opposait à son affiliation rétroactive au régime général de la Sécurité sociale et à la perception des cotisations sociales correspondantes. Il ne pouvait donc pas obtenir le remboursement des cotisations sociales acquittées.
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