Clément Acar
Works

Publications

Thesis, articles and columns classified by nature and by theme, each with the issue addressed and the solution adopted.

Books

2026

Ouvrage

Essai critique sur l'organisation du contentieux de la sécurité sociale

Social security litigation is not a mere variant of civil proceedings: it rests on its own hybrid, written and administrative organisation, which must be rethought to reconcile recovery efficiency with the rights of contributors.

Doctoral thesis, Aix-Marseille University, defended on 23 July 2026 — publication forthcoming.

judicial organisationprocedurecontributorsrecovery

Articles, columns and notes

These articles were published in legal journals distributed by subscription. The links below lead to the publishers' platforms, access to which requires a valid subscription.

2021

Article

L'instruction et la mise en état en contentieux de la sécurité sociale

This study takes stock of the reform of social security litigation procedure and its gradual integration into ordinary civil procedure rules. It analyses the now-dominant role of written submissions, the powers of the case management judge, and the corresponding decline of oral argument and hearings.

JCP S (LexisNexis), 11 mai 2021, n° 19-20, étude 1121.

case managementsocial divisionwritten procedurecase investigation
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First page of "L'instruction et la mise en état en contentieux de la sécurité sociale"

2019

Chronique

Droit de la protection sociale

This collective column comments on the main decisions rendered between June and November 2018 across the various branches of social protection law. It covers, in particular, URSSAF audits, the contribution base, workplace accidents, appeal procedures, pensions and the European posting of workers.

Column coordinated by D. Ronet-Yague and A. Bugada, JCP E (LexisNexis), 21 March 2019, no. 12, 1143, pp. 38-50.

case lawoverview
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First page of "Droit de la protection sociale"

2019

Note

Des précisions sur l'opposabilité des circulaires relatives aux cotisations

Presented as an interview, this article clarifies the consequences of the 2018 reform on the publication and enforceability of circulars relating to social contributions. It examines the required publication conditions, the scope of the various official websites, and the legal value of ministerial circulars or those issued by Acoss.

Feuillet Rapide Social (Lefebvre Dalloz), 2019, n° 6/19, p. 30.

ACOSS circularsenforceabilitycontributions
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First page of "Des précisions sur l'opposabilité des circulaires relatives aux cotisations"

2019

Chronique

La réforme du contentieux judiciaire de la sécurité sociale

This article analyses the new procedure applicable, since 2019, before the social divisions of the judicial courts. It focuses in particular on the growing role of written submissions, the powers of the case management judge, and the handling of procedural incidents and manifestly inadmissible claims.

RJS (Lefebvre Dalloz), mars 2019, n° 3/19, p. 167.

2019 reformregional court/social divisioncase management
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First page of "La réforme du contentieux judiciaire de la sécurité sociale"

2018

Chronique

Droit de la protection sociale

This collective column presents the main rulings handed down in social protection law between December 2017 and May 2018. It covers, in particular, the audit and recovery of contributions, social benefits, workplace accidents, supplementary social protection, and the European coordination of schemes.

Column coordinated by D. Ronet-Yague and A. Bugada, JCP E (LexisNexis), 8 November 2018, no. 45, 1571, pp. 38-52.

case lawoverview
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First page of "Droit de la protection sociale"

2018

Chronique

Procédure de recouvrement des créances de travail dissimulé

This article examines the procedure allowing recovery bodies to take protective measures in cases of undeclared work without prior judicial authorisation. It presents the various stages — notifying the contributor, negotiation, constitution of guarantees and judicial review — while highlighting the uncertainties left by the legislation.

RJS (Lefebvre Dalloz), janvier 2018, n° 2/18.

undeclared workrecoveryfinancial solidarity
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First page of "Procédure de recouvrement des créances de travail dissimulé"

2017

Note

La réforme du rescrit social : vers une protection accrue des cotisants

This study presents the reform of the social security advance ruling procedure (rescrit social), whose scope was extended to the whole of the legislation on social contributions. It shows how this procedure strengthens legal certainty for contributors while increasing the recovery bodies' obligations of analysis, disclosure and liability.

Feuillet Rapide Social (Lefebvre Dalloz), 2017, n° 9/17, p. 15.

social security advance rulinglegal certainty
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First page of "La réforme du rescrit social : vers une protection accrue des cotisants"

2016

Note

Contrôle URSSAF : vers un nouveau régime probatoire de l'accord tacite

This article analyses the consequences of the decree of 8 July 2016 on the evidence of a tacit agreement that may result from a prior URSSAF audit. It examines, in particular, the new importance given to the list of documents reviewed by the inspector, as well as the disputes that this development could give rise to.

Feuillet Rapide Social (Lefebvre Dalloz), 2016, n° 22/16, p. 14.

tacit agreementevidenceprior audit
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First page of "Contrôle URSSAF : vers un nouveau régime probatoire de l'accord tacite"

2016

Note

Contrainte URSSAF : vers une clarification du régime de la prescription

This article discusses a ruling of the Court of Cassation of 17 March 2016 subjecting the enforcement of an URSSAF payment order to the three-year limitation period applicable to social contributions. It examines how this solution relates to the time limit for recovery actions and, more broadly, the consequences of the 2008 reform of civil limitation periods.

Feuillet Rapide Social (Lefebvre Dalloz), 2016, n° 12/16, p. 10.

payment orderlimitation periodobjection
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First page of "Contrainte URSSAF : vers une clarification du régime de la prescription"