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8 records where Laurent Marcangeli is listed as a sponsor, author, or other actor. Search with topics and years
Question· Question écrite12520open
France · National Assembly · 27 January 2026
Mr. Laurent Marcangeli draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the VAT regime applicable to the provision by a company of company vehicles to its employees. In a judgment of January 20, 2021 (case C-288/19, QM c/ Finanzamt Saarbrücken), the CJEU recalled that the provision of a vehicle by the employer to its employee constitutes a service of services for consideration when it gives rise to consideration. In application of this case law, a rescript published in BOFiP on April 30, 2025 (BOI-RES-TVA-000161) specifies that the provision of a vehicle is subject to VAT when consideration is stipulated between the company and the employee. Correlatively, the VAT charged on the acquisition or rental of the vehicle is fully deductible. The aforementioned ruling adds that, in accordance with the principles established by the CJEU, consideration exists in particular (i) in the case of deduction from gross or net salary, (ii) in the case of deduction from salary accompanied by the use of a points credit convertible into additional salary and (iii) in return for a sum allocated by the employer convertible into additional remuneration. For the record, following on from the CJEU QM judgment, which followed a German preliminary question, the German Federal Court of Finance (Bundesfinanzhof, judgment of June 30, 2022, V R 25/21) ruled that the provision of a vehicle to an employee constitutes a service for consideration, since it is analyzed as an exchange: the consideration for this provision may be constituted by the work of the employee, provided that this consideration in kind is contractually provided for, that it is recoverable and that it has a direct link with the benefit granted. In France, companies highly value the provision of a company vehicle to their employees on the basis of a salary amount determined according to the rules applicable to benefits in kind in terms of social security contributions, whether the flat-rate method or the actual method. This amount, reported at the top of the bulletin payroll, constitutes an element of the gross remuneration agreed with the employee, valuing the work carried out in return for the provision of a vehicle. On an economic level, this allocation of part of the gross remuneration, contractually agreed, produces the same effects as a contribution deducted from the employee's net salary at the bottom of the pay slip. In this context, he asks him to please clarify that the provision of a company vehicle to an employee must be considered as made for consideration as long as it gives rise to a valuation on the pay slip giving rise to a deduction from the gross salary or a reduction thereof, this contribution being valued, where applicable, according to the rules applicable to benefits in kind in terms of social security contributions and directly linked to the use of the vehicle. He asks him to please specify that this valuation, agreed between the parties, constitutes the VAT tax base for the operation of making the vehicle available to the employee since this is not, in practice, a symbolic amount. Finally, he asks him to clarify that this situation is distinct from that of a non-employee manager who would have a vehicle without any compensation being stipulated. contractually or identifiable between the manager and the company, a situation in which the benefit in kind is then only evaluated for income tax purposes, without giving rise to an identifiable consideration.
Question· Question écrite2518open
France · National Assembly · 3 December 2024
Mr. Laurent Marcangeli draws the attention of the Minister of Higher Education and Research to the construction of the first complete cycle of medical studies at the University of Corsica. Indeed, the University of Corsica has been offering the first year of the health study cycle since 2004. On November 6, 2024, the tripartite agreement between the university, the State and the Collectivity of Corsica for the period 2023-2027 was signed in the presence of Ms. Sylvie Retailleau. Cette The aim of the convention was in particular to establish the creation of a complete first cycle for the medicine sector, that is to say for the first three years of study. This desire has been reaffirmed on multiple occasions, receiving in particular the support of Ms. Catherine Vautrin, who herself announced the opening at the University of Corsica of the second year of medicine for the start of the 2025 academic year, as part of her previous functions as Minister of Labor, health and solidarity. This opening being conditional on the accreditation by the National Council for Higher Education and Research (CNESER) of the general training diploma in medical sciences (DFGSM), a file was submitted on June 7, 2024 to the competent authorities. However, the university is faced with two problems which, if not resolved, could have negative consequences for the university. of Corsica, its students and its teachers. The first concerns the scheduling of the examination of the file by the CNESER, which was delayed given the national context and in particular the period of government vacancy. This delay becomes critical. The second problem is financial. Thus, the tripartite agreement provides that the State grants the University of Corsica 500,000 euros per year to finance its payroll. However, to date, it has still not received the subsidies planned for the years 2023 and 2024. Given that the validation of the file by the CNESER depends, among other things, on the granting of this salary mass, this delay in the payment of the subsidies due weighs heavily on the project. Also, he questions him on the progress of this file, of paramount importance for Corsica, as the examination of a bill approaches. consensus aimed at the creation of a university hospital center in Corsica.
Question· Question écrite17521open
France · National Assembly · 30 April 2024
Mr. Laurent Marcangeli questions the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for industry and energy, on the project to electrify boats at the quayside of the ports of Ajaccio and Bastia, essential in the context of the decarbonization of the island maritime sector. He considers that the proposal put forward by the company DepHy, whose objective is to reduce emissions polluting ships at dock via the supply of electricity from green hydrogen, represents in this sense a significant step forward for Corsica in its energy transition. However, despite being a winner of ADEME's “Territorial Hydrogen Ecosystems” call for projects, the project is today faced with uncertainties regarding its sustainability, in particular due to the amount of its compensation, considered insufficient. to ensure long-term viability by the Energy Regulatory Commission. It thus appears that the compensation method should take into account all of the real costs associated with the installation of this project. For all of these reasons, he wishes to know the Government's intentions to ensure the realization of a project relating to the electrification of the ports of Ajaccio and Bastia as planned in the multi-annual energy programming (PPE) of Corsica by decree no. 2023-554 of June 30, 2023.
Question· Question écrite10165answered
France · National Assembly · 18 July 2023
Mr. Laurent Marcangeli questions Mr. Keeper of the Seals, Minister of Justice, about the Borgo penitentiary center in Upper Corsica. As rapporteur for the parliamentary commission of inquiry devoted to the fatal attack on Yvan Colonna in detention, the MP recommended carrying out work to secure the penitentiary center by providing it, if necessary, with a central house area. This work would result in allow Corsican detainees to reunite with their families. It is useful to remember that the investigation report was unanimously adopted by the members of the commission. Also, he would like to know if this work remains current.
Question· Question écrite8055open
France · National Assembly · 16 May 2023
Mr. Laurent Marcangeli draws the attention of the Minister of Culture to the aftermath of the so-called “Lava treasure” affair. In 1985, amateur divers discovered by chance on the Lava site, not far from Ajaccio, an ancient treasure dating from the 3rd century AD. This prodigious discovery was therefore the subject of numerous pillaging. Relatively difficult to estimate as the pieces found are rare, the value of the treasure would be counted in tens of millions of euros. Once the case was made public, the looters were arrested and given suspended prison sentences as well as heavy fines. The treasure was then seized and stored in buildings of the Ministry of Culture in Marseille. It has therefore remained hidden from the public for almost forty years. The deputy finds it regrettable that this true jewel for the whole of Corsica was finally removed. Also, he would like to know if a return of the treasure to its place of origin would be possible once the latest disputes have been concluded. Furthermore, the Fesch Museum, Museum of Fine Arts in the city of Ajaccio, seems entirely capable of receiving such pieces within its permanent collection, which already contains exceptional works. Each year spent without having one represents a cultural and economic deficit for the island. He asks him his position on this subject.
Question· Question écrite4861answered
France · National Assembly · 24 January 2023
Mr. Laurent Marcangeli alerts the Minister of National Education and Youth on the distribution of open positions for principal education advisor for the three competitions for the year 2023. Indeed, the official website of the ministry (www.education.gouv.fr) setting for the year 2023 the number of positions offered for the external competition, internal competition and third competition for recruitment of principal education advisors provides the opening of 400 positions for the external competition, compared to only 70 for the internal competition (0% increase since 2017). While the Minister of National Education recommends the possibility for educational assistants to complete a pre-professionalization course which would allow entry into the professions of teaching and education, he wishes to alert the Minister to the impossibility, in fact, of encouraging this course taking into account the positions offered in the competition and asks him his position on the subject.
Question· Question écrite1145answered
France · National Assembly · 13 September 2022
Mr. Laurent Marcangeli draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for small and medium-sized businesses, commerce, crafts and tourism, to the situation encountered by employees of the Chambers of Trades and Crafts (CMA). Indeed, CMA agents have their remuneration set by a national joint commission resulting from the law of 1952 (CPN52), which determines the value of their index point. However, on June 28, 2022, these staff were informed that they will not benefit from its revaluation to the same level as the index point for civil servants: 2.5% for CMA agents, whose value of the index point has been blocked for more than 11 years, compared to 3.5% for that of civil servants, frozen for 5 years. It has therefore been 11 years since the purchasing power of these agents is deteriorating: as of 2020, a study by the Arthur Hunt firm pointed to remuneration 15 to 20% lower than that of the general market. This dynamic is, moreover, accelerating in the current inflationary context. Furthermore, the employing college refuses to automatically apply the individual purchasing power guarantee rate (GIPA), the only mechanism that would make up for the loss of purchasing power. It is as is of a real blockage of social dialogue, from which the agents of this network suffer, even though it constitutes an essential territorial network in the fields of economy, training and employment. Also, he would like to know if the rate of revaluation of the index point of CMA agents will soon be aligned with that of the civil service. In addition, he questions the automation of the GIPA system and, more generally, the conditions of social dialogue within the CMA network. He would therefore like to learn about the measures that the Government intends to put in place to remedy this situation and thus respond to the concerns of employees of this essential network.
Question· Question écrite450answered
France · National Assembly · 2 August 2022
Mr. Laurent Marcangeli draws the attention of the Minister Delegate to the Minister of the Interior and Overseas Territories and the Minister of Ecological Transition and Territorial Cohesion, responsible for local authorities, to the concern of a large number of EPCIs about the transfer of water and sanitation skills planned for January 1, 2026. In fact, many rural municipalities fear significant losses of revenue, the loss by the municipal level of infrastructure as well as the risk of an increase in the price of water and sanitation. Furthermore, groups of rural municipalities believe that it will be difficult for them to meet the expenses generated by this transfer provided for by the NOTRe law. He asks her opinion on this subject.