Records
25 records where Mohamed Laqhila is listed as a sponsor, author, or other actor. Search with topics and years
Question· Question écrite6537open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of National Education to the need to promote scientific and technical careers by offering the engineering science specialty in all general high schools, and not to a limited number of high schools, so that, as is currently the case, only 12% of science high school students follow this course. More than 95% of scientific students having followed the discipline engineering sciences in general high schools pursue engineering studies compared to less than 40% for scientists who have not followed this specialty. The generalization of engineering sciences in all general high schools would thus allow all young people in the general high school, without geographical discrimination, to be able to benefit from this education. In addition, the general route has 56% of young girls (including 47% in series scientific), this generalization would be an important lever for the feminization of scientific and technical careers and would help to make gender equality effective. Finally, being the discipline of scientific application which provides objects of thought necessary for technological innovation and the creation of new products and services, and in order to support the growth of French industry, in France as well as abroad. abroad, it is essential to promote scientific and technical careers in general and to allow access to the engineering science specialty in all general high schools. He asks him what the Government's position is on this issue.
Question· Question écrite4269open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of Solidarity and Health to a written question published in the official journal on December 25, 2007 by the deputy Mr. Richard Mallié and which concerned an orphan disease, cystinuria-lysinuria. Ten years later and despite the response provided by the minister at the time, the situation seems to have stagnated or even deteriorated: the dosage of cystine in 24-hour urine is still outside the nomenclature and always remains the full responsibility of the patient (around 70 euros per analysis); patients are still refused recognition of their pathology as a long-term condition depending on their department of residence; potassium citrate, for the alkalinization of urinary pH, which until now was 100% covered in the context of a compounded preparation (in the absence of an equivalent therapeutic specialty) is now defunded, leaving patients to pay alone around 70 euros per month, due to the possibility of proceeding with a temporary authorization for use of potassium citrate in a different galenic formulation from the United States (Urocit-K), only accessible in hospital pharmacies delivering the treatment month by month, leading to poor patient compliance in the face of the complexity of access treatment (600 euros per month reimbursed in full); the PH paper is still not reimbursed by health insurance and is not available in pharmacies (apart from a model with a scale which is not adapted to the pathology). It costs around forty euros to obtain a 7 meter roll from a laboratory equipment supplier or go through a German pharmacy on the internet to obtain notebooks 100 tests for less than ten euros; travel to consult a specialist on this rare pathology is not covered by health insurance, as is access to information days which are filmed in order to allow online access which does not have the same impact at the educational level; acadione, marketed by the Sanofi laboratory, is regularly out of stock and currently unavailable. This treatment is used only for certain patients for whom an import authorization with the ANSM has been implemented, not without difficulty. He therefore asks her what measures she intends to take to meet patients' expectations and to better manage cystinuria.
Question· Question écrite35267open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of the Economy, Finance and Recovery to the bill ratifying Ordinance No. 2019-1169 of November 13, 2019 relating to product or service marks and Ordinance No. 2020-116 of February 12, 2020 creating a right of opposition to invention patents. If the Government's intention appears quite clear on the fact that it does not intend to confer the authority of force of res judicata to the decision of the National Institute of Intellectual Property in the matter of opposition, the question seems to arise in the context of an appeal against opposition to a patent. Indeed, in the context of litigation, the appeal would take place before the Paris Court of Appeal and would follow the rules of civil law, carrying the authority of res judicata. Such a consequence could harm a future nullity action and would thus encourage opponents to oppose with a nominee. This is obviously not at all the objective pursued since the idea is that the opponents come forward in their own name and that the reform of the opposition is a success. Even if possible future case law could clarify this aspect of law, he questions the advisability, in the spirit of clarity of the law, of modifying the initial text even though the bill is not yet on the parliamentary agenda.
Question· Question écrite31422open
France · National Assembly
Mr. Mohamed Laqhila questions the Minister of the Economy, Finance and Recovery on the tax differential applicable to biofuel produced from flotation fats compared to other biofuels. Some players in the agricultural world have developed, thanks to significant investments in research and development, a so-called advanced biofuel, produced from flotation fats. Because of their material First, advanced biofuels have a limit filterability temperature (TLF) of +10°C and freeze below this temperature. In fact, with the average French climate, these advanced biofuels can be used during the summer period in 100% incorporation (we then speak of B100). The rest of the year, a formula incorporating 30% advanced biofuel (B30, already defined by the customs code) would contribute to a reduction considerable GHG emissions from captive fleets all year round. However, unlike the B100 which benefits from a reduced TICPE, the B30 is not fiscally supported. However, everything converges to prove that advanced biofuels based on flotation fats constitute real ecological alternatives to fossil fuels. Other tax-exempt fuels in proportion to the quantity of advanced biofuel incorporated could be defined, such as for example B50, made up of 50% advanced biofuel. This fuel represents the optimal compromise between the technical constraints of incorporating advanced biofuel and reducing the carbon impact of the transport sector. Without these adaptations, France will not be able to meet the European objectives requiring 3.5% incorporation of advanced biofuel in transport in 2030. Also, keen to adapt the French tax framework with the essential challenges of the ecological and energy transition, he questions it on the measures envisaged to reform the TICPE in order to make the use of these advanced biofuels in captive fleets more competitive in all circumstances.
Question· Question écrite30612open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of the Economy and Finance to the inclusion in the amount of the sale price of a property, the transaction of which was carried out by an agency, of the amount of the commission with the clarification “agency fees included” (FAI). This factor has the consequence of increasing the transfer rights for consideration (DMTO) but also the fees due to the notary, which will economically burden negatively impact the budget of a first-time buyer at the risk of making them step back in their investment project, thus putting a part of the economy in decline. In addition, the problem also appears in inheritance matters since, when the resulting property is valued by a real estate agency, it also includes the fees due to it, de facto increasing its value, which in no way corresponds to the market value as specified. Francis Lefebvre in his practical memento. In this case, the Hoguet law n° 70-9 of January 2, 1970 as well as its implementing decree of July 20, 1970 specify in substance that agency fees are free with the sole obligation that they be brought to the attention of the client, and that they can be charged either to the buyer or to the seller. For the latter case no details are provided. From what is specified above, The MP questions the Minister on the question of why include the amount of the agency commission in the amount of the sale price, thus harming buyers and also distorting the market value of the property. This practice, which has the effect of distorting the market price of real estate, derogates from the main principle of French taxation according to which: "there is no tax on a tax already levied", which results in a double or even triple taxation of the same amount. Thus, for the sake of greater tax transparency, it would be important to require this business that their remuneration be excluded from the amount of the sale price and be paid independently of the latter.
Question· Question écrite24723answered
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of the Economy and Finance to the regulations relating to electronic invoicing, and to a possible tax security risk for businesses, due to a discrepancy between the current regulations and old texts which have not been modified to date. Indeed, while France has embarked on a process of generalization of electronic invoicing. The first step will be reached in January 2020 for all companies with the implementation of the order of June 26, 2014 which imposes an electronic invoicing obligation for issuers of invoices intended for the State or any public establishment. Article 56 of the PLF for 2020 provides for an obligation also for the private sector on dates planned between January 2023 and January 2025. These stages are carried out in parallel with other countries of the European Union, a number of countries of which have already implemented these obligations for the private sector. However, French legislation is currently out of step and this creates doubt and tax risk for companies following the adoption of several old texts which have not been modified to date. Regulations relating to electronic invoicing, particularly for the part governing invoices transmitted electronically and secured by means of an electronic signature codified in VII of article 289-2 of the CGI was adopted according to article 62 of the amending finance law for 2012 of December 29, 2012. The various clarifications were provided by BOI-BIC-DECLA-30-10-20-30 of October 18, 2013. This BOI refers to the need to seal the invoice with a certificate of signature or qualified stamp Reference General Security (RGS) at level **, with the objective of “guaranteeing the authenticity of the origin and the integrity of the content of the electronic invoice” (paragraph 220). It is also indicated in paragraph 230 that: "To be exempt from an audit trail, the signature creation device or the server stamp creation device must also be qualified within the meaning of Chapter III of Decree No. 2010-12 of February 2, 2010 in order to attest to its compliance with a level of the RGS”. The European eIDAS regulation (Regulation (EU) No. 910/2014) has been directly applicable in Europe since July 1, 2016. This evokes the principle of electronic sealing according to an advanced signature carried out by means of a qualified certificate. This definition is also the same as that of the European directive on electronic invoices (directive no. 2010/45/EU of July 13, 2010) which made the subject of its transposition into French law by article 62 of the amending finance law for 2012 of December 29, 2012 (cited above). The eIDAS regulation is therefore implemented by many French companies and their advisors, in particular accountants. It now allows them to move towards document authentication, signing or sealing processes that are simpler to implement. Regarding French texts on electronic invoices, VII of article 289-2 of the CGI today poses a difficulty because it refers to the RGS regulations which had to be adapted before the end of June 2017 (12 months of adaptation provided for by the eIDAS regulation). Thus the RGS does not define equivalence with the eIDAS regulation currently in force. The DGFiP indicated that it should modify the terms of BOI-BIC-DECLA-30-10-20-30. But, at the time of generalize electronic invoicing for the public sector, this is still not the case, which puts French companies in a situation of tax insecurity. The purpose of this question is therefore to question it so that the tax administration positions itself on an equivalence between the “RGS” practices imposed by the CGI and the advanced signature level on the basis of a qualified stamp of the eIDAS regulation. This would allow to adapt the signing processes for “invoices transmitted electronically and secured by means of an electronic signature” codified in VII of article 289-2 of the CGI and thus to further secure the practice of signing electronic invoices. This would also bring the CGI into harmony with the civil code which was adapted by the order of February 10, 2016 which notably redefines the probative force of the written document. digital (article 1366: “Electronic writing has the same probative force as writing on paper, provided that the person from whom it emanates can be duly identified and that it is established and stored in conditions likely to guarantee its integrity”).
Question· Question écrite23051answered
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of Action and Public Accounts to a problematic situation regarding household waste collection tax. When a community decides in favor of stopping the professional waste collection service, more particularly in business zones, commercial zones and shopping centers, professionals are obliged to use service providers private for the collection and sorting of their waste. However, the household waste removal tax (TEOM) remains effective and weighs on professionals, even though the latter no longer benefit from the services in return. Article 1521 of the general tax code provides that "premises located in the part of the municipality where the garbage removal service does not operate are exempt from the tax", and the judgment of the Council of State of February 2008 states that the household waste removal tax must be calculated in a proportionate manner in relation to the cost of the service provided (in this case the service is not provided and does not generate any cost to the community, the tax must therefore be zero). Consequently, he questions him on the application of the aforementioned article and the advisability of a systematic exemption from the TEOM, without the need for a specific request, all the times when the service is not provided by the community.
Question· Question écrite17435answered
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister to the Minister of Territorial Cohesion and Relations with Local Authorities, responsible for the city and housing, to the fact that the local urban plan (PLU) of the city of Aix-en-Provence (approved on July 25, 2015 followed by various modifications but not yet submitted to the deliberations of the council of the metropolis of Aix-Marseille) has imposed on the areas N an extension reduced to 40 m², regardless of the year of construction of the building for which the expansion is requested, it being for exclusive residential use. However, for buildings built and having a legal existence before the law of June 15, 1943 (confirmed by the implementing decree of August 10, 1946 concerning the ordinance of October 27, 1945), an increase in surface area of up to 250 m² is permitted. Furthermore, said PLU in no way provides the possible obsolescence of the case law or the ministerial response prior to its promulgation. If, unlike "common law" countries, the taking into account of case law is not spontaneous, it remains in French law a main source of administrative law, a law on which town planning essentially depends. At present, the latter has not taken into account the following decisions with regard to architectures whose purpose is cited above having a legal existence before the aforementioned dates, in this sense the judgment of the Administrative Court of Appeal of Marseille of July 9, 2007, SCI Les Pouillettes req. 04MA01976; as well as the ministerial response of Mr. Jean-Louis MASSON No. 01976 published in the Official Senate Journal of November 15, 2012 page 2607 and finally the decision of the Council of State of February 19, 1988, 69852, which set jurisprudence in the present case and remain applicable to zones N. He therefore questions the means of implementation and pure and simple application of the case law and decisions referred to above.
Question· Question écrite17322open
France · National Assembly
Mr. Mohamed Laqhila questions the Minister of the Economy and Finance on the eligibility of the construction-sale of buildings (real estate development) activity for the Dutreil transmission regime referred to in article 787 B of the CGI. The Dutreil transmission regime, which entitles you to a 75% exemption from transfer taxes free of charge under certain conditions, is reserved for shares or shares in companies carrying out an industrial activity, commercial, artisanal, agricultural or liberal. The real estate development activity is a civil activity whose profits are taxable, by determination of the law, in the category of industrial and commercial profits in accordance with 1° bis of I of article 35 of the CGI. This activity is therefore treated as a commercial activity for tax purposes. For the assessment of the nature of the activities eligible for the Dutreil transmission regime, the doctrine of the tax administration (BOI-ENR-DMTG-10-20-40-10 n° 10) refers to the indications given in the documentation relating to the regime of exemption of professional property from the ISF (BOI-PAT-ISF-30-30-10-10). This ISF doctrine, in force until October 11, 2018, indicated that “it is also necessary to take into consideration activities which are considered (commercial) within the meaning of tax law. [...] present of a commercial nature activities whose results are classified in the category of industrial and commercial profits pursuant to article 34 of the CGI and article 35 of the CGI, including in particular [...] the activities of dealers in goods and construction of buildings with a view to sale. The eligibility of the real estate development activity for the Dutreil transmission regime was therefore expressly confirmed by the administration. tax. The repeal of the ISF has nevertheless created uncertainty on this subject. Following the abolition of the ISF, the tax administration deleted from its BOFIP database the comments it had made on this tax, to which the administrative doctrine relating to the Dutreil transmission regime refers, which remains. In this context, he asks him to kindly confirm that, for the application of the Dutreil transmission regime, there is indeed instead of taking into consideration activities which are considered commercial within the meaning of tax law and that, in doing so, the real estate development activity remains eligible for this partial exemption regime.
Question· Question écrite15865open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of National Education and Youth to the new economic and social sciences (SES) programs. As evidenced by the vote for opinion of the Superior Council of Education delivered on December 18, 2018, these new programs are strongly contested by the educational community. APSES, the association of SES teachers, which brings together half of the teachers in the subject, fears that these programs call into question the identity of a discipline that is nevertheless very popular with high school students. Indeed, if the objective of the SES is to enable young people to better understand the major contemporary issues thanks to the concepts, theories and methods of economics and social sciences, it appears that the programs developed by the Higher Program Council deviate from this. Essentially, they list themes, most often presented solely from the angle of theory - an approach too dry for high school students - and associated with a single field of knowledge, minimizing the necessary crossing of disciplines. Major subjects which lend themselves well to cross-study such as consumption, inequalities and unemployment do not appear in these new programs. In addition, they give very significant weight to the micro-economy to the detriment of macroeconomics. If the market is treated secondly and firstly in depth, the role of the State is only addressed very marginally. Problematization, multidisciplinarity and pluralism therefore seem insufficient in these program projects. Also, he questions him about the opportunity for a new consultation with teachers - field experts -, with a view to developing new SES programs.
Question· Question écrite13569open
France · National Assembly
Mr. Mohamed Laqhila draws the attention of the Minister of the Interior to a situation of inequality and injustice towards certain judicial police officials in France in general and in Bouches-du-Rhône in particular. Created by the law of July 21, 1991 and implemented by Decree No. 95-313 of March 21, 2015, the specific seniority advantage (ASA) is a seniority bonus from which all civil servants can benefit. police (all bodies combined with the exception of security deputies) assigned to police districts or to subdivisions of these districts designated by order. On December 16, 2015, the ministerial decree establishing the 161 constituencies eligible for the ASA was published in the Official Journal. The method chosen to define public security districts, particularly difficult for the national police whose agents will be eligible, is based on data statistics including four indicators of urban violence. However, no enforcement measure of the ASA has taken into account the particular cases of police services whose jurisdiction extends beyond a district. This is the case of agents of the Marseille judicial police service who, for the sole reason that the assigned services do not correspond to a security district public as defined by decree 95-313 of March 21, 2015, cannot claim ASA. And this even though they intervene regularly and extensively in 23 police districts which are themselves eligible for the ASA (in this case in departments 04, 06, 13, 26, 30, 31, 34, 66, 83 and 84). Faced with this unfair situation, he questions him about the measures planned to remedy these situations of inequality.
Question· Question écrite13459open
France · National Assembly
Mr. Mohamed Laqhila alerts the Minister of the Economy and Finance to the nature of the Fourgous amendment adopted in law no. 2005-842 of July 26, 2005 (known as the Breton law), which essentially allows the transformation of a life insurance contract, taken out in the form of a single support invested in euro funds, into a multi-support contract. By joining this action, the saver and no longer the subscriber, undertakes to invest at least 20% of his funds in units of account on said contract. However, the fact of opting for this specific case, and as argued in 1994 by Professor Grimaldi for whom this capitalization contract is not a life insurance contract, due to lack of contingency within the meaning of articles 1104 and 1964 of the civil code, on the one hand deprives the quintessence of the latter and on the other hand removes the uncertain realization attached to it. Finally, this amendment most often concerns contracts subject to article 990 I of the general tax code, it asks to what extent the contracts concerned by this amendment can be subject to article 757 B of the general tax code and the solutions it envisages to remedy this unfair situation.
Question· Question écrite14356open
France · National Assembly · 16 January 2024
Mr. Mohamed Laqhila questions the Minister of Health and Prevention about the limitation on the exercise of health professionals induced by the decree of August 13, 2014 relating to the taking of samples for biological analysis. Article L. 6211-13 of the Public Health Code determines the taking of biological samples for the purposes of a medical biology examination, including the categories of health professionals authorized to carry out the sample as well as the places and conditions allowing it to be carried out are set by order of August 13, 2014. This order sets the places for carrying out the examinations, outside a medical biology laboratory, as well as the places for taking biological samples for examination purposes; but it also specifies that the collection of a biological sample cannot be carried out in a practitioner's office authorized only in the case where it cannot be carried out either on the site of a medical biology laboratory, nor in a health establishment, nor at the patient's home. On the other hand, Order No. 10-49 of January 13, 2010 does not formally prohibit IDEs from carrying out samples, but limits their intervention by making them subject to the agreement of the medical analysis laboratories responsible for the entire process of processing the biological samples and article R. 4311-7-35 of the public health code which specifies that in application of a written, qualitative and quantitative medical prescription, dated and signed, or in application of a written, qualitative and quantitative protocol, dated and signed, the nurse can take blood samples by venous or capillary puncture or by venous catheter. Therefore, the decree of August 13, 2014 which was to define the categories of authorized health professionals, is antagonistic in its second part to Ordinance No. 10-49 and to the NGPA and introduces a subordination which could result in the prohibition of liberal activity in its entirety. Therefore, he questions him about the decree of August 13, 2014, fixing the places for carrying out examinations outside of a medical biology laboratory, which risks amputating authorized professionals of part of their competence, including the act of sampling which is included in the general nomenclature of professional acts, for the benefit of medical analysis laboratories even though they sign an agreement with them governing their practices and therefore authorizing them to carry out the samples.
Question· Question écrite14340answered
France · National Assembly · 16 January 2024
Mr. Mohamed Laqhila draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the inspections carried out by the tax administration concerning companies benefiting from the research tax credit (CIR). As the first tax expenditure, with an annual amount of 7 billion euros paid to nearly 27,000 companies, the CIR constitutes a central pillar of innovation policies in France and represents an essential mechanism for supporting the country's economic competitiveness and business innovation in various regions. However, the implementation of the tax credit faces several major challenges for beneficiary companies. Processing times for CIR files sometimes prove to be excessively long, reaching in some cases up to 10 months, or even more, between the declaration and the actual payment of the tax credit to the companies concerned. In addition, a problem linked to tax controls relating to the CIR has emerged. Over the years, these controls carry increasing risks of rejections or adjustments for the companies concerned. In fact, the competent controllers of the tax administration call less and less on experts from the ministry responsible for research for the CIR, preferring to use general controllers or, in the IT field, a unit specializing in IT. The latter do not have the same level of technical expertise in terms of financing innovation linked to the CIR, thus adopting a different approach which can be more restrictive, or even penalizing for the beneficiaries of the CIR. In order to protect innovative companies, Mr. Deputy would like to know if the Government plans to take corrective measures to secure the companies benefiting from the CIR and reassure those involved in innovation. In particular, he asks whether the Government intends to mobilize more CIR experts during tax audits, in accordance with previous practices of the tax administration.
Question· Question écrite13820answered
France · National Assembly · 19 December 2023
Mr. Mohamed Laqhila questions the Minister of the Armed Forces on the decree of December 14, 2007 relating to the wearing of military uniform by reservists of the military reserve, former reservists admitted to the honorary status of their rank and former military personnel not belonging to either of these two categories, which almost completely prohibits the wearing of military uniform by military reservists. Therefore, in order to take into account the concerns linked to the visibility of the military in civil society, the associations of reserve officers and reservists, who contribute significantly to supervision and training, thus playing a crucial role in the resilience of the Nation and the teaching of the notion of operational defense of the territory, would like to obtain the right to wear the uniform, symbol of their belonging to the defense corps of the Nation. They request the possibility of wearing the French military outfit known as “F2 camouflage center Europe CCE”, outfit which is no longer in use within the active armies or the operational reserve. It is also important to note that the aforementioned decree is already almost twenty years old and was drawn up in a very different geopolitical context, where the West thought it would be able to benefit from the "peace dividends" after the end of the "peace dividend". Cold War” and where plans were being made to end conscription. He thus draws attention to the importance of recognizing their legitimacy and their authority, by taking this request into consideration and granting them the right to wear their uniform.
Question· Question écrite6712answered
France · National Assembly · 28 March 2023
Mr. Mohamed Laqhila questions the Minister Delegate to the Minister for Ecological Transition and Territorial Cohesion, responsible for cities and housing, on the trajectory towards the end of fossil fuels in individual and collective housing. The France Nation Verte Government website, “Better housing” section, suggests that the Government intends to ban the installation of gas boilers in housing while Parliament has just voted on measures favorable to the greening of gas in housing. He fully shares the Government's desire to decarbonize housing, if this decarbonization does not lead to power cuts and the development of fuel poverty. Recent parliamentary debates have highlighted the importance of the complementarity of energies and the diversification of the energy mix. Provisions acceleration of green gas production have also been adopted, with the creation of a legal framework for direct purchase contracts for biomethane or the extended collective self-consumption system. Currently, one in three homes is heated with gas. Before achieving global decarbonization based solely on electricity, the energy mix seems essential. Banning gas boilers in this way seems unrealistic nor even desirable for the consumer. The MP questions the Minister for details on the place given by the Government to the green gas sector in measures to decarbonize housing with this hypothetical measure of banning gas boilers. In the event of a ban, he asks what about the methanization sectors.
Question· Question écrite5471answered
France · National Assembly · 14 February 2023
Mr. Mohamed Laqhila questions the Minister of Energy Transition on the development of the energy sector and more specifically biofuels. These could postpone the abandonment of the diesel engine, banned in France in certain ZFEs (low emission zones) from 2024 and for new sales, from 2035. The decree of April 11, 2022 amending the decree of June 21, 2016 establishing the nomenclature of vehicles classified according to their level of atmospheric pollutant emissions allows heavy goods vehicles and coaches operating exclusively and irreversibly on B100 fuel to have the Crit'Air 1 sticker, if they also meet the Euro VI standard. Thus, only heavy goods vehicles and coaches operating exclusively on B100 will be able to travel in low-emission mobility zones (ZFE-m). However, it appears problematic that vehicles running on XTL-HVO 100 fuels cannot also benefit from the same treatment as those using B100, even though they offer performance in terms of CO2 and particle emissions that is generally similar or even better than B100. Even though the XTL-HVO 100 has been approved in many European countries for several years, sub-directorate 5 (SD5) “energy efficiency and air quality” of the management General Directorate of Energy and Climate (DGEC) refuses in its current state that the Crit'Air 1 sticker be granted to vehicles using XTL-HVO 100 and proposes a new study spread over an additional eighteen months. Sub-directorate 6 (SD6) “vehicle safety and emissions” has validated the conformity of vehicles using XTL-HVO 100. This is why it draws its attention to the slowness of the instruction with studies complementary measures which appear useless or at the very least incomprehensible since they are contradictory, further slowing down major investments in this sector and asks it to arbitrate the reluctance of the administration by lasting and unambiguous provisions on biofuels.
Question· Question écrite34707open
France · National Assembly · 11 August 2020
Mr. Mohamed Laqhila draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the system for imputation of long-term capital losses for companies subject to income tax. When the compensation between long-term capital gains and capital losses reveals a net long-term capital loss, this is attributable only to the long-term capital gains term carried out during the following ten financial years, never on ordinary profit or overall income. The second paragraph of 2 of I of article 39 quindecies of the CGI provides that, in the event of liquidation of a company, the excess of long-term capital losses over long-term capital gains may be deducted from the profit of the liquidation exercise within the limit of the existing relationship between the tax rate of long-term capital gains applicable to the capital loss realization exercise and the normal rate provided for in the second paragraph of I of Article 219 applicable to the liquidation exercise. These calculation methods are particularly unfavorable for companies whose business is valued as assets and which cannot find a buyer. Indeed, in this hypothesis, the disappearance of the tangible and intangible elements of the fund generates, most of the time, long-term capital losses that the business manager can only partially offset, by applying these provisions of the general tax code. If we take the example of a company subject to income tax which ceases its activity and achieves an operating profit of 18,000 euros before taking into account an exceptional charge on capital transaction of 19,000 euros which corresponds to the disappearance of the capital fund. trade and generates a long-term capital loss of equal amount, i.e. an accounting deficit of 1,000 euros: when determining the tax result, this capital loss will only be effectively deductible up to 19,000 euros x 45.71% (12.80 / 28%) = 8,685 euros. The balance of this capital loss will be subject to a net reintegration of 10,315 euros (19,000 euros - 8,685 euros), i.e. a taxable result of 1,000 euros - 10,315 euros = 9 315 euros. In addition, this tax result supports social contributions even though it corresponds to the restatement of an accounting loss for the company. Paradoxically, if the company is sold and this sale allows the realization of a capital gain, it can benefit from the provisions of articles 151 septies of the CGI which allow it to see its long-term and short-term capital gains fully exempt from tax and charges. social. Due to the current health crisis, which is coupled with an economic and social crisis, many companies are likely to cease their activity without a buyer. The loss of their assets will then only be partially taken into account when calculating the business manager's taxable income. Faced with these situations, he questions him about the measures he intends to take to avoid this “penalization” which will result from conditions economic losses suffered.
Question· Question écrite32849open
France · National Assembly · 9 June 2020
Mr. Mohamed Laqhila alerts the Minister of Ecological Transition to the A8 west-A51 north motorway junction project planned in Aix-en-Provence in her constituency. This connecting ramp project is part of the motorway investment plan of January 26, 2017 between Vinci Autoroutes and the State which provides for the completion of 25 operations on the ASF, Cofiroute and Escota networks, notably improving urban and peri-urban thanks to the development of 19 interchanges. The estimated cost of the interchange planned for Aix en Provence (50 million euros excluding taxes, 2016 value) is shared between Vinci Autoroutes (38 million euros), the city of Aix-en-Provence (1.2 million euros), the Departmental Council (6 million euros) and the Aix-Marseille-Provence Métropole (4.8 million euros). The citizen consultations carried out by the MP on the territory, bring out a unanimous criticism of the public consultation in its design established by Vinci Autoroutes alone and its conclusions validated by an order from the prefect of Bouches-du-Rhône of May 25, 2020. The small and non-representative panel of contributions, the failure to take into account environmental issues (nuisance and pollution) in the assessment criteria bias the conclusions to arrive at 68% of favorable opinions which serve security for a totally disproportionate road infrastructure in this sensitive area of Aix-en-Provence. Traffic flows which remain marginal (less than 4,000 vehicles per day) will simply be diverted from one urban district to another urban district. It will increase thrombosis and therefore pollution at the intersection of the A8 and A51 motorways, an area which already experiences rates beyond the limits authorized by current standards, in fact noted by Atmosud. The recent judgment of the Council of State (No. 428409 of July 3, 2020) which orders the Government to implement plans relating to air quality in 13 territorial zones including Aix-Marseille to reduce pollution levels below the limit values set by the European directive of May 21, 2008 is an essential new element to take into account in the examination of this project, which has obviously not been the case until now given the age of the first studies. The increasing daily circulatory thrombosis observed at the crossroads of both two major international transit motorways and all the connecting roads between the major territorial and regional activity areas which intersect in the heart of the dense urban fabric of Aix-en-Provence cannot be resolved by an increase in the number of these routes in situ. He draws his attention to the relevance of this project and its necessary re-examination in the light of current environmental concerns by reviewing the provisions provided for in the 2017 motorway investment plan for the A8 west-A51 north ramp and asks for his opinion on this subject.
Question· Question écrite29978answered
France · National Assembly · 5 February 2020
Mr. Mohamed Laqhila draws the attention of the Minister of Agriculture and Food regarding the consideration of the well-being of farmed animals in the national and European recovery plan mentioned by the President of the Republic during his speech on March 12, 2020. According to a European Commission Eurobarometer survey (2016), 98% of French people consider it important to protect farmed animals and 88% believe that this protection should be strengthened. Faced with this increasingly preponderant societal demand and the pressing need to develop a sustainable food production model, it now appears essential that the Government integrates increased requirements in terms of animal welfare within the framework of its policies and public support for agriculture. In fact, nearly 80% of animals are raised each year in France according to intensive production methods. These practices are the cause of much animal suffering, whether due to breeding conditions (density, permanent confinement or even mutilating practices) or transport and slaughter (long transports, inappropriate handling in slaughterhouses due to very high production rates). The “farm to fork” strategy published in May 2020 by the Commission European Union warns of the urgency of improving animal welfare and reducing the use of antibiotics in livestock farming, in order to guarantee the sustainability of food systems, recalling on this occasion that better consideration of animal welfare improves in particular their health and the quality of food. The Common Agricultural Policy appears today to be one of the tools particularly suited to initiating a transition breeding methods towards better respect for animal welfare and to support virtuous practices, such as for example open-air breeding systems, with access to pasture and without mutilation. The current crisis having highlighted the limits of the intensive production model, he would like to know what measures the Government intends to take as part of its recovery plan and its national strategic plan for next CAP, in order to support a breeding model more respectful of animal welfare and thus respond to the concerns recently made real priorities by the European Commission.
Question· Question écrite18739open
France · National Assembly · 3 September 2019
Mr. Mohamed Laqhila questions the Minister, alongside the Minister of State, Minister of Ecological and Inclusive Transition, responsible for transport, on the future of the high-speed line between Annecy and Marseille, the removal of which was announced on November 4, 2018 by the SCNF. Users of this line were surprised by this unilateral decision even though this route has benefited, since 2014, from the electrification of the section of the “Alpine furrow” between Montmélian, Grenoble and Valence. This railway line made it possible to connect centers of national importance such as the cities of Marseille, Aix-en-Provence, Avignon, Valence, and also Grenoble, Chambéry and Annecy in just 3 hours 35 minutes. This decision appears all the more surprising as the SNCF has given up using the single-track connection which had been specially built for this purpose at the Valence TGV station. We can only deplore the endemic Malthusianism shown by the historic operator with regard to non-radial relations, even though the disruptions induced by this type of decision only push the French further and further away from the train every day, a mode of transport that is nevertheless fundamental for France to keep its commitments made when signing the Paris agreement. The MP would like to know what are the reasons and arguments put forward by the SNCF to the Government to explain this deletion. He also regrets that this decision was not the subject of any consultation or even prior information to users, and he finally wishes to know if it is possible that this structuring link for the south-eastern quarter of the country could one day be reactivated.
Question· Question écrite10091open
France · National Assembly · 6 March 2018
Mr. Mohamed Laqhila questions the Minister of State, Minister of the Interior, about the regulations in force concerning the representation of MPs during official visits by ministers. The agenda of parliamentarians is generally very full, and it is completely normal for an MP to be able to be represented here or there when he, or his deputy, is not able to be present at the event, and even more so when it involves official invitations from the prefecture for example. Article 1 of Decree 89-855 of September 13, 1989 states: “it is up to each body to determine the composition of its delegation”. Notwithstanding article 13 of the same decree, according to which: "ranks and precedence are not delegated", he would like to know if he can nevertheless mandate a parliamentary collaborator to represent him during an official visit, or well if this authorization is a discretionary decision of the inviting authority.
Question· Question écrite3501open
France · National Assembly · 11 May 2017
Mr. Mohamed Laqhila draws the attention of the Minister of the Economy and Finance to the methods for determining the added value of the transfer of social rights. Pursuant to article 150-0 A of the general tax code, the capital gain realized by individuals upon the transfer of social rights constitutes one of the categories of income liable to income tax. Once determined, the added value is totalized with the other income of the taxpayer to form the overall income which will be subject to the progressive scale of income tax. Article 150-O-D 1 of the general tax code specifies that the capital gain taxable for income tax may be reduced by a general reduction for holding period of up to 65% of the amount of the capital gain when the securities transferred have been held by the transferor for more than 8 years. For its part, 1 quater of article 150-O-D of the general tax code has established a reduction for enhanced holding period, which can reach 85% of the amount of the gross capital gain, when the securities transferred have been held for more than 8 years by the transferor. This reinforced reduction concerns capital gains from the sale of securities of a small or medium-sized enterprise, within the meaning of Community law, less than ten years old on the date of subscription or acquisition of the securities. securities by the transferor and which must not result from a resumption of a pre-existing activity. In this context, a business appearing on the assets side of the balance sheet (by purchase or contribution) of the company whose securities are sold normally prevents the application of the enhanced reduction. Also, he asks him to kindly indicate to him whether the reinforced reduction provided for in article 150-O-D 1 quater is nevertheless applicable, all conditions being otherwise fulfilled, in the event that the transferor was ultimately the creator of the business appearing on the assets side of the balance sheet of the company whose securities are transferred; business assets which he then contributed or sold to the company he created and whose securities are now sold, securities which he subscribed to within 10 years of its creation.
Question· Question écrite1697answered
France · National Assembly · 9 March 2017
La pension de réversion du régime général est égale à 54 % de la pension de l'assuré décédé et est attribuée sous conditions d'âge et de ressources. Cette condition de ressources s'applique de manière relativement souple. En effet, certains revenus ne sont pas pris en compte: il s'agit notamment des pensions de réversion servies par les régimes de retraite complémentaire obligatoires des salariés et travailleurs indépendants et des revenus tirés des biens mobiliers ou immobiliers acquis par suite du décès du conjoint. Par ailleurs, en application de article R. 353-1-1 du code de la sécurité sociale, la pension de réversion est révisable en cas de variation dans le montant des ressources, à la hausse ou à la baisse, à chaque évènement porté à la connaissance de la caisse de retraite, notamment par l'assuré lui-même ou à l'occasion de l'attribution d'un autre avantage (droit personnel de retraite le plus souvent). Toutefois, le montant définitif de la pension de réversion est fixé dans le régime général: - soit trois mois après la date d'effet du dernier avantage viager attribué; - soit à compter du premier jour du mois qui suit l'âge légal de l'ouverture des droits à la retraite du demandeur, s'il ne peut pas bénéficier d'autres avantages viagers. Il faut également souligner que les salariés du régime général peuvent bénéficier, outre la pension de réversion du régime de base, d'une pension de réversion au titre des régimes complémentaires ARRCO et, le cas échéant, AGIRC (pour ces derniers, la pension de réversion est égale à 60 % de la pension de l'assuré décédé et est attribuée sous condition d'âge sauf dans certaines situations, par exemple, en présence d'au moins deux enfants à charge, mais sans conditions de ressources). La pension de réversion prévue pour le secteur public, égale à 50 % de la pension de l'assuré décédé, est versée sans condition de ressources ni d'âge. Elle n'est toutefois plus versée en cas de remariage, de PACS ou de concubinage. Pour autant, il ne paraît pas justifié d'étendre systématiquement à the whole ofs régimes chacune des dispositions constitutives du droit à réversion les plus favorables existant dans chacun des régimes (âge d'ouverture du droit, condition de non remariage, condition de ressources, taux de la réversion). De manière générale, la comparaison entre régimes doit se faire non pas isolément, sur un type de prestation, mais par une appréciation d'ensemble des droits et obligations qui les caractérisent.
Question· Question écrite1594open
France · National Assembly · 9 March 2017
Mr. Mohamed Laqhila draws the attention of the Minister of the Economy and Finance to the written question of February 7, 2017 No. 102 408 which did not obtain a response during the previous legislature. He questions him about the follow-up to the ministerial response known as “Ciot” of February 23, 2016, which specifies in substance that “the position expressed in ministerial response no. 26,231 known as “Bacquet” of June 23, 2010 is therefore reported for the successions opened from January 1, 2016.” De facto, this clarification purely and simply cancels that initially taken which was the subject of an analysis within the BOFiP thus requiring the amounts of redemption values of life insurance contracts not concluded and taken out by the surviving spouse with funds from a conjugal community to be imputed to the inheritance declaration of the first deceased, increasing on the one hand the tax burden to the disadvantage of the heirs, but on the other hand the costs inherent in the establishment of inheritance documents. The DGFiP benefits from article L. 180 of the LPF in this case, i.e. the abbreviated prescription. He asks him, and this, with the aim of fairness of the taxable person towards the tax administration, moreover of loyalty as specified in "the taxpayer's charter" but also with the aim of legal certainty, that this article may also apply for the benefit of the censaire with regard to the aforementioned decision and issued by the Ministry of the Economy and Finance.