Question· Question écrite40977answered
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of Solidarity and Health to the importance of removing the obstacles that can weigh on equal access to certain professions for people suffering from invisible pathologies, but not necessarily disabling. Indeed, numerous restrictions are likely to persist in access to certain jobs due to health conditions. However, with regard to diseases chronicles, they represent 20 million French people. A recent report from the Economic, Social and Environmental Council (CESE) on chronic illnesses, adopted on June 11, 2019, estimates that 25% of the working population will have a chronic illness by 2025. It is the effectiveness of the professional inclusion of people with chronic illnesses that must be fully respected and ensured. But he there are sectors of activity such as transport, but also high schools, public service jobs including the national police or the army which require strict specific conditions of physical fitness, which certain people could not a priori fulfill due to their medical diagnosis, without always taking into account the real state of the person and the possible treatments, made possible by the progress of the science, to compensate for the possible consequences of chronic pathologies. Concerning diabetics for example, who represent 3.3 million citizens in France, medical progress has nevertheless made it possible to create new generation insulin pumps to anticipate hypoglycemic attacks and thus avoid discomfort. For example, civil aviation professions are prohibited to them in France while Western countries have evolved their legislation, based on a case-by-case review, such as in the United States of America, Canada, the United Kingdom and Ireland. While it is true that the labor code already provides for a principle of non-discrimination based on state of health, its scope deserves to be better defined. Because if there are perfectly legitimate and justified cases where professional exercise requires excellent health conditions, the tendency of certain standards for classifying pathologies, such as the SIGYCOP standard governing the control of the medical fitness to serve of military personnel, seem to exclude any person suffering from a chronic illness, without consideration of the type of employment for which they apply within the public service. He therefore asks him what measures he intends to take to modernize, for the benefit of a fairer and more inclusive society, a framework normative and regulatory attached to respect for the freedom to choose one's professional future.
Question· Question écrite43342answered
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of Solidarity and Health to the harmonization of tax rules between dental surgeons and regulatory doctors. Following the experiment started in Brittany on May 31, 2020 in the regulation of dental emergencies, since taken up by several departments and in accordance with article 51 of the social security financing law (2018), the various actors of the permanence of care are fully satisfied with the new organization whose sustainability they hope to see. However, if the compensation for regulating dental surgeons was set at the rate of 100 euros per hour like that set for regulating general practitioners, however and unlike them, dental surgeons would not benefit from the tax exemption allocated to doctors. This taxation could appear penalizing on two counts, both in terms of inter-professional legitimacy and in terms of attractiveness. For the profession of dental surgeons, these remunerations are integrated into their turnover and charged with salary contributions (CARCDSF and URSAFF) at approximately 30% then taxed between 30 and 40%. He therefore questions him on the advisability of legislating, with effect retroactive to the date of implementation of this experiment, with a view to harmonizing the tax rules so that they are common between regulating doctors and regulating dental surgeons, so that dental surgeons can benefit from the same exemptions.
Question· Question écrite38296open
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to a risk of a flow of litigation which appears avoidable. When the tax administration increases the results of a company subject to corporate tax, it seeks at the same time to redress the beneficiary of the corresponding income which is deemed to be distributed by application of articles 109 and following of the general tax code. If this company is controlled and managed by the same person, the administration uses the notion of "owner of the business" to presume that it has captured all of the income deemed to be distributed and to impose it in due proportion to income tax and social contributions. However, there are configurations in which the fact of holding power in a company does not exclude not that the effective beneficiary of the distributions is another person, for example an executive in contact with suppliers from whom he received “gifts” linked to the volume of purchases made by the company. The tax audit can be an opportunity to reveal the facts, to clean up practices for the future and to regularize the tax situation of both the company and the actual beneficiary(ies) of the distributions. In this context, he asks him whether, after submission of corrective declarations by the real beneficiary of the income concerned and once these data have been checked by the tax administration, it is possible not to oppose to the business manager the notion of "owner of the business" on the income thus taxed, failing which the same income would be subject to double taxation.
Question· Question écrite38355open
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of Solidarity and Health to the dissatisfaction of a certain number of orthopedists-orthotists relating to Decree No. 2019-835 relating to “the coverage by compulsory health insurance of the renewal of plantar orthoses”. Indeed this decree, in that it would seem to encourage a monopoly, would be likely to create a disparity in treatment contrary to respect for the principle of equality between health professions with the same skills. Inequalities in care for the patient would emerge since access to care for people wishing to use an orthopedist-orthotist is difficult. It would also hinder the patient's free choice, which constitutes a fundamental principle of legislation for all health professionals. Regarding the training of chiropodists-podiatrists, which lasts three years, it consists mainly of teaching, without any year of learning on plantar orthoses. This then results in a difference in treatment with other professions. It would be preferable to compare the teachings they follow to those of orthopedists-orthotists. Furthermore, under the decree of June 11, 2020, these professions have the same level V qualification. THE Orthopedists-orthotists follow courses relating to diagnosis and care, included in the skills base developed by the Ministry of Health. They are able to make the same diagnosis as chiropodists. Finally, according to Book III of the Public Health Code, orthopedists-orthotists, just like chiropodists-podiatrists, are health professionals. They are subject to the same obligations and constraints than their colleagues in terms of issuing and reimbursement of plantar orthoses by social security. In this context, he would like to know if the Government plans to modify this decree so that these fitting professionals are granted the same rights to renew their plantar orthoses.
Question· Question écrite38367open
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of the Economy, Finance and Recovery to a situation of abuse of dominant position by an accounting software publisher, the company CEGID, which would penalize a large number of accountants. The company CEGID, the main provider of payroll management and processing solutions, sold to an American pension fund in 2016, has decided unilaterally to remove the possibility for accountants to use the CEGID software on their own servers from December 31, 2021. This decision forced accountants to change their practices and generated significant additional costs. In fact, they need to build a new SDSL line and carry out the data migration. In addition, the repurchase of licenses is necessary since when they are dematerialized, they can no longer be shared. However, in the period of unprecedented health and economic crisis that the country is experiencing, this obligation represents a heavy investment for all accounting firms. The CEGID company holds nearly 60% of the accountant license market, which complicates the negotiation margin. Faced with this observation, it appears that the solution consists of changing technical partners. The deputy therefore warns of the worrying situation of accountants for whom bringing legal proceedings against CEGID on the grounds of abuse of dominant position becomes an option of recourse. He asks what levers the State can activate to obtain from CEGID rates adapted to the economic realities faced by accounting firms.
Question· Question écrite38404answered
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of the Economy, Finance and Recovery to the situation of entrepreneurs who cannot benefit from the solidarity fund. In France, the 3.6 million self-employed people are bearing the brunt of the consequences of the health, economic and social crisis that the country is experiencing. The deputy reports having noted that, in his constituency of Brittany, even when they fulfilled all the necessary conditions, not all business leaders had benefited from the aid for which they were nevertheless eligible. Faced with this pandemic and the slowdown in economic activity, the MP would like to know the number of entrepreneurs excluded from the solidarity fund, the measures put in place by the DGFIP to support them as well as the number of self-employed people excluded from the said fund who have become new RSA beneficiaries. He therefore wishes to warn of the worrying situation of self-employed people, more and more of whom are requesting support files from family allowance funds to receive the RSA, due to not benefiting from any state aid.
Question· Question écrite42689answered
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to a configuration that regularly arises following a tax audit. The administration calls into question the balance of a contractual relationship, considering that invoicing from a company to another entity of the same French group would be excessive. She therefore rejects the deductibility of part of the corresponding charge, generating a corporate tax adjustment. For its part, the company issuing the disputed invoices included their entire amount in its accounts and paid the corresponding corporate tax in full. This type of adjustment leads to the Public Treasury collecting tax on the same sum from the two companies concerned and more precisely on the product noted by the billing entity and, upon rejection of the deduction of part of the charge, at the billed entity. The tax administration considers that articles 109 et seq. of the general tax code would prevent the establishment of an overall regulation intended to erase this duplication. The same would apply to the fact that the parent company invoiced and collected the disputed sum. The circumstance that during previous checks tax, for years prior to the entry into force of ESSOC law no. 2018-727 of August 10, 2008, the balance of financial relations between the two companies was not discussed, nor would it justify, according to the administration, the establishment of an overall regulation. In the example which motivates the question, the sums in question were nevertheless reinvested to strengthen the group's industrial facilities, such that the position of the tax administration destabilizes the French group concerned, whose good faith is not discussed. He asks him if in such a configuration where the same sum is taxed on the one hand and non-deductible on the other, the administration can commit to an overall tax settlement.
Question· Question écrite42829open
France · National Assembly
Mr. Florian Bachelier draws the attention of the Minister of Solidarity and Health to the management of stocks of medicines or medical devices as part of troubleshooting between health establishments. A widespread practice, this has been accentuated for several years by the increase in supply difficulties, more particularly in the context of the health crisis. Article L. 5126-8 of the public health code, which regulates this practice, stipulates that the ARS may authorize, for a limited period, pharmacies in public health establishments to "supply other pharmacies for indoor use when there is no other possible source of supply for a specific medicine or product" and to "sell at retail medicines that are out of stock or at risk of being out of stock whose sale to the public has been authorized by the National Safety Agency of medicine and health products pursuant to article L. 5121-30”. Added to this are European regulations which, since February 9, 2019, provide for the implementation of the serialization of medicines to secure the distribution chain in the European Union (commission delegated regulation (EU) 2016/161). This serialization consists of deactivating a drug upon receipt in a health establishment in order to ensure that it is not a falsified medicine. In practice, the supply of products between health establishments also extends to the sale of medicines and medical devices reaching their expiration date, but this retrocession is not regulated. The sale of medicines to another establishment is similar to the role of purchasing center or broker, the objective of the health establishment being to limit waste and losses. associated financial services. However, the current regulatory context does not encourage healthcare players to change their practices and limit waste whereas, as specified in the Commission's Delegated Regulation (EU) 2016/161, "it should be possible to reactivate a unique identifier which has been deactivated in order to avoid unnecessary waste of medicines". This is also the issue targeted by French pioneering e-health companies. who strive to improve the drug circuit through the development of inventory management platforms in hospital pharmacies. He therefore asks whether the Government plans to move in the direction of regulatory developments within this specific framework of near expiry dates in order to encourage health stakeholders to modify their practices and thus limit waste.
Question· Question écrite44041open
France · National Assembly · 1 August 2022
Mr. Florian Bachelier draws the attention of the Minister of National Education, Youth and Sports to the need to harmonize the position of the State and the OGEC in the event of part-time work stoppage of management staff of private establishments under contract. As part of an association contract with the State of a private educational establishment, the director, if he or she also exercises functions teaching, is remunerated by the OGEC, a management body in the form of an association under the 1901 law, for her position as director, with monthly remuneration paid by the OGEC. However, for health reasons, the teaching director can benefit from a therapeutic part-time work stoppage, whether he or she chooses to inform only the academy rectorate, so that only his or her status as a teacher, paid by the State, is concerned. But in the event that this staff has not informed the OGEC of this work stoppage, on the pretext that they are continuing their management mission, not being subject to either timetables or day packages, the question of liability may arise. Indeed, for the State, its employer, this staff is considered to be on part-time leave, for their teaching function, but not for the OGEC, a private employer. In these conditions, how can it be part-time if, despite the justification for his work stoppage, he is present full-time at school, while delegating certain tasks to a colleague, but not his responsibility? In the event that he had informed the OGEC of his part-time work stoppage, it would have been necessary to entrust the management function to another person, but the legitimate question of the possibility of transfer of executive responsibility would arise. In this case, the OGEC finds itself having to pay a full-time director with a half-time work stoppage invoked with the State, only, in respect of his teaching function. He therefore asks what measures should be taken to require directors of private schools under contract with the State to inform, in the event of part-time work stoppage, both the State and the OGEC, ensuring that the same position with both employers is established.
Question· Question écrite40705open
France · National Assembly · 7 October 2021
Mr. Florian Bachelier draws the attention of the Minister of Labor, Employment and Integration to the situation of the supplementary pension scheme for general insurance agents. The general insurance agents scheme, managed by CAVAMAC, was created in 1952 on the basis of a co-financial contribution from general agents and the insurance companies which mandate them. It is recalled that insurance companies grant, sovereignly, the status of general agents and determine the amount of insurance premiums, the basis for calculating the determination of insurance agency products. This co-financing, consubstantial with this supplementary pension plan, is the consequence of the economic interdependence of general agents and insurance companies. This contribution amounts to 89 million euros, or 36% of annual resources. To date, this regime is undergoing unfavorable demographics (11,950 active workers for 28,432 pensioners) and is in technical deficit, offset by financial reserves. The French Insurance Federation (FFA), which is leading discussions on behalf of the insurance companies concerned, has announced that it wants to reduce its contribution to the scheme by 50% for the years 2022 and 2023 and refuses to commit for the years 2024 and following. This exit from the financing of the scheme would lead to a massive increase in active contributions or a reduction in pension rights for pensioners and active workers. He asks him to please specify the possible ways and means to force insurance companies to maintain their contribution.
Question· Question écrite40660open
France · National Assembly · 7 October 2021
Mr. Florian Bachelier strongly alerts the Keeper of the Seals, Minister of Justice, of the illegal practices of activist and cyber-activist collectives such as Sleeping Giants or the L 214 association, whose methods boil down to putting pressure on companies and certain national media by threatening to destroy their image. This new form of censorship has been prevalent since 2019 on the internet, hitting both the press and more broadly all businesses, is not without consequences. In November 2020, the militant boycott of Sleeping Giants got the better of the company Décathlon, which gave in by withdrawing its advertising funding from a French 24-hour news channel, claiming a refusal to “finance hate speech”. In addition to private channels in the French audiovisual landscape, press magazines have also had to bear the brunt of these pressures. Article 225-2 of the penal code punishes discrimination committed against a natural or legal person with three years' imprisonment and a fine of 45,000 euros when it consists in particular of "obstructing the normal exercise of any economic activity". However, such methods can have consequences on the jobs of thousands of families if the companies targeted give in to these pressures, preventing themselves from develop freely, prisoners of image blackmail. However, case law considers in this regard that obstruction of the normal exercise of an economic activity can take various forms, for example the call for a prohibited boycott. The Court of Cassation, in its judgment no. 14-88355 of March 30, 2016, specified that discrimination in economic matters “cannot participate in the exercise of freedom of expression, proclaimed by article 10 of the European Convention on Human Rights. In addition, it is appropriate to question the economic interference behind such collectives. It is established that L214 has benefited since 2017 from American subsidies which have enabled it to acquire notoriety thanks to the Open Philanthropy Project (OPP), a private American company with an advantageous tax regime, created by one of the co-founders of Facebook and funded by GAFAM, with the aim of destabilizing the French agro-industrial livestock sectors. He therefore questions the usefulness of modifying the penal code in order to better prevent and punish such inquisitorial practices, under the guise of economic interference, which can be described as real obstacles to the principle of freedom of expression, based on the simple disqualification of opinions contrary to their ideological matrix.
Question· Question écrite42420answered
France · National Assembly · 10 September 2021
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the existence of a stream of serial disputes regarding ISF which is to date not handled in a harmonized manner by the tax administration services, while the judicial courts are very congested and the dispute is now managed within the administration by two judicial jurisdictional centers, one in Paris, one in Aix-en-Provence. This situation would result from the fact that the tax administration would not draw the consequences, for all similar files, from the position it takes in a file, not to appeal a judgment which is unfavorable to it, or even to withdraw from the appeal which it initially filed. Coherence and good administration would however require that, regarding configurations that were similar in all respects, it granted the same relief to all the taxpayers concerned, as long as they have safeguarded their rights by filing a dispute. However, for example, the estate of a deceased taxpayer is awaiting before the referring court of appeal a relief which has been definitively granted on the merits to another subscriber to the same animating holding company. In this context, he asks to confirm that there would indeed be reason to treat similar cases from the same series on an equal footing, without waiting for the hundreds of ongoing disputes to be decided by the judges.
Question· Question écrite37102open
France · National Assembly · 2 September 2021
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the interest in the intervention of Solvit, a free service from the European Commission intended to facilitate the resolution of disputes involving several Member States of the European Union. Solvit is the European service provided by the administrations of all the countries of the European Union: it is fast and free. When differences in the assessment of community texts arise between Member States, calling on Solvit is a key element for the rapid resolution of disputes. These differences apply in particular to VAT issues where double taxation must be avoided for economic operators. Neutral tax governed by Community law, it must be applied uniformly by all States members. However, the French tax administration uses tax secrecy to refuse to respond to Solvit's requests. It then refers companies to classic tax litigation. This is a long and costly path for all parties. As protector of the taxpayer, the French economy must do everything to limit disputes and gain fluidity. So what are the reasons that lead the tax administration to most of the time refuse the mediation provided for by law no. 2016-1547 of November 18, 2016 on the modernization of justice for the 21st century, on the grounds that it is not free? He therefore asks him to confirm that the French tax administration does not intend to give up dialogue with its community counterparts under the aegis of Solvit, which is a free service.
Question· Question écrite40906open
France · National Assembly · 8 July 2021
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the risk of interpretation not in accordance with the objective of the legislator with regard to the so-called “contribution-transfer” mechanism governed since November 2012 by article 150-0 B ter of the general tax code (hereinafter CGI). The contribution-transfer is an operation consisting of bringing the securities of a company to an ad hoc holding company, which then sells them. The operation generates a temporal shift in the taxation of the capital gain on the contribution of the securities. This tax deferral can be maintained when the securities are subsequently sold by the holding company, subject to compliance with the conditions provided for in article 150-0 B ter of the CGI. This system, which suspends taxation until a later event, allows the proceeds of the tax to be reinvested. transfer not deducted from the taxation of the contribution transaction. This is also the essential condition for maintaining the tax deferral: a certain percentage of the sale proceeds must be reinvested in the economy, the typology of reinvestments being listed in the text (currently 60%). Concerning an anti-abuse legislative text, article 150-0 B ter of the CGI must be interpreted strictly, especially when the economic reinvestment is made in good faith. However, it happens that the tax administration contests the legal organization of reinvestment and reconsiders the tax deferral of the capital gain provided for by this text. Indeed, the tax deferral may be called into question on the grounds that the condition of economic reinvestment of at least 60% of the proceeds of the sale (50% before 2019) is not satisfied. It is for example the case for the concomitant acquisition of the shares of an operating company, on the one hand, and, on the other hand, of the building essential to the activity and rented exclusively to this company under a commercial lease. In such a configuration, which depends on the legal organization of the seller, the tax administration considers rental as a civil property activity not eligible for the system. Administration tax then calls into question the tax deferral even though the acquisition of the building is essential to the continued operation of the commercial activity taken over and the rental of it is entirely dedicated to this activity. However, such reinvestment does not have a heritage character. Indeed, with regard to the acquisition of real estate essential to the continued operation of the activity commercial takeover and entirely dedicated to this activity, the reinvestment is indeed of an economic nature within the meaning of article 150-0 B ter of the CGI. Moreover, if the holding company acquires a business and the premises necessary for operations, the reinvestment is eligible (BOI-RPPM-PVBMI-30-10-60 §295s.). The same applies if an operating company holding the premises is bought (ibid.). This difference in treatment, inherent to the legal organization of the seller, does not appear justified. The purchase of the essential building entirely dedicated to the operation of the activity held by the holding company should also be recognized as eligible for economic reinvestment provided for by article 150-0 B ter of the CGI, regardless of the legal organization. Such an interpretation has consequences that could be detrimental for the taxpayer concerned, especially if it lacks the liquidity to face the tax: the contribution of the securities to the holding company does not generate liquidity for the contributing taxpayer, which is what explains the implementation of the tax deferral on the capital gain on the contribution. In fact, the transfer price of the securities is received not by the contributing taxpayer but by the holding company, which reinvested it. The result therefore puts the taxpayer in great difficulty, but also the companies and jobs attached to it. He therefore asks him what measures should be taken to avoid such situations.
Question· Question écrite41675open
France · National Assembly · 9 May 2021
Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to a breach of equality between legal professionals. Indeed, when an act must be registered, it is presented to the tax administration at the registration service. As such, two counters exist: one for individuals, the other for professionals. But do not have access at this professional counter only commercial court clerks and notaries, excluding lawyers. Faced with this situation, he asked if lawyers could also access the professional counter of the tax administration's registration services to file and have their documents registered.
Question· Question écrite41542answered
France · National Assembly · 9 May 2021
Mr. Florian Bachelier questions the Minister of the Economy, Finance and Recovery on the need to support the production in France of advanced biofuels through tax incentives. He recalls that the subsidiary Cooperl Environnement, of the Cooperl company, the first pig cooperative in France, has in fact developed an advanced biofuel model unique in Europe, produced from flotation fats: fatty residues from slaughterhouses, butchery workshops, delicatessens and neighboring sewage treatment plants. This biofuel meets the criteria of point d) of Annex IX-A of Directive No. 2018/2001 of the European Parliament and of the Council, relating to the promotion of the use of energy produced from renewable sources. The production of such a biofuel, authorized today on an experimental basis, is fully in line with the trajectory of a green economy since its use in B60 (60% incorporation of advanced biofuel in the engine mixture) shows a 50% reduction in GHG emissions compared to the use of conventional diesel. It also meets the requirements of the circular economy and contributes to France's achievement of the objectives of the European RED II directive of 3.5% incorporation of advanced biofuel in transport in 2030. In addition, at given the raw materials used, the production of this biofuel does not enter into competition with food production. Biofuel produced from flotation fats cannot also be used in B100 all year round, but only in B60, since the limit filterability temperature (TLF) is +10°C. However, despite its environmental advantages, the biofuel used in B60 is not eligible for double tax relief (TIRIB - article 266 quindecies of the customs code and TICPE relief - article 265 of the customs code) which benefits B100 biofuels, such as those produced from rapeseed. Such a reduction in the TICPE applicable to advanced B60 biofuels would make it possible to promote the production, in 2023, of 20 million liters of advanced methyl esters and thus recycle 250 million liters of fats. flotation (around 30% of the national deposit), in order to supply biofuel to local captive fleets, without changing engines. Given the numerous advantages of this innovation, he therefore asks it if it will study the extension to advanced B60 biofuels of the TICPE reductions applicable to B100, in proportion to the levels of incorporation of pure FAME, thus allowing the emergence of a greater diversity of sectors French companies producing advanced biofuels.
Question· Question écrite42334open
France · National Assembly · 10 February 2021
Mr. Florian Bachelier draws the attention of the Minister of Ecological Transition to the legal regime resulting from the town planning code applying to beach catering establishments called “huts” installed outside the public maritime domain but on private properties bordering the beaches. This equipment is composed of chairs, tables, terrace covered with a pergola, counter, shed / modular installation serving as kitchen, storage and sanitary facilities, refrigerator, generator etc. implemented approximately from June 15 to September 15 each year. Both the administrative judge and the judicial judge have clarified on several occasions that it is of little importance whether these installations can be dismantled or not or whether they create floor space or not, as article L. 121-3 of the town planning code covers "all works, constructions", " developments, installations and various works” or even the simple “parking of caravans” (CAA Marseille September 30, 2013 no. 11MA00434; Court of Bastia January 23, 2019, RG no. 17/00782); the Council of State also recalled that the “huts” were subject to the building permit regime provided for in article L. 421-5 of the town planning code (referred order, July 18, 2012, Sarl Tom Tea and Tomaselli, no. 360789), the town planning code providing for a specific regime for these installations, that of “seasonal constructions” referred to in articles L. 432-1 and L. 432-2. However, recently, the operators of these "huts" claim the right to carry out the itinerant trading activity referred to in article L. 123-29 of the commercial code: they bring on site the installations on trailers and furniture, other installations such as counters or directly “food trucks”. He therefore asks him to please clarify whether, due to the permanence for three months for example of a “food truck” or a counter placed on the ground with other installations on wheels serving as a kitchen, toilet, etc. and, in all cases, consumption on site at tables with chairs, sometimes with terrace or pergola, these facilities are well subject to the scope of application of the articles L. 121-16 and L. 121-23 of the town planning code, and consequently prohibited in principle in the 100 meter strip from the shore and in remarkable areas of the coastline.
Question· Question écrite39220answered
France · National Assembly · 5 January 2021
Mr. Florian Bachelier draws the attention of the Minister of the Economy, Finance and Recovery to the illegal practices of activist and cyber-activist collectives such as Sleeping Giants or the L 214 association, whose methods boil down to putting pressure on companies and certain national media by threatening to destroy their image. This new form of censorship has been prevalent since 2019 on the internet, hitting both the press and more broadly all businesses, is not without consequences. In November 2020, the militant boycott of Sleeping Giants got the better of the company Décathlon, which gave in by withdrawing its advertising funding from a French 24-hour news channel, claiming a refusal to “finance hate speech”. In addition to private channels in the French audiovisual landscape, press magazines also had to make the costs of these pressures. Article 225-2 of the penal code punishes discrimination committed against a natural or legal person with three years' imprisonment and a fine of 45,000 euros when it consists in particular of "obstructing the normal exercise of any economic activity". However, such methods can have consequences on the jobs of thousands of families if the companies targeted give in to these pressures, preventing themselves from developing freely, prisoners of image blackmail. However, case law considers in this regard that obstruction of the normal exercise of an economic activity can take various forms, for example the call for a prohibited boycott. The Court of Cassation, in its judgment no. 14-88355 of March 30, 2016, specified that discrimination in economic matters “cannot participate in the exercise of freedom of expression, proclaimed by Article 10 of the European Convention on Human Rights. In addition, it is appropriate to question the economic interference behind such collectives. It is established that L 214 has benefited since 2017 from American subsidies which have allowed it to acquire notoriety thanks to the Open Philanthropy Project (OPP), a private American company with an advantageous tax regime, created by one of the co-founders of Facebook, and contributed by GAFAM, with the aim of destabilizing the French agro-industrial livestock sectors. He therefore questions the usefulness of modifying the penal code in order to better prevent and punish such inquisitive practices, under the guise of economic interference, which can be described as real obstacles to the principle of freedom of expression, based on the simple disqualification of opinions contrary to their ideological matrix.
Question· Question écrite13960open
France · National Assembly · 10 June 2018
Mr. Florian Bachelier questions the Minister of the Economy and Finance on the taxation governing virtual currencies and Initial Coin Offerings (ICO). Users can allocate the computing power of their computer hardware to mining virtual currencies and receive virtual tokens in return. The launch of a new blockchain network involves the anticipated creation of a certain number of tokens in order to ensure the functioning of money. Companies then use an ICO to finance themselves by creating tokens exchangeable for a currency or virtual currency. The legislator should soon regulate the ICO as a type of financing for industrial projects. He asks what measures the Government intends to take regarding the tax, accounting and banking framework for companies using ICOs.
Question· Question écrite7988open
France · National Assembly · 4 January 2018
Mr. Florian Bachelier questions the Minister of the Economy and Finance about the possibility of digitizing the tax ruling, that is to say, asking questions to the tax administration by email, and about the possibility of making certain questions public, to limit recurring requests. This question is asked on behalf of a citizen, who shared his idea as part of the “Open Parliament” initiative, launched in the Assembly national.