Key Benefits:
(EPOUX M.)
The Constitutional Council was seized on November 14, 2013 By the Council of State (Decision No 371785 of 14 November 2013), under the conditions laid down in Article 61-1 of the Constitution, of a Priority question of constitutionality posed by Mr. and Mrs. Jean-Claude and Fabienne M., relating to the conformity with the rights and freedoms guaranteed by the Constitution Href=" /viewCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006307090&dateTexte= &categorieLink = cid"> article 80 quinquies of the general tax code.
The Constitutional Council,
Given the Constitution;
Seen Order n ° 58-1067 of November 7, 1958 modified Organic Law on the Constitutional Council;
Given the General Tax Code ;
Seen Rural and Maritime Fisheries ;
Given the Social Security Code ;
In view of the Law No. 84-16 of 11 January 1984 laying down statutory provisions relating to the public service of the State;
Given the statutory provisions of Act No. 84-53 of 26 January 1984 Relating to the territorial civil service;
Given the Act No. 86-33 of 9 January 1986 laying down statutory provisions relating to the hospital public service;
Having regard to the Regulation of 4 February 2010 on the procedure followed Before the Constitutional Council on priority constitutionality issues;
In view of the comments made by the Prime Minister on December 6, 2013;
Seen the exhibits filed and attached to the file;
M. Xavier Pottier, appointed by the Prime Minister, having been heard at the public hearing on 28 January 2014;
The rapporteur was heard;
1. Considering that under the terms of article 80 quinquies of the general tax code : The daily allowances paid by or on behalf of the social security and social security agencies shall be subject to income tax according to the rules applicable to salaries and wages, excluding the Fraction of allowances allocated to victims of exempt work accidents under Article 81 (8) and allowances that are allocated to persons with prolonged treatment and therapy Particularly expensive " ;
2. Considering that, according to the applicants, by providing for an exemption from the daily social security allowances which are allocated to persons suffering from a condition involving prolonged treatment and treatment The impugned provisions are particularly costly for the sole benefit of employees in the private sector to the exclusion of civil servants; the impugned provisions disregard the principles of equality before the law and public office;
3. Considering that the priority question of constitutionality relates to the words: And allowances that are allocated to persons with a condition with prolonged treatment and a particularly costly treatment " Insection 80 quinquies of the general tax code ;
4. Considering that Article 6 of the 1789 Declaration of the Rights of Man and the Citizen states: The law ... must be the same for all, either that it protects, or that it punishes " ; that the principle of equality does not preclude the legislator from treating different situations differently or derogate from equality for reasons of public interest, provided that, in either case, the difference in treatment Resulting from it being directly related to the purpose of the law that establishes it;
5. Considering that Article 13 of the 1789 Declaration states that: For the maintenance of the public force, and for administrative expenditure, a common contribution is essential: it must also be allocated among all citizens, because of their faculties'. ; that under Article 34 of the Constitution, it is for the legislature to determine, in accordance with the constitutional principles and taking into account the characteristics of each tax, the rules according to which the In particular, in order to ensure compliance with the principle of equality, it must base its assessment on objective and rational criteria according to the aims it proposes; that this assessment should not, however, lead to A marked breakdown of equality before public office;
6. Considering, first, thatArticle L. 311-2 of the Social Security Code provides that " Are compulsorily affiliated with the social insurance of the general scheme, irrespective of their age and even if they hold a pension, all persons irrespective of their nationality, of one sex, of the employee Any title or place, for one or more employers and regardless of the amount and nature of their remuneration, the form, nature or validity of their contract " ; that the first paragraph of Article L. 323-4 of the Code provides that " The daily allowance shall be equal to a fraction of the basic daily gain " ; that it is apparent from Article L. 321-1 of the same code as ' Sickness insurance includes ... the granting of daily allowances to the insured person who is in the physical disability established by the attending physician ... to continue or to resume work " ; that the first paragraph of Article L. 742-3 of the Rural and Maritime Fisheries Code that " Farm social insurance funds are used by farm workers and their dependants in the event of sickness ... the benefits provided by the security code Social " ; that agricultural non-employees may also receive per diems under the provisions of Article L. 732-4 of the same Code; that the same applies to persons covered by certain social security schemes Non-salaried workers, pursuant toArticle L. 613-20 of the Social Security Code ; Href=" /viewCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006307090&dateTexte= &categorieLink = cid"> article 80 quinquies of the general tax code, the daily social security benefits paid by the organizations Social security and farm social mutuality or on behalf of insured persons with one of the conditions with prolonged treatment and a particularly expensive treatment are excluded from the income tax base ;
7. Considering, second, that it is clear from the statutory provisions relating to the public service of the State, to the territorial civil service and to the hospital public service provided for by the laws of the January 11, 1984, 26 January 1984 and January 9, 1986 above that employees on leave from Sickness does not receive daily allowances under their social security scheme; that, where they are unable to perform their duties in the event of a duly established sickness, they shall retain all their treatment For a period of three months and then half of it for the following nine months; that, in cases where it is found that the disease requires long-term treatment and care and is of a disabling and serious nature Confirmed, public servants retain their full salary during the course of One year and then half of it for the next two years; that in the case of tuberculosis, mental illness, cancerous disease, poliomyelitis or severe and acquired immune deficiency, public servants retain full treatment for three years. And then half of it for the next two years; thatsection 79 of the General Tax Code provides that " Treatments ... contribute to the formation of the total income used as a basis for income tax " ;
8. Considering that employees on sick leave are in a different situation from that of persons who receive daily allowances paid by social security agencies and agricultural social mutuals or for their Account; that the respective sick leave schemes lead to payments of a different nature, amount and duration; that by reserving to persons who receive per diems the benefit of the exemption provided by the Contested provisions when these individuals are affected by one of the conditions With prolonged treatment and a particularly costly treatment, the legislator did not disregard the principle of equality before the law; that it did not treat persons in the same situation differently; that the criteria The exemption set out in the contested provisions of Article 80 quinquies does not establish unjustified differences in treatment or a serious breach of equality before public office; that, as a result, the complaint Lack of knowledge of the principles of equality before the law and public office Must be discarded;
9. Considering that the words: And allowances that are allocated to persons with a condition with prolonged treatment and a particularly costly treatment " Inarticle 80 quinquies of the general tax code, which are not contrary to any other right or freedom than the Constitution guarantees, must be declared in conformity with the Constitution,
Decides:
This decision will be published in the Official Journal of the French Republic and notified under the conditions set out in section 23-11 of the order of November 7, 1958, above.
Deliberated by the Constitutional Council at its February 6 meeting Mr Jean-Louis DEBRÉ, President, Mrs Claire BAZY MALAURIE, Nicole BELLOUBET, MM. Guy CANIVET, Michel CHARASSE, Renaud DENOIX de SAINT MARC, Hubert HAENEL and Nicole MAESTRACCI.
The President,
Jean-Louis Debré
