Key Benefits:
Communications Regulatory Authority Electronic and postal services (hereinafter " The ARCEP "),
Having regard to Directive 97 /67/EC of the European Parliament and of the Council of 15 December 1997 as amended concerning common rules for the development of the internal market in Community postal services and the improvement of the quality of service ;
Given the Position and Electronic Communications Code (hereinafter CPCE), and in particular its articles L. 1, L. 2, L. 2-2 and R. 1-1;
Seen general tax code, including the 3 ° of II of article 1635 sexies;
Seen Law n ° 90-568 of 2 July 1990 as amended on the organisation of the public postal service and France Télécom, in particular Article 6;
Vu la Law n ° 95-115 of 4 February 1995 modified orientation for Development and development of the territory;
Given the Decree No. 2006-1239 of 11 October 2006 on the contribution of La Poste to spatial planning;
Vu The Decree n ° 2011-849 of 18 July 2011 specifying the method of calculation of the net cost of the complementary mesh allowing La Poste to carry out its mission Territory;
Given ARCEP Decision No. 2011-1081 as of Date Of 22 September 2011 on the evaluation for the year 2010 of the net cost of the complementary mesh allowing La Poste to carry out its mission of spatial planning;
Given the decision No. 2012-1311 of the ARCEP as of 23 October 2012 The evaluation for the year 2011 of the net cost of the complementary mesh allowing La Poste to carry out its spatial planning mission;
In view of the ARCEP Decision n ° 2013-1169 dated 1 October 2013 on the evaluation for the year 2012 the net cost of the complementary mesh allowing La Poste to ensure its Spatial planning mission;
In view of the ARCEP Decision n ° 2014-1015 of 16 September 2014 on the evaluation for the year 2013 of the net cost of the complementary mesh allowing La Poste to carry out its mission Territory;
Given the reply of La Poste as of 17 July 2015 to the questionnaire sent by the Electronic Communications and Postal Regulatory Authority on 30 June 2015;
Due to the public consultation of the ARCEP on benefits Immaterial of which La Poste is likely to benefit from its obligation to Territorial presence, conducted between June 12 and July 13, 2012, and the responses received on this occasion;
In view of the public consultation of the ARCEP on the evaluation of the net cost of the Land Use Planning Mission, Conducted between July 17 and September 10, 2013, and the responses received on this occasion;
In application of IV of Article 6 of Law No. 90-568 of 2 July 1990 amended, the ARCEP Is loaded " To evaluate each year the net cost of the complementary mesh to ensure the spatial planning mission entrusted to La Poste ". Href=" /viewTexteArticle.do?cidTexte=JORFTEXT000024377338&idArticle=JORFARTI000024377349 &categorieLink = cid"> article 2 of decree n ° 2011-849 of 18 July 2011 states that " The net cost of this complementary mesh is equal to the cost avoided in its absence, decreased revenue lost in its absence. "
This Decision evaluates the net cost of the complementary mesh for the year 2014 according to the method of Decree n ° 2011-849 referred to above. The implementation of the methodology uses the modelling presented during the public consultation, carried out from 17 July to 10 September 2013, on the model for assessing the net cost of the land use planning mission. In order to implement this method, the decision (i) identifies the complementary mesh (ii) evaluates the avoided cost in its absence and (iii) assesses the lost revenue. This evaluation is the fifth evaluation by the PFRA of the net cost of complementary mesh (1).
I. -Regulatory framework
La Poste is subject to obligations relating to the size and organisation of its network of points of contact. These obligations derive in particular from an accessibility constraint linked to the status of provider of the universal postal service of La Poste.
Article L. 2 of the CPCE provides that: The post office is the universal postal service provider for a period of fifteen years from 1 January 2011." Article L. 1 of the CPCE specifies in particular that the Universal postal service contributes to social cohesion and balanced development of the territory. It is ensured in accordance with the principles of equality, continuity and adaptability by seeking the best economic and social efficiency. It shall guarantee to all users, on a permanent basis and throughout the national territory, postal services meeting specified quality standards'.
Article R. 1-1 of the CPCE, taken in accordance with Article L. 2 of the same Code, Specifies that " The points of contact with the public giving access to universal service benefits other than the number and the information on those services must allow at least 99 % of the national population and at least 95 % of the population Each department is less than 10 kilometres from a point of contact and all communes with more than 10 000 inhabitants have at least one point of contact per 20 000 inhabitants. "
In addition to this obligation Accessibility, La Poste deploys a mesh said " Complementary " Whose points of contact, additional to those of the accessibility constraint, meet the detailed conditions of the section 6 of Law n ° 90-568 of July 2, 1990.
This article invests in the Post of a Planning Mission Territory through its network of contact points. Article 6 of the aforementioned Law No 90-568 as amended by the Href=" /viewTexte.do?cidTexte=JORFTEXT000021801431 &categorieLink = cid"> Law n ° 2010-123 of February 9, 2010 states that " To fulfil this mission, La Poste adapts its network of points of contact, in particular through the conclusion of local, public or private partnerships, seeking the best economic and social efficiency. This network has at least 17,000 points of contact spread over French territory, taking into account the specific nature of the network, particularly in the overseas departments and communities. [...] Except in exceptional circumstances, these rules (2) may not allow more than 10 % of the population of a department to be more than five kilometres away and more than twenty minutes of automobile travel, under the conditions of Circulation of the territory concerned, of the closest contact points of La Poste ".
This deployment induced for La Poste an additional cost, to the financing of which contribute to local tax concessions fixed by decree, after Evaluation of the CBWA.
IV of Section 6 of Law No. 90-568 of July 2, 1990 loads the ARCEP " To evaluate each year the net cost of the complementary mesh to ensure the spatial planning mission entrusted to La Poste ". He adds that a " Decree in the Council of State, taken after the opinion of the Higher Commission for the Public Service of Posts and Electronic Communications and published by 31 March 2010 at the latest, specifies the method of evaluation implemented.
Href=" /viewTexte.do?cidTexte=JORFTEXT000024377338 &categorieLink = cid"> decree n ° 2011-849 specifying the method for calculating the net cost of the complementary mesh allowing " At La Poste to carry out its mission of regional planning " Was published in the Official Journal on July 20, 2011.
The 3 ° of II of article 1635 sexies of the general tax code Relative to " Local direct charges levied for the benefit of local authorities and various institutions and bodies " Provides that " The tax bases of La Poste shall be the subject of an allowance equal to 85 % of their amount, due to the service constraints of the whole of the national territory and the participation in the development of the territory imposed on that operator. The abatement does not give rise to compensation by the State. As regards the assessment of the added value of undertakings, the value added for the application of Article 1586 ter shall be the subject of a deduction of 70 % of its amount; each year, beginning in the financial year 2011, the rate of Abattments mentioned in the first paragraph of this 3 ° shall be fixed by decree, within the limit of 95 %, so that the proceeds of such abattements contribute to the financing of the cost of the complementary territorial grid of La Poste as it is evaluated By the Electronic Communications and Postal Regulatory Authority, in accordance with IV of Section 6 of Act No. 90-568 of 2 July 1990 relating to the organization of the public postal service and to France Telecom ".
In application of the aforementioned article, the evaluation of the net cost of the complementary mesh intervenes in the calculation of the reductions for the financial year 2014.
These abattements feed the national postal fund of Territorial equalization that is constituted " Under the conditions laid down by a multi-annual contract for the territorial postal presence between the State, La Poste and the national association most representative of the Mayors [...] " (3).
II. -Evaluation model used by the ARCEP
In accordance with the method specified in decree n ° 2011-849, the net cost of the complementary mesh is equal to the avoided costs in Its absence (costs associated with the supplementary network minus costs related to the postponement of the activity) decreased revenue lost in its absence (revenue associated with the complementary network less revenue related to the carry forward of the activity).
To achieve this Evaluation, the ARCEP has developed a model Technical-economic of the network of points of contact of La Poste, which she made in public consultation from July 17 to September 10, 2013. This consultation presents the details of the identification of the perimeters used in the modelling, the cost functions used and the method of evaluation of the intangible benefits which the Post Office of its planning mission withdraws.
The two contributions received during this consultation, from La Poste and UPS, which the ARCEP also published, did not lead to a change in the net cost estimate model for the fiscal year 2012. This model has remained unchanged for this evaluation.
III. -
III.1 evaluation. -Identification of the perimeters
For its evaluation, the ARCEP has focused on taking into account the relevant network within the meaning of the land use requirement. This reference network comprises 17 051 points in 2014.
The number of points under the accessibility obligation in the reference network stands at 7,534 points. The complementary network is obtained by difference between the reference network and the accessible network. It has 9,517 contact points.
III.2. -Cost assessment avoided
In the absence of recording of charges at the level of each point of contact, the cost of the different networks is derived from the technical-economic modelling of the network presented in the public consultation and Based on cost functions. These functions are calibrated on the accounting perimeter for the entire deployed network, with the exception of two corrections made by the ARCEP (4).
III.3. -Assessment of lost income
Articleof Decree No 2011-849 that: The revenue lost [...] shall be equal to the revenue attributable to the complementary mesh, including, where appropriate, the revenue resulting from the intangible benefits duly recognized, which La Poste shall withdraw, decrease in revenue which, in the absence of such Mesh, refer to the maintained contact points. "
The work carried out by the ARCEP on the application function does not lead to a challenge to the application assumptions (including the absence of lost activity) presented in the public consultation on the evaluation model, on These were based on net cost estimates for 2010, 2011, 2012 and 2013.
III.4. -Evaluation of intangible benefits
In 2013, ARCEP conducted work on the advertising value of the La Poste logo, presented in the public consultation on the evaluation model (5). Based on the responses to the consultation, the ARCEP selected in the 2012 net cost evaluation the benefit of the advertising value of the display of the logo on the points of contact under the complementary mesh. This benefit is retained for the 2014 net cost estimate.
III.5. -Assessment of the evaluation
For the 2014 financial year, the relevant costs of the reference network are set to [SDA ...]. The transition to the hypothetical network in modelling is accompanied by a full carry-forward of the activity (6). This deferral represents 12.1 % of total activity.
The cost of the network of points of contact in the hypothetical scenario is derived by adding to the current costs of the accessible network, evaluated to [SDA ...], the costs resulting from the deferral on this network of The activity of the complementary mesh, evaluated at [SDA ...], which leads to a cost of [SDA ...]. The difference between the cost of the hypothetical network and the reference is the avoided cost, or 243 million euros for 2014.
The intangible benefit Provided by the display of the La Poste logo on the points of the mesh Is also valued at EUR 1 million in 2014.
Thus, the net cost for 2014 is estimated at EUR 242
. -No double-count
Articleof Decree No. 2011-849 that: For the calculation of the net cost [...], the Electronic Communications and Supervisory Authority shall ensure that no double counting is taken with the calculation of other public service tasks. "
In addition to its land use planning mission, La Poste has three other public service missions: (i) universal service, (ii) transport and distribution of the press and (iii) bank
. At present no compensation for its universal service mission, since the compensation fund provided for in Article L. 2-2 of the ECCC has not been activated. Therefore, the net cost of this mission is not assessed by the CBWRA. In any case, the scope on which the net cost of universal service obligations would be assessed differs by construction of that used for spatial planning:
-as regards the accessibility obligation of the points of Contact, network modeling says " Commercial " (which, in the absence of any dimensioning constraints, would maximize the margin of each occupation of La Poste within the network), the accessible network (meeting the universal service accessibility obligation) and the current network (responding to the Spatial planning mission) makes it possible, by contrast, to separately estimate the net cost of the two missions;
-in terms of the distribution obligations, the relevant accounting perimeters are disjoined.
Similarly, The perimeter on which the cost of the transport mission and the Distribution of the press is distinct from that of the network of points of contact.
Finally, the costs of banking accessibility are part of the costs of the Postal Bank, some of which fall within the cost scope of the network of points of Contact. However, the modelling implemented by La Poste ensures that these costs are evaluated on the part " Business " The reference network.
the light of these elements, the ARCEP considers that there is no double counting between the calculation of the net cost of the land use planning mission and that of other missions Public Service.
Decides:
The net cost of the complementary mesh size of La Poste responding to its land-use planning mission is 242 EUR million for the year 2014.
This decision will be published, subject to the secrets protected by law, in the Official Journal Of the French Republic and on the ARCEP website.
Done at Paris, September 22, 2015.
The President,
S. Soriano
