Exonération du versement de transport pour une personne publique qui loge ses employés sur place

FlickR - RERAfin de procéder à la rénovation et à l’extension des bâtiments destinés au logement de ses agents à proximité de l’hôpital Raymond-Poincaré à Garches, l’Assistance publique-Hôpitaux de Paris (AP-HP) a conclu en décembre 1992 avec la société anonyme d’habitations à loyer modéré pour Paris et sa région :

d’une part, un bail emphytéotique, d’une durée de soixante ans, par lequel elle a confié à cette dernière la réhabilitation des bâtiments existants et a mis à sa disposition plusieurs parcelles de terrain en vue de la construction de trois bâtiments de 67 logements et d’un local collectif résidentiel,

et, d’autre part, une convention lui accordant un droit de réservation sur l’intégralité de ces logements sociaux au bénéfice de son personnel en application des articles L. 441-1 et R. 441-5 du code de la construction et de l’habitation.

La direction des ressources humaines de l’AP-HP assure la gestion de l’attribution de l’ensemble ces logements, l’Etat ayant renoncé à exercer sur lesdits logements le droit de réservation dont il dispose en vertu des articles L. 441-1 et R. 441-5 du code de la construction et de l’habitation, et l’AP-HP s’étant engagée à prendre en charge les loyers et les charges des logements qui resteraient vacants de son fait.

Données du litige

Par décision du 9 février 2004, le Syndicat des transports d’Ile-de-France (STIF) a, pour des raisons que l’on ignore, refusé de rembourser le versement transport à l’AP-HP, pour un montant de 104.520 €. L’AP-HP a donc saisi le tribunal administratif de Paris aux fins d’annuler ladite décision de refus.

Procédure

Par jugement en date du 11 juillet 2008, le tribunal administratif de Paris a annulé la décision objet du litige et n’a admis qu’à concurrence de 13.505 € la demande de l’AP-HP tendant au remboursement, pour les deuxième, troisième et quatrième trimestres de l’année 2002, du versement de transport acquitté en raison des agents logés dans l’enceinte de l’hôpital Raymond-Poincaré de Garches.

Le Syndicat des transports d’Ile-de-France (STIF) a donc relevé appel du jugement de première instance.

Textes applicables

Par arrêt en date du 17 juin 2009 ((CAA Paris, 17 juin 2009, Syndicat des transports d’Ile-de-France, n°08PA04752.)), la cour administrative d’appel de Paris a relevé qu’aux termes de l’article L. 2531-2 du code général des collectivités territoriales :

« Dans la région d’Ile-de-France, les personnes physiques ou morales, publiques ou privées, à l’exception des fondations et associations reconnues d’utilité publique à but non lucratif, dont l’activité est de caractère social, sont assujetties à un versement de transport lorsqu’elles emploient plus de neuf salariés » ;

que l’article L. 2531-6 du même code précise :

« Les employeurs visés à l’article L. 2531-2 sont tenus de procéder au versement prévu audit article auprès des organismes ou services chargés du recouvrement des cotisations de sécurité sociale et des allocations familiales, suivant les règles de recouvrement, de contentieux et de pénalités applicables aux divers régimes de sécurité sociale. Le produit est versé au syndicat des transports parisiens. Les versements effectués sont remboursés par ledit syndicat : 1° Aux employeurs qui justifient avoir assuré le logement permanent sur les lieux de travail ou effectué intégralement le transport collectif de tous leurs salariés ou de certains d’entre eux et qui, de ce fait, sont exemptés du paiement de la prime spéciale uniforme mensuelle de transport ; ce remboursement est fait au prorata des effectifs transportés ou logés par rapport à l’effectif total »

Question de droit

L’AP-HP peut-elle être considérée comme ayant assuré le logement permanent de ses agents sur les lieux de travail au sens du 1° de l’article L. 2531-6 du code général des collectivités territoirales (CGCT) ? Remplit-elle les conditions pour bénéficier du remboursement intégral pour la période sus-indiquée du versement de transport acquitté à raison de ses agents logés dans l’enceinte de l’hôpital Raymond-Poincaré à Garches ?

Réponse

Selon les juges de la cour d’appel, la réponse est affirmative dès lors qu’il était constant que les agents concernés sont logés sur l’emprise immobilière lui appartenant située à proximité immédiate de l’hôpital Raymond-Poincaré,  l’AP-HP doit être regardée, en dépit des circonstances qu’elle n’a pas signé de bail avec eux et que la convention du 16 décembre 1992 ne fasse pas obstacle à l’octroi de logements à d’autres agents de l’AP-HP, comme assurant le logement permanent de ses agents sur leurs lieux de travail au sens du 1° de l’article L. 2531-6 du code général des collectivités territoriales.

Ainsi l’Assistance publique-Hôpitaux de Paris remplissait les conditions posées par le texte sus-mentionné pour bénéficier du remboursement intégral du versement de transport.

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