Having found that a company paid

This decision sheds important light on property law. Here is what it changes for you.

The situation

Having found that a company paid the expenses for insurance, garaging, washing, differential tax and depreciation of private cars registered in the names of some of its employees who used them in the course of their duties, the lower court judges rightly inferred that the vehicles were used by the company within the meaning of Article 1010 of the General Tax Code, even if part of the costs borne by it was included in the employees' taxable income as benefits in kind.

What the law says

This decision confirms the fundamental principles of property law.

Points to remember

• Strictly comply with the statutory deadlines for appeals
• Keep all your supporting documents (title deeds, deeds, correspondence)
• Anticipate: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.