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Having found that a company paid
Droit Immobilier

Having found that a company paid

📅 Decision of 13 June 1984🔄 Updated on 6 October 2026⚖️ Cour de cassation👁️ 30 views📖 2 min read

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.

Reference decision: cc • N° 82-15.796 • 1984-06-13 • View the decision →

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.

📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Legal information

  • Number: 82-15.796
  • Court: Cour de cassation
  • Decision of: 13 June 1984

Keywords

droit immobilierjurisprudenceimmobilier
Maître Cécile Zakine

About the author

Maître Cécile Zakine — Lawyer at the Alpes-Maritimes Bar, Doctor of Law. Every article in this magazine is based on the analysis of a real court decision, commented and put into perspective by Maître Zakine’s team.

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Disclaimer: The analysis presented on this site is for informational purposes only and does not constitute personalised legal advice. For advice tailored to your situation, contact a qualified lawyer.

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