Castegnaro Newsflash 05.01.2009
Company car
Advantages in kind given to partners of a stock company (“société de capitaux”) in their capacity of employee are to be considered as income deriving from a salaried occupation. If the plaintiff personally chooses not to use that car for private purposes, he keeps however the possibility to do so and the car is always considered as an advantage in kind. As a result, the director of the Tax Administration was entitled to consider the fact to make a car available to a partner who is also employed by a stock company as an advantage in kind constituting an income deriving from a salaried occupation and not as a distribution of profits.
(Decision of the Tax Administration stating:
● that the car belonging to the employer or taken in leasing or in rent by him and used for his professional needs but which may also be used by the employee for his personal movements has to be considered as a company car;
● that in default of a logbook, the fixed assessment of the advantage is based on the global purchase price of the vehicle as new, including accessories and VAT;
● that the same value has to be taken into account in the case of a leasing contract or rental agreement and that the same treatment applies to a second-hand car;
● that the monthly value of the advantage is fixed at 1.5% of the purchase price of the new car.)
Administrative court, 6 October 2008, N° 23395 of role
Trip accident
No needs to modify the procedure of declaration of trip accidents by employer, pursuant to the Social Security Minister (response to the 2904 parliamentary question).
http://www.chd.lu
France: Sentence for “discrimination by association”
The company ED has been ordered to pay damages of 15,000-EUR to one of its employees for “discrimination on trade union grounds by association”, i.e. due to the trade union mandate of her partner. The nullity of the dismissal was also declared.
http://www.halde.fr/IMG/pdf/Communique_de_presse_271108.pdf
