Does the freedom to choose one's own office furniture imply the use of Louis XVI armchairs?

A company underwent a tax audit, following whichadministration certain expenses that had been deducted from its profits, including expenses related to "the purchase of antique furniture, silverware, or paintings."

The company challenged the assessment all the way to the Administrative Court of Appeals. It argued that it was free to choose the furniture for its offices.

The Court will then rule that the company has not provided evidence “that the acquisition of a 17th-century chest, a mahogany country desk, four Louis XVI armchairs, a ‘transitional period’ chest of drawers, or a 16th-century cathedral bench—for which, incidentally, it did not record fixed assets—would be in the direct interest of its operations, particularly since it failed to demonstrate, notably by producing delivery receipts, that they had been installed on its premises.”

The company's recovery in this regard is therefore confirmed.

CAA Paris, May 6, 2026, No. 24PA04952

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.