The substitution of the legal basis for taxing wages under the BNC system is invalid

The president of a chamber of trades and crafts had been provided with a company car for the purposes of his duties.

Following a tax audit,administration that this provision constituted a benefit that should have been taxed as wages and salaries, and issued a tax assessment to that effect.

Before the Administrative Court of Appeals, she clearly realized that the reassessment was unfounded.

As the Court notes, the president "does not perform his duties within the framework of an employment relationship with an employer." The benefit could not therefore be taxed as wages or salary.

administration thenadministration to change the legal basis by requesting that the benefit be taxed under the category of business income.

While the Court acknowledges that such taxation might have been possible, it finds that this substitution would have deprived the taxpayer of the right to appeal to the Direct Tax Commission.

This change in argument is therefore not possible, and the adjustment is thus canceled.

CAA Lyon, Dec. 18, 2025, No. 24LY02167

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