Membership in the Confrérie de la Tête de Veau is not a tax-deductible expense for an architect

An architect was subject to a tax audit regarding his business activities. In particular,administration the various expenses he had deducted from his income. The taxpayer had great difficulty justifying the relevance of some of these expenses to his business and was therefore issued a tax assessment. He challenged this assessment all the way to the Administrative Court of Appeal.

Last week, the court ruled that:

• The taxpayer has not provided evidence of expenses related to travel to Corsica, sinceadministration that car trips to Royan or Paris had been recorded on the same day

• The common practice of providing meals at construction sites in the building and public works sector does not justify the purchase of meat, deli meats, and fish, which are claimed as business expenses under the architect’s practice.

• The taxpayer does not demonstrate that his membership in a number of associations—including, notably, the Confrérie de la Tête de Veau—is related to the practice of his profession, stating instead that it is part of a "business strategy aimed at finding new business partners and new markets"

The Administrative Court of Appeals has therefore upheld the tax assessment against the company, including both the tax liability and the penalties.

CAA Bordeaux, April 24, 2025, No. 23BX01109

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