When a notary claims a club membership for dining at Chez Castel, family trips, and the costs of a reception held the day after his wedding

A notary was issued a tax assessment regarding deductions claimed for club memberships, family trips, and entertainment expenses. He challenged the assessment in court.

In an attempt to justify the deduction for membership in the Saint-Germain club, he argued that “membership in the club […] is necessary in order to enjoy the exclusive ‘Chez Castel’ venue and invite clients there.” His argument was unsuccessful.

To justify deducting the costs of family trips, he argued that “to maximize the growth of his notary practice, he had to continue maintaining professional ties and engage in business development activities on weekends and during vacations, and that the destinations were chosen with the understanding that he could strengthen or develop his relationships with certain clients or prospects there.” Strangely, the judge was not convinced either.

Nor was he able to convince the judges that hosting a reception the day after his wedding at the Musée des Arts Forains in Paris—" featuring, among other things, a gypsy orchestra, a gondola ride, and a cocktail/buffet/dinner/dessert menu "—was not a personal event. The firm had been unable to produce the invitations to the clients.

The tax assessment has therefore been upheld in its entirety by the Administrative Court.

The notary is thus directly competing with the architect, who had tried to argue that he was entitled to claim membership in the "Head of a Calf" guild.

TA Melun, April 29, 2026, No. 2516642

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