Is it in a company's best interest to join the local "Questions pour un champion" club?

An IT company underwent a tax audit, following whichadministration issued an assessment notifying the company of adjustments, particularly with respect to a number of expenses that had been deducted from the company’s income.

Among these expenses, the company had deducted its membership in the local "Questions pour un champion" club from its earnings.

She argued that it was a gift and that it was in the company's best interest.

This did not convince the Court, which ruled that it was a purely gratuitous gift that presented no benefit to the company. The Court therefore upheld the non-deductibility of the expense and the resulting tax assessment.

CAA Paris, May 22, 2025, No. 23PA03730

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