La cour d'appel de Bruxelles incite les employés à prendre des cours de langue
Des cours de nÈerlandais et d'anglais sont-ils dÈductibles fiscalement par un employÈ francophone de la Sabena engagÈ comme "dessinateur d'infrastructures"?
"Non", avait rÈpondu le contrÙleur fiscal de l'intÈressÈ qui avait tentÈ de taxer. Argumentation du reprÈsentant de l'administration: "l'employÈ n'a besoin, pour l'exercice de ses fonctions, que de la seule langue de son contrat de travail, en l'occurrence le franÁais".
La Cour d'appel de Bruxelles ne l'a pas entendu de cette oreille et a dÈcidÈ d'admettre la dÈductibilitÈ des frais en estimant que "mÍme si le franÁais est la seule langue de travail de l'employÈ, il est nÈanmoins Èvident qu'une personne qui travaille auprËs de la compagnie aÈrienne nationale est rÈguliËrement en contact, dans l'exercice de ses fonctions, avec des collËgues nÈerlandophones". La Cour d'appel de Bruxelles a mÍme ajoutÈ que "dans le domaine de l'aviation la terminologie anglaise est frÈquemment utilisÈe..."
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