Chèques-repas: une jurisprudence erratique
Auteur | Sophie Vanhaelst |
Le 1er février 2000, la Cour d'appel d'Anvers rendait un arrêt aux termes duquel elle estimait que les frais supportés pour des tickets-repas étaient déductibles à titre de frais professionnels dans le chef de l'employeur.
Le raisonnement de la Cour d'appel d'Anvers était que les frais exposés par un employeur pour la mise au travail de son personnel constituent des frais professionnels non seulement en ce qui concerne le salaire mais aussi en ce qui concerne les frais accessoires exposés par l'employeur pour permettre au personnel de travailler dans des conditions agréables.
La Cour d'appel d'Anvers avait vérifié si l'avantage accordé par l'employeur à son personnel pouvait être exonéré au titre d'avantages sociaux. Elle en avait déduit que le système des tickets restaurant ne répondait à aucun des critères édictés par l'article 38, 11° du Code relatif aux avantages sociaux et que par voie de conséquence, les frais exposés par la société ne pouvaient donc être rejetés en application de l'article 53, 14° du Code.
Certains avaient vu dans cet arrêt la consécration définitive de la déductibilité des tickets restaurant. D'autres, à plus juste titre, incitaient à la prudence d'autant que...
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