LTaxpayers preparing to complete their tax return may wish to deduct certain expenses professionals to reduce their taxes. Please note: the tax administration will only accept these deductions if they are accompanied by invoices (and not bank card receipts) and they are justified.
These refusals by the administration will be validated by the courts, if one or the other of the two conditions is not met. Examination of court decisions shows that the administration can very scrupulously monitor the validity of the deductions claimed.
It thus verifies that the transport costs of employees are indeed those of home-work journeys, of less than 40 kilometers; that the distances were not fictitiously extended (administrative court of Nîmes, February 2, 2024) ; that the round trips recorded were only made on working days, and not on public holidays or days off (Douai Administrative Court of Appeal, October 26, 2023).
It ensures that the number of journeys declared by the employee and the employer correspond; that the place of exercise announced is indeed that of the boss’s headquarters (administrative court of appeal of Lyon, March 21, 2024) ; that a person who says he uses his personal vehicle to go to work is indeed the owner of this vehicle. She refuses the car rental costs which concern the weekend (administrative court of Toulon, October 9, 2023).
Medical reasons
The administration also scrutinizes the “additional costs” of food: they were 15 euros maximum per meal in 2023 (i.e. the difference between the value of the meal taken at home, of 5.20 euros, and the deduction ceiling, of 20.20 euros). They are only deducted if the employee or self-employed person proves that they had to eat outside their home, because of their schedule or the distance from their home. And if the invoices produced concern restaurants located near their place of work (Paris Administrative Court of Appeal, May 31, 2023).
If a university professor deducts part of his rent on the grounds that he prepares his courses at home, the administration asks him to prove that he does not have an office at his workplace and that he affects an entire room of his accommodation at this professional use (administrative court of appeal of Paris, May 31, 2023).
The tax authorities do not accept deductions for expenses “dual residence” that in case of “special circumstances”. May 9, 2023the Versailles administrative court of appeal requires him to deduct some 14,000 euros in rent from the income of a couple in a civil partnership, one of whom suffers from a long-term illness prohibiting him from long journeys.
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