The impossibility for a single-member limited liability company (EURL) subject to corporate tax to cover the cost of a dental prosthesis for the lawyer-manager

Administrative Court of Appeal (CAA) Marseille, October 13, 2016, No. 15MA00769

Full analysis by Me Romain Subirats available in Revue Droit et Santé

“The judges classify this amount under income from movable capital. They refuse to recognize it as salary, expense reimbursement, or remuneration under Article 62 of the French General Tax Code (Code général des impôts) (...).”