France Administrative Supreme Court Clarifies Treatment of Daily Workplace Accident Allowance Under Social Security Code

The French Administrative Supreme Court April 30 issued Decision No. 501601, clarifying the treatment of daily workplace accident allowances under the Social Security Code. The taxpayer, an individual receiving the daily workplace accident allowance, challenged the denial by the Family Allowances Fund (CAF) of a social housing allowance. The Administrative Court of Versailles annulled the denial. On appeal, the Administrative Supreme Court found that: 1) under the Code, the daily allowance is part of resources taken into account in calculating the housing benefit; 2) in calculating the resources taken into account, a 10 percent professional expense deduction applies to the ...