projetos

Forfait expenses and unpaid alimony excluded from housing-income calculation

ATA/330/1997Tribunal de Justiça / Câmara Administrativa27 de mai. de 1997Dismissed

Abrir fonte

Extraído pela Omnilex

Resumo Omnilex

In a dispute over the income basis for a housing allowance under the LGL, the court held that flat-rate reimbursements paid by an employer for daily expenses, car expenses, fines, clothing, and restaurant meals cannot be deducted from income. Such abstract allowances do not allow sufficiently detailed administrative verification, unlike reimbursements made against supporting documents. The court also held that unpaid alimony is not included in the income calculation, since only benefits actually received are relevant under Art. 16 LCP.

Sumário Omnilex

LGL.31 c al.1; calculation of relevant income for housing allowance; deductibility of employer reimbursements and unpaid alimony. Flat-rate expense allowances paid by an employer are not deductible from income where they are not tied to specifically proven expenses and do not permit effective administrative control. By contrast, reimbursements of actually incurred expenses supported by vouchers may be taken into account. Unpaid alimony is excluded from the calculation, because only benefits actually received may be considered (art. 16 LCP). The decisive criterion is the sufficiently close connection between the payment and the actual expense burden borne by the employee.

Texto completo

Descripteurs

LOGEMENT; DEDUCTION(SENS GENERAL); OBLIGATION D'ENTRETIEN; ALLOCATION DE LOGEMENT; LOGEMENT SOCIAL; REVENU; REVENU DETERMINANT; IEA

Normes

LGL.31 c al.1

Résumé

Les indemnités forfaitaires versées par l'employeur au titre de frais journaliers et de frais de voiture ne peuvent être déduites du revenu au sens de la LGL, au contraire des cas où l'employé se fait rembourser ses frais sur présentation de justificatifs. Les montants de contraventions routières, des frais d'habillement et des repas au restaurant, lorsque l'employé est trop éloigné de son domicile, ne peuvent être déduits du revenu lorsque leur remboursement intervient par le biais d'une indemnité forfaitaire, dès lors que ce mode de dédommagement ne permet pas un contrôle détaillé par l'administration. Les pensions alimentaires non versées ne sont en revanche pas prises en compte dans le calcul du revenu, puisque seules doivent être retenues les prestations effectivement touchées (art. 16 LCP). Des indemnités forfaitaires versées par l'employeur ne peuvent être déduites du revenu pris en compte pour l'octroi d'une allocation de logement, car leur caractère abstrait n'établit pas un lien suffisamment étroit avec les frais effectivement engagés par le travailleur.

Palavras-chave

housing allowanceincome calculationflat-rate expensesdeductionalimonyactual receiptadministrative controlsocial housing

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether flat-rate reimbursements for daily expenses, car expenses, fines, clothing, and restaurant meals must be deducted from income for housing-allowance purposes under the LGL.

Decisão extraída

No. Only reimbursements of actual expenses supported by vouchers may be deducted; flat-rate allowances are too abstract and cannot be sufficiently controlled by the administration.

Fundamentação extraída

A flat-rate reimbursement does not establish a sufficiently close link to expenses actually incurred by the worker, unlike reimbursement on presentation of receipts.

Questão jurídica principal

Whether unpaid alimony payments are taken into account when calculating income for housing-allowance purposes.

Decisão extraída

No. Only benefits actually received are counted under Art. 16 LCP, so unpaid alimony is excluded from the income calculation.

Fundamentação extraída

The income assessment is based on amounts effectively received, not on sums merely due in principle.

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.