Provided that a company vehicle is made available to an employee for professional purposes, that vehicle is merely a working tool and the employee is required to return the company car to his employer upon cessation of his functions in the event of absences due to sick leave, maternity leave or full-time parental leave.
Where a company car is made available to an employee for private purposes, that availability represents a benefit in kind of which the employee cannot be deprived by reason of absences due to sickness leave, maternity leave or part-time parental leave, unless otherwise provided in the employment contract.
Nota Bene
In accordance with article L. 234-7 (5) of the Labor Code, full time parental leave results in the suspension of the employment contract and all rights and obligations arising therefrom.
Consequently, the right to use a company car for personal purposes is also suspended for the entire duration of the full-time parental leave, unless otherwise provided in the employment contract.