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 full-time parental leave, unless otherwise provided in the employment contract.