The definitions I have seen seem to point to these both being "company car," as you mention. However, from the contract excerpt you give, it looks like the second (vehicule de societe) might better be translated along the lines of company motor pool vehicle. Typically motor pool vehicles are only used during business hours (usually must be checked out and checked back in before and after use), while a company car is something that the employee can benefit from during off hours as well.

a quick look around suggests that tax law on this issue varies somewhat from country to country. I would go with the above for brevity and clarity, given that you will be spelling out the definition in the paragraphs you quote.

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Note added at 23 mins (2008-07-07 14:14:45 GMT)
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actually, "restricted use" looks even better with a little more Googling; see for example http://www.publications.parliament.uk/pa/cm200304/cmstand/a/... "I would be interested to learn whether that comes under restricted use—in other words, if the employer defines that within the context of carrying out various business mileage while being on call, the employee can also go to the supermarket and carry out various other duties. That would help us to make the distinction between the normal flexibilities of the use of a commercial vehicle as opposed to the outright use of a vehicle masquerading as a van that is simply a company car by any other name."

At the multinational where I used to work these were referred to as company cars (representing status, part of the remuneration package etc) and job-allocated cars (representing need for transport to do ones job).

I don't disagree with the definition already given of 'pool car', but at this particular company an employee was often allocated his/her own car, rather than just taking one from a pool.

From GDT:

voiture de fonction n. f.
official car
.

Définition :
Voiture automobile mise à la disposition d'une personne par une organisation privée ou publique, dans le cadre de ses fonctions.
.

Sous-entrée(s) : .


synonyme(s)
voiture de service n. f.

quasi-synonyme(s)
voiture professionnelle n. f.
voiture d'entreprise n. f.
voiture de société n. f.
véhicule de fonction n. m.
véhicule d'entreprise n. m.
véhicule de société n. m.



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Note added at 1 day4 hrs (2008-07-08 18:50:08 GMT)
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I would like to better explain mz choice of words: first of all an official car is a car owned by the organization that the organization can use as it deems fit: either officially, or for the private use of the employees of the said organization, for instance an executive will have a driver take him from home and drive him to the office, or even in the best interest of the organization the car may be used to drive a lower rank employee to the office because there is a reason of some kind. O r even if there is a minibus owned by the company it can be used to drive employees to a special location for a weekend retreat and all of this is part of a special social plan of the organization as special employee benefits. Some organizations in my country do have holiday purposes villas for their employees. But all of these functions are still covered by the organization as official expenses and these cars or minibuses are still official cars of the organization versus the private cars of the employees. But a private car may offer official services in certain special instances and then the employee or even a non-employee person providing the service may be paid fotr these official purpose services. Now, a company car is a car owned by the company too and it can never be owned by either an employee or another non-employee person. As simple as that. As to the pool cars they are all the cars of the company and/or in some cases, they can be cars provided by a specialized company. Going back to the idea of an official car, for special purposes, a rented car can become an official car temporarily and so on. I hope I clarified the meanings of these terms.