DECISION OF THE CONSTITUTIONAL COUNCIL N° 2018 – 747 QPC “INCOME TAX LIABILITY ON LIFE ANNUITIES PAID IN COMPENSATION FOR BODILY HARM”

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In the context of the income tax liability on life annuities paid as compensation for bodily harm, Christophe Jolk raised a priority constitutional question, as to the compliance with the rights and freedoms guaranteed by the Constitution as regards Article 81, paragraph 9 bis, of the French Tax Code.

In its decision No. 2018-747 QPC of 23 November 2018, the Constitutional Council declared the words “by virtue of a court ruling”, in Article 81, paragraph 9 bis, of the French Tax Code, to be unconstitutional.

Source Constitutional Council (Decision No. 2018-747 QPC): click here for more information

Or download the Constitutional Council’s commentary below (in French):

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