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

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):