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…