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):