In a case concerning the income tax liability of life annuities paid as compensation for personal injury, Christophe Jolk raised a priority preliminary ruling on constitutionality regarding the conformity of Article 81, paragraph 9 bis, of the General Tax Code with the rights and freedoms guaranteed by the Constitution. In its Decision No. 2018-747 QPC of November 23, 2018, the Constitutional Council declared the words “pursuant to a judicial award” appearing in Article 81(9) bis of the General Tax Code to be contrary to the Constitution. Source: Constitutional Council (Decision No. 2018-747 QPC): click here for more information. Or download the Constitutional Council’s commentary below: