Income Tax Liability on Life Annuities Paid as Compensation for Personal Injury

micro bmhIn 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 [...]