Decision of the French Constitutional Council on compensation for bodily harm

Decision of the French 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.

Click here for more information (Source Constitutional Council (Decision No. 2018-747 QPC)) or download the French Constitutional Council’s commentary (in French).

This article was first published by BMHAvocats.

News 4 Dec, 2018