1. Each taxpayer is taxable to tax on income, both because of its profits and personal incomes than those of her children and persons deemed to bear the meaning of sections 196 and 196 Aa. Income earned by dependent children deemed equal of either of their parents, unless the contrary is proved, be deemed equally divided between the parents.
Except under the provisions 4 and 5, married persons are subject to joint taxation for income received by each of them and those of their children and dependents in the first paragraph, this tax is on behalf of husband , preceded by "Sir or Madam."
partners bound by a civil solidarity pact as defined in Article 515-1 of the Civil Code are subject to income referred to in the first paragraph, a joint assessment. The tax is established in both their names, separated by the word "or."
2. The taxpayer may claim separate taxes for its children where they derive income from their work or an independent fortune of her own.
3. Any adult aged under twenty-one years, or less than twenty-five years when studying, or whatever his age, while performing his military service or is afflicted with an infirmity, may opt, within the declaration, and subject to the fourth paragraph 2 of Article II of 156, between: 1 °
taxation of his income in terms of common law;
2 The attachment to the taxpayer to which it belonged before his majority, if the taxpayer to whom it relates accepts this connection and includes in its taxable income to income earned during the entire year by the person, the attachment may be asked, for the years following the year in which he attains his majority, to one or the other parents when they are taxed separately.
If the person seeking the attachment is married, the option causes the connection of household income to the income of one parent or a spouse.
3 ° The attachment to the taxpayer who picked her up after she became an orphan of father and mother, if the taxpayer to which it belongs accept this attachment and includes in its taxable income to income earned during the entire year by that person.
4. The spouses are subject to separate taxes: a.
When separate property and not living under the same roof;
b. Anytime and pending separation or divorce, they were allowed to have separate residences;
c. Where in an abandonment of the marital home by either spouse, each has separate income.
5. Each partner is personally taxable income that was disposed of during the year of her marriage to the date thereof.
6. In case of death of one spouse, the tax levied on the profits and income not yet taxed is in the name of the spouses. The surviving spouse is personally taxable to the period after death.
7. Each of the partners bound by a civil solidarity pact is personally taxable income that was available from the date the pact was terminated in accordance with Article 515-7 of the Civil Code.
8. a. Where the agreement is terminated during the calendar year of its conclusion or the following year for a reason other than marriage between partners or death one of them, each member of the pact is the subject of a separate tax for the year to its conclusion and that of his break, and endorses this statement of amendment to the income he has had during the subscription year of the pact.
b. When people bound by a civil solidarity pact to marry each other, the provisions of 5 do not apply. When marriage takes place during the calendar year of breaking the pact or the following year, taxpayers are subject to joint taxation under the year of fracture and that of marriage. They shall, if necessary, to stabilize statements made under the year of the fracture.
NOTE: These provisions apply from the income tax in 2004.
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