Maître Brigitte BOGUCKI

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit de la famille, des personnes et de leur patrimoine et Droit immobilier

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine

Barreau : Paris

Adresse : 24 RUE EDOUARD LOCKROY 75011 PARIS

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Décharge de solidarité fiscale en cas de divorce ou de séparation

Article juridique

Par Me Brigitte BOGUCKI

L'article 9 de la loi de finances pour 2008 a institué un droit légal à décharge de solidarité de paiement entre époux ou partenaires d'un PACS en cas de divorce ou de séparation.

Cela concerne l'impôt sur le revenu, la taxe d'habitation et l'ISF.

Cette décharge peut être demandée par le conjoint ou le partenaire poursuivi en tant de débiteur solidaire s'il existe une disproportion importante entre le montant de l'impôt réclamé et la situation financière et patrimoniale du demandeur.

Vous trouverez ci-dessous le Bulletin officiel des impôts du 20 avril 2009 commentant cet article.