Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail et social, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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L’IMPÔT SUR LE REVENU NE CONSTITUE PAS UNE CHARGE DU MARIAGE.

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Raymond AUTEVILLE

Une femme divorcée a demandé, dans le cadre de la liquidation du régime matrimonial, le remboursement d’une somme de DEUX MILLE HUIT CENT CINQUANTE SEPT EUROS QUATRE VINGT DOUZE CENTIMES (2 857,92€ ) payée par elle, au titre de l’impôt sur le revenu de 1992.

Les juges du fond l’ont déboutée, au motif que l’impôt sur le revenu constitue une charge du ménage.

La Cour de Cassation censure cette décision, au motif que l’impôt sur le revenu constituant une charge découlant directement des revenus personnels à chaque époux, ne figure pas au nombre des charges du mariage auxquelles chacun des époux doit contribuer, aux termes de l’article 1536 du Code Civil (Cass. 1e Civ. 5 novembre 2014 n°13-22605).