Question 8246 — veterans and victims of war

Summary

In application of f of 1 of article 195 of the general tax code, the family quotient of people aged over seventy-four and holders of the combatant's card or a pension served under the provisions of the code of military disability pensions and war victims is increased by an additional half-share. This provision is also applicable to persons aged over seventy-four years, widows of people meeting all the required conditions, which assumes that the deceased benefited, at least for one tax year, from the half-share mentioned above. It follows that the widows of persons holding the combatant's card who have not reached the age of seventy-four cannot benefit from this additional half-share. Indeed, maintaining the half-share for the benefit of the widowed person in the event of the death of the holder of the veteran's card after seventy-four years of age, this prevents the loss of this half share, from which he benefited before death, from penalizing him. On the other hand, it is not fair to grant a specific advantage to widows over the age of seventy-four of people holding the combatant's card who themselves have never benefited from this half share. This advantage constitutes a exception to the principle of the family quotient, since it does not correspond to any actual burden, nor family burden, nor burden linked to a disability. Therefore, like any tax advantage, this family quotient supplement can only be preserved if it retains an exceptional character, which prevents an extension of its scope of application.

Machine translation from French. The official text remains authoritative.

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