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Alimony deductions limited to family-law judgments or approved agreements

ATA/475/1995Court of Justice / Administrative ChamberSep 19, 1995

Open source

Extracted by Omnilex

Omnilex summary

The decision interprets RLGL.9 in connection with housing deductions. It holds that maintenance payments can be deducted beyond the flat-rate deductions only when they are owed under a judgment of separation, divorce, or another family-law agreement that has been duly ratified by the competent tutelary and/or judicial authority. Other maintenance obligations do not qualify for this additional deduction.

Omnilex headnote

RLGL.9; additional deduction for maintenance payments; only alimony arising from a judgment of separation, divorce, or another family-law agreement ratified by the competent tutelary and/or judicial authority qualifies. The provision is to be construed restrictively: the deductible maintenance must have a family-law basis and be formalized by the relevant authority; mere obligations to maintain, absent such ratification or judgment, are insufficient. The flat-rate deductions under the housing rules are exhaustive save for this specifically defined exception.

Full text

Descripteurs

LOGEMENT; DEDUCTION(SENS GENERAL); OBLIGATION D'ENTRETIEN; IEA

Normes

RLGL.9

Résumé

Seules les pensions alimentaires dues en vertu d'un jugement de séparation de corps, de divorce ou de toute autre convention basée sur le droit de la famille et dûment ratifiée par une autorité tutélaire et/ou judiciaire peuvent être déduites en sus des déductions forfaitaires de l'article 31 C LGL.

Keywords

housingdeductionmaintenance obligationfamily lawalimonyratified agreement

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether alimony/maintenance payments may be deducted in addition to the flat-rate deductions under RLGL.9.

Extracted holding

Only alimony due under a separation, divorce, or other family-law agreement duly ratified by the competent tutelary and/or judicial authority may be deducted in addition to the flat-rate deductions.

Extracted reasoning

The court interpreted RLGL.9 as limiting additional deductions to maintenance obligations arising from a family-law judgment or a ratified family-law agreement; other maintenance obligations do not qualify.

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