L’arrêt de la Cour Constitutionnelle du 2 avril 2009 : Calcul de la réduction d'impôt pour allocations de chômage des personnes mariées et des cohabitants légaux
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L’arrêt de la Cour Constitutionnelle du 2 avril 2009 : Calcul de la réduction d'impôt pour allocations de chômage des personnes mariées et des cohabitants légaux
Depuis l'exercice d'imposition 2005, suite à la loi réforme de l'impôt des personnes physiques, les revenus des personnes mariées et des cohabitants légaux sont en principe pris en compte séparément pour le calcul de l'impôt. Cette règle n'est toutefois pas d'application en ce qui concerne le calcul de la réduction d'impôt pour allocations de chômage, pour lequel les revenus des personnes mariées et des cohabitants légaux sont encore additionnés.
Ceci est de nature à créer une différence de traitement entre les contribuables mariés - ou cohabitants légaux - et les contribuables cohabitants de fait.
Il a été posé à la Cour Constitutionnelle la question de savoir si l’article 150 du Code des impôts sur les revenus était, en ce qu’il dispose que la réduction d’impôt pour allocations de chômage doit être calculée ensemble pour les deux conjoints alors que les autres réductions d’impôts doivent être calculées par contribuable, compatible avec les articles 10 et 11 de la Constitution, étant donné qu’il établit (à propos des seules allocations de chômage) une différence de traitement entre les contribuables mariés - ou cohabitants légaux- et les contribuables cohabitants de fait, alors que ces deux catégories de personnes se trouvent dans une situation semblable.
Dans les faits de l’espèce, une contribuable avait, durant la période imposable relative à l’exercice d’imposition 2005, bénéficié d’allocations de chômage et d’autres revenus professionnels, tandis que son époux n’avait, lui, pas perçu de telles allocations. N’ayant...
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