Traduction de «Régime du quotient conjugal » (Français → Anglais) :

Preliminary ruling · Cour d'Appel de Bruxelles · Interpretation of Art. 13 of the Protocol on the Privileges and Immunities of the European Communities · Exemption from national tax on salaries paid by the Communities · Compatibility of a national rule whereby the spouse of a European official is taxed separately, without the benefit of the matrimonial allowance system

5. For the calculation of the theoretical amount referred to in Article 46 (2) (a) of the Regulation, in schemes in which old-age pensions are calculated on the basis of retirement points, the competent institution shall take into account, in respect of each of the years of insurance completed under the legislation of any other Member State, the number of retirement points arrived at by dividing the number of retirement points acquired under the legislation it applies by the number of years corresponding to these points.

The working spouse exercises a self-employed activity, while wage and salary earners already benefit since the 1992 tax year from arrangements very similar to those proposed in the recommendation (Mrs Scrivener's representations to Mr Maystadt). The differences in the two cases will be as follows: Income BFR 1 million Income BFR 2 million Present Recommended Present Recommended situation situation situation situation BFR 402 000 BFR 240 000 BFR 936 000 BFR 750 000 difference BFR 162 000 difference BFR 186 000 Explanation: the difference is explained by the non-application to non-residents of the married couples quotient system and the basi ...[+++]c deductions for spouses (BFR 143 000 per person) and dependent children (BFR 99 000 for two children).

The differences in the two cases will be as follows: Income BFR 1 million Income BFR 2 million Present Recommended Present Recommended situation situation situation situation BFR 402 000 BFR 240 000 BFR 936 000 BFR 750 000 Difference: BFR 162 000 Difference: BFR 186 000 Explanation: The difference is explained by the non-application to non-residents of the dependent spouse allowance ("quotient familial") and of the basic deductions for spouses (BFR 143 000 per person) and dependent children (BFR 99 000 for two children).

The current state of law under the Indian Act does not take into account the interests of both spouses or the interests of any children in the matrimonial home, nor does it address the matrimonial real property implications of reserves using the custom allotment system to which the minister has referred.