Résumé: La pension versée à l'ex-épouse du recourant mais destinée à l'entretien d'un enfant majeur n'est pas déductible par le débiteur.
Volltext (verifizierbarer Originaltext)
!"""""" !" #$" " #$ $#$%%%#$% &%' ()
$ #%#$%
%&'()%
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
%*'()%
'*(&*'&))+ &J+9#EH A1 #-$- / AE-$ "//BC&D))),%,"E #-"$@"0%" -6- ""6-7 -"A -1$D1 /2, (5, "&& /6&));#A C"2 ", /" $/ " " 0%" " " -6 -" D - - 0 1 /2 - -"-, " -" $- /-1 / " 6 -E A""/- A-/K E- $- "// H M-$/ - 11 /-8, 11 # A7/ -"-"-/ -"0%"@" /" $ @A -A1 /2#" $- "- -" 1-E-1-" -6 -"A - -- @1-/2 -"-/ -1"A -(&;9,9-A C - -" " 1- /2 " -66 "// 1- - - 7 A0%"# " -66 61--- A ""/- A-/K - BC&*D))),%"61--/"6, (*, &+" "6&));#" -66-E# "A - 7/ -$"E @ A- " ", $- "/" / " - "-A CE-$- -/" " - -"$@"0% "#"EA1- - " - "K, (;,
&; /6 &))+# "//--" " /- $6-- " A 2 " , " - -/ A0 - 27/ -6/-8- &) /6(333E -" BC &D))),% $- H "- "// " -6 -" @ A -A1 /2$-- / @-A /- A0%" " -66, # "1"// @ # /"/ "N " 1 $- /2# " -66 A$- A "- - #-"$- -" -6 -"A -EA-- $-, (+, "+"$/6&))+#!,......- 2 "% $ -6/-- -1" --""//--"" -," @" -" ED1- -6-- " -" 0 -"&))(#A-"-/ -BC&*D))),%$@" 0%" -- ED@ D -" A$- 0 -" 1-- -$ / -8 A-/K A&))(&*2$-&))5#- 0 -" "/ -"-, A"E$- 6" -0%"0-$" - 8 -"-, A - " - A- -" A A-/K # /- $"" 7 1M" E 6"- ""/-E1 / @/87 -" K 1--0%-/H/8EA-- - AG7/2"-,
%;'()%
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
D -;%#" - $-"-/ - $ "2"- -$"# 2---/ " 1- # -- E " -6 -"D -$@D "1 E- D "- # @ D0-" " 1"- -" $ 0 -" D"6-7 -"D -"D- 1""- 1/-, 6, D -3 1"-D-/"- -"":I-E>/K $ >$ -/"6? && /6 &))) % % % 5 (*? -"E" -/"6-"-/ -"6 "-%/H/ " -66 -$" " 2---/ " 1- # -- E " -6 -"D -"6 D "1 E -D "- , , @ D - () %#-/ -"E" 0" D-/K -"$0 -"D"6-7 -"1""- 1/-#@D0 -"-"-/ - " -6 -"D - / -"@D -3 1-,;,
D- "- 1>,&5 1O&*, 55,(,"- 1D-/K 1- (*/6(33)%C%9+*&,((?#" - -E 0 -"- -" " - # "- 7$"- - -7 H -61&,;*('&))5&* "P &))*# C &)); &5* "-, +,(, &54 " CO Q, 9#"- 1--#58/,,(5;#(;5? E-" 0" $"61---O
7- 1M" - -" /--6 " " -66# " // " -" D -# % /-1 / $- E -%- - @ " 7 "-6-- -" #@/H/#" -@A-/K, +, D " E " -6 -" D - $ @ 1 /2" -6, --$7 $: 2--E-"=0=$:-11;#&8/7:-"- -1 27/ -$"&) /6(333, " " - ED-D7- D-"-/ -1$" 0%"# -6"$,D C -/E @ED"- H "-"//" -6 -"D - -01 /2, J, -"-/ -$- -;% 3 1% "" @ " -6 -" D - - @ "$- 6"- D0% "0D -(&;9, #27/ -$"&) /6(333 -0/ E =-"0=$@D0%""- H 11 @D -D1 $/2#E/ D-/ ", - "EH E-1--"-/ -D -(&;9 /- 6- " -6 -" D - $ 1$ D1 /2 0 -"D"6-7 -"1""- 1/-"D -&JJ9, E- 8 E " -6 -" - -7- H - $" - -"D -;% E" -"2@#""- H 2, 4, "$- " D0/- 7/ " E- " :8D C"E/"$/ " -6 -"#$@ D0%" /- - @ D - 1 /2# -"- R- $-"1-1$" -66,
%4'()%
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
D- D "- - -/# -6 /-- -1 "-8 E 1"/"0%"0@ -"$H 8-"- "- $1-, 11 #/-8#"ED" -6 -" $ 1$1 /2#D - -"D -&JJ9," --0%-E-" -, 6 " -" " " - /-1 / - / "-- -" 1- 61-- D ""/-D-/K #$-/"6-%- "$ 11 - BC&*D))),%,# - -D C$- -$- :8", D7/ "E/ -8-/"6D- :1- "/6@ 10, 11 # D # "0 -$" 1"/ - ""/-E /- " $ 0 2 1-0 - - , D # D0% " "/- @ 68/ 1- -11 8 " ED $- /7
%3'()%
'*(&*'&))+ "//$1 , 1-#D C0/ -E -8 "- "-- $--" 0 -"@D- "- " - 6" #/ -/-- / ED- 0 /" , ((, " " -"#"2, (&, /"/ BC (D))),% /- @ :7 " E- "/6,D-- -7-/- -" "I>,4J, (& ?, TTTTT (#%$ %
*+,! - $6"- 2 +"$/6&))+!"-......" --""//--" ""/ -8D-/K &; /6 &))+O ,- 2 O / @:7" /"/ BC(D))),%O - ED-/- $O - E# "1"// 0 - 4& -$ "- 1 -6 1(J2-&));>C%9(J5,(()?# H H " 2" E- -$ " -1- -" %$ -6 1# $"- "/ -8"- 6-O//"-""- --E"-"# /" -1 /"I$ " -7 " ""/ -O- "- H -61#()))(*#$"-" "$"- "-E 0 "- -" D - *& C, H -8 "-" " # -$"E "// /"I $# "-$ H 2"- @ D$"-O "//-E H @ ! " # $" " -- ED@ "//--" " " / -8 D-/K @ D/-- -" 1- ",
%()'()%
'*(&*'&))+ 9-7 <!,I:8#- #!/"$I B-#!,:-#!/"# 27,
"/-6/-- -1< 711-8%2- < ,-"%9-7- - < C,I:8 "-"1"/ H "//-E0 -, 8$# 711-8<