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Civil solidarity pact
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Civil solidarity pact
In France, a civil solidarity pact (French: pacte civil de solidarité), commonly known as a PACS (pronounced [paks]), is a contractual form of civil union between two adults for organising their joint life. It brings rights and responsibilities, but less so than marriage. The PACS was voted for by the French Parliament in October 1999, largely to offer some legal status to same-sex couples.
From a legal standpoint, a PACS is a contract drawn up between the two individuals, which is stamped and registered by the clerk of the court. In some areas, couples signing a PACS have the option of undergoing a formal ceremony at the city hall identical to that of civil marriage. Since 2006, individuals who have registered a PACS are no longer considered single in terms of their marital status; their birth records will be amended to show their status as pacsé.
PACS remain available to both same and opposite-sex couples despite the introduction of marriage and adoption rights for same-sex couples in May 2013.
The French National Assembly failed to pass PACS in October 1998. The law was proposed by the left-of-center government of Prime Minister Lionel Jospin, and was very vocally opposed by people, mostly on the right-wing, who opposed LGBT rights. Those, such as Christine Boutin and Philippe de Villiers, argued that PACS and the recognition of homosexual unions would be disastrous for French society. Only one right-wing deputy, Roselyne Bachelot, declared herself in favour of PACS.
The law (Loi n°99-944 du 15 novembre 1999 relative au pacte civil de solidarité) was voted by the French Parliament in November 1999 following some controversy. The debate is remembered for a few incidents, such as when Christine Boutin attempted to filibuster the bill by speaking for five hours in the French National Assembly, and at some point waved a Christian Bible in the direction of the speaker of the Assembly—a surprising gesture in a country where laïcité (implying no intervention of religion into political matters) is specified in the Constitution. Christine Boutin also said, "All civilizations that recognized and justified homosexuality as a normal lifestyle met decadence." Anti-PACS proponents also staged a series of street protests, but the turnout, by their own admission, was disappointingly low. At its creation, Jacques Chirac described PACS as "not adapted to the needs of families". However, most initial opponents now widely accept the PACS (including Jacques Chirac and Christine Boutin, who publicly changed their minds).
It was to be a marked improvement and alternative over the previous certificat de concubinage notoire, which had minimal rights (and responsibilities) and had been seen as having pejorative overtones. The situation of concubinage only made certain benefits extend to the other partner in a union, and did not settle any issue regarding property, taxes, etc.
Initially, PACS offered the right to file joint income taxes only after three years. As of 2005, all PACS couples are required to file joint taxes, in the same manner as married couples. Due to the way that the progressive tax is applied in France, a couple filing joint income taxes, in almost all cases, pays less tax than they would filing separately if one of the partners earns substantially more than the other.
Wealth tax (the Impôt de solidarité sur la fortune) has been applied to the combined assets of both partners since the introduction of the PACS in 1999.
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Civil solidarity pact
In France, a civil solidarity pact (French: pacte civil de solidarité), commonly known as a PACS (pronounced [paks]), is a contractual form of civil union between two adults for organising their joint life. It brings rights and responsibilities, but less so than marriage. The PACS was voted for by the French Parliament in October 1999, largely to offer some legal status to same-sex couples.
From a legal standpoint, a PACS is a contract drawn up between the two individuals, which is stamped and registered by the clerk of the court. In some areas, couples signing a PACS have the option of undergoing a formal ceremony at the city hall identical to that of civil marriage. Since 2006, individuals who have registered a PACS are no longer considered single in terms of their marital status; their birth records will be amended to show their status as pacsé.
PACS remain available to both same and opposite-sex couples despite the introduction of marriage and adoption rights for same-sex couples in May 2013.
The French National Assembly failed to pass PACS in October 1998. The law was proposed by the left-of-center government of Prime Minister Lionel Jospin, and was very vocally opposed by people, mostly on the right-wing, who opposed LGBT rights. Those, such as Christine Boutin and Philippe de Villiers, argued that PACS and the recognition of homosexual unions would be disastrous for French society. Only one right-wing deputy, Roselyne Bachelot, declared herself in favour of PACS.
The law (Loi n°99-944 du 15 novembre 1999 relative au pacte civil de solidarité) was voted by the French Parliament in November 1999 following some controversy. The debate is remembered for a few incidents, such as when Christine Boutin attempted to filibuster the bill by speaking for five hours in the French National Assembly, and at some point waved a Christian Bible in the direction of the speaker of the Assembly—a surprising gesture in a country where laïcité (implying no intervention of religion into political matters) is specified in the Constitution. Christine Boutin also said, "All civilizations that recognized and justified homosexuality as a normal lifestyle met decadence." Anti-PACS proponents also staged a series of street protests, but the turnout, by their own admission, was disappointingly low. At its creation, Jacques Chirac described PACS as "not adapted to the needs of families". However, most initial opponents now widely accept the PACS (including Jacques Chirac and Christine Boutin, who publicly changed their minds).
It was to be a marked improvement and alternative over the previous certificat de concubinage notoire, which had minimal rights (and responsibilities) and had been seen as having pejorative overtones. The situation of concubinage only made certain benefits extend to the other partner in a union, and did not settle any issue regarding property, taxes, etc.
Initially, PACS offered the right to file joint income taxes only after three years. As of 2005, all PACS couples are required to file joint taxes, in the same manner as married couples. Due to the way that the progressive tax is applied in France, a couple filing joint income taxes, in almost all cases, pays less tax than they would filing separately if one of the partners earns substantially more than the other.
Wealth tax (the Impôt de solidarité sur la fortune) has been applied to the combined assets of both partners since the introduction of the PACS in 1999.