Income apportionment between spouses: non-employment and special income shared equally; employment income taxed to the earner. Where spouses are governed by communiao dos bens, income from ordinary sources (other than 'Income from employment') and from special sources is to be apportioned equally between them and included separately in each spouse's total income, while 'Income from employment' is included in the total income of the spouse who actually earned it; communiao dos bens refers to the community of property under the Portuguese Civil Code of 1860 as applied in the specified territories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income apportionment between spouses: non-employment and special income shared equally; employment income taxed to the earner.
Where spouses are governed by communiao dos bens, income from ordinary sources (other than "Income from employment") and from special sources is to be apportioned equally between them and included separately in each spouse's total income, while "Income from employment" is included in the total income of the spouse who actually earned it; communiao dos bens refers to the community of property under the Portuguese Civil Code of 1860 as applied in the specified territories.
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