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          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.

          <h1>Apportionment of income between spouses: community property income, except salaries, is equally apportioned and taxed separately.</h1> Where spouses are governed by the community of property regime under the Portuguese Civil Code, income under each head (other than salaries) is apportioned equally between husband and wife and each apportioned share is included separately in the total income of the respective spouse; salaries remain taxable in the hands of the spouse who earned them.

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