Article 1691 bis of the French General Tax Code
I. – Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of: 1° Income tax where they are subject to joint taxation; 2° Council tax on second homes and other furnished premises not allocated to the principal dwelling where they live under the same roof. 3° De la taxe d’aménagement et des pénalités afférentes. 4° De la taxe d’archéologie préventive mentionnée à l’article…