V: Minimum flat-rate assessment of taxable income based on certain lifestyle factors

1. In the event of a marked disproportion between a taxpayer’s lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain elements of this lifestyle, when this sum is greater than or equal to €50,447; this limit is increased each year in the same proportion as the upper limit of the first bracket of the income…