Attack on the tax calculation: it is the law, dude!

I must admit that I was wrong in my previous stance over the tax calculation issue. Apparently, The Ministry of Finance has nothing to do with such a strange calculation process. It is prescribed by the law.

Article 134 CIR 92

§ 2. La quotité du revenu exemptée d'impôt est imputée par contribuable 
sur les tranches successives du revenu, en commençant par la première.

What I took for ingenuity was plain stupidity.