Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989 Par jugement du 30 janvier 2008 en cause de la SA « Athlon Car Lease Belgium » contre l'Etat belge, dont l'expédition est parvenue
Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989
Par jugement du 30 janvier 2008 en cause de la SA « Athlon Car Lease Belgium » contre l'Etat belge, dont l'expédition est parvenue au greffe de la Cour le 6 février 2008, le Tribunal de première instance de Bruxelles a posé les questions préjudicielles suivantes :
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« En modifiant les articles 9(B) et (E) du Code des taxes assimilées aux impôts sur les revenus par la loi du 8 avril 2002 ' modifiant les articles 5, 9, 11, 21 et 42 du Code des taxes assimilées aux impôts sur les revenus en exécution de la directive 1999/62/CE du Parlement européen et du Conseil, du 17 juin 1999, relative à la taxation des poids lourds pour l'utilisation de certaines infrastructures ', le législateur fédéral viole-t-il les articles 10, 11, 170 de la Constitution et/ou les règles répartitrices de compétence cf. l'article 26, § 1er, 1°, de la loi spéciale du 6 janvier 1989 sur la Cour d'arbitrage contenues dans l'article 4, § 3, de la loi spéciale du 16 janvier 1989 relative au financement des communautés et des régions, tel qu'il a été modifié par la loi spéciale du 13 juillet 2001 portant refinancement des communautés et extension des compétences fiscales des régions ? »;
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