Auszug aus dem Entscheid Nr. 164/2023 vom 23. November 2023 Geschäftsverzeichnisnummer 8078 In Sachen: Klage auf Nichtigerklärung der Artikel 2, 3, 5
Auszug aus dem Entscheid Nr. 164/2023 vom 23. November 2023Geschäftsverzeichnisnummer 8078In Sachen: Klage auf Nichtigerklärung der Artikel 2, 3, 5, 14 und 15 des Gesetzes vom 3. August 2016 « zur Einführung einer neuen jährlichen Steuer auf Kreditinstitute zur Ersetzung der bestehenden jährlichen Steuern, der Maßnahmen zur Begrenzung der Abzüge im Rahmen der Gesellschaftssteuer und des Beitrags zur Finanzstabilität », erhoben von der « MeDirect Bank » AG.Der Verfassungsgerichtshof, Kleine Kammer,zusammengesetzt aus dem Präsidenten P. Nihoul und den referierenden Richterinnen E. Bribosia und J. Moerman, unter Assistenz des Kanzlers N. Dupont,erlässt nach Beratung folgenden Entscheid:I. Gegenstand der Klage und VerfahrenMit einer Klageschrift, die dem Gerichtshof mit am 11. September 2023 bei der Post aufgegebenem Einschreibebrief zugesandt wurde und am 13. September 2023 in der Kanzlei eingegangen ist, erhob die « MeDirect Bank » AG, unterstützt und vertreten durch RA D. Garabedian, beim Kassationshof zugelassen, un RA X. Pace, in Brüssel zugelassen, Klage auf Nichtigerklärung der Artikel 2, 3, 5, 14 und 15 des Gesetzes vom 3. August 2016 « zur Einführung einer neuen jährlichen Steuer auf Kreditinstitute zur Ersetzung der bestehenden jährlichen Steuern, der Maßnahmen zur Begrenzung der Abzüge im Rahmen der Gesellschaftssteuer und des Beitrags zur Finanzstabilität » (veröffentlicht im Belgischen Staatsblatt vom 11. August 2016, zweite Ausgabe).Am...
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