Auszug aus dem Entscheid Nr. 163/2023 vom 23. November 2023 Geschäftsverzeichnisnummer 8074 In Sachen: Klage auf Nichtigerklärung der Artikel 2, 3, 5
Auszug aus dem Entscheid Nr. 163/2023 vom 23. November 2023Geschäftsverzeichnisnummer 8074In 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 « Centrale Kredietverlening » AG und anderen.Der Verfassungsgerichtshof,zusammengesetzt aus den Präsidenten L. Lavrysen und P. Nihoul, und den Richtern T. Giet, J. Moerman, M. Pâques, Y. Kherbache und D. Pieters, unter Assistenz des Kanzlers N. Dupont, unter dem Vorsitz des Präsidenten L. Lavrysen,erlässt nach Beratung folgenden Entscheid:I. Gegenstand der Klage und VerfahrenMit einer Klageschrift, die dem Gerichtshof am 24. August 2023 bei der Post aufgegebenem Einschreibebrief zugesandt wurde und am 28. August 2023 in der Kanzlei eingegangen ist, erhoben 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): die « Centrale Kredietverlening » AG, die Gesellschaft luxemburgischen Rechts « Industrial and Commercial Bank of China (Europe) S.A. » und die Gesellschaft luxemburgischen Rechts « CBP Quilvest S.A. »...
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