Bericht voorgeschreven bij artikel 74 van de bijzondere wet van 6 januari 1989 Bij arrest van 29 januari 2008 in zake de Belgische Staat tegen Guido Delanghe en Laurette Denecker, waarvan de expediti
Bericht voorgeschreven bij artikel 74 van de bijzondere wet van 6 januari 1989
Bij arrest van 29 januari 2008 in zake de Belgische Staat tegen Guido Delanghe en Laurette Denecker, waarvan de expeditie ter griffie van het Hof is ingekomen op 6 februari 2008, heeft het Hof van Beroep te Gent de volgende prejudiciële vraag gesteld :
Schendt artikel 40, § 1, 2°, b, van het Wetboek van de inkomstenbelastingen 1964, de artikelen 10 en 11 van de Grondwet, in de interpretatie dat de gerealiseerde stopzettingsmeerwaarde overeenkomstig artikel 40, § 1, 2°, (a), van het Wetboek van de inkomstenbelastingen 1964 bij inbreng van één of meer takken van werkzaamheid in een bestaande of op te richten vennootschap waarvan de maatschappelijke zetel in België is gevestigd zonder meer wordt vrijgesteld, daar waar de stopzettingsmeerwaarde bij de inbreng van de algemeenheid van goederen in een vennootschap waarvan de maatschappelijke zetel...
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