Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989 Par arrêt du 29 janvier 2008 en cause de l'Etat belge contre Guido Delanghe et Laurette Denecker, dont l'expédition est parvenue au
Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989
Par arrêt du 29 janvier 2008 en cause de l'Etat belge contre Guido Delanghe et Laurette Denecker, dont l'expédition est parvenue au greffe de la Cour le 6 février 2008, la Cour d'appel de Gand a posé la question préjudicielle suivante :
L'article 40, § 1er, 2°, b), du Code des impôts sur les revenus 1964 viole-t-il les articles 10 et 11 de la Constitution dans l'interprétation selon laquelle la plus-value de cessation réalisée, conformément à l'article 40, § 1er, 2°, a), du Code des impôts sur les revenus 1964, à l'occasion de l'apport d'une ou de plusieurs branches d'activité à une société existante ou à constituer dont le siège social est situé en Belgique sera purement et simplement immunisée, alors que la plus-value de cessation réalisée à l'occasion de l'apport de l'universalité des biens à une société dont le siège social est situé en...
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