Extrait de l'arrêt n° 164/2023 du 23 novembre 2023 Numéro du rôle : 8078 En cause : le recours en annulation des articles 2, 3, 5
Extrait de l'arrêt n° 164/2023 du 23 novembre 2023Numéro du rôle : 8078En cause : le recours en annulation des articles 2, 3, 5, 14 et 15 de la loi du 3 août 2016 « instaurant une nouvelle taxe annuelle sur les établissements de crédit en remplacement des taxes annuelles existantes, des mesures de limitation de déductions à l'impôt des sociétés et de la contribution à la stabilité financière », introduit par la SA « MeDirect Bank ».La Cour constitutionnelle, chambre restreinte,composée du président P. Nihoul et des juges-rapporteures E. Bribosia et J. Moerman, assistée du greffier N. Dupont,après en avoir délibéré, rend l'arrêt suivant :I. Objet du recours et procédurePar requête adressée à la Cour par lettre recommandée à la poste le 11 septembre 2023 et parvenue au greffe le 13 septembre 2023, la SA « MeDirect Bank », assistée et représentée par Me D. Garabedian, avocat à la Cour de cassation, et par Me X. Pace, avocat au barreau de Bruxelles, a introduit un recours en annulation des articles 2, 3, 5, 14 et 15 de la loi du 3 août 2016 « instaurant une nouvelle taxe annuelle sur les établissements de crédit en remplacement des taxes annuelles existantes, des mesures de limitation de déductions à l'impôt des sociétés et de la contribution à la stabilité financière » (publiée au Moniteur belge du 11 août 2016...
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