Extrait de l'arrêt n° 162/2023 du 23 novembre 2023 Numéro du rôle : 8065 En cause : le recours en annulation des articles 2, 3, 5
Extrait de l'arrêt n° 162/2023 du 23 novembre 2023Numéro du rôle : 8065En 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 société de droit néerlandais « BinckBank N.V. ».La Cour constitutionnelle,composée des présidents L. Lavrysen et P. Nihoul, et des juges Y. Kherbache, S. de Bethune, E. Bribosia, W. Verrijdt et M. Plovie, assistée du greffier N. Dupont, présidée par le président L. Lavrysen,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 14 juillet 2023 et parvenue au greffe le 17 juillet 2023, la société de droit néerlandais « BinckBank N.V. », assistée et représentée par Me F. Soetaert, avocat au barreau de Flandre occidentale, 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...
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