Extrait de l'arrêt n° 46/2021 du 11 mars 2021 - (Numéro du rôle : 7481) suspension, de 11 mars 2021
Article M.
En cause : la demande de suspension partielle de l'ordonnance de la Région de Bruxelles-Capitale du 29 octobre 2020 " modifiant l'ordonnance du 26 juillet 2013 transposant la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE et modifiant le Code bruxellois de procédure fiscale ", introduite par l'association de fait " Belgian Association of Tax Lawyers " et autres.
Par ces motifs,
la Cour
-
suspend :
- l'article 9/2, § 6, alinéa 1er, 1°, de l'ordonnance de la Région de Bruxelles-Capitale du 26 juillet 2013 " transposant la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE ", tel qu'il a été inséré par l'article 6 de l'ordonnance du 29 octobre 2020 " modifiant l'ordonnance du 26 juillet 2013 transposant la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE et modifiant le Code bruxellois de procédure fiscale ", uniquement en ce qu'il impose à l'avocat agissant en tant qu'intermédiaire une obligation d'information envers un autre intermédiaire qui n'est pas son client;
- l'article 9/2, § 6, alinéa 5, de la même ordonnance du 26 juillet 2013, tel qu'il a été inséré par l'article 6 de la même ordonnance du 29 octobre 2020, uniquement en ce qu'il prévoit que l'avocat ne peut pas se prévaloir du secret...
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