Extrait de l'arrêt n° 130/2023 du 21 septembre 2023, de 21 septembre 2023
Article M. Extrait de l'arrêt n° 130/2023 du 21 septembre 2023
Numéro du rôle : 7991
L'examen des dispositions en cause au regard des autres normes de référence visées dans les questions préjudicielles ne saurait aboutir à un constat d'inconstitutionnalité plus étendu ".
B.5. Pour des motifs identiques à ceux qui ont été exposés dans l'arrêt n° 136/2022 précité, le moyen unique est fondé.
Il y a lieu d'annuler les articles 2, 3, 5, 14 et 15 de la loi du 3 août 2016 en ce qu'ils s'appliquent à l'exercice d'imposition 2016.
Par ces motifs,
la Cour
annule les 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...
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