Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989 Par jugement du 19 septembre 2007 en cause de la SA « Pic Epeiche » contre l'Etat belge, dont l'expédition est parvenue au greffe d
Avis prescrit par l'article 74 de la loi spéciale du 6 janvier 1989
Par jugement du 19 septembre 2007 en cause de la SA « Pic Epeiche » contre l'Etat belge, dont l'expédition est parvenue au greffe de la Cour le 1er octobre 2007, le Tribunal de première instance de Namur a posé la question préjudicielle suivante :
L'article 75, 3°, du CIR/1992 viole-t-il les dispositions des articles 10, 11 et 172 de la Constitution lorsque :
En excluant du bénéfice des dispositions des articles 68 et suivants du CIR/1992 les sociétés qui, en raison de l'exercice de leur activité sociale, ont cédé à un tiers autre qu'une personne physique qui affecte ces immobilisations à la réalisation de bénéfices ou de profits l'usage des immobilisations acquises, il établit une distinction arbitraire et non justifiée raisonnablement et objectivement entre les sociétés qui, bénéficiant des mêmes dispositions, ont cédé à des tiers l'usage des immobilisations qu'elles ont acquises et celles qui ne les ont pas cédées;
En excluant du bénéfice des dispositions des articles 68 et suivants du CIR/1992 les sociétés qui, en raison de l'exercice de leur activité sociale, ont cédé à un tiers autre qu'une personne physique qui affecte ces immobilisations à la réalisation de bénéfices ou de profits l'usage des immobilisations acquises, il établit une distinction arbitraire et non justifiée raisonnablement et objectivement entre les sociétés qui, bénéficiant des mêmes dispositions, ont cédé à une personne physique qui affecte ces immobilisations à la réalisation de bénéfices ou de profits et celles qui les ont cédées...
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