Bekanntmachung vorgeschrieben durch Artikel 74 des Sondergesetzes vom 6. Januar 1989 In seinem Urteil vom 28. November 2007 in Sachen Sabine Prouvost gegen den Belgischen Staat, dessen Ausfertigung a
Bekanntmachung vorgeschrieben durch Artikel 74 des Sondergesetzes vom 6. Januar 1989
In seinem Urteil vom 28. November 2007 in Sachen Sabine Prouvost gegen den Belgischen Staat, dessen Ausfertigung am 11. Dezember 2007 in der Kanzlei des Hofes eingegangen ist, hat das Gericht erster Instanz Br¸ssel folgende pr‰judizielle Fragen gestellt:
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´ Verstˆsst Artikel 31 Nr. 4 des EStGB in der auf das Steuerjahr 1998 anwendbaren Fassung gegen die Bestimmungen der Artikel 10 und 11 der Verfassung, indem der vorerw‰hnte Artikel die dem Steuerpflichtigen wegen Kˆrpersch‰den gew‰hrten Entsch‰digungen, die aufgrund eines vom Arbeitgeber des Versicherten abgeschlossenen kollektiven Versicherungsvertrags gegen Unf‰lle im Berufs- und Privatleben geleistet werden, der Einkommensteuer unterwirft, w‰hrend die gleichen Entsch‰digungen, die aufgrund eines vom Versicherten unterschriebenen Einzelversicherungsvertrags geleistet werden, gem‰ss Artikel 38 Nr. 8 des EStGB nicht der Steuer unterliegen? ª;
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´ Verstˆsst Artikel 31 Nr. 4 des...
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