Bericht voorgeschreven bij artikel 74 van de bijzondere wet van 6 januari 1989 Bij vonnis van 28 november 2007 in zake Sabine Prouvost tegen de Belgische Staat, waarvan de expeditie ter griffie van h
Bericht voorgeschreven bij artikel 74 van de bijzondere wet van 6 januari 1989
Bij vonnis van 28 november 2007 in zake Sabine Prouvost tegen de Belgische Staat, waarvan de expeditie ter griffie van het Hof is ingekomen op 11 december 2007, heeft de Rechtbank van eerste aanleg te Brussel de volgende prejudiciële vragen gesteld :
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« Schendt artikel 31, 4° W.I.B. zoals van toepassing voor aanslagjaar 1998 de bepalingen van artikel 10 en 11 van de Grondwet, doordat voormeld artikel de aan de belastingplichtige wegens lichamelijke schade toegekende vergoedingen, uitgekeerd op grond van een door de werkgever van de verzekerde afgesloten collectieve verzekeringsovereenkomst tegen ongevallen in het beroeps- en het privé-leven, aan de inkomstenbelasting onderwerpt, terwijl dezelfde vergoedingen, uitgekeerd op grond van een door de verzekerde ondertekende individuele verzekeringskomst [lees : verzekeringsovereenkomst] overeenkomstig artikel 38, 8° W.I.B. niet aan de belastingen zijn onderworpen ? »;
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« Schendt...
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