Bekanntmachung vorgeschrieben durch Artikel 74 des Sondergesetzes vom 6. Januar 1989 In seinem Urteil vom 29. Januar 2008 in Sachen des Belgischen Staates gegen Guido Delanghe und Laurette Denecker,
Bekanntmachung vorgeschrieben durch Artikel 74 des Sondergesetzes vom 6. Januar 1989
In seinem Urteil vom 29. Januar 2008 in Sachen des Belgischen Staates gegen Guido Delanghe und Laurette Denecker, dessen Ausfertigung am 6. Februar 2008 in der Kanzlei des Hofes eingegangen ist, hat der Appellationshof Gent folgende pr‰judizielle Frage gestellt:
´ Verstˆsst Artikel 40 ß 1 Nr. 2 Buchstabe b) des Einkommensteuergesetzbuches 1964 gegen die Artikel 10 und 11 der Verfassung, wenn er dahingehend ausgelegt wird, dass der erzielte Einstellungsmehrwert gem‰ss Artikel 40 ß 1 Nr. 2 Buchstabe a) des Einkommensteuergesetzbuches 1964 bei Einbringung eines oder mehrerer Teile einer T‰tigkeit in eine bestehende oder zu gr¸ndende Gesellschaft, deren Gesellschaftssitz sich in Belgien befindet, ohne weiteres steuerfrei ist, w‰hrend der Einstellungsmehrwert bei Einbringung des Gesamtvermˆgens in eine Gesellschaft, deren Gesellschaftssitz sich in...
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