Uittreksel uit arrest nr. 45/2021 van 11 maart 2021 - (Rolnummer 7480) schorsing, de 11 mars 2021
Artikel M.
In zake : de vordering tot gedeeltelijke schorsing van het decreet van het Waalse Gewest van 1 oktober 2020 " houdende wijziging van het decreet van 6 mei 1999 betreffende de vestiging, de invordering en de geschillen inzake de Waalse gewestelijke belastingen, met het oog op de omzetting van richtlijn 2018/822/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies ", ingesteld door de feitelijke vereniging " Belgian Association of Tax Lawyers " en anderen.
Om die redenen,
het Hof
-
schorst :
- artikel 64quinquies/2, § 5, eerste lid, van het decreet van het Waalse Gewest van 6 mei 1999 " betreffende de vestiging, de invordering en de geschillen inzake de Waalse gewestelijke belastingen ", zoals ingevoegd bij artikel 5 van het decreet van het Waalse Gewest van 1 oktober 2020 " houdende wijziging van het decreet van 6 mei 1999 betreffende de vestiging, de invordering en de geschillen inzake de Waalse gewestelijke belastingen, met het oog op de omzetting van richtlijn 2018/822/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies ", uitsluitend in zoverre het een advocaat die optreedt als intermediair verplicht om een andere intermediair die niet zijn cliënt is te informeren;
- artikel 64quinquies/2, § 5, derde lid, van hetzelfde decreet van 6 mei 1999, zoals ingevoegd bij...
Pour continuer la lecture
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