<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8" /> <title>Constitutional Court</title> <style> @font-face { font-family:"TiemposHL"; src: url("https://www.const-court.be/public/fonts/TiemposHeadline/TiemposHeadline-Semibold.woff") format("woff"); font-display: fallback; } @font-face { font-family: "ProximaNova"; src: url("https://www.const-court.be/public/fonts/ProximaNova/ProximaNova-Regular.woff2") format("woff2"); font-display: fallback; } </style> </head> <body> <table width="650" align="center" cellspacing="0" cellpadding="0" border="0"> <tr><td align="center" border="0"><a href="https://www.const-court.be/"><img src="https://www.const-court.be/logo-const.png" width="100"></a></td></tr> <tr><td bgcolor="#FFFFFF" border="0" align="center" style="padding:10px;"><span style="font-family: Georgia, Times New Roman, Times, serif; font-size:24px; color: #013B75; font-weight: bold; "> Grondwettelijk Hof</span></td></tr> <tr><td bgcolor="#013B75" border="0" align="center" style="padding:15px;"><span style="font-family: Georgia, Times New Roman, Times, serif; font-size:18px; color: #FFFFFF; ">Nieuw uitgesproken arresten</span></td></tr> <tr><td bgcolor="#013B75" border="0" align="center" style="padding-bottom:10px; padding-top:5px;"><table width="585" align="center" cellspacing="0" cellpadding="0" border="0"><tr><td bgcolor="#fcbf60" height="5"></td></tr></table></td></tr><tr><td bgcolor="#013B75" border="0" style="padding-bottom:10px; padding-left:10px; padding-right:10px; text-align: center;"><span style="font-family: Arial, Helvetica, sans-serif; font-size:14px; color: #FFFFFF;"></span></td></tr> <tr><td bgcolor="#FFFFFF" border="0" align="left" style="font-family: verdana, arial, helvetica, sans-serif; font-size:12px;padding:10px;border-left:1px solid #013B75;border-right:1px solid #013B75;text-align:justify;"><p><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">142/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7512<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Prejudiciële vragen<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Wetboek van economisch recht (artikel XX.58, tweede lid)</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Economisch recht - Continuïteit van de ondernemingen - Procedure van gerechtelijke reorganisatie - Gevolgen van de beslissing tot reorganisatie - Boedelschulden - Schuldvorderingen van de fiscale administraties - btw<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Geen schending<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-142n.pdf<br />
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</span></span><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">143/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7546<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Prejudiciële vragen<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Wet van 16 maart 1968 « betreffende de politie over het wegverkeer » (artikel 37/1, zoals vervangen bij artikel 10 van de wet van 6 maart 2018 « ter verbetering van de verkeersveiligheid »)</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Strafrecht - Politie over het wegverkeer - Alcoholopname en dronkenschap - Rijden onder alcoholische invloed - Grenswaarden - </span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Alcoholslot</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Terugzending van de zaak naar de verwijzende rechter<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-143n.pdf<br />
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</span></span><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">144/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7573<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Prejudiciële vraag<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Wetboek van de inkomstenbelastingen 1992 (artikel 358, § 1, 3°, en § 2, 2°)</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Fiscaal recht - Inkomstenbelastingen - Aanslagtermijn - Strafvordering die uitwijst dat belastbare inkomsten niet werden aangegeven - Seponering - Ontstentenis van aanslagtermijn<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Schending<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-144n.pdf<br />
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</span></span><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">145/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7688<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Prejudiciële vraag<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Wetboek van de inkomstenbelastingen 1992 (artikel 59, aanslagjaren 2017 en 2018)<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Fiscaal recht - Beroepskosten - Werkgeversbijdragen en -premies - Beperking van de aftrekbaarheid tot 80 % - Extrawettelijke pensioenen - Opbouw van kapitaal buiten de onderneming<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Terugzending van de zaak naar de verwijzende rechter<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-145n.pdf<br />
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</span></span><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">146/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7706<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Prejudiciële vraag<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Besluit van de Waalse Regering van bijzondere machten nr. 2 van 18 maart 2020 « betreffende de tijdelijke opschorting van dwingende termijnen en termijnen voor het indienen van beroepen vastgesteld in de gezamenlijke Waalse wetgeving en reglementering of aangenomen krachtens deze, evenals die vastgesteld in de wetten en koninklijke besluiten vallend onder de bevoegdheden van het Waalse Gewest krachtens de bijzondere wet tot hervorming der instellingen van 8 augustus 1980 » (artikel 2, bekrachtigd bij artikel 2 van het decreet van 3 december 2020 « houdende bekrachtiging van de besluiten van de Waalse Regering van bijzondere machten in het kader van het beheer van de gezondheidscrisis COVID-19 »)</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Gezondheidscrisis COVID-19 - Waals Gewest - Wettelijke bekrachtiging - Tijdelijke opschorting van de beroepstermijnen voor de Raad van State - Impliciete bevoegdheden<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">De prejudiciële vraag behoeft geen antwoord<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-146n.pdf<br />
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</span></span><span style="color:#013b75"><b><span style="font-size:14px"><span style="font-family: Verdana">Arrestnummer: </span></span></b></span><span style="color:#013b75"><span style="font-size:14px"><span style="font-family: Verdana">147/2022<br />
</span></span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Arrestdatum: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">10/11/2022<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rolnummer(s): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">7707 • 7726<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Rechtspleging: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Beroepen tot vernietiging<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Getoetste norm(en): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Decreet van het Vlaamse Gewest van 22 oktober 2021 « tot wijziging van het Energiedecreet van 8 mei 2009, wat een verbod op de plaatsing of vervanging van een stookolieketel betreft »</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Trefwoorden: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Energie - Vlaams Gewest - Verbod op plaatsing en vervanging van stookolieketels<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Verwerping van het beroep<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-147n.pdf<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Persbericht: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-147n-info.pdf<br />
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