<!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">148/2022<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">17/11/2022<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">6708<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">Beroep tot vernietiging<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">Ordonnantie van het Brusselse Hoofdstedelijke Gewest van 23 december 2016 « betreffende de gewestbelasting op de inrichtingen van toeristisch logies » (artikel 12)<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">Gewestbelasting op de inrichtingen van toeristisch logies - Brussels Hoofdstedelijk Gewest - Informatieplicht van de tussenpersoon - </span></span><span style="font-size:12px"><i><span style="font-family: Verdana">Airbnb Ireland UC</span></i></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">- Vernietiging (artikel 12, tweede lid, van de ordonnantie van het Brusselse Hoofdstedelijke Gewest van 23 december 2016, in zoverre het de fiscale administratie en de rechtbank van eerste aanleg niet mogelijk maakt om het bedrag van de geldboete te verminderen rekening houdend met alle relevante elementen van de zaak, onder meer met de geldboeten die reeds aan de tussenpersoon zijn opgelegd voor het betrokken aanslagjaar)<br />
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- Handhaving van de gevolgen van die bepaling voor de geldboeten die zijn opgelegd vóór de datum van uitspraak van het onderhavige arrest<br />
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- Verwerping van het beroep voor het overige<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/2022/2022-148n.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/2022/2022-148n-info.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">149/2022<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">17/11/2022<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">7591<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 (artikelen 444 en 445)</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 - Niet-aangifte vanwege de belastingplichtige - Sanctie - Belastingverhogingen - Fiscale geldboete<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/2022/2022-149n.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">150/2022<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">17/11/2022<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">7657<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">Brusselse Huisvestingscode (artikel 237, § 2)<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">Huisvesting - Brussels Hoofdstedelijk Gewest - Huurovereenkomst met betrekking tot een hoofdverblijfplaats - Opzegging voor persoonlijke betrekking - Verhuurders die rechtspersonen zijn<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/2022/2022-150n.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">151/2022<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">17/11/2022<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">7714<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 diverse rechten en taksen (artikelen 201/10, 201/11 en 201/12)</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 - Jaarlijkse taks op de kredietinstellingen - Vrijstelling - Depositobank<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend(e) gedeelte(n): </span></span></b><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">De prejudiciële vraag behoeft geen antwoord</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">PDF-document: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2022/2022-151n.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">152/2022<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">17/11/2022<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">7735<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 vennootschappen (artikel 530)<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">Vennootschapsrecht - Naamloze vennootschap - Faillissement - Faillissement met ontoereikend actief - Persoonlijke en hoofdelijke aansprakelijkheid van bestuurders, gewezen bestuurders en feitelijke bestuurders - Voorwaarden<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/2022/2022-152n.pdf<br />
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