<!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">142/2024<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">28/11/2024<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">8062<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="font-size:12px"><span style="font-family: Verdana">- </span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Bijzondere wet van 6 januari 1989 op het Grondwettelijk Hof (artikel 8, derde lid)</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"><br />
- </span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">Wetboek van de inkomstenbelastingen 1992 (artikel 219</span></span></span><span style="color:#000000"><span style="font-size:12px"><i><span style="font-family: Verdana">ter</span></i></span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">, aanslagjaren 2015 en 2016)</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 - Rechtspersonen - </span></span><span style="font-size:12px"><i><span style="font-family: Verdana">Fairness Tax</span></i></span><span style="font-size:12px"><span style="font-family: Verdana"> - Beroep tot vernietiging - Vernietiging van een norm - Handhaving van de gevolgen<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend gedeelte: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">1. De eerste prejudiciële vraag behoeft geen antwoord<br />
2. De tweede prejudiciële vraag is onontvankelijk<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Tekst van het arrest: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2024/2024-142n.pdf<br />
<br />
</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">143/2024<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">28/11/2024<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">8105<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">Wet van 2 december 2018 « tot wijziging van het koninklijk besluit nr. 38 van 27 juli 1967 houdende inrichting van het sociaal statuut der zelfstandigen, ten einde de werking van de Commissie voor vrijstelling te hervormen » (artikelen 6 en 7)</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">Sociaal recht - Zelfstandigen - A</span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">anvraag tot vrijstelling van bijdragen</span></span></span><span style="font-size:12px"><span style="font-family: Verdana"> - Criterium - Wijziging van de wetgeving - Terugwerkende kracht van de norm<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend gedeelte: </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">Tekst van het arrest: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2024/2024-143n.pdf<br />
<br />
</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">144/2024<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">28/11/2024<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">8110<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="font-size:12px"><span style="font-family: Verdana">Wet van 3 december 2017 « tot oprichting van de Gegevensbeschermingsautoriteit</span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana"> » (artikel 57)</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">Bescherming van het privéleven - Gegevensbeschermingsautoriteit - Procedures - Taalgebruik - Discretionaire bevoegdheid van de Gegevensbeschermingsautoriteit<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend gedeelte: </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">Tekst van het arrest: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2024/2024-144n.pdf<br />
<br />
</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">145/2024<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">28/11/2024<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">8123 • 8124 • 8125<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="font-size:12px"><span style="font-family: Verdana">Wetboek van de inkomstenbelastingen 1992 (artikel 53, 15°)<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 - Personenbelasting - Aftrek - Beroepskosten - Uitsluiting - Verliezen van vennootschappen die ten laste worden genomen door natuurlijke personen - Uitzondering - Voorwaarden<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend gedeelte: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">Geen schending (</span></span><span style="color:#000000"><span style="font-size:12px"><span style="font-family: Verdana">artikel 53, 15°, van het Wetboek van de inkomstenbelastingen 1992, in samenhang gelezen met artikel 49 van dat Wetboek)</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">Tekst van het arrest: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2024/2024-145n.pdf<br />
<br />
</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">146/2024<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">28/11/2024<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">8165<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 belasting over de toegevoegde waarde (artikel 85, § 1, derde 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">Fiscaal recht - Belasting over de toegevoegde waarde - Belastingschuld - Inning - Opneming in een innings- en invorderingsregister - Voorafgaande kennisgeving van de verantwoording van de belastingschuld - Uitzondering<br />
</span></span><b><span style="font-size:12px"><span style="font-family: Verdana">Beschikkend gedeelte: </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">Tekst van het arrest: </span></span></b><span style="font-size:12px"><span style="font-family: Verdana">https://www.const-court.be/public/n/2024/2024-146n.pdf<br />
</span></span><br />
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