{"id":2091,"date":"2017-06-23T14:10:34","date_gmt":"2017-06-23T13:10:34","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=2091"},"modified":"2017-12-01T10:08:10","modified_gmt":"2017-12-01T09:08:10","slug":"annulation-non-retroactive-de-la-turteltaks","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/annulation-non-retroactive-de-la-turteltaks\/","title":{"rendered":"Annulation non-r\u00e9troactive de la \u00ab Turteltaks \u00bb"},"content":{"rendered":"<p>La Cour constitutionnelle vient d\u2019annuler la \u00ab\u00a0<em>Turteltaks<\/em>\u00a0\u00bb \u00e0 savoir un pr\u00e9l\u00e8vement \u00e9nerg\u00e9tique mis en place en 2015 par le Gouvernement flamand. Cette taxe avait notamment pour objet de financer les d\u00e9penses li\u00e9es aux certificats verts.<\/p>\n<p>La Cour consid\u00e8re que le fait g\u00e9n\u00e9rateur de la taxe est intrins\u00e8quement li\u00e9 \u00e0 la quantit\u00e9 d\u2019\u00e9lectricit\u00e9 consomm\u00e9e par le contribuable. Or, il existe d\u00e9j\u00e0 une cotisation f\u00e9d\u00e9rale frappant la consommation d\u2019\u00e9lectricit\u00e9.<\/p>\n<p>Ainsi, la Cour annule la \u00ab\u00a0<em>Turteltaks<\/em>\u00a0\u00bb en ce qu\u2019elle taxe la consommation d\u2019\u00e9lectricit\u00e9, qui est d\u00e9j\u00e0 soumise \u00e0 la cotisation f\u00e9d\u00e9rale instaur\u00e9e par les articles 21<em>bis <\/em>et suivants de la loi du 29 avril 1999 relative \u00e0 l\u2019organisation du march\u00e9 de l\u2019\u00e9lectricit\u00e9. Or, les r\u00e9gions ne sont pas comp\u00e9tentes pour lever des imp\u00f4ts dans les mati\u00e8res qui font d\u00e9j\u00e0 l\u2019objet d\u2019une imposition par l\u2019Etat f\u00e9d\u00e9ral.<\/p>\n<p>La Cour maintient les effets des dispositions annul\u00e9es pour les exercices d\u2019imposition 2016 et 2017.<\/p>\n<p>Le pouvoir fiscal des communaut\u00e9s et r\u00e9gions n\u2019est pas absolu. Il appartient au l\u00e9gislateur f\u00e9d\u00e9ral de d\u00e9terminer quels imp\u00f4ts ne peuvent pas \u00eatre lev\u00e9s par ces entit\u00e9s f\u00e9d\u00e9r\u00e9es.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour constitutionnelle vient d\u2019annuler la \u00ab\u00a0Turteltaks\u00a0\u00bb \u00e0 savoir un pr\u00e9l\u00e8vement \u00e9nerg\u00e9tique mis en place en 2015 par le Gouvernement flamand. Cette taxe avait notamment&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[188],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Annulation non-r\u00e9troactive de la \u00ab Turteltaks \u00bb | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/annulation-non-retroactive-de-la-turteltaks\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annulation non-r\u00e9troactive de la \u00ab Turteltaks \u00bb | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La Cour constitutionnelle vient d\u2019annuler la \u00ab\u00a0Turteltaks\u00a0\u00bb \u00e0 savoir un pr\u00e9l\u00e8vement \u00e9nerg\u00e9tique mis en place en 2015 par le Gouvernement flamand. 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