Belgium's Constitutional Court issued Decision No. 130/2023 on 21 September 2023 regarding an appeal for the annulment of retroactive provisions of the Law of 3 August 2016, which entered into force on 21 August 2023, introducing the harmonized bank tax. The bank tax replaced several prior taxes, including the annual taxes on credit institutions, collective investments, and credit and insurance companies, as well as tax deduction limits for certain losses and the financial stability contribu…