Arrêté grand-ducal du 24 octobre 1949 concernant les termes de crédit en matière de droit d'accise et de taxe de consommation, grevant les flegmes, eaux-de-vie et alcools ainsi que la vente de ces produits avec transcription des droits et taxes.

AI-assisted research summary: This Grand-Ducal Order concerns credit terms for excise and consumption tax on certain spirits and the transcription of those taxes.

AI-assisted research summary: Le Directeur des Contributions et Accises, ou son délégué, peut accorder des termes de crédit sur demande motivée pour le paiement du droit d'accise et de la taxe de consommation sur certains produits.

AI-assisted research summary: This article sets credit-term periods for certain alcohol and tax payments, depending on the type of producer or wholesaler and whether goods are stored in a warehouse.

AI-assisted research summary: Credit terms are granted only if sufficient security is produced to cover the duties and taxes due, except for credit terms that are not limited in duration.

AI-assisted research summary: Le redevable doit fournir des sûretés que le receveur du ressort juge satisfaisantes; en cas de désaccord, le Directeur des Contributions ou son délégué tranche.

AI-assisted research summary: Warehouse stocks of flegmes, alcohol, and eau-de-vie must be insured for excise duty and, for consumption tax, against theft; the insurance must be taken out with an approved insurer.

AI-assisted research summary: Stored phlegm, alcohol, and eau-de-vie are treated as security for the duties owed on them, and a security may be required up to 10% of the alcohol’s fiscal value.

AI-assisted research summary: Late-payment interest starts automatically when the excise duty and consumption tax become due.

AI-assisted research summary: Credit terms under article 1 may be granted for paying duties and taxes, including amounts arising after this order starts and amounts already covering goods in warehouse at that time.

AI-assisted research summary: The seller may be released from paying certain duties and taxes on the sold products if the tax transcription is made; the Treasury can then recover the amounts from the buyer.

AI-assisted research summary: The Director of Contributions and Excise, or a delegate, may authorize sales of certain spirits and alcohol, but only for the listed seller-buyer combinations and with excise and consumption tax transcribed.

AI-assisted research summary: Sale of alcohols, eaux-de-vie, or flegmes with transcription of duties is only allowed for stored alcohols.

AI-assisted research summary: Alcohol deliveries under the duty-transcription regime must be backed by an administration-validated passavant and a guarantee certificate.

AI-assisted research summary: Sales with transcription of rights must cover at least 1 hectolitre of pure alcohol.

AI-assisted research summary: Quiconque veut acheter des alcools, eaux-de-vie ou flegmes avec transcription des droits doit fournir une sûreté prévue à l’article 3.

AI-assisted research summary: The rules in articles 9 to 14 may also be applied to operations between persons living in Belgium and the Grand Duchy.

AI-assisted research summary: Les distillateurs agricoles et de fruits peuvent être autorisés à vendre certains flegmes à des distillateurs industriels ou rectificateurs, sous un régime de transcription des droits et taxe.

AI-assisted research summary: Distillers must have storage warehouses; forfaitary distillers may use only collective warehouses; warehouses must meet administrative requirements, and certain products must be stored immediately after production.

AI-assisted research summary: This article repeals three earlier alcohol excise-related decrees/orders.

AI-assisted research summary: The Minister of Finance is responsible for executing this order, and the order enters into force on the day it is published in the Memorial.