Arrêté grand-ducal du 18 décembre 1950 concernant la prescription du droit d'accise sur les eaux-de-vie et de la taxe de consommation ainsi que la cessation des effets du privilège garantissant ces droit et taxe. | http://data.legilux.public.lu/eli/etat/leg/agd/1950/12/18/n4/jo — Luxembourg law | Esheria

Arrêté grand-ducal du 18 décembre 1950 concernant la prescription du droit d'accise sur les eaux-de-vie et de la taxe de consommation ainsi que la cessation des effets du privilège garantissant ces droit et taxe.

This preamble identifies a Grand-Ducal order about prescription of excise duty on spirits and the consumption tax, and the end of the privilege securing those taxes.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Luxembourg
Instrument
Order
Citation
http://data.legilux.public.lu/eli/etat/leg/agd/1950/12/18/n4/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
consumption tax credit terms crédit de paiement entrepôt de liquides alcooliques excise excise duties government execution taxe d'accise

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Statute overview

About this statute

This preamble identifies a Grand-Ducal order about prescription of excise duty on spirits and the consumption tax, and the end of the privilege securing those taxes. If an open-ended credit term was granted for excise duty and consumption tax on alcoholic liquids stored in the warehouse, prescription starts only on 1 January after the year they are removed from the warehouse. Le privilège ne prend fin que le 31 décembre de la deuxième année civile après la sortie des liquides alcooliques de l’entrepôt, si un crédit de durée illimitée a été accordé pour payer le droit d’accise et la taxe de consommation. The Minister of Finance is responsible for carrying out this order.

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