Arrêté ministériel du 4 décembre 1947 portant réglementation de la procédure de liquidation des frais d'expertise en matière d'impôt extraordinaire sur le capital. | http://data.legilux.public.lu/eli/etat/leg/amin/1947/12/04/n2/jo — Luxembourg law | Esheria

Arrêté ministériel du 4 décembre 1947 portant réglementation de la procédure de liquidation des frais d'expertise en matière d'impôt extraordinaire sur le capital.

This preamble says the minister is issuing an order on how to handle the liquidation of expert-assessment costs under the extraordinary capital tax law.

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

Jurisdiction
Luxembourg
Instrument
Order
Citation
http://data.legilux.public.lu/eli/etat/leg/amin/1947/12/04/n2/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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administrative expenses expertise cost liquidation procedure expertise costs expertise fees security interests tax collection

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Statute overview

About this statute

This preamble says the minister is issuing an order on how to handle the liquidation of expert-assessment costs under the extraordinary capital tax law. The tax administration must advance expert fees, but may recover them from taxpayers who asked for the expertise. Les frais d'expertise sont recouvrés comme l'impôt extraordinaire sur le capital, avec les mêmes privilège et hypothèque légale. This article says the order will be published in the Mémorial.

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