Arrêté ministériel du 10 octobre 1950 portant modification de l'art. 17 de l'arrêté ministériel du 28 décembre 1949 concernant l'établissement des bilans d'ouverture en francs. | http://data.legilux.public.lu/eli/etat/leg/amin/1950/10/10/n1/jo — Luxembourg law | Esheria

Arrêté ministériel du 10 octobre 1950 portant modification de l'art. 17 de l'arrêté ministériel du 28 décembre 1949 concernant l'établissement des bilans d'ouverture en francs.

This ministerial order amends article 17 of the 28 December 1949 order on opening balance sheets in francs.

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/1950/10/10/n1/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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corporate taxation opening balances preferential regime revaluation gain

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Statute overview

About this statute

This ministerial order amends article 17 of the 28 December 1949 order on opening balance sheets in francs. Companies whose taxable revaluation gain exceeds 150,000 francs may use the preferential regime for that gain if they file a declaration with the Administration of Contributions before 1 January 1951. This provision states that the order will be published in the Mémorial.