Arrêté ministériel du 31 décembre 1951 portant prorogation du délai d'option pour le régime préférentiel de la plus-value de réévaluation. | http://data.legilux.public.lu/eli/etat/leg/amin/1951/12/31/n3/jo — Luxembourg law | Esheria

Arrêté ministériel du 31 décembre 1951 portant prorogation du délai d'option pour le régime préférentiel de la plus-value de réévaluation.

This ministerial order states that the Finance Minister issues a measure proroguing the time limit to opt for the preferential regime for the revalued capital gain.

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/1951/12/31/n3/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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preferential tax regime revaluation gain tax election

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Statute overview

About this statute

This ministerial order states that the Finance Minister issues a measure proroguing the time limit to opt for the preferential regime for the revalued capital gain. Enterprises with a taxable revaluation gain fraction above 150,000 francs may use a preferential regime if they file a declaration with the administration des contributions before 1 February 1952. This article states that the order will be published in the Mémorial.

Read the provisions Ask with citations