Loi du 12 février 1855 soumettant à un impôt de patente les marchands ambulants, certains trafiquants aux foires et marchés, et les entrepreneurs de jeux et d'amusements publics.
This preamble identifies a law that subjects itinerant merchants, certain traders at fairs and markets, and operators of public games and amusements to a patent tax.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- Luxembourg
- Instrument
- Act or statute
- Citation
- http://data.legilux.public.lu/eli/etat/leg/loi/1855/02/12/n2/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Publicly available, excluded from search-engine indexing
This page remains available for direct access and API use, but this release emits
noindex,follow for the following reason:
- The record does not meet this release's canonical indexing criteria.
(market-indexing-disabled)
Statute overview
About this statute
This preamble identifies a law that subjects itinerant merchants, certain traders at fairs and markets, and operators of public games and amusements to a patent tax. À partir du 1er janvier 1855, certains marchands ambulants, trafiquants et entrepreneurs de jeux ou d’amusements sont soumis à un impôt de patente. The tax is 2% of presumed gains and profits, if they are at least 100 francs. Certain people must declare their commerce, profession, or trade to the direct taxes receiver’s office; people with a fixed residence in the Grand Duchy must file with their commune’s receiver. The accountant receiving the declaration must make a provisional assessment of the declarant’s gains and profits.
Ask AI about this statute
Loi du 12 février 1855 soumettant à un impôt de patente les marchands ambulants, certains trafiquants aux foires et marchés, et les entrepreneurs de jeux et d'amusements publics.
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign in