Loi du 15 août 1922 ayant pour objet l'établissement de l'impôt du timbre sur les lettres de voiture, les transports des colis et les récépissés des bagages.
This is the preamble of the law of 15 August 1922 establishing stamp duty on waybills, parcel transports, and baggage receipts.
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- Jurisdiction
- Luxembourg
- Instrument
- Act or statute
- Citation
- http://data.legilux.public.lu/eli/etat/leg/loi/1922/08/15/n1/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
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Statute overview
About this statute
This is the preamble of the law of 15 August 1922 establishing stamp duty on waybills, parcel transports, and baggage receipts. Stamp tax is imposed on papers or writings documenting rail freight transport contracts, even if imperfectly, and on international waybills created under the 14 October 1890 Berne Convention. Certain transport documents are subject to stamp duty, including documents for parcel or luggage transport by the postal administration or railway administrations. Les compagnies de chemin de fer doivent établir des documents de transport pour les marchandises, colis ou bagages. Several listed transport- and transit-related documents are exempt from stamp duty.
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Loi du 15 août 1922 ayant pour objet l'établissement de l'impôt du timbre sur les lettres de voiture, les transports des colis et les récépissés des bagages.
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