Loi du 22 décembre 1951 autorisant la suppression temporaire de l'exemption de la taxe sur le chiffre d'affaires à l'exportation. | http://data.legilux.public.lu/eli/etat/leg/loi/1951/12/22/n3/jo — Luxembourg law | Esheria

Loi du 22 décembre 1951 autorisant la suppression temporaire de l'exemption de la taxe sur le chiffre d'affaires à l'exportation.

This law authorizes the temporary suppression of the exemption from turnover tax for exports.

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/1951/12/22/n3/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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effective date enforcement export export tax fine inspection tax administration turnover tax

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Statute overview

About this statute

This law authorizes the temporary suppression of the exemption from turnover tax for exports. A public administration regulation may remove the turnover-tax exemption for foreign deliveries and set the tax’s conditions, base, and collection rules, but the rate cannot exceed 3%. Infractions to the rules on export tax are punishable by a fine. Les infractions sont constatées par procès-verbal dressé par certains officiers et agents, notamment ceux de la police judiciaire, de l’enregistrement, des douanes et de la force publique participant au contrôle frontalier. This article states that the law enters into force on 19 December 1951.

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