Loi du 11 novembre 1968 portant exemption de certains impôts directs en faveur des entreprises d'approvisionnement en eau, en gaz et en électricité appartenant aux communes ou syndicats de communes.

This law concerns exemptions from certain direct taxes for water, gas, and electricity supply companies owned by communes or groups of communes.

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Jurisdiction: Luxembourg
Instrument: Act or statute
Citation: http://data.legilux.public.lu/eli/etat/leg/loi/1968/11/11/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 11 Nov 1968
Official source: View official record ↗

communal business tax exemptions corporate income tax corporate tax exemptions direct taxes utility enterprises utility services

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About this statute

This law concerns exemptions from certain direct taxes for water, gas, and electricity supply companies owned by communes or groups of communes. This article adds a personal tax exemption for water, gas, and electricity supply enterprises owned by communes or associations of communes, and renumbers a related item. Certain water, gas, and electricity supply enterprises are exempt from corporate income tax. Certain water, gas, and electricity supply enterprises are excluded from the preceding rule, including those owned by communes or associations of communes. Exemptions under Article I, I) and Article 2 apply starting in the 1961 tax year.

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Legal text

Provisions of Loi du 11 novembre 1968 portant exemption de certains impôts directs en faveur des entreprises d'approvisionnement en eau, en gaz et en électricité appartenant aux communes ou syndicats de communes.

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Preamble

preamble
Preamble
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AI-assisted research summary: This law concerns exemptions from certain direct taxes for water, gas, and electricity supply companies owned by communes or groups of communes.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. Loi du 11 novembre 1968 portant exemption de certains impÃ´ts directs en faveur des entreprises d'approvisionnement en eau, en gaz et en Ã©lectricitÃ© appartenant aux communes ou syndicats de communes. Nous JEAN, par la grÃ¢ce de Dieu, Grand-Duc de Luxembourg, Duc de Nassau, etc., etc., etc.; Notre Conseil d'Etat entendu; De l'assentiment de la Chambre des DÃ©putÃ©s; Vu la dÃ©cision de la Chambre des DÃ©putÃ©s du 23 octobre 1968 et celle du Conseil d'Etat du 30 octobre 1968 portant qu'il n'y a pas lieu Ã second vote; Avons ordonnÃ© et ordonnons: â

1 er
Art. 1 er .
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AI-assisted research summary: This article adds a personal tax exemption for water, gas, and electricity supply enterprises owned by communes or associations of communes, and renumbers a related item.

Art. 1 er . I) L'Ã©numÃ©ration des exemptions personnelles figurant Ã l'alinÃ©a Ier du paragraphe 4 de la loi de l'impÃ´t sur le revenu des collectivitÃ©s du 16 octobre 1934 est complÃ©tÃ©e par un numÃ©ro 8 ainsi libellÃ©: 8. les entreprises d'approvisionnement en eau, en gaz et en Ã©lectricitÃ© appartenant aux communes ou syndicats de communes. A l'alinÃ©a 3 du mÃªme paragraphe le chiffre 7 est remplacÃ© par le chiffre 8. II) A partir du 1 er janvier 1969, l'article 161 de la loi du 4 dÃ©cembre 1967 concernant l'impÃ´t sur le revenu sera modifiÃ© comme suit: â Â«Â Â Â Â Â â
161
Art. 161.
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AI-assisted research summary: Certain water, gas, and electricity supply enterprises are exempt from corporate income tax.

Art. 161. Sont exempts de l'impÃ´t sur le revenu des collectivitÃ©s: 1Â° ............ 2Â° les entreprises de fourniture d'eau, de gaz et d'Ã©lectricitÃ© de l'Etat, des communes et des syndicats de communes. â â â â â Â Â Â Â Â Â» â
2
Art. 2.
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AI-assisted research summary: Certain water, gas, and electricity supply enterprises are excluded from the preceding rule, including those owned by communes or associations of communes.

Art. 2. Le paragraphe Ier de l'ordonnance d'exÃ©cution du 31 janvier 1940 relative Ã la loi de l'impÃ´t commercial communal est complÃ©tÃ© par la disposition suivante qui en forme l'alinÃ©a 4: Les dispositions de l'alinÃ©a qui prÃ©cÃ¨de ne concernent pas les entreprises d'approvisionnement en eau, en gaz et en Ã©lectricitÃ©. L'Ã©numÃ©ration des exemptions figurant au paragraphe 3 de la loi de l'impÃ´t commercial communal est complÃ©tÃ©e par un numÃ©ro 9 ainsi libellÃ©: 9. Les entreprises d'approvisionnement en eau, en gaz et en Ã©lectricitÃ© appartenant aux communes ou syndicats de communes. â
3
Art. 3.
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AI-assisted research summary: Exemptions under Article I, I) and Article 2 apply starting in the 1961 tax year.

Art. 3. Les exemptions dÃ©coulant des dispositions de l'article I er , I) et de l'article 2 de la prÃ©sente loi sont applicables Ã partir de l'annÃ©e d'imposition 1961. Mandons et ordonnons que la prÃ©sente loi soit insÃ©rÃ©e au MÃ©morial pour Ãªtre exÃ©cutÃ©e et observÃ©e par tous ceux que la chose concerne. Le Ministre du TrÃ©sor, Pierre Werner Le Ministre de l'IntÃ©rieur, Henry Cravatte Le Ministre du Budget, Antoine Wehenkel Palais de Luxembourg, le 11 novembre 1968 Jean Doc. parl. NÂ° 1041, sess. ord. 1963-1964, 1966-1967, 1967-1968

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