Règlement grand-ducal du 18 décembre 1992 prévoyant, en matière de taxe sur la valeur ajoutée, une mesure transitoire relative aux livraisons de tabacs fabriqués munis de la bandelette fiscale et détenus en stock au 31 décembre 1992.

This preamble identifies a grand-ducal regulation creating a temporary VAT measure for deliveries of manufactured tobacco with fiscal banderole held in stock on 31 December 1992.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rgd/1992/12/18/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 18 Dec 1992
Official source: View official record ↗

VAT commencement excise/tobacco government execution tobacco transitional measure

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 grand-ducal regulation creating a temporary VAT measure for deliveries of manufactured tobacco with fiscal banderole held in stock on 31 December 1992. A reduced VAT rate of 6% applies to certain deliveries of manufactured tobacco under specified stock and date conditions. The Minister of Finance is responsible for carrying out this regulation.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Règlement grand-ducal du 18 décembre 1992 prévoyant, en matière de taxe sur la valeur ajoutée, une mesure transitoire relative aux livraisons de tabacs fabriqués munis de la bandelette fiscale et détenus en stock au 31 décembre 1992.

Showing 3 of 3

Part preamble

Preamble

preamble
Preamble
Verify source ↗

AI-assisted research summary: This preamble identifies a grand-ducal regulation creating a temporary VAT measure for deliveries of manufactured tobacco with fiscal banderole held in stock on 31 December 1992.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement grand-ducal du 18 dÃ©cembre 1992 prÃ©voyant, en matiÃ¨re de taxe sur la valeur ajoutÃ©e, une mesure transitoire relative aux livraisons de tabacs fabriquÃ©s munis de la bandelette fiscale et dÃ©tenus en stock au 31 dÃ©cembre 1992. Nous JEAN, par la grÃ¢ce de Dieu, Grand-Duc de Luxembourg, Duc de Nassau; Vu la loi du 12 fÃ©vrier 1979 concernant la taxe sur la valeur ajoutÃ©e et notamment son article 56, paragraphe 3; Notre Conseil d'Etat entendu; Sur le rapport de Notre Ministre des Finances et aprÃ¨s dÃ©libÃ©ration du Gouvernement en Conseil; ArrÃªtons: â

1 er
Art. 1 er .
Verify source ↗

AI-assisted research summary: A reduced VAT rate of 6% applies to certain deliveries of manufactured tobacco under specified stock and date conditions.

Art. 1 er . Par dÃ©rogation aux articles 39 et 40 de la loi du 12 fÃ©vrier 1979 concernant la taxe sur la valeur ajoutÃ©e, le taux rÃ©duit de six pour cent est applicable aux livraisons, effectuÃ©es postÃ©rieurement au 31 dÃ©cembre 1992, de tabacs fabriquÃ©s munis de la bandelette fiscale et dÃ©tenus en stock Ã l'intÃ©rieur du pays au 31 dÃ©cembre 1992. â
2
Art. 2.
Verify source ↗

AI-assisted research summary: The Minister of Finance is responsible for carrying out this regulation.

Art. 2. Notre Ministre des Finances est chargÃ© de l'exÃ©cution du prÃ©sent rÃ¨glement qui sera publiÃ© au MÃ©morial et qui entrera en vigueur le 1 er janvier 1993. Le Ministre des Finances, Jean-Claude Juncker ChÃ¢teau de Berg, le 18 dÃ©cembre 1992. Jean

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the legislation currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

AI-generated material is explicitly labelled and published only through LexChat's quality controls. It is a research aid, not the source document.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.