Règlement grand-ducal du 24 mars 1993 modifiant le règlement grand-ducal du 22 octobre 1979 relatif à l'assujettissement des collectivités de droit public à la taxe sur la valeur ajoutée.

This preamble states that the Grand-Ducal Regulation of 24 March 1993 amends the 22 October 1979 regulation on the VAT treatment of public-law entities.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rgd/1993/03/24/n4/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 24 Mar 1993
Official source: View official record ↗

VAT VAT declaration VAT payment commencement imports intra-Community acquisitions public bodies regulatory execution tax status

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This preamble states that the Grand-Ducal Regulation of 24 March 1993 amends the 22 October 1979 regulation on the VAT treatment of public-law entities. The administration may grant public-law entities non-taxable status for a relevant activity on a reasoned request if the annual turnover normally stays below the VAT-law threshold and competition is not materially distorted. This article only says that Article 4 of the referenced regulation is amended and replaced with the following text, but the quoted text is not included here. The State, communes, and other public law bodies must follow VAT declaration and payment rules for certain intra-Community acquisitions and for imports of goods. The Finance Minister is responsible for carrying out this regulation, which is published in the Memorial and enters into force on 1 January 1993.

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Provisions of Règlement grand-ducal du 24 mars 1993 modifiant le règlement grand-ducal du 22 octobre 1979 relatif à l'assujettissement des collectivités de droit public à la taxe sur la valeur ajoutée.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This preamble states that the Grand-Ducal Regulation of 24 March 1993 amends the 22 October 1979 regulation on the VAT treatment of public-law entities.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement grand-ducal du 24 mars 1993 modifiant le rÃ¨glement grand-ducal du 22 octobre 1979 relatif Ã l'assujettissement des collectivitÃ©s de droit public Ã la taxe sur la valeur ajoutÃ©e. 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, telle qu'elle a Ã©tÃ© modifiÃ©e par la suite, et notamment son article 8; 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 .
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AI-assisted research summary: The administration may grant public-law entities non-taxable status for a relevant activity on a reasoned request if the annual turnover normally stays below the VAT-law threshold and competition is not materially distorted.

Art. 1 er . L'article 3, alinÃ©a 2 du rÃ¨glement grand-ducal du 22 octobre 1979 relatif Ã l'assujettissement des collectivitÃ©s de droit public Ã la taxe sur la valeur ajoutÃ©e est modifiÃ© de maniÃ¨re Ã lui donner la teneur suivante: â Â«Â Â Â Â Â Toutefois, lorsque pour l'une ou l'autre des activitÃ©s visÃ©es Ã l'alinÃ©a 1 er le chiffre d'affaires annuel hors taxe ne dÃ©passe normalement pas le montant prÃ©vu Ã l'article 57, paragraphe 1 de la loi du 12 fÃ©vrier 1979 concernant la taxe sur la valeur ajoutÃ©e, l'administration est autorisÃ©e Ã confÃ©rer aux collectivitÃ©s de droit public, sur demande motivÃ©e, la qualitÃ© de non-assujetti pour l'activitÃ© en question, pourvu que les conditions de concurrence n'en soient pas sensiblement altÃ©rÃ©es. â â â â â Â Â Â Â Â Â» â
2
Art. 2.
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AI-assisted research summary: This article only says that Article 4 of the referenced regulation is amended and replaced with the following text, but the quoted text is not included here.

Art. 2. L'article 4 dudit rÃ¨glement grand-ducal est modifiÃ© de maniÃ¨re Ã lui donner la teneur suivante: â Â«Â Â Â Â Â â
4
Art. 4.
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AI-assisted research summary: The State, communes, and other public law bodies must follow VAT declaration and payment rules for certain intra-Community acquisitions and for imports of goods.

Art. 4. L'Etat, les communes et les autres collectivitÃ©s de droit public sont asimilÃ©s Ã des assujettis en ce qui concerne les modalitÃ©s de dÃ©claration et de paiement de la taxe sur la valeur ajoutÃ©e - due sur leurs acquisitions intracommunautaires de biens, lorsque lesdites acquisitions dÃ©passent le seuil dÃ©terminÃ© Ã l'article 18, paragraphe 2 alinÃ©a 1 de la loi du 12 fÃ©vrier 1979 concernant la taxe sur la valeur ajoutÃ©e ou lorsque lesdites collectivitÃ©s ont exercÃ© le droit d'option prÃ©vu Ã l'alinÃ©a 2 dudit paragraphe 2; - due sur leurs importations de biens, quelle que soit d'ailleurs la nature ou la destination des biens acquis ou importÃ©s. â â â â â Â Â Â Â Â Â» â
3
Art. 3.
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AI-assisted research summary: The Finance Minister is responsible for carrying out this regulation, which is published in the Memorial and enters into force on 1 January 1993.

Art. 3. Notre Ministre des Finances est chargÃ© de l'exÃ©cution du prÃ©sent rÃ¨glement qui sera publiÃ© au MÃ©morial et qui entre en vigueur le 1 er janvier 1993. Le Ministre des Finances, Jean-Claude Juncker ChÃ¢teau de Berg, le 24 mars 1993. Jean

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