Règlement grand-ducal du 18 décembre 1998 modifiant le règlement grand-ducal du 22 décembre 1979 ayant trait à l'exigibilité de la taxe sur la valeur ajoutée.

This preamble identifies the grand-ducal regulation, cites the VAT law and article 25, and notes the consulted opinions and ministerial report before the regulation is adopted.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rgd/1998/12/18/n12/jo
Status: Repealed
Version: Undated source snapshot
Language: fr
Updated: 18 Dec 1998
Official source: View official record ↗

VAT regulatory compliance tax exigibility value added tax

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This preamble identifies the grand-ducal regulation, cites the VAT law and article 25, and notes the consulted opinions and ministerial report before the regulation is adopted. Certain VAT taxpayers with annual turnover under 12 million francs and only certain supplies are taxed on a receipts basis, with VAT becoming due when payment is received. The Minister of Finance is responsible for carrying out this regulation.

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Provisions of Règlement grand-ducal du 18 décembre 1998 modifiant le règlement grand-ducal du 22 décembre 1979 ayant trait à l'exigibilité de la taxe sur la valeur ajoutée.

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Preamble
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AI-assisted research summary: This preamble identifies the grand-ducal regulation, cites the VAT law and article 25, and notes the consulted opinions and ministerial report before the regulation is adopted.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement grand-ducal du 18 dÃ©cembre 1998 modifiant le rÃ¨glement grand-ducal du 22 dÃ©cembre 1979 ayant trait Ã l'exigibilitÃ© de 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 25; Vu les avis de la Chambre des mÃ©tiers et de la Chambre d'agriculture; L'avis de la Chambre de commerce ayant Ã©tÃ© demandÃ©; 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: Certain VAT taxpayers with annual turnover under 12 million francs and only certain supplies are taxed on a receipts basis, with VAT becoming due when payment is received.

Art. 1 er . a) A l'article 1 er du rÃ¨glement grand-ducal du 22 dÃ©cembre 1979 ayant trait Ã l'exigibilitÃ© de la taxe sur la valeur ajoutÃ©e, le premier alinÃ©a est modifiÃ© de maniÃ¨re Ã lui donner la teneur suivante: â Â«Â Â Â Â Â Par dÃ©rogation aux dispositions de l'article 23 de la loi du 12 fÃ©vrier 1979 concernant la taxe sur la valeur ajoutÃ©e, les assujettis, dont le chiffre d'affaires annuel hors taxe rÃ©alisÃ© au cours de l'annÃ©e civile prÃ©cÃ©dente n'a pas dÃ©passÃ© douze millions de francs et qui effectuent uniquement des livraisons de biens autres que celles effectuÃ©es dans les conditions de l'article 43, paragraphe 1 sous d) et e) et des prestations de services, sont soumis au rÃ©gime d'imposition d'aprÃ¨s les recettes et la taxe frappant les livraisons de biens et les prestations de services devient exigible au moment de l'encaissement de la rÃ©munÃ©ration totale ou partielle. â â â â â Â Â Â Â Â Â» b) Aux alinÃ©as 2 et 3 de l'article 1 er et Ã l'article 5, la rÃ©fÃ©rence Ã l'article 24 est remplacÃ©e par la rÃ©fÃ©rence Ã l'article 23. â
2
Art. 2.
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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. Palais de Luxembourg, le 18 dÃ©cembre 1998. Pour le Grand-Duc: Son Lieutenant-ReprÃ©sentant Henri Grand-Duc hÃ©ritier Le Ministre des Finances, Jean-Claude Juncker

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