Règlement grand-ducal du 18 décembre 1998 modifiant le règlement grand-ducal du 21 janvier 1980 ayant pour objet de fixer les conditions et modalités d'application du régime de franchise prévu en matière de taxe sur la valeur ajoutée.

This preamble states that the regulation amends an existing grand-ducal regulation on VAT franchise conditions and procedures.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rgd/1998/12/18/n13/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 18 Dec 1998
Official source: View official record ↗

publication regulatory amendment regulatory execution tax treatment of new means of transport value added tax

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Statute overview

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This preamble states that the regulation amends an existing grand-ducal regulation on VAT franchise conditions and procedures. This article changes the wording of article 2(b) so it refers to the normal tax regime for new means of transport under specified provisions of the same law. The Finance Minister is responsible for carrying out this regulation, and it will be published in the Mémorial.

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Provisions of Règlement grand-ducal du 18 décembre 1998 modifiant le règlement grand-ducal du 21 janvier 1980 ayant pour objet de fixer les conditions et modalités d'application du régime de franchise prévu en matière de 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 regulation amends an existing grand-ducal regulation on VAT franchise conditions and procedures.

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 21 janvier 1980 ayant pour objet de fixer les conditions et modalitÃ©s d'application du rÃ©gime de franchise prÃ©vu en matiÃ¨re de 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 57 paragraphe 1; 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: This article changes the wording of article 2(b) so it refers to the normal tax regime for new means of transport under specified provisions of the same law.

Art. 1 er . A l'article 2 du rÃ¨glement grand-ducal du 21 janvier 1980 ayant pour objet de fixer les conditions et modalitÃ©s d'application du rÃ©gime de franchise prÃ©vu en matiÃ¨re de taxe sur la valeur ajoutÃ©e, le texte figurant sous b) est modifiÃ© de maniÃ¨re Ã lui donner la teneur suivante: â Â«Â Â Â Â Â b) le rÃ©gime d'imposition normal des moyens de transport neufs dÃ©coulant des articles 4, paragraphe 4 et 43 paragraphe 1 sous d) et e) de la mÃªme loi; â â â â â Â Â Â Â Â Â» â
2
Art. 2.
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AI-assisted research summary: The Finance Minister is responsible for carrying out this regulation, and it will be published in the Mémorial.

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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