Règlement grand-ducal du 23 décembre 2005 modifiant le règlement grand-ducal modifié du 21 décembre 1991 déterminant les limites et les conditions d'application des taux réduit, super-réduit et intermédiaire de la taxe sur la valeur ajoutée.
This preamble identifies a Grand-Ducal regulation that amends the rules on reduced, super-reduced, and intermediate VAT rates.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rgd/2005/12/23/n5/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
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Statute overview
About this statute
This preamble identifies a Grand-Ducal regulation that amends the rules on reduced, super-reduced, and intermediate VAT rates. This provision adds a definition: paid television or radio programme supply counts as “services de radiodiffusion et de télévision,” regardless of the transmission method. The Finance Minister and the Minister delegated to Communications must each carry out this regulation in their respective areas. The regulation is to be published in the Mémorial and takes effect on 1 January 2006.
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Règlement grand-ducal du 23 décembre 2005 modifiant le règlement grand-ducal modifié du 21 décembre 1991 déterminant les limites et les conditions d'application des taux réduit, super-réduit et intermédiaire de la taxe sur la valeur ajoutée.
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