Règlement grand-ducal du 23 décembre 2022 modifiant le règlement grand-ducal modifié du 23 décembre 2013 portant fixation du droit d’accise autonome et dispositions diverses sur les tabacs manufacturés.

This is the preamble to a Grand-Ducal regulation amending an existing tobacco excise regulation.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rgd/2022/12/23/a654/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 23 Dec 2022
Official source: View official record ↗

excise official publication pricing rates regulatory amendment regulatory compliance regulatory references tobacco

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Statute overview

About this statute

This is the preamble to a Grand-Ducal regulation amending an existing tobacco excise regulation. This provision replaces a tax-rate wording so that the ad valorem part is 10.60% of the retail sale price, according to the scale set by the Minister of Finance. This article replaces Article 3 of the same regulation with new wording, but the replacement text is not included here. The excise on cigarettes is set at 126.00 euros per 1,000 pieces. This article replaces letter a) in article 4 with a 3.49% ad valorem amount based on the retail sale price, using a schedule set by the Minister of Finance.

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Provisions of Règlement grand-ducal du 23 décembre 2022 modifiant le règlement grand-ducal modifié du 23 décembre 2013 portant fixation du droit d’accise autonome et dispositions diverses sur les tabacs manufacturés.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This is the preamble to a Grand-Ducal regulation amending an existing tobacco excise regulation.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement grand-ducal du 23 dÃ©cembre 2022 modifiant le rÃ¨glement grand-ducal modifiÃ© du 23Â dÃ©cembre 2013 portant fixation du droit dâaccise autonome et dispositions diverses sur les tabacs manufacturÃ©s. Nous Henri, Grand-Duc de Luxembourg, Duc de Nassau, Vu la loi modifiÃ©e du 17 dÃ©cembre 2010 fixant les droits dâaccise et les taxes assimilÃ©es sur les produits Ã©nergÃ©tiques, lâÃ©lectricitÃ©, les produits de tabacs manufacturÃ©s, lâalcool et les boissons alcooliques, et notamment son article 8 ; Vu les avis de la Chambre de commerce, de la Chambre des fonctionnaires et employÃ©s publics, et de la Chambre des salariÃ©s ; Les avis de la Chambre dâagriculture et de la Chambre des mÃ©tiers ayant Ã©tÃ© demandÃ©s ; Notre Conseil dâÃtat 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 provision replaces a tax-rate wording so that the ad valorem part is 10.60% of the retail sale price, according to the scale set by the Minister of Finance.

Art. 1 er . Ã lâarticle 2 du rÃ¨glement grand-ducal modifiÃ© du 23 dÃ©cembre 2013 portant fixation du droit dâaccise autonome et dispositions diverses sur les tabacs manufacturÃ©s, la lettre a) est remplacÃ©e comme suit : â Â«Â a) dâune part ad valorem de 10,60 pour cent du prix de vente au dÃ©tail, dâaprÃ¨s le barÃ¨me Ã©tabli par le Ministre des Finances ;Â Â». â â â â â â
2
Art. 2.
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AI-assisted research summary: This article replaces Article 3 of the same regulation with new wording, but the replacement text is not included here.

Art. 2. Lâarticle 3 du mÃªme rÃ¨glement est remplacÃ© comme suit : â Â«Â
3
Art. 3.
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AI-assisted research summary: The excise on cigarettes is set at 126.00 euros per 1,000 pieces.

Art. 3. Lâaccise Ã percevoir sur les cigarettes en vertu de lâarticle 8, paragraphe 4, de la Loi est fixÃ©e Ã 126,00 euros par 1 000 piÃ¨ces.Â Â». â â â â â â
3
Art. 3.
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AI-assisted research summary: This article replaces letter a) in article 4 with a 3.49% ad valorem amount based on the retail sale price, using a schedule set by the Minister of Finance.

Art. 3. Ã lâarticle 4 du mÃªme rÃ¨glement , la lettre a) est remplacÃ©e comme suit : â Â«Â a) dâune part ad valorem de 3,49 pour cent du prix de vente au dÃ©tail, dâaprÃ¨s le barÃ¨me Ã©tabli par le Ministre des Finances ;Â Â». â â â â â â
4
Art. 4.
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AI-assisted research summary: This article replaces Article 5 of the same regulation with new wording.

Art. 4. Lâarticle 5 du mÃªme rÃ¨glement est remplacÃ© comme suit : â Â«Â
5
Art. 5.
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AI-assisted research summary: The excise duty on fine-cut smoking tobacco for rolling cigarettes and other smoking tobacco is set at 59.34 euros per kilogram.

Art. 5. Lâaccise Ã percevoir sur les tabacs Ã fumer fine coupe destinÃ©s Ã rouler les cigarettes et autres tabacs Ã fumer en vertu de lâarticle 8, paragraphe 6, de la Loi est fixÃ©e Ã 59,34 euros par kilogramme.Â Â». â â â â â â
5
Art. 5.
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AI-assisted research summary: This article changes wording in Article 6 of the same regulation.

Art. 5. Ã lâarticle 6 d u mÃªme rÃ¨glement , les mots â Â Â«Â en vertu de lâarticle 8 (8), 2 iÃ¨me alinÃ©aÂ Â»Â â sont remplacÃ©s par les mots â Â Â«Â en vertu de lâarticle 8, paragraphe 8, alinÃ©a 2,Â Â»Â â . â
6
Art. 6.
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AI-assisted research summary: This article repeals article 8 of the same regulation.

Art. 6. Lâarticle 8 du mÃªme rÃ¨glement est abrogÃ©. â
7
Art. 7.
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AI-assisted research summary: This article says the regulation enters into force on 1 January 2023.

Art. 7. Le prÃ©sent rÃ¨glement entre en vigueur le 1 er janvier 2023. â
8
Art. 8.
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AI-assisted research summary: The Finance Minister is responsible for carrying out this regulation.

Art. 8. Notre ministre ayant les Finances dans ses attributions est chargÃ© de lâexÃ©cution du prÃ©sent rÃ¨glement qui sera publiÃ© au Journal officiel du Grand-DuchÃ© de Luxembourg. La Ministre des Finances, Yuriko Backes Crans-Montana, le 23 dÃ©cembre 2022. Henri

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