Règlement ministériel du 10 décembre 1973 relatif à la retenue d'impôt sur les salaires et les pensions au début de l'année 1974.

This preamble says the Finance Minister issues an order about withholding tax on salaries and pensions at the start of 1974.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1973/12/10/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 10 Dec 1973
Official source: View official record ↗

payroll withholding pensions salaries tax administration withholding tax

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This preamble says the Finance Minister issues an order about withholding tax on salaries and pensions at the start of 1974. Employers and pension funds must keep using the 1973 withholding-tax rules after 1 January 1974 until new implementing rules are published, and later regularise the withholding by annual settlement or assessment. This article says the regulation will be published in the Mémorial.

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Provisions of Règlement ministériel du 10 décembre 1973 relatif à la retenue d'impôt sur les salaires et les pensions au début de l'année 1974.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This preamble says the Finance Minister issues an order about withholding tax on salaries and pensions at the start of 1974.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 10 dÃ©cembre 1973 relatif Ã la retenue d'impÃ´t sur les salaires et les pensions au dÃ©but de l'annÃ©e 1974. Le Ministre des Finances, Vu le paragraphe 12, alinÃ©a 1 er de la loi gÃ©nÃ©rale des impÃ´ts; ConsidÃ©rant que certaines dispositions d'exÃ©cution relatives Ã la retenue d'impÃ´t sur les salaires et les pensions applicables Ã partir de l'annÃ©e d'imposition 1974 ne pourront Ãªtre publiÃ©es qu'au cours des premiÃ¨res semaines de l'annÃ©e 1974 du fait de la sanction lÃ©gislative intervenant seulement au mois de dÃ©cembre 1973; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: Employers and pension funds must keep using the 1973 withholding-tax rules after 1 January 1974 until new implementing rules are published, and later regularise the withholding by annual settlement or assessment.

Art. 1 er . (1) En attendant la publication des rÃ¨glements d'exÃ©cution, formules et barÃ¨mes applicables Ã la retenue d'impÃ´t sur les salaires et les pensions Ã partir du 1 er janvier 1974, les employeurs et caisses de pension continueront, aprÃ¨s cette date, Ã dÃ©terminer la retenue d'impÃ´t sur la base des dispositions, formules et barÃ¨mes applicables pour l'annÃ©e d'imposition 1973. (2) Cette situation prendra fin Ã une date qui sera publiÃ©e au MÃ©morial. (3) Sous rÃ©serve de la facultÃ© des employeurs et caisses de pension d'y procÃ©der plus tÃ´t, la rÃ©gularisation des retenues faites conformÃ©ment Ã l'article 1 er aura lieu par dÃ©compte annuel ou par imposition par assiette. â
2
Art. 2.
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AI-assisted research summary: This article says the regulation will be published in the Mémorial.

Art. 2. Le prÃ©sent rÃ¨glement sera publiÃ© au MÃ©morial. Luxembourg, le 10 dÃ©cembre 1974 Le Ministre des Finances, Pierre Werner

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