Règlement ministériel du 29 avril 1986 fixant les exigences particulières à attacher à l'amélioration durable de la situation économique d'une exploitation agricole dans le cadre d'un plan d'amélioration matérielle.
This preamble states that the Secretary of State for Agriculture and Viticulture issues the regulation after consulting the Chamber of Agriculture and in light of a 1985 grand-ducal regulation on agricultural structures.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rmin/1986/04/29/n3/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 states that the Secretary of State for Agriculture and Viticulture issues the regulation after consulting the Chamber of Agriculture and in light of a 1985 grand-ducal regulation on agricultural structures. Investments in a material improvement plan are justified when they help ensure debt service. The criterion in Article 1 is treated as met when agricultural income, adjusted for private inputs, depreciation, and private withdrawals, is enough to pay instalments and still leaves enough for liquidity and equipment renewal/adaptation. The business’s liquidity and equipment renewal/adaptation are ensured only if the provision set aside for that purpose reaches 120% of depreciation on machine and building capital. Private net deductions must be set using the actual facts of the operation and cannot be below two-thirds of the social minimum wage for an unskilled worker.
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Règlement ministériel du 29 avril 1986 fixant les exigences particulières à attacher à l'amélioration durable de la situation économique d'une exploitation agricole dans le cadre d'un plan d'amélioration matérielle.
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