Règlement ministériel du 14 juillet 1995 relatif au régime fiscal des tabacs manufacturés.

This preamble lists the legal bases for a ministerial regulation on the fiscal regime for manufactured tobacco.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1995/07/14/n3/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 14 Jul 1995
Official source: View official record ↗

cigarettes excise duty price table tobacco tobacco products

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This preamble lists the legal bases for a ministerial regulation on the fiscal regime for manufactured tobacco. This provision inserts a new price class for cigarettes in the Luxembourg excise table. This article says the regulation enters into force on 8 July 1995.

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Provisions of Règlement ministériel du 14 juillet 1995 relatif au régime fiscal des tabacs manufacturés.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This preamble lists the legal bases for a ministerial regulation on the fiscal regime for manufactured tobacco.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 14 juillet 1995 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu la loi du 23 dÃ©cembre 1994 concernant le budget des recettes et des dÃ©penses de l'Etat pour l'exercice 1995 et notamment son article 8 prÃ©voyant un droit d'accise autonome sur les cigarettes; Vu le rÃ¨glement grand-ducal du 28 dÃ©cembre 1994 portant fixation du droit d'accise autonome sur les tabacs manufacturÃ©s; Vu l'arrÃªtÃ© ministÃ©riel du 31 dÃ©cembre 1947 portant publication de la loi belge du 31 dÃ©cembre 1947 relative au rÃ©gime fiscal du tabac, modifiÃ©e par la suite; Vu le rÃ¨glement ministÃ©riel du 30 dÃ©cembre 1992 portant publication de l'arrÃªtÃ© royal belge du 29 dÃ©cembre 1992 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, modifiÃ© par la suite; Vu le rÃ¨glement ministÃ©riel du 31 aoÃ»t 1994 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 1 er aoÃ»t 1994 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, modifiÃ© par la suite; Vu le rÃ¨glement ministÃ©riel du 14 juillet 1995 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 4 juillet 1995 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel du 28 dÃ©cembre 1994 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s et notamment le tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© audit rÃ¨glement, modifiÃ© par la suite; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: This provision inserts a new price class for cigarettes in the Luxembourg excise table.

Art. 1 er . Dans le tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© au rÃ¨glement ministÃ©riel du 28 dÃ©cembre 1994 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, modifiÃ©, est insÃ©rÃ©e la nouvelle classe de prix suivante: Prix de vente au dÃ©tail (F) 1 Droit dâaccise commun (F) 2 Droit dâaccise autonome (F) 3 Total des colonnes 2 et 3 (F) 4 Par emballage de 100 cigarettes â â â â â â 395,â 207,700 19,575 227,275 â
2
Art. 2.
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AI-assisted research summary: This article says the regulation enters into force on 8 July 1995.

Art. 2. Le prÃ©sent rÃ¨glement entre en vigueur le 8 juillet 1995. Luxembourg, le 14 juillet 1995. Le Ministre des Finances, Jean-Claude Juncker

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