Règlement ministériel du 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au régime fiscal des tabacs manufacturés.

This preamble states that the Minister of Finance issues the order publishing the Belgian law of 3 April 1997 on the tax regime for manufactured tobacco.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1997/07/25/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 25 Jul 1997
Official source: View official record ↗

VAT excise tobacco

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This preamble states that the Minister of Finance issues the order publishing the Belgian law of 3 April 1997 on the tax regime for manufactured tobacco. This article says the Belgian law of 3 April 1997 on the fiscal regime of manufactured tobacco is published in the Memorial for execution in Luxembourg. The provisions of Article 1 and the rules on special excise duty and VAT apply only in Belgium.

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Provisions of Règlement ministériel du 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative 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 states that the Minister of Finance issues the order publishing the Belgian law of 3 April 1997 on the tax 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 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu les articles 2, 6, 38, 41 et 42 de la Convention coordonnÃ©e instituant l'Union Ã©conomique belgo-luxembourgeoise, approuvÃ©e par la loi du 26 mars 1965; Vu l'article 6 de l'arrÃªtÃ© grand-ducal du 24 avril 1922 relatif Ã la mise en vigueur des dispositions lÃ©gales et rÃ©glementaires en matiÃ¨re d'accises communes belgo-luxembourgeoises; Vu la loi belge du 3 avril 1997 relative au rÃ©gime fiscal des tabacs manufacturÃ©s; ConsidÃ©rant que son application au Grand-DuchÃ© de Luxembourg requiert des rÃ©serves et des adaptations; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: This article says the Belgian law of 3 April 1997 on the fiscal regime of manufactured tobacco is published in the Memorial for execution in Luxembourg.

Art. 1 er . La loi belge du 3 avril 1997 relative au rÃ©gime fiscal des tabacs manufacturÃ©s est publiÃ©e au MÃ©morial pour Ãªtre exÃ©cutÃ©e au Grand-DuchÃ© de Luxembourg. â
2
Art. 2.
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AI-assisted research summary: The provisions of Article 1 and the rules on special excise duty and VAT apply only in Belgium.

Art. 2. Les dispositions de l'article 1 er de la loi ainsi que celles relatives au droit d'accise spÃ©cial et Ã la TVA ne concernent que la Belgique. Luxembourg, le 25 juillet 1997. Le Ministre des Finances, Jean-Claude Juncker

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