Règlement ministériel du 23 décembre 1997 relatif au régime fiscal des tabacs manufacturés.

The Minister of Finance issues this ministerial regulation on the fiscal regime for manufactured tobacco products.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1997/12/23/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 23 Dec 1997
Official source: View official record ↗

cigarettes commencement effective date excise tobacco tobacco products

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The Minister of Finance issues this ministerial regulation on the fiscal regime for manufactured tobacco products. This article adds categories 24/107, 25/133, and 30/135 to the Luxembourg tobacco tax sign table for cigarettes. This article says the regulation takes effect on 1 November 1997.

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Provisions of Règlement ministériel du 23 décembre 1997 relatif au régime fiscal des tabacs manufacturés.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: The Minister of Finance issues this ministerial regulation on the fiscal regime for manufactured tobacco products.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 23 dÃ©cembre 1997 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu la loi du 20 dÃ©cembre 1996 concernant le budget des recettes et des dÃ©penses de l'Etat pour l'exercice 1997 et notamment son article 6 prÃ©voyant un droit d'accise autonome sur les cigarettes; Vu le rÃ¨glement grand-ducal du 2 aoÃ»t 1997 portant fixation du droit d'accise autonome sur les tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel du 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au rÃ©gime fiscal du tabac; 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; Vu le rÃ¨glement ministÃ©riel du 23 dÃ©cembre 1997 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 30 octobre 1997 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel du 2 aoÃ»t 1997 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s et notamment le tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© audit rÃ¨glement, ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: This article adds categories 24/107, 25/133, and 30/135 to the Luxembourg tobacco tax sign table for cigarettes.

Art. 1 er . Au tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© au rÃ¨glement ministÃ©riel du 2 aoÃ»t 1997 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, les catÃ©gories 24/107, 25/133 et 30/135 sont Ã ajouter. â â 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 24 cigarettes 70,560 55,948 4,777 60,725 par emballage de 25 cigarettes 133,0 69,050 5,213 74,263 par emballage de 30 cigarettes 133,0 70,560 5,985 76,545 â
2
Art. 2.
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AI-assisted research summary: This article says the regulation takes effect on 1 November 1997.

Art. 2. Le prÃ©sent arrÃªtÃ© entre en vigueur le 1 er novembre 1997 Luxembourg, le 23 dÃ©cembre 1997. Le Ministre des Finances, Jean-Claude Juncker

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