Règlement ministériel du 10 septembre 1998 relatif au régime fiscal des tabacs manufacturés.

This ministerial regulation concerns 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/1998/09/10/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 10 Sept 1998
Official source: View official record ↗

annex replacement cigarettes excise tobacco tobacco tax transition period

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Statute overview

About this statute

This ministerial regulation concerns the fiscal regime for manufactured tobacco products. This article replaces the annexed Luxembourg cigarette fiscal-sign table from the 27 July 1998 ministerial regulation with the table attached to this regulation. The transitional period mentioned in Article 3, § 6, paragraph 2 of the amended Belgian tobacco tax law expires on 30 September 1998. This article says the order takes effect on 27 August 1998.

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Provisions of Règlement ministériel du 10 septembre 1998 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 ministerial regulation concerns 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 10 septembre 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu la loi du 22 dÃ©cembre 1997 concernant le budget des recettes et des dÃ©penses de l'Etat pour l'exercice 1998 et notamment son article 6 prÃ©voyant un droit d'accise autonome sur les cigarettes; Vu le rÃ¨glement grand-ducal du 3 aoÃ»t 1998 portant fixation du droit d'accise autonome sur les tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au rÃ©gime fiscal des tabacs manufacturÃ©s modifiÃ©e 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 24 juillet 1998 portant publication de l'arrÃªtÃ© royal belge du 19 juin 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel du 27 juillet 1998 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 8 juillet 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s et notamment le tableau des signes fiscaux belge pour cigarettes annexÃ© audit arrÃªtÃ©; Vu le rÃ¨glement ministÃ©riel du 27 juillet 1998 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 replaces the annexed Luxembourg cigarette fiscal-sign table from the 27 July 1998 ministerial regulation with the table attached to this regulation.

Art. 1 er . Le tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© au rÃ¨glement ministÃ©riel du 27 juillet 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s est remplacÃ© par celui annexÃ© au prÃ©sent rÃ¨glement. â
2
Art. 2.
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AI-assisted research summary: The transitional period mentioned in Article 3, § 6, paragraph 2 of the amended Belgian tobacco tax law expires on 30 September 1998.

Art. 2. La pÃ©riode transitoire prÃ©vue Ã l'article 3, Â§ 6, alinÃ©a 2 de la loi belge modifiÃ©e du 3 avril 1997 relative au rÃ©gime fiscal des tabacs manufacturÃ©s expire Ã la date du 30 septembre 1998. â
3
Art. 3.
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AI-assisted research summary: This article says the order takes effect on 27 August 1998.

Art. 3. Le prÃ©sent arrÃªtÃ© produit ses effets le 27 aoÃ»t 1998. Luxembourg, le 10 septembre 1998. Le Ministre des Finances, Jean-Claude Juncker

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