Règlement ministériel du 5 janvier 1999 portant publication de l'arrêté ministériel belge du 10 novembre 1998 relatif au régime fiscal des tabacs manufacturés.

This preamble says the Minister of Finance issues an order publishing the Belgian ministerial order of 10 November 1998 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/1999/01/05/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 5 Jan 1999
Official source: View official record ↗

excise excise taxes execution official publication publication tobacco pricing tobacco taxation value added tax

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This preamble says the Minister of Finance issues an order publishing the Belgian ministerial order of 10 November 1998 on the tax regime for manufactured tobacco. This article says a Belgian ministerial order on manufactured tobacco tax is published in the Mémorial so it can be executed in Luxembourg. The special excise duty and value added tax rules apply only to Belgium. Sets retail prices for certain manufactured tobacco products in Luxembourg.

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Provisions of Règlement ministériel du 5 janvier 1999 portant publication de l'arrêté ministériel belge du 10 novembre 1998 relatif au régime fiscal des tabacs manufacturés.

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Preamble

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Preamble
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AI-assisted research summary: This preamble says the Minister of Finance issues an order publishing the Belgian ministerial order of 10 November 1998 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 5 janvier 1999 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 10 novembre 1998 relatif 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 Economique belgo-luxembourgeoise, approuvÃ©e par la loi du 26 mai 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 l'arrÃªtÃ© ministÃ©riel belge du 10 novembre 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©es; 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 a Belgian ministerial order on manufactured tobacco tax is published in the Mémorial so it can be executed in Luxembourg.

Art. 1 er . L'arrÃªtÃ© ministÃ©riel belge du 10 novembre 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s est publiÃ© au MÃ©morial pour Ãªtre exÃ©cutÃ© au Grand-DuchÃ© de Luxembourg. â
2
Art. 2.
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AI-assisted research summary: The special excise duty and value added tax rules apply only to Belgium.

Art. 2. Les dispositions relatives au droit d'accise spÃ©cial et Ã la taxe sur la valeur ajoutÃ©e ne concernent que la Belgique. â
3
Art. 3.
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AI-assisted research summary: Sets retail prices for certain manufactured tobacco products in Luxembourg.

Art. 3. Pour l'application de l'article 1 er de cet arrÃªtÃ©, modifiant l'article 94 de l'arrÃªtÃ© ministÃ©riel du 1 er aoÃ»t 1994 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, les prix de vente au dÃ©tail sont fixÃ©s comme suit au Grand-DuchÃ© de Luxembourg: Cigares, par piÃ¨ce 24,00 F Cigarillos, par piÃ¨ce 7,80 F Cigarettes, par piÃ¨ce 6,00 F Tabac Ã fumer fine coupe destinÃ© Ã rouler les cigarettes ainsi que les autres tabacs Ã fumer, par kilogramme 2.790,00 F Luxembourg, le 5 janvier 1999. Le Ministre des Finances, Jean-Claude Juncker

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