Règlement ministériel du 24 septembre 1999 relatif au régime fiscal des tabacs manufacturés.

This is a ministerial regulation about the fiscal regime for manufactured tobacco.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1999/09/24/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 24 Sept 1999
Official source: View official record ↗

commencement effective date excise pricing tobacco tobacco products

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Statute overview

About this statute

This is a ministerial regulation about the fiscal regime for manufactured tobacco. This provision inserts new cigarette price classes into the Luxembourg tobacco tax table, including amounts for 30-cigarette and 60-cigarette packs. This regulation enters into force on 28 August 1999.

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Provisions of Règlement ministériel du 24 septembre 1999 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 is a ministerial regulation about 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 24 septembre 1999 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu la loi du 21 dÃ©cembre 1998 concernant le budget des recettes et des dÃ©penses de l'Etat pour l'exercice 1999 et notamment son article 8 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 du 24 juillet 1998 portant publication de l'arrÃªte royal belge du 19 juin 1998 relatif au rÃ©gime fiscal des 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 gÃ©nÃ©ral du tabac, 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 septembre 1999 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 12 aoÃ»t 1999 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s; Vu le rÃ¨glement ministÃ©riel du 10 septembre 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 provision inserts new cigarette price classes into the Luxembourg tobacco tax table, including amounts for 30-cigarette and 60-cigarette packs.

Art. 1 er . Dans le tableau des signes fiscaux luxembourgeois pour cigarettes annexÃ© au rÃ¨glement ministÃ©riel du 10 septembre 1998 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s, modifiÃ©, sont insÃ©rÃ©es les classes de prix suivantes: â â Prix de vente au dÃ©tail 1 (F) Droit d'accise commun 2 (F) Droit d'accise autonome 3 (F) Total des colonnes 2 et 3 4 (F) Par emballage de 30 cigarettes 119,- 62,778 5,339 68,117 Par emballage de 60 cigarettes 318,- 163,444 11,647 175,091 â
2
Art. 2.
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AI-assisted research summary: This regulation enters into force on 28 August 1999.

Art. 2. Le prÃ©sent rÃ¨glement entre en vigueur le 28 aoÃ»t 1999. Luxembourg, le 24 septembre 1999. Le Ministre des Finances, Jean-Claude Juncker

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