Règlement ministériel du 5 novembre 2001 modifiant le règlement ministériel modifié du 9 août 1993 fixant la compétence des bureaux d'imposition et de recette de l'administration des contributions directes.

This preamble identifies a ministerial regulation by the Finance Minister that modifies a 1993 regulation on the competence of tax assessment and collection offices.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/2001/11/05/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 5 Nov 2001
Official source: View official record ↗

company taxation publication tax office competence

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This preamble identifies a ministerial regulation by the Finance Minister that modifies a 1993 regulation on the competence of tax assessment and collection offices. The article reallocates tax-office competence to two Luxembourg corporate tax offices for specified categories of companies. This article says the regulation will be published in the Mémorial.

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Provisions of Règlement ministériel du 5 novembre 2001 modifiant le règlement ministériel modifié du 9 août 1993 fixant la compétence des bureaux d'imposition et de recette de l'administration des contributions directes.

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Preamble
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AI-assisted research summary: This preamble identifies a ministerial regulation by the Finance Minister that modifies a 1993 regulation on the competence of tax assessment and collection offices.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 5 novembre 2001 modifiant le rÃ¨glement ministÃ©riel modifiÃ© du 9 aoÃ»t 1993 fixant la compÃ©tence des bureaux d'imposition et de recette de l'administration des contributions directes. Le Ministre des Finances, Vu l'article 13 de la loi modifiÃ©e du 17 avril 1964 portant rÃ©organisation de l'administration des contributions directes et des accises; Vu le rÃ¨glement grand-ducal modifiÃ© du 19 octobre 1977 fixant l'organisation de l'administration des contributions directes et des accises; Sur la proposition du directeur des contributions; ArrÃªte â

1 er
Art. 1 er .
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AI-assisted research summary: The article reallocates tax-office competence to two Luxembourg corporate tax offices for specified categories of companies.

Art. 1 er . Les chiffres 5 et 6 de l'article ler, lettre b. Section des sociÃ©tÃ©s du rÃ¨glement ministÃ©riel du 9 aoÃ»t 1993 tel qu'il a Ã©tÃ© modifiÃ© et complÃ©tÃ© par ceux des 17 dÃ©cembre 1998 et 3 janvier 2000 sont modifiÃ©s comme suit: 5. Le bureau d'imposition SOCIETES LUXEMBOURG 5 est compÃ©tent pour les sociÃ©tÃ©s coopÃ©ratives agricoles et commerciales rÃ©sidentes, pour les sociÃ©tÃ©s anonymes d'assurances rÃ©sidentes et non rÃ©sidentes, pour les associations d'Ã©pargne-pension (ASSEP), pour les sociÃ©tÃ©s en commandite par actions rÃ©sidentes et non rÃ©sidentes, pour les sociÃ©tÃ©s anonymes, les sociÃ©tÃ©s Ã responsabilitÃ© limitÃ©e et les autres collectivitÃ©s non rÃ©sidentes, pour les sociÃ©tÃ©s du groupe Cepal, pour les sociÃ©tÃ©s Ã responsabilitÃ© limitÃ©e ayant leur siÃ¨ge social dans la partie Nord et Ouest du canton de Luxembourg (ressort 704) ainsi que pour les sociÃ©tÃ©s anonymes et sociÃ©tÃ©s Ã responsabilitÃ© limitÃ©e ayant leur siÃ¨ge social dans les cantons de Capellen, Grevenmacher et Remich; 6. Le bureau d'imposition SOCIETES LUXEMBOURG 6 est compÃ©tent pour les sociÃ©tÃ©s financiÃ¨res rÃ©sidentes et non rÃ©sidentes ainsi que pour les sociÃ©tÃ©s d'Ã©pargne-pension Ã capital variable (SEPCAV); â
2
Art. 2.
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AI-assisted research summary: This article says the regulation will be published in the Mémorial.

Art. 2. Le prÃ©sent rÃ¨glement sera publiÃ© au MÃ©morial. Luxembourg, le 5 novembre 2001. Le Ministre des Finances, Jean-Claude Juncker

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