Règlement ministériel du 19 décembre 2014 modifiant le règlement ministériel du 6 février 2012 portant publication des unités d'éloignement déterminant les frais de déplacement déductibles en matière d'impôt sur le revenu.

This is a ministerial regulation from 19 December 2014 amending a 2012 ministerial regulation about publishing the distance units used to determine deductible travel expenses for income tax.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/2014/12/19/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 19 Dec 2014
Official source: View official record ↗

annex replacement commuting distance deductible travel expenses tax

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About this statute

This is a ministerial regulation from 19 December 2014 amending a 2012 ministerial regulation about publishing the distance units used to determine deductible travel expenses for income tax. This provision replaces the annex attached to the regulation. This ministerial regulation takes effect from tax year 2015. This article says the regulation will be published in the Mémorial.

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Provisions of Règlement ministériel du 19 décembre 2014 modifiant le règlement ministériel du 6 février 2012 portant publication des unités d'éloignement déterminant les frais de déplacement déductibles en matière d'impôt sur le revenu.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This is a ministerial regulation from 19 December 2014 amending a 2012 ministerial regulation about publishing the distance units used to determine deductible travel expenses for income tax.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 19 dÃ©cembre 2014 modifiant le rÃ¨glement ministÃ©riel du 6 fÃ©vrier 2012 portant publication des unitÃ©s d'Ã©loignement dÃ©terminant les frais de dÃ©placement dÃ©ductibles en matiÃ¨re d'impÃ´t sur le revenu. Le Ministre des Finances, Vu les articles 46 et 105 bis de la loi modifiÃ©e du 4 dÃ©cembre 1967 concernant l'impÃ´t sur le revenu; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: This provision replaces the annex attached to the regulation.

Art. 1 er . L'annexe faisant partie intÃ©grante du prÃ©sent rÃ¨glement donnant par commune les unitÃ©s d'Ã©loignement arrondies Ã considÃ©rer pour la dÃ©termination des frais de dÃ©placement dÃ©ductibles au sens des articles 46, nÂ° 9 et 105 bis de la loi modifiÃ©e du 4 dÃ©cembre 1967 concernant l'impÃ´t sur le revenu dans la mesure oÃ¹ cette distance est infÃ©rieure Ã 30 unitÃ©s d'Ã©loignement est remplacÃ©e par l'annexe jointe au prÃ©sent rÃ¨glement. â
2
Art. 2.
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AI-assisted research summary: This ministerial regulation takes effect from tax year 2015.

Art. 2. Le prÃ©sent rÃ¨glement ministÃ©riel prend effet Ã partir de l'annÃ©e d'imposition 2015. â
3
Art. 3.
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AI-assisted research summary: This article says the regulation will be published in the Mémorial.

Art. 3. Le prÃ©sent rÃ¨glement sera publiÃ© au MÃ©morial. Luxembourg, le 19 dÃ©cembre 2014. Le Ministre des Finances, Pierre Gramegna

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