Arrêté grand-ducal du 11 décembre 1936, tendant à remplacer celui du 30 décembre 1935, concernant la perception d'une taxe spéciale de consommation sur les alcools et eaux-de-vie fabriqués dans le Grand-Duché de Luxembourg.

AI-assisted research summary: This grand-ducal order replaces the order of 30 December 1935 on collecting a special consumption tax on alcohols and spirits made in Luxembourg.

AI-assisted research summary: The provision imposes a consumption tax on domestic alcohol distillation products from 1 January 1937 and sets specific tax rates and a deduction range for certain distilleries.

AI-assisted research summary: Imported alcohol-distillation products are subject to the same tax, collected by customs authorities. For imports from Belgium, the tax is collected on presentation of the Belgian transport document and a signed written declaration by the importer.

AI-assisted research summary: Certain denatured alcohols and exported alcohol are exempt from the consumption tax, and refunds may be available if the tax was actually collected by the state and the stated proof is provided.

AI-assisted research summary: Alcoholic liquids in stock or being transported on 1 January 1937 are subject to consumption tax, with lower rates if prior tax payment is proven; small household quantities of drinking alcohol and alcohol-based perfumes are exempt.

AI-assisted research summary: Anyone who possesses or holds the liquids covered by Article 4 must file a written detailed stock declaration with the administration of contributions before 8 January 1937.

AI-assisted research summary: La taxe de consommation liée à l’article 4 est perçue par l’administration des contributions et accises; le propriétaire ou détenteur des liquides la doit, et le déclarant doit la payer dans les six mois de la déclaration.

AI-assisted research summary: Certain omissions, false or incomplete declarations, evasive manoeuvres, and breaches of execution measures are punishable under the penalties cross-referenced in this article, in addition to payment of the special tax.

AI-assisted research summary: Certain police, customs, and contribution agents may visit storage premises for taxable liquids and, if needed, extend their search to other premises linked to possible fraud.

AI-assisted research summary: This article repeals the 30 December 1935 Grand-Ducal Order on collecting a special consumption tax, but keeps the tax-collection provisions in force for tax still due until collections end.

AI-assisted research summary: The Justice and Interior Minister and the Finance Minister are responsible for carrying out this decree; it takes effect on 1 January 1937.