Arrêté grand-ducal du 22 juillet 1960 modifiant le régime de la taxe d'importation et de l'impôt sur le chiffre d'affaires des véhicules à moteur.

AI-assisted research summary: This preamble introduces the Grand-Ducal order and notes the legal basis and consultations used before the measure was adopted.

AI-assisted research summary: Certain consumer deliveries and related imports are taxed at 7%, with a reduced 2% rate for deliveries of items that have already borne the 7% tax.

AI-assisted research summary: This provision says certain motor vehicles, pleasure boats and similar motorized craft, and aircraft are subject to the tax; a 7% tax applies to deliveries of the chassis, engine, body, or complete vehicle, including accessories.

AI-assisted research summary: This article defines when the tax is triggered and who counts as a consumer.

AI-assisted research summary: New motor vehicles sold domestically or imported must have a tax base at least equal to the catalogue price; demonstration cars are taxed on cost price.

AI-assisted research summary: Les constructeurs, assembleurs et importateurs de véhicules à moteur doivent notifier au Directeur de l'Enregistrement les prix de catalogue et leurs modifications, par lettre recommandée.

AI-assisted research summary: For certain used vehicles, pleasure boats, aircraft and similar craft, the tax is calculated on the full stated price plus any charges and other amounts imposed on the buyer; in exchanges or similar non-cash deals, the non-cash part is counted at its value and must be clearly shown on the invoice.

AI-assisted research summary: Invoices for deliveries of vehicles and other items subject to the flat tax must include the information needed to identify the item, especially vehicle type, marks, type, numbers, and manufacture dates for the vehicle, chassis, and engine. Issuing an invoice is mandatory.

AI-assisted research summary: A tax amount of 7% or 2% must be shown separately to the person receiving the delivery.

AI-assisted research summary: This article excludes several listed vehicle and aircraft categories from the order, while keeping them subject to the ordinary turnover tax rules.

AI-assisted research summary: The assessment and collection of the flat tax must follow earlier tax-law rules listed in this article.

AI-assisted research summary: This article repeals the 19 July 1948 order on import tax and motor-vehicle turnover tax.

AI-assisted research summary: The Minister of Finance is responsible for executing this order, which takes effect on the first day of the month after publication in the Mémorial.