Arrêté ministériel du 24 avril 1950 portant publication en matière d'impôt commercial communal du barème de l'impôt de base d'après le bénéfice d'exploitation, valable pour l'année d'imposition 1949.

This preamble states that the Minister of Finance issues an order publishing the communal business tax base-rate schedule for the 1949 tax year.

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Jurisdiction: Luxembourg
Instrument: Order
Citation: http://data.legilux.public.lu/eli/etat/leg/amin/1950/04/24/n2/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 24 Apr 1950
Official source: View official record ↗

corporate tax municipal business tax municipal trade tax

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This preamble states that the Minister of Finance issues an order publishing the communal business tax base-rate schedule for the 1949 tax year. For 1949, the base tax on operating profit is set by the attached scale for certain persons and companies, and at 4.5% for other enterprises. The order will be inserted in the Mémorial.

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Provisions of Arrêté ministériel du 24 avril 1950 portant publication en matière d'impôt commercial communal du barème de l'impôt de base d'après le bénéfice d'exploitation, valable pour l'année d'imposition 1949.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This preamble states that the Minister of Finance issues an order publishing the communal business tax base-rate schedule for the 1949 tax year.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. ArrÃªtÃ© ministÃ©riel du 24 avril 1950 portant publication en matiÃ¨re d'impÃ´t commercial communal du barÃ¨me de l'impÃ´t de base d'aprÃ¨s le bÃ©nÃ©fice d'exploitation, valable pour l'annÃ©e d'imposition 1949. Le Ministre des Finances, Vu les articles 9 et 10 de la loi du 11 avril 1950 portant attÃ©nuation de certains impÃ´ts directs; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: For 1949, the base tax on operating profit is set by the attached scale for certain persons and companies, and at 4.5% for other enterprises.

Art. 1 er . En ce qui concerne les personnes physiques et les sociÃ©tÃ©s visÃ©es au paragraphe 2, al. 2, NÂ° 1 de la loi du 1 er dÃ©cembre 1936, concernant l'impÃ´t commercial communal, maintenue en vigueur par l'arrÃªtÃ© grand-ducal du 26 octobre 1944, l'impÃ´t de base d'aprÃ¨s le bÃ©nÃ©fice d'exploitation se dÃ©termine, pour l'annÃ©e d'imposition 1949, suivant le barÃ¨me joint au prÃ©sent arrÃªtÃ© et en faisant partie intÃ©grante. En ce qui concerne les entreprises non visÃ©es Ã l'alinÃ©a prÃ©cÃ©dent, l'impÃ´t de base dont s'agit est fixÃ©, pour l'annÃ©e d'imposition 1949, Ã 4,5% du bÃ©nÃ©fice d'exploitation. â
2
Art. 2.
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AI-assisted research summary: The order will be inserted in the Mémorial.

Art. 2. Le prÃ©sent arrÃªtÃ© sera insÃ©rÃ© au MÃ©morial. Luxembourg, le 24 avril 1950. Le Ministre des Finances, Pierre Dupong.

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Arrêté ministériel du 24 avril 1950 portant publication en matière d'impôt commercial communal du barème de l'impôt de base d'après le bénéfice d'exploitation, valable pour l'année d'imposition 1949.

About this statute

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Provisions of Arrêté ministériel du 24 avril 1950 portant publication en matière d'impôt commercial communal du barème de l'impôt de base d'après le bénéfice d'exploitation, valable pour l'année d'imposition 1949.

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