Loi du 24 mai 1922 ayant pour objet de réglementer à nouveau l'assiette à l'impôt sur le revenu et à l'impôt complémentaire des revenus et biens de la Maison grand-ducale de Luxembourg.
This preamble records the formal adoption of the law of 24 May 1922 and notes the required institutional steps and assent.
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- Jurisdiction
- Luxembourg
- Instrument
- Act or statute
- Citation
- http://data.legilux.public.lu/eli/etat/leg/loi/1922/05/24/n3/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This preamble records the formal adoption of the law of 24 May 1922 and notes the required institutional steps and assent. Le Grand-Duc et les membres de la famille souveraine sont soumis aux impôts directs, avec des exceptions prévues plus loin. Several listed revenues and properties are exempt from income taxes or the complementary tax. The tax is entered on the roll of the commune of Luxembourg, the supplementary tax is collected under the applicable rules, and the tax assessment is prepared by the tax administration and decided by the Conseil d'État. This article says certain income tax and direct tax laws apply to taxation of the Sovereign House where this law does not already regulate the matter, and that this law takes retroactive effect from 1 January 1919.
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Loi du 24 mai 1922 ayant pour objet de réglementer à nouveau l'assiette à l'impôt sur le revenu et à l'impôt complémentaire des revenus et biens de la Maison grand-ducale de Luxembourg.
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