Loi du 25 mai 1946 apportant certaines modification au régime de l'impôt sur le chiffre.

This provision is the preamble to a law concerning changes to the Luxembourg turnover tax regime.

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Jurisdiction: Luxembourg
Instrument: Act or statute
Citation: http://data.legilux.public.lu/eli/etat/leg/loi/1946/05/25/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 25 May 1946
Official source: View official record ↗

collection fines goods processing abroad import tax administration importation limitation periods procedure reimportation tax administration tax collection tax recovery tax regime tax restitution taxation

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About this statute

This provision is the preamble to a law concerning changes to the Luxembourg turnover tax regime. This provision abolishes the exemptions listed in Nos. 1, 2, 4 and 5 of § 4 of the law of 16 October 1934. The Government may regulate the rules for applying and collecting the import tax. Certain imported goods, and goods sent abroad for processing for the sender, are exempt from import or reimport tax if their specific character is not altered and they are not incorporated into other items. The Administration de l'Enregistrement is responsible for collecting turnover tax and import tax.

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Provisions of Loi du 25 mai 1946 apportant certaines modification au régime de l'impôt sur le chiffre.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This provision is the preamble to a law concerning changes to the Luxembourg turnover tax regime.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. Loi du 25 mai 1946 apportant certaines modifications au rÃ©gime de l'impÃ´t sur le chiffre d'affaires. Nous CHARLOTTE, par la grÃ¢ce de Dieu, Grande-Duchesse de Luxembourg, Duchesse de Nassau, etc., etc., etc.; Notre Conseil d'Etat entendu; De l'assentiment de la Chambre des DÃ©putÃ©s; Vu la dÃ©cision de la Chambre des DÃ©putÃ©s du 21 mai 1946 et celle du Conseil d'Etat du 24 mai 1946 portant qu'il n'y a pas lieu Ã second vote; Avons ordonnÃ© et ordonnons: â

1 er
Art. 1 er .
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AI-assisted research summary: This provision abolishes the exemptions listed in Nos. 1, 2, 4 and 5 of § 4 of the law of 16 October 1934.

Art. 1 er . Sont abolies les exemptions prÃ©vues sous les N os 1, 2, 4 et 5 du Â§ 4 de la loi du 16 octobre 1934 introduite par l'occupant. â
2
Art. 2.
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AI-assisted research summary: The Government may regulate the rules for applying and collecting the import tax.

Art. 2. Le Gouvernement est autorisÃ© Ã rÃ©gler tout ce qui a trait aux modalitÃ©s d'application et de perception de la taxe d'importation. â
3
Art. 3.
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AI-assisted research summary: Certain imported goods, and goods sent abroad for processing for the sender, are exempt from import or reimport tax if their specific character is not altered and they are not incorporated into other items.

Art. 3. Les marchandises importÃ©es dans le Grand-DuchÃ© ou envoyÃ©es Ã l'Ã©tranger pour y subir pour compte de l'expÃ©diteur une main-d'oeuvre qui n'altÃ¨re en rien leur caractÃ¨re spÃ©cifique et qui n'a pas pour but de les incorporer Ã d'autres objets, sont, nonobstant la plus-value rÃ©sultant du travail indigÃ¨ne ou Ã©tranger, affranchies de la taxe d'importation ou de rÃ©importation. â
4
Art. 4.
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AI-assisted research summary: The Administration de l'Enregistrement is responsible for collecting turnover tax and import tax.

Art. 4. L'Administration de l'Enregistrement est chargÃ©e de la perception de l'impÃ´t sur le chiffre d'affaires et de la taxe d'importation. â
5
Art. 5.
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AI-assisted research summary: The recovery of duties and fines, and related proceedings, must follow the principles applicable to registration.

Art. 5. Le recouvrement des droits et amendes ainsi que les instances sont poursuivis et jugÃ©s conformÃ©ment aux principes applicables en matiÃ¨re d'enregistrement. â
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Art. 6.
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AI-assisted research summary: The Treasury’s action to recover tax and fines expires after 5 years from when the action arises. Any action to recover tax or fines expires after 2 years from the day of payment.

Art. 6. L'action du TrÃ©sor en paiement de l'impÃ´t et des amendes se prescrit par cinq ans Ã compter du jour oÃ¹ l'action est nÃ©e. Toute action en restitution de l'impÃ´t ou des amendes se prescrit par deux ans Ã compter du jour du paiement. â
7
Art. 7.
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AI-assisted research summary: The Government may set up lump-sum taxes and decide their basis, conditions, and collection rules, but the rate cannot exceed 7%.

Art. 7. Le Gouvernement est autorisÃ©, en dÃ©rogeant dans la mesure qu'il jugera nÃ©cessaire, aux dispositions de la lÃ©gislation en vigueur, Ã instituer des taxes forfaitaires dont il dÃ©termine les causes et conditions d'exigibilitÃ©, le taux, la base et toutes modalitÃ©s d'application et de perception. Toutefois le taux n'en pourra dÃ©passer 7%. Mandons et ordonnons que la prÃ©sente loi soit insÃ©rÃ©e au MÃ©morial pour Ãªtre exÃ©cutÃ©e et observÃ©e par tous ceux que la chose concerne. Le Ministre des Finances, P. Dupong. Luxembourg, le 25 mai 1946. Charlotte.

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Loi du 25 mai 1946 apportant certaines modification au régime de l'impôt sur le chiffre.

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Provisions of Loi du 25 mai 1946 apportant certaines modification au régime de l'impôt sur le chiffre.

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