Règlement grand-ducal du 21 décembre 1991 relatif à l'application de la taxe sur la valeur ajoutée aux affaires en cours au 1er janvier 1992. | http://data.legilux.public.lu/eli/etat/leg/rgd/1991/12/21/n5/jo — Luxembourg law | Esheria

Règlement grand-ducal du 21 décembre 1991 relatif à l'application de la taxe sur la valeur ajoutée aux affaires en cours au 1er janvier 1992.

This preamble identifies the regulation and lists the legal bases it relies on.

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Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rgd/1991/12/21/n5/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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VAT goods deliveries importations of goods invoice timing public finance real estate construction sales regulatory implementation services tax tax administration tax rates tax timing works contracts

Statute overview

About this statute

This preamble identifies the regulation and lists the legal bases it relies on. The VAT rate level for ongoing matters as of 1 January 1992 and for imports of goods is determined by reference to the timing rules in the VAT law, not by the order date. This article defines which transactions count as “affairs in progress” on 1 January 1992, and says certain construction-sale and works/industrial contracts are not treated as invoices for applying the regulation. This article says when a sale or service is treated as completed, and allows separate partial deliveries or performances in some cases. For business tax matters pending on 1 January 1992, the timing of when the tax becomes payable is set by the rules in Articles 23 to 25 of the Law of 12 February 1979 and any implementing measures based on those articles.

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