Règlement grand-ducal du 22 décembre 2006 concernant la taxe sur les véhicules automoteurs à usage nécessairement limité.

AI-assisted research summary: This preamble identifies the regulation on motor vehicle tax and states the legal bases used for adopting it.

AI-assisted research summary: Certain goods-carrying motor vehicles with limited use qualify for a reduced annual vehicle tax.

AI-assisted research summary: A tax reduction is granted on written request to the customs vehicle office, and the request must explain why vehicle use is limited to 90 days per calendar year.

AI-assisted research summary: La taxe réduite pour un véhicule doit être payée par périodes de 30 jours avant l’utilisation du véhicule.

AI-assisted research summary: The special tax regime for a motor vehicle is not granted if the vehicle was used more than 90 days per year on public roads during two civil years, consecutive or not.

AI-assisted research summary: For a civil year, the special tax regime in this regulation cannot be combined with the normal tax regime for the same motor vehicle.

AI-assisted research summary: The tax debtor must validate one control-sheet page for each day the vehicle is used on public roads, display the sheet flap on the windshield during use, and return the control booklet and stubs by 10 January of the following year.

AI-assisted research summary: If a motor vehicle is permanently taken out of circulation, the paid tax may be refunded on request, subject to returning the issued control book(s). No refund is made if the refundable amount is under 10 EUR.

AI-assisted research summary: This article repeals two listed Grand-Ducal regulations.

AI-assisted research summary: The regulation states that it enters into force on 1 January 2007.

AI-assisted research summary: The Minister of Finance is responsible for carrying out this regulation, and it is to be published in the Mémorial.