Règlement grand-ducal du 6 novembre 2009 fixant l'organisation de l'administration des contributions directes.

AI-assisted research summary: This preamble introduces a Grand-Ducal regulation on the organization of the direct tax administration.

AI-assisted research summary: The direct tax administration is under the director’s orders, with two deputy directors assisting. The deputies replace the director if he is absent or the post is vacant, according to seniority.

AI-assisted research summary: The direct tax administration’s directorate is organized into 15 listed divisions.

AI-assisted research summary: Les divisions 1 à 15 sont dirigées par des chefs de division, qui peuvent être assistés par des chefs de division adjoints.

AI-assisted research summary: The director may delegate certain duties to officials who are members of the directorate by right, unless a law already provides for delegation of those duties.

AI-assisted research summary: This article organizes the tax offices for individuals, allows certain business taxpayers to be taxed by activity branch, assigns office management to specified inspectors, and lets office heads be assisted by deputy heads whose tasks are set by the director.

AI-assisted research summary: The article says the companies section has eight tax offices, managed by certain inspectors, and the director sets the duties of any assistant staff.

AI-assisted research summary: The provision sets out the six tax offices in the salary-withholding section, who manages them, and that office heads may be assisted by deputy staff.

AI-assisted research summary: La section des évaluations immobilières est organisée comme un bureau situé à Luxembourg et placé sous l’autorité immédiate du chef de la division des évaluations immobilières.

AI-assisted research summary: The withholding-tax-on-interest office is established with its seat in Luxembourg and is placed under the immediate authority of the head of the division for withholding tax on interest.

AI-assisted research summary: The article says the service de révision, based in Luxembourg, is made up of 12 civil servants in the rédacteur career grades 8 to 13.

AI-assisted research summary: Cette disposition fixe à trois le nombre des bureaux de recette, les répartit dans trois localités, et permet aux préposés d’être assistés par des adjoints dont le directeur fixe les attributions.

AI-assisted research summary: This article repeals the amended Grand-Ducal Regulation of 19 October 1977 on the organisation of the direct tax administration.

AI-assisted research summary: The Minister of Finance is charged with executing this regulation.