Règlement ministériel du 6 novembre 1969 concernant l'imposition des sociétés coopératives en matière d'impôt commercial communal.

This ministerial regulation concerns the taxation of cooperative companies under the communal business tax.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1969/11/06/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 6 Nov 1969
Official source: View official record ↗

communal business tax corporate tax local business tax tax exemption

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This ministerial regulation concerns the taxation of cooperative companies under the communal business tax. Certain cooperative societies that are personally exempt from corporate income tax are also exempt from the communal business tax. This article says the regulation will be published in the Mémorial.

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Provisions of Règlement ministériel du 6 novembre 1969 concernant l'imposition des sociétés coopératives en matière d'impôt commercial communal.

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Preamble

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Preamble
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AI-assisted research summary: This ministerial regulation concerns the taxation of cooperative companies under the communal business tax.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 6 novembre 1969 concernant l'imposition des sociÃ©tÃ©s coopÃ©ratives en matiÃ¨re d'impÃ´t commercial communal. Le Ministre des Finances, Le Ministre de l'IntÃ©rieur, Vu le paragraphe 8 de l'ordonnance du 31 janvier 1940 concernant l'exÃ©cution de la loi sur l'impÃ´t commercial communal; Vu l'article 186, al. 1 er de la loi du 4 dÃ©cembre 1967 concernant l'impÃ´t sur le revenu; Vu les paragraphes 12 et 13 de la loi gÃ©nÃ©rale des impÃ´ts du 22 mai 1931; ArrÃªtent: â

1 er
Art. 1 er .
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AI-assisted research summary: Certain cooperative societies that are personally exempt from corporate income tax are also exempt from the communal business tax.

Art. 1 er . Les sociÃ©tÃ©s coopÃ©ratives exemptÃ©es personnellement de l'impÃ´t sur le revenu des collectivitÃ©s sont Ã©galement exemptÃ©es de l'impÃ´t commercial communal. â
2
Art. 2.
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AI-assisted research summary: This article says the regulation will be published in the Mémorial.

Art. 2. Le prÃ©sent rÃ¨glement sera publiÃ© au MÃ©morial. Luxembourg, le 6 novembre 1969 Le Ministre des Finances, Pierre Werner Le Ministre de l'IntÃ©rieur, EugÃ¨ne Schaus

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Règlement ministériel du 6 novembre 1969 concernant l'imposition des sociétés coopératives en matière d'impôt commercial communal.

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Provisions of Règlement ministériel du 6 novembre 1969 concernant l'imposition des sociétés coopératives en matière d'impôt commercial communal.

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