Règlement ministériel du 7 octobre 1983 fixant certaines exigences auxquelles est subordonné le remboursement des droits d'enregistrement et de transcription payés pour l'acquisition d'immeubles à usage agricole auprès de tiers. | http://data.legilux.public.lu/eli/etat/leg/rmin/1983/10/07/n1/jo — Luxembourg law | Esheria

Règlement ministériel du 7 octobre 1983 fixant certaines exigences auxquelles est subordonné le remboursement des droits d'enregistrement et de transcription payés pour l'acquisition d'immeubles à usage agricole auprès de tiers.

This preamble identifies the minister issuing the regulation and states that it concerns conditions for refunds of registration and transcription duties on agricultural buildings bought from third parties.

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Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rmin/1983/10/07/n1/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
agricultural property agricultural real estate agriculture real estate acquisition registration duties refund

Statute overview

About this statute

This preamble identifies the minister issuing the regulation and states that it concerns conditions for refunds of registration and transcription duties on agricultural buildings bought from third parties. Reimbursement of fiscal rights for buying agricultural property from third parties is only due if the per-hectare price, the farmer’s pre-purchase own area, and the operator’s age stay within stated limits, unless a successor will continue the operation. This regulation applies to acquisitions of real estate used for agriculture made after 1 November 1983. The regulation states that it will be published in the Mémorial.