Règlement ministériel du 21 avril 1992 portant publication de l'arrêté royal belge du 28 mars 1992 modifiant le régime d'accise du tabac et de l'arrêté ministériel belge du 30 mars 1992 relatif au régime fiscal des tabacs fabriqués. | http://data.legilux.public.lu/eli/etat/leg/rmin/1992/04/21/n3/jo — Luxembourg law | Esheria

Règlement ministériel du 21 avril 1992 portant publication de l'arrêté royal belge du 28 mars 1992 modifiant le régime d'accise du tabac et de l'arrêté ministériel belge du 30 mars 1992 relatif au régime fiscal des tabacs fabriqués.

This preamble says the Minister of Finance is issuing a ministerial regulation to publish two Belgian tobacco excise/fiscal measures.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rmin/1992/04/21/n3/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
View official record ↗
VAT excise excise coefficients excise duty execution product rates publication tax tax publication tobacco tobacco excise

Statute overview

About this statute

This preamble says the Minister of Finance is issuing a ministerial regulation to publish two Belgian tobacco excise/fiscal measures. This article says two Belgian tobacco-related instruments are published in the Memorial so they can be executed in Luxembourg, subject to later reservations. The special excise duty and VAT provisions apply only to Belgium. This article sets the coefficients to use in Luxembourg for certain manufactured tobacco products under the cited Belgian excise rule. Article 4 sets the coefficients to apply in Luxembourg for several tobacco products under § 231 of the same regulation.

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