Règlement ministériel du 4 janvier 1994 portant publication de l'arrêté ministériel belge du 30 décembre 1993 relatif au régime fiscal des tabacs manufacturés.
This provision states that the Luxembourg ministerial regulation publishes a Belgian ministerial order on the fiscal regime for manufactured tobacco.
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- Jurisdiction
- Luxembourg
- Instrument
- Regulation
- Citation
- http://data.legilux.public.lu/eli/etat/leg/rmin/1994/01/04/n2/jo
- Status
- In force
- Version
- Undated source snapshot
- Language
- fr
- Updated
- Official source
- View official record ↗
Statute overview
About this statute
This provision states that the Luxembourg ministerial regulation publishes a Belgian ministerial order on the fiscal regime for manufactured tobacco. The Belgian ministerial order on the fiscal regime for manufactured tobacco is published for execution in Luxembourg, subject to reservations. The provisions on special excise duty and value-added tax apply only to Belgium. This article sets the coefficients to apply in Luxembourg for certain tobacco products: cigars, cigarillos, cigarettes, and fine-cut smoking tobacco. For applying Article 231 of the same regulation in Luxembourg, set the listed coefficients for cigars, cigarillos, cigarettes, and fine-cut smoking tobacco.
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Règlement ministériel du 4 janvier 1994 portant publication de l'arrêté ministériel belge du 30 décembre 1993 relatif au régime fiscal des tabacs manufacturés.
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