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Arrête: Art. 1er. L’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés est publié au Mémorial pour être exécuté

1365 MEMORIAL MEMORIAL Journal Officiel du Grand-Duché de Luxembourg Amtsblatt des Großherzogtums Luxemburg RECUEIL DE LEGISLATION A –– N° 69 8 août 2000 Sommaire Règlement ministériel du 27 juillet 2000 portant publication de l’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés . . . . . . . . . . . . . . . . . . . . . . . . page 1366 Règlement ministériel du 27 juillet 2000 relatif au régime fiscal des tabacs manufacturés . . . . . . 1398 1366 Règlement ministériel du 27 juillet 2000 portant publication de l’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés. Le Ministre des Finances, Vu les articles 2, 6, 38, 41 et 42 de la Convention coordonnée instituant l’Union Economique belgoluxembourgeoise, approuvée par la loi du 26 mai 1965; Vu l’aricle 6 de l’arrêté grand-ducal du 24 avril 1922, relatif à la mise en vigueur des dispositions légales et réglementaires en matière d’accises communes belgo-luxembourgeoises; Vu l’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés; Considérant que son application au Grand-Duché de Luxembourg requiert des réserves et des adaptations; Arrête: Art. 1er. L’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés est publié au Mémorial pour être exécuté au Grand-Duché de Luxembourg. Art. 2. Les dispositions relatives au droit d’accise spécial et à la taxe sur la valeur ajoutée ne concernent que la Belgique. Luxembourg, le 27 juillet 2000. Le Ministre des Finances, Jean-Claude Juncker Arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés. Le Ministre des Finances, Vu la loi du 3 avril 1997 relative au régime fiscal des tabacs manufacturés, notamment l'article 3, modifié par l'arrêté royal du 26 avril 2000; Vu l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés notamment les articles 34 et 86 et le tableau des signes fiscaux pour tabacs manufacturés modifié par l'arrêté ministériel du 31 janvier 2000; Vu l'avis du Conseil des douanes de l'Union économique belgo-luxembourgeoise; Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, notamment l'article 3, § 1er, remplacé par la loi du 4 juillet 1989 et modifié par la loi du 4 août 1996; Vu l'urgence motivée par le fait que le présent arrêté a pour objet essentiel d'adapter le tableau des signes fiscaux pour tabacs manufacturés à partir du 1er mai 2000, en exécution des dispositions de l'arrêté royal du 26 avril 2000 modifiant la structure des droits d'accises sur les tabacs manufacturés, que les nouveaux signes fiscaux doivent être mis immédiatement à la disposition des opérateurs en tabacs manufacturés, que dans ces conditions, le tableau des signes fiscaux pour tabacs manufacturés doit être adapté sans délai, Arrête: Art. 1er. L'article 34, § 4, est remplacé par la disposition suivante: «§ 4. Les timbres fiscaux et les timbres pour assortiments sont imprimés dans les couleurs suivantes:

  1. a)vert olive, pour les cigares;
  2. b)bistre, pour les cigarillos;
  3. c)bleu d'outremer, pour les cigarettes;
  4. d)rouge indigo, pour le tabac à fumer fine coupe et les autres tabacs à fumer.» Art. 2. A l'article 86, sont apportées les modifications suivantes: 1° le
  5. a)5ème tiret est remplacé par la disposition suivante: «le nombre et la catégorie de prix des signes fiscaux à apposer sur les produits;» 2° le
  6. b)est remplacé par la disposition suivante: «
  7. b)le ou les bordereaux 502 relatifs aux signes fiscaux à apposer sur les produits importés ou reçus d'un autre Etat membre.» Art. 3. Le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994 est remplacé par le tableau des signes fiscaux annexé au présent arrêté. Art. 4. Le présent arrêté sort ses effets le 1er mai 2000. Bruxelles, le 18 mai 2000. D. Reynders 1367 Annexe Tableau des signes fiscaux pour tabacs manufacturés A. Cigares Prix de vente au détail (F) 1 Par emballage de 1 cigare 11,11,5,12,12,5,13,13,5,14,14,5,15,15,5,16,16,5,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,- Droit d'accise commun (F) 2 0,550 0,575 0,600 0,625 0,650 0,675 0,700 0,725 0,750 0,775 0,800 0,825 0,850 0,900 0,950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150 2,200 2,250 2,300 2,350 2,400 1368 50,51,52,54,55,57,58,60,62,65,66,67,70,75,80,82,85,90,95,97,100,105,110,115,120,125,130,135,140,145,150,155,160,165,170,175,180,185,190,195,200,210,220,230,240,250,260,270,280,290,300,310,320,330,- 2,500 2,550 2,600 2,700 2,750 2,850 2,900 3,000 3,100 3,250 3,300 3,350 3,500 3,750 4,000 4,100 4,250 4,500 4,750 4,850 5,000 5,250 5,500 5,750 6,000 6,250 6,500 6,750 7,000 7,250 7,500 7,750 8,000 8,250 8,500 8,750 9,000 9,250 9,500 9,750 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500 1369 340,350,Illimité Par emballage de 2 cigares 30,32,34,38,40,42,44,46,48,50,52,58,96,104,108,112,116,120,140,300,Par emballage de 3 cigares 45,48,180,450,480,510,570,600,630,660,720,750,780,810,840,870,900,930,960,990,Illimité Par emballage de 4 cigares 880,1.000,1.040,1.080,1.120,1.160,1.200,- 17,000 17,500 18,500 1,500 1,600 1,700 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,900 4,800 5,200 5,400 5,600 5,800 6,000 7,000 15,000 2,250 2,400 9,000 22,500 24,000 25,500 28,500 30,000 31,500 33,000 36,000 37,500 39,000 40,500 42,000 43,500 45,000 46,500 48,000 49,500 55,500 44,000 50,000 52,000 54,000 56,000 58,000 60,000 1370 1.280,1.400,1.440,Illimité Par emballage de 5 cigares 60,62,5,65,67,5,70,73,75,80,83,85,90,100,105,130,135,140,145,150,155,160,165,170,175,180,185,190,195,200,205,210,215,220,225,230,235,240,245,250,260,265,270,275,280,290,300,305,310,315,325,- 64,000 70,000 72,000 74,000 3,000 3,125 3,250 3,375 3,500 3,650 3,750 4,000 4,150 4,250 4,500 5,000 5,250 6,500 6,750 7,000 7,250 7,500 7,750 8,000 8,250 8,500 8,750 9,000 9,250 9,500 9,750 10,000 10,250 10,500 10,750 11,000 11,250 11,500 11,750 12,000 12,250 12,500 13,000 13,250 13,500 13,750 14,000 14,500 15,000 15,250 15,500 15,750 16,250 1371 335,340,350,362,5,370,375,400,450,475,500,525,550,575,600,625,650,675,700,725,750,800,850,900,950,1.000,1.050,1.100,1.150,1.200,1.250,1.300,1.350,1.400,1.450,1.500,1.550,1.600,1.650,1.700,1.750,Illimité Par emballage de 6 cigares 150,165,204,210,222,300,Par emballage de 10 cigares 100,110,115,120,125,- 16,750 17,000 17,500 18,125 18,500 18,750 20,000 22,500 23,750 25,000 26,250 27,500 28,750 30,000 31,250 32,500 33,750 35,000 36,250 37,500 40,000 42,500 45,000 47,500 50,000 52,500 55,000 57,500 60,000 62,500 65,000 67,500 70,000 72,500 75,000 77,500 80,000 82,500 85,000 87,500 92,500 7,500 8,250 10,200 10,500 11,100 15,000 5,000 5,500 5,750 6,000 6,250 1372 130,135,140,145,150,155,160,165,170,175,180,185,190,200,205,210,220,225,230,235,240,245,250,260,265,270,280,290,300,310,320,330,340,350,360,370,380,390,400,410,420,430,440,450,460,470,480,490,500,520,540,550,650,670,- 6,500 6,750 7,000 7,250 7,500 7,750 8,000 8,250 8,500 8,750 9,000 9,250 9,500 10,000 10,250 10,500 11,000 11,250 11,500 11,750 12,000 12,250 12,500 13,000 13,250 13,500 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000 26,000 27,000 27,500 32,500 33,500 1373 690,700,740,750,775,800,900,950,1.000,1.020,1.100,1.150,1.200,1.250,1.300,1.320,1.350,1.400,1.450,1.500,1.600,1.650,1.700,1.750,1.800,1.900,2.000,2.100,2.200,2.300,2.500,2.600,2.700,2.800,3.000,3.100,Illimité Par emballage de 20 cigares 230,260,270,280,290,300,310,320,330,340,350,360,370,380,390,400,- 34,500 35,000 37,000 37,500 38,750 40,000 45,000 47,500 50,000 51,000 55,000 57,500 60,000 62,500 65,000 66,000 67,500 70,000 72,500 75,000 80,000 82,500 85,000 87,500 90,000 95,000 100,000 105,000 110,000 115,000 125,000 130,000 135,000 140,000 150,000 155,000 185,000 11,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 18,000 18,500 19,000 19,500 20,000 1374 410,420,430,440,450,470,500,540,580,600,800,1.000,1.500,2.000,2.500,3.000,4.400,5.000,5.200,5.600,5.800,6.000,Illimité Par emballage de 24 cigares 3.840,4.320,4.560,5.520,6.240,7.680,Illimité Par emballage de 25 cigares 265,275,287,5,290,300,312,5,325,337,5,340,350,363,375,380,390,400,412,5,415,425,435,437,5,450,475,- 20,500 21,000 21,500 22,000 22,500 23,500 25,000 27,000 29,000 30,000 40,000 50,000 75,000 100,000 125,000 150,000 220,000 250,000 260,000 280,000 290,000 300,000 370,000 192,000 216,000 228,000 276,000 312,000 384,000 444,000 13,250 13,750 14,375 14,500 15,000 15,625 16,250 16,875 17,000 17,500 18,150 18,750 19,000 19,500 20,000 20,625 20,750 21,250 21,750 21,875 22,500 23,750 1375 500,525,550,575,600,625,650,660,675,685,700,725,750,775,800,825,850,875,900,925,950,975,1.000,1.020,1.025,1.050,1.075,1.100,1.125,1.150,1.175,1.200,1.225,1.250,1.300,1.350,1.375,1.400,1.450,1.500,1.550,1.625,1.650,1.675,1.725,1.750,1.850,1.875,2.000,2.125,2.250,2.375,2.500,2.625,- 25,000 26,250 27,500 28,750 30,000 31,250 32,500 33,000 33,750 34,250 35,000 36,250 37,500 38,750 40,000 41,250 42,500 43,750 45,000 46,250 47,500 48,750 50,000 51,000 51,250 52,500 53,750 55,000 56,250 57,500 58,750 60,000 61,250 62,500 65,000 67,500 68,750 70,000 72,500 75,000 77,500 81,250 82,500 83,750 86,250 87,500 92,500 93,750 100,000 106,250 112,500 118,750 125,000 131,250 1376 2.750,2.875,3.000,3.125,3.250,3.375,3.500,3.625,3.750,3.875,4.000,4.125,4.250,4.375,4.500,4.625,4.750,4.875,5.000,5.250,5.500,5.750,6.000,6.250,6.500,6.750,7.000,7.250,7.500,7.750,8.000,8.250,8.500,8.750,Illimité Par emballage de 30 cigares 270,355,400,Par emballage de 40 cigares 380,390,Par emballage de 50 cigares 350,400,450,475,500,550,575,600,625,635,650,- 137,500 143,750 150,000 156,250 162,500 168,750 175,000 181,250 187,500 193,750 200,000 206,250 212,500 218,750 225,000 231,250 237,500 243,750 250,000 262,500 275,000 287,500 300,000 312,500 325,000 337,500 350,000 362,500 375,000 387,500 400,000 412,500 425,000 437,500 462,500 13,500 17,750 20,000 19,000 19,500 17,500 20,000 22,500 23,750 25,000 27,500 28,750 30,000 31,250 31,750 32,500 1377 675,700,725,750,770,775,800,825,850,875,900,925,950,975,1.000,1.050,1.100,1.150,1.175,1.200,1.225,1.250,1.300,1.350,1.400,1.450,1.500,1.600,1.700,1.800,1.900,2.000,2.100,2.250,2.500,3.000,3.500,4.000,5.000,6.000,7.000,8.000,8.500,10.000,10.500,11.000,12.000,12.500,13.500,14.000,14.500,15.000,15.500,16.000,- 33,750 35,000 36,250 37,500 38,500 38,750 40,000 41,250 42,500 43,750 45,000 46,250 47,500 48,750 50,000 52,500 55,000 57,500 58,750 60,000 61,250 62,500 65,000 67,500 70,000 72,500 75,000 80,000 85,000 90,000 95,000 100,000 105,000 112,500 125,000 150,000 175,000 200,000 250,000 300,000 350,000 400,000 425,000 500,000 525,000 550,000 600,000 625,000 675,000 700,000 725,000 750,000 775,000 800,000 1378 16.500,17.500,Illimité Par emballage de 100 cigares 1.000,1.030,1.100,1.150,1.320,Illimité Par emballage d'assortiment de cigares 250,500,600,650,700,750,800,825,850,875,900,950,980,1.000,1.100,1.200,1.300,1.400,1.500,1.600,1.700,1.900,2.000,2.200,2.300,2.400,2.500,2.600,2.700,2.900,3.000,3.500,3.780,3.950,4.000,4.250,4.500,4.750,5.100,5.500,9.500,- 825,000 875,000 925,000 50,000 51,500 55,000 57,500 66,000 185,000 12,500 25,000 30,000 32,500 35,000 37,500 40,000 41,250 42,500 43,750 45,000 47,500 49,000 50,000 55,000 60,000 65,000 70,000 75,000 80,000 85,000 95,000 100,000 110,000 115,000 120,000 125,000 130,000 135,000 145,000 150,000 175,000 189,000 197,500 200,000 212,500 225,000 237,500 255,000 275,000 475,000 1379 B. CIGARILLOS Par emballage de 1 cigarillo 10,Illimité Par emballage de 2 cigarillos 11,14,Par emballage de 5 cigarillos 25,25,5,26,26,5,27,27,5,28,28,5,29,35,42,5,48,52,5,55,60,65,70,75,80,83,100,105,110,115,120,125,130,135,145,175,Illimité Par emballage de 8 cigarillos 75,Par emballage de 10 cigarillos 42,- (*) 45,- (*) 46,- (*) 47,- (*) 48,- (*) 49,- (*) 50,51,52,53,54,- 0,500 1,850 0,550 0,700 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,750 2,125 2,400 2,625 2,750 3,000 3,250 3,500 3,750 4,000 4,150 5,000 5,250 5,500 5,750 6,000 6,250 6,500 6,750 7,250 8,750 9,250 3,750 2,100 2,250 2,300 2,350 2,400 2,450 2,500 2,550 2,600 2,650 2,700 1380 55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,97,99,100,102,103,105,110,114,115,120,125,130,134,- 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,850 4,950 5,000 5,100 5,150 5,250 5,500 5,700 5,750 6,000 6,250 6,500 6,700 1381 135,140,145,150,155,157,160,165,170,175,180,185,190,195,200,205,210,220,226,230,240,250,260,265,270,280,290,300,320,330,Illimité Par emballage de 19 cigarillos 125,Par emballage de 20 cigarillos 70,- (*) 72,- (*) 74,- (*) 76,- (*) 78,- (*) 80,- (*) 82,- (*) 84,- (*) 86,- (*) 88,- (*) 90,- (*) 96,- (*) 98,- (*) 100,102,104,105,106,108,110,- 6,750 7,000 7,250 7,500 7,750 7,850 8,000 8,250 8,500 8,750 9,000 9,250 9,500 9,750 10,000 10,250 10,500 11,000 11,300 11,500 12,000 12,500 13,000 13,250 13,500 14,000 14,500 15,000 16,000 16,500 18,500 6,250 3,500 3,600 3,700 3,800 3,900 4,000 4,100 4,200 4,300 4,400 4,500 4,800 4,900 5,000 5,100 5,200 5,250 5,300 5,400 5,500 1382 112,113,114,115,116,118,120,122,124,125,126,128,130,132,133,134,136,138,140,142,144,145,146,150,154,156,158,160,165,170,172,175,176,180,184,185,188,190,192,194,195,196,198,200,204,206,208,210,214,220,225,226,228,230,- 5,600 5,650 5,700 5,750 5,800 5,900 6,000 6,100 6,200 6,250 6,300 6,400 6,500 6,600 6,650 6,700 6,800 6,900 7,000 7,100 7,200 7,250 7,300 7,500 7,700 7,800 7,900 8,000 8,250 8,500 8,600 8,750 8,800 9,000 9,200 9,250 9,400 9,500 9,600 9,700 9,750 9,800 9,900 10,000 10,200 10,300 10,400 10,500 10,700 11,000 11,250 11,300 11,400 11,500 1383 235,236,240,242,244,245,250,258,260,268,270,278,280,290,300,310,320,330,340,350,360,370,380,390,400,410,420,440,460,480,500,520,540,Illimité Par emballage de 25 cigarillos 60,120,- (*) 155,170,180,225,230,237,5,250,262,5,275,300,325,400,412,5,425,437,5,450,475,- 11,750 11,800 12,000 12,100 12,200 12,250 12,500 12,900 13,000 13,400 13,500 13,900 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 22,000 23,000 24,000 25,000 26,000 27,000 37,000 3,000 6,000 7,750 8,500 9,000 11,250 11,500 11,875 12,500 13,125 13,750 15,000 16,250 20,000 20,625 21,250 21,875 22,500 23,750 1384 500,525,540,550,565,575,600,625,640,650,665,675,685,725,750,765,800,875,Illimité Par emballage de 30 cigarillos 72,78,84,Par emballage de 40 cigarillos 380,450,Par emballage de 50 cigarillos 180,- (*) 185,- (*) 190,- (*) 195,- (*) 200,- (*) 205,- (*) 210,- (*) 215,- (*) 220,- (*) 225,- (*) 230,- (*) 235,- (*) 240,- (*) 245,- (*) 250,255,260,265,270,275,280,285,290,295,300,305,310,- 25,000 26,250 27,000 27,500 28,250 28,750 30,000 31,250 32,000 32,500 33,250 33,750 34,250 36,250 37,500 38,250 40,000 43,750 46,250 3,600 3,900 4,200 19,000 22,500 9,000 9,250 9,500 9,750 10,000 10,250 10,500 10,750 11,000 11,250 11,500 11,750 12,000 12,250 12,500 12,750 13,000 13,250 13,500 13,750 14,000 14,250 14,500 14,750 15,000 15,250 15,500 1385 315,320,325,330,335,340,345,350,355,360,365,370,375,380,385,390,395,400,405,410,415,420,425,430,435,440,450,460,470,475,480,485,490,495,500,505,510,515,525,550,565,570,575,587,5,590,600,605,610,625,645,650,670,675,700,- 15,750 16,000 16,250 16,500 16,750 17,000 17,250 17,500 17,750 18,000 18,250 18,500 18,750 19,000 19,250 19,500 19,750 20,000 20,250 20,500 20,750 21,000 21,250 21,500 21,750 22,000 22,500 23,000 23,500 23,750 24,000 24,250 24,500 24,750 25,000 25,250 25,500 25,750 26,250 27,500 28,250 28,500 28,750 29,375 29,500 30,000 30,250 30,500 31,250 32,250 32,500 33,500 33,750 35,000 1386 725,750,775,800,825,850,875,900,925,950,975,1.000,1.025,1.050,1.100,1.150,1.200,1.250,1.300,1.350,1.400,1.450,1.500,1.600,1.650,Illimité Par emballage de 60 cigarillos 525,Par emballage de 100 cigarillos 430,- (*) 500,505,510,520,540,550,560,570,580,590,600,610,620,630,640,650,660,680,880,900,910,950,1.000,1.100,- 36,250 37,500 38,750 40,000 41,250 42,500 43,750 45,000 46,250 47,500 48,750 50,000 51,250 52,500 55,000 57,500 60,000 62,500 65,000 67,500 70,000 72,500 75,000 80,000 82,500 92,500 26,250 21,500 25,000 25,250 25,500 26,000 27,000 27,500 28,000 28,500 29,000 29,500 30,000 30,500 31,000 31,500 32,000 32,500 33,000 34,000 44,000 45,000 45,500 47,500 50,000 55,000 1387 1.200,1.500,2.000,2.500,3.000,Illimité Par emballage de 200 cigarillos 480,Par emballage d'assortiment de cigarillos 200,225,375,400,450,500,550,600,650,700,725,800,825,900,1.000,1.850,- 60,000 75,000 100,000 125,000 150,000 185,000 24.000 10,000 11,250 18,750 20,000 22,500 25,000 27,500 30,000 32,500 35,000 36,250 40,000 41,250 45,000 50,000 92,500 C. CIGARETTES Par emballage de 10 cigarettes 40,- (*) 50,51,52,53,54,55,56,58,60,62,63,64,65,100,Par emballage de 19 cigarettes 70,- (*) 88,97,100,Par emballage de 20 cigarettes 68,- (*) 69,- (*) 21,116 25,700 26,158 26,616 27,075 27,533 27,992 28,450 29,367 30,284 31,200 31,659 32,117 32,576 48,620 37,370 45,621 49,746 51,122 36,731 37,189 1388 70,- (*) 71,- (*) 72,- (*) 73,- (*) 74,- (*) 75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,117,118,119,120,122,123,124,125,126,- 37,648 38,106 38,564 39,023 39,481 39,940 40,398 40,856 41,315 41,773 42,232 42,690 43,148 43,607 44,065 44,524 44,982 45,440 45,899 46,357 46,816 47,274 47,732 48,191 48,649 49,108 49,566 50,024 50,483 50,941 51,400 51,858 52,316 52,775 53,233 53,692 54,150 54,608 55,067 55,525 55,984 56,442 56,900 57,359 57,817 58,276 59,192 59,651 60,109 60,568 61,484 61,943 62,401 62,860 63,318 1389 127,130,131,134,135,137,141,155,165,Illimité Par emballage de 23 cigarettes 74,- (*) 78,- (*) 97,106,Par emballage de 24 cigarettes 77,- (*) 81,- (*) 100,105,107,110,112,113,115,118,132,136,Par emballage de 25 cigarettes 26,- (*) 82,- (*) 83,- (*) 84,- (*) 85,- (*) 86,- (*) 87,- (*) 88,- (*) 89,- (*) 90,- (*) 91,- (*) 92,- (*) 93,94,95,96,97,98,99,100,102,103,104,105,107,108,- 63,776 65,152 65,610 66,985 67,444 68,360 70,194 76,612 81,196 94,489 40,315 42,149 50,858 54,984 41,968 43,802 52,512 54,804 55,720 57,096 58,012 58,471 59,388 60,763 67,180 69,014 18,868 44,538 44,997 45,455 45,914 46,372 46,830 47,289 47,747 48,206 48,664 49,122 49,581 50,039 50,498 50,956 51,414 51,873 52,331 52,790 53,706 54,165 54,623 55,082 55,998 56,457 1390 109,110,111,112,113,114,115,118,120,122,123,124,125,127,128,130,132,133,135,138,141,142,Illimité Par emballage de 30 cigarettes 110,- (*) 114,116,- (*) 119,120,- (*) 121,- (*) 124,135,138,152,155,156,159,164,Par emballage de 50 cigarettes 200,210,250,300,350,Illimité Par emballage de 60 cigarettes 318,Par emballage de 100 cigarettes 400,420,430,440,450,Illimité 56,915 57,374 57,832 58,290 58,749 59,207 59,666 61,041 61,958 62,874 63,333 63,791 64,250 65,166 65,625 66,542 67,458 67,917 68,834 70,209 71,584 72,042 115,132 58,764 60,597 61,514 62,889 63,348 63,806 65,181 70,224 71,599 78,016 79,392 79,850 81,225 83,517 105,580 110,164 128,500 151,420 174,340 230,264 162,451 211,160 220,328 224,912 229,496 234,080 460,071 1391 D. TABAC A FUMER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER Par emballage de 25 g de tabac à fumer 47,54,55,58,62,Par emballage de 30 g de tabac à fumer 60,Par emballage de 40 g de tabac à fumer 42,- (*) 58,- (*) 60,- (*) 62,- (*) 65,- (*) 66,- (*) 68,69,- (*) 70,72,73,74,75,76,77,78,79,80,81,82,83,84,85,87,88,89,92,95,98,100,101,105,108,Par emballage de 50 g de tabac à fumer 54,- (*) 55,- (*) 56,- (*) 57,- (*) 58,- (*) 14,805 17,010 17,325 18,270 19,530 18,900 13,230 18,270 18,900 19,530 20,475 20,790 21,420 21,735 22,050 22,680 22,995 23,310 23,625 23,940 24,255 24,570 24,885 25,200 25,515 25,830 26,145 26,460 26,775 27,405 27,720 28,035 28,980 29,925 30,870 31,500 31,815 33,075 34,020 17,010 17,325 17,640 17,955 18,270 1392 59,- (*) 60,- (*) 61,- (*) 62,- (*) 63,- (*) 64,- (*) 65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,- 18,585 18,900 19,215 19,530 19,845 20,160 20,475 20,790 21,105 21,420 21,735 22,050 22,365 22,680 22,995 23,310 23,625 23,940 24,255 24,570 24,885 25,200 25,515 25,830 26,145 26,460 26,775 27,090 27,405 27,720 28,035 28,350 28,665 28,980 29,295 29,610 29,925 30,240 30,555 30,870 31,185 31,500 31,815 32,130 32,445 32,760 33,075 33,390 33,705 34,020 34,335 34,650 34,965 35,280 1393 113,114,115,116,117,118,119,120,121,122,123,124,125,127,128,129,130,135,Illimité Par emballage de 100 g de tabac à fumer 120,122,124,126,128,130,132,134,136,138,140,142,144,146,148,150,152,154,156,158,160,162,164,166,168,170,172,174,176,178,180,182,184,- 35,595 35,910 36,225 36,540 36,855 37,170 37,485 37,800 38,115 38,430 38,745 39,060 39,375 40,005 40,320 40,635 40,950 42,525 45,045 37,800 38,430 39,060 39,690 40,320 40,950 41,580 42,210 42,840 43,470 44,100 44,730 45,360 45,990 46,620 47,250 47,880 48,510 49,140 49,770 50,400 51,030 51,660 52,290 52,920 53,550 54,180 54,810 55,440 56,070 56,700 57,330 57,960 1394 186,188,190,192,194,196,198,200,202,204,206,208,210,212,216,220,224,226,230,235,236,240,250,260,Illimité Par emballage de 150 g de tabac à fumer 156,- (*) 285,Par emballage de 200 g de tabac à fumer 208,- (*) 212,- (*) 216,- (*) 220,- (*) 224,- (*) 228,- (*) 232,- (*) 236,- (*) 240,244,248,252,256,260,264,268,272,276,278,280,284,296,304,- 58,590 59,220 59,850 60,480 61,110 61,740 62,370 63,000 63,630 64,260 64,890 65,520 66,150 66,780 68,040 69,300 70,560 71,190 72,450 74,025 74,340 75,600 78,750 81,900 90,090 49,140 89,775 65,520 66,780 68,040 69,300 70,560 71,820 73,080 74,340 75,600 76,860 78,120 79,380 80,640 81,900 83,160 84,420 85,680 86,940 87,570 88,200 89,460 93,240 95,760 1395 312,316,320,324,328,332,336,338,- (*) 340,344,348,352,356,360,364,368,372,376,380,384,388,392,396,400,404,408,412,416,420,424,428,432,436,438,440,444,448,456,460,472,480,500,520,Illimité Par emballage de 250 g de tabac à fumer 280,- (*) 285,- (*) 290,- (*) 295,- (*) 300,305,310,315,- 98,280 99,540 100,800 102,060 103,320 104,580 105,840 106,470 107,100 108,360 109,620 110,880 112,140 113,400 114,660 115,920 117,180 118,440 119,700 120,960 122,220 123,480 124,740 126,000 127,260 128,520 129,780 131,040 132,300 133,560 134,820 136,080 137,340 137,970 138,600 139,860 141,120 143,640 144,900 148,680 151,200 157,500 163,800 180,180 88,200 89,775 91,350 92,925 94,500 96,075 97,650 99,225 1396 320,325,330,345,350,360,370,375,380,385,390,395,400,405,410,415,420,425,430,435,440,445,450,455,460,465,470,475,480,485,490,495,500,505,510,515,520,525,530,540,545,550,555,560,565,570,575,580,600,625,650,Illimité 100,800 102,375 103,950 108,675 110,250 113,400 116,550 118,125 119,700 121,275 122,850 124,425 126,000 127,575 129,150 130,725 132,300 133,875 135,450 137,025 138,600 140,175 141,750 143,325 144,900 146,475 148,050 149,625 151,200 152,775 154,350 155,925 157,500 159,075 160,650 162,225 163,800 165,375 166,950 170,100 171,675 173,250 174,825 176,400 177,975 179,550 181,125 182,700 189,000 196,875 204,750 225,225 1397 Par emballage de 500 g de tabac à fumer 600,630,650,750,760,770,780,790,800,810,820,830,850,860,880,890,900,910,920,940,950,970,1.000,1.020,Illimité 189,000 198,450 204,750 236,250 239,400 242,550 245,700π 248,850 252,000 255,150 258,300 261,450 267,750 270,900 277,200 280,350 283,500 286,650 289,800 296,100 299,250 305,550 315,000 321,300 450,450 (*) catégories réservées au Grand-Duché de Luxembourg. Vu pour être annexé à l’arrêté ministériel du 18 mai 2000. Bruxelles, le 18 mai 2000 Le Ministre des Finances, D. Reynders 1398 Règlement ministériel du 27 juillet 2000 relatif au régime fiscal des tabacs manufacturés. Le Ministre des Finances, Vu la loi du 24 décembre 1999 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2000 et notamment son article 10 prévoyant un droit d’accise autonome sur les cigarettes; Vu le règlement grand-ducal du 24 février 2000 portant fixation du droit d’accise autonome sur les tabacs manufacturés; Vu le règlement ministériel du 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au régime fiscal des tabacs manufacturés, modifiée par la suite; Vu le règlement ministériel du 31 août 1994 portant publication de l’arrêté ministériel belge du 1er août 1994 relatif au régime fiscal des tabacs manufacturés, modifié par la suite; Vu le règlement ministériel du 6 juin 2000 portant publication de l’arrêté royal belge du 26 avril 2000 modifiant la loi du 3 avril 1997 relative au régime fiscal des tabacs manufacturés; Vu le règlement ministériel du 27 juillet 2000 portant publication de l’arrêté ministériel belge du 18 mai 2000 relatif au régime fiscal des tabacs manufacturés et notamment le tableau des signes fiscaux belge pour cigarettes annexé audit arrêté; Vu le règlement ministériel du 10 septembre 1998 relatif au régime fiscal des tabacs manufacturés et notamment le tableau des signes fiscaux luxembourgeois pour cigarettes annexé audit règlement; Arrête: Art. 1er. Le tableau des signes fiscaux luxembourgeois pour cigarettes annexé au règlement ministériel du 10 septembre 1998 relatif au régime fiscal des tabacs manufacturés est remplacé par celui annexé au présent règlement. Art. 2. La période transitoire prévue à l’article 3, § 6, alinéa 2 de la belge modifiée du 3 avril 1997 relative au régime fiscal des tabacs manufacturés expire à la date du 1er août 2000. Art. 3. Le présent arrêté produit ses effets le 1er mai 2000. Luxembourg, le 27 juillet 2000 Le Ministre des Finances, Jean-Claude Juncker Annexe au règlement ministériel du 27 juillet 2000 relatif au régime fiscal des tabacs manufacturés Prix de vente au détail (F) 1 Par emballage de 10 cigarettes 40,50,51,52,53,54,55,56,58,60,62,63,64,65,100,- Droit d'accise commun (F) 2 Droit d'accise autonome (F) 3 Total des colonnes 2 et 3 (F) 4 21,116 25,700 26,158 26,616 27,075 27,533 27,992 28,450 29,367 30,284 31,200 31,659 32,117 32,576 48,620 1,890 1,990 2,000 2,010 2,020 2,030 2,040 2,050 2,070 2,090 2,110 2,120 2,130 2,140 2,490 23,006 27,690 28,158 28,626 29,095 29,563 30,032 30,500 31,437 32,374 33,310 33,779 34,247 34,716 51,110 1399 Par emballage de 19 cigarettes 70,88,97,100,Par emballage de 20 cigarettes 68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,- 37,370 45,621 49,746 51,122 3,766 3,711 3,801 3,831 41,136 49,332 53,547 54,953 36,731 37,189 37,648 38,106 38,564 39,023 39,481 39,940 40,398 40,856 41,315 41,773 42,232 42,690 43,148 43,607 44,065 44,524 44,982 45,440 45,899 46,357 46,816 47,274 47,732 48,191 48,649 49,108 49,566 50,024 50,483 50,941 51,400 51,858 52,316 52,775 53,233 53,692 54,150 54,608 55,067 55,525 55,984 56,442 56,900 57,359 7,179 6,614 6,047 5,482 4,917 4,351 3,786 3,730 3,740 3,750 3,760 3,770 3,780 3,790 3,800 3,810 3,820 3,830 3,840 3,850 3,860 3,870 3,880 3,890 3,900 3,910 3,920 3,930 3,940 3,950 3,960 3,970 3,980 3,990 4,000 4,010 4,020 4,030 4,040 4,050 4,060 4,070 4,080 4,090 4,100 4,110 43,910 43,803 43,695 43,588 43,481 43,374 43,267 43,670 44,138 44,606 45,075 45,543 46,012 46,480 46,948 47,417 47,885 48,354 48,822 49,290 49,759 50,227 50,696 51,164 51,632 52,101 52,569 53,038 53,506 53,974 54,443 54,911 55,380 55,848 56,316 56,785 57,253 57,722 58,190 58,658 59,127 59,595 60,064 60,532 61,000 61,469 1400 114,115,117,118,119,120,122,123,124,125,126,127,130,131,134,135,137,141,155,165,Illimité Par emballage de 23 cigarettes 74,78,97,106,Par emballage de 24 cigarettes 77,81,100,105,107,110,112,113,115,118,132,136,Par emballage de 25 cigarettes 26,82,83,84,85,86,87,88,89,90,91,92,- 57,817 58,276 59,192 59,651 60,109 60,568 61,484 61,943 62,401 62,860 63,318 63,776 65,152 65,610 66,985 67,444 68,360 70,194 76,612 81,196 94,489 4,120 4,130 4,150 4,160 4,170 4,180 4,200 4,210 4,220 4,230 4,240 4,250 4,280 4,290 4,320 4,330 4,350 4,390 4,530 4,630 4,920 61,937 62,406 63,342 63,811 64,279 64,748 65,684 66,153 66,621 67,090 67,558 68,026 69,432 69,900 71,305 71,774 72,710 74,584 81,142 85,826 99,409 40,315 42,149 50,858 54,984 10,631 8,369 4,397 4,487 50,946 50,518 55,255 59,471 41,968 43,802 52,512 54,804 55,720 57,096 58,012 58,471 59,388 60,763 67,180 69,014 11,217 8,954 4,576 4,626 4,646 4,676 4,696 4,706 4,726 4,756 4,896 4,936 53,185 52,756 57,088 59,430 60,366 61,772 62,708 63,177 64,114 65,519 72,076 73,950 18,868 44,538 44,997 45,455 45,914 46,372 46,830 47,289 47,747 48,206 48,664 49,122 3,985 10,671 10,105 9,540 8,974 8,409 7,844 7,278 6,713 6,146 5,581 5,016 22,853 55,209 55,102 54,995 54,888 54,781 54,674 54,567 54,460 54,352 54,245 54,138 1401 93,94,95,96,97,98,99,100,102,103,104,105,107,108,109,110,111,112,113,114,115,118,120,122,123,124,125,127,128,130,132,133,135,138,141,142,Illimité Par emballage de 30 cigarettes 110,114,116,119,120,121,124,135,138,152,155,156,159,164,- 49,581 50,039 50,498 50,956 51,414 51,873 52,331 52,790 53,706 54,165 54,623 55,082 55,998 56,457 56,915 57,374 57,832 58,290 58,749 59,207 59,666 61,041 61,958 62,874 63,333 63,791 64,250 65,166 65,625 66,542 67,458 67,917 68,834 70,209 71,584 72,042 115,132 4,655 4,665 4,675 4,685 4,695 4,705 4,715 4,725 4,745 4,755 4,765 4,775 4,795 4,805 4,815 4,825 4,835 4,845 4,855 4,865 4,875 4,905 4,925 4,945 4,955 4,965 4,975 4,995 5,005 5,025 5,045 5,055 5,075 5,105 5,135 5,145 6,085 54,236 54,704 55,173 55,641 56,109 56,578 57,046 57,515 58,451 58,920 59,388 59,857 60,793 61,262 61,730 62,199 62,667 63,135 63,604 64,072 64,541 65,946 66,883 67,819 68,288 68,756 69,225 70,161 70,630 71,567 72,503 72,972 73,909 75,314 76,719 77,187 121,217 58,764 60,597 61,514 62,889 63,348 63,806 65,181 70,224 71,599 78,016 79,392 79,850 81,225 83,517 6,244 5,610 5,630 5,660 5,670 5,680 5,710 5,820 5,850 5,990 6,020 6,030 6,060 6,110 65,008 66,207 67,144 68,549 69,018 69,486 70,891 76,044 77,449 84,006 85,412 85,880 87,285 89,627 1402 Par emballage de 50 cigarettes 200,210,250,300,350,Illimité Par emballage de 60 cigarettes 318,Par emballage de 100 cigarettes 400,420,430,440,450,Illimité 105,580 110,164 128,500 151,420 174,340 230,264 9,450 9,550 9,950 10,450 10,950 12,170 115,030 119,714 138,450 161,870 185,290 242,434 162,451 12,120 174,571 211,160 220,328 224,912 229,496 234,080 460,071 18,900 19,100 19,200 19,300 19,400 24,330 230,060 239,428 244,112 248,796 253,480 484,401 Editeur: Service Central de Législation, 43, boulevard F.-D. Roosevelt, L-2450 Luxembourg Imprimeur: Imprimerie de la Cour Victor Buck, s. à. r. l. Luxembourg

🔗 Vers la source officielle

Explication IA à partir du texte officiel de la loi. Indicatif, ne remplace pas un conseil juridique.