Texte 1995003771
Article 1er.L'article 75 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés est remplacé par la disposition suivante :
" Art. 75. Sous réserve d'application des articles 62 et 63, tout planteur qui désire disposer de sa récolte, à concurrence de 150 plants par an pour sa consommation et sans obligation d'emballer le tabac, ni d'y apposer des signes fiscaux, doit en acquitter l'accise fixée par l'article 2, § 5, de l'arrêté royal au plus tard le 30 novembre de l'année de la récolte au bureau des accises dont dépend la plantation.
Cette disposition n'est valable que pour le planteur et les personnes formant son ménage. Le poids du tabac sec déclaré doit être calculé sur la base d'un kilogramme pour quinze plants. "
Art. 2.L'article 76 du même arrêté ministériel est remplacé par la disposition suivante :
" Art. 76. Lorsque le planteur fait effectuer ses travaux de coupe de tabac par un hacheur, le montant de l'accise afférente au tabac réservé à la consommation du planteur au bénéfice des dispositions de l'article 75, doit être versé par le hacheur au plus tard le 16 du mois suivant celui du dépôt de la déclaration de mise à la consommation, au bureau de son ressort. "
Art. 3.Le tableau des signes fiscaux pour tabacs manufacturés faisant l'objet de l'annexe VIII au même arrêté ministériel, modifié par l'arrêté ministériel du 4 juillet 1995, est remplacé par le tableau annexé au présent arrêté.
Art. 4.§ 1. En vue de l'échange prévu à l'article 46 du même arrêté ministériel, ou de la perception du complément de la taxe sur la valeur ajoutée, prévue par l'article 1 de l'arrêté royal du 22 novembre 1995 relatif au régime fiscal des tabacs manufacturés, les fabricants et autres opérateurs qui détiennent dans leurs établissements, le 2 janvier 1996, à 0 heure, des signes fiscaux belges non utilisés, doivent en faire la déclaration à cette date et de la manière prescrite aux §§ 2 à 4 du présent article.
§ 2. Une déclaration distincte doit être faite pour chacun des endroits où sont détenus des signes fiscaux non utilisés. En outre, les signes fiscaux qui peuvent encore être utilisés et pour lesquels un complément de taxe sur la valeur ajoutée doit être percu et ceux qui ne peuvent plus être utilisés et pour lesquels l'échange est demandé doivent faire l'objet de déclarations séparées.
§ 3. Chaque déclaration doit être datée et signée par le déclarant. Elle doit en outre être accompagnée d'un inventaire daté et signé indiquant par classe de prix :
1°en ce qui concerne les signes à échanger :
a)le nombre;
b)séparément, les montants de droits d'accise, de droit d'accise spécial et de la taxe sur la valeur ajoutée qui ont été acquittés;
c)le nombre de signes demandés en échange;
d)séparément, les montants dus au titre de droit d'accise, de droit d'accise spécial et de la taxe sur la valeur ajoutée;
2°en ce qui concerne les autres signes fiscaux :
a)le nombre;
b)le montant de la taxe sur la valeur ajoutée acquittée;
c)le montant de la nouvelle taxe sur la valeur ajoutée due pour ces signes fiscaux.
§ 4. Les déclarations accompagnées de l'inventaire doivent être adressées au contrôleur en chef des accises du ressort de l'établissement et lui parvenir le 9 janvier 1996 au plus tard.
Art. 5.A partir du 2 janvier 1996 un second exemplaire des inventaires doit être tenu à la disposition des agents des accises, dans chacun des endroits où se trouvent les signes fiscaux pour tabacs manufacturés non utilisés.
Le cas échéant, l'intéressé complète chacun de ces seconds exemplaires en y ajoutant les renseignements concernant les signes fiscaux qui lui ont été envoyés par le receveur des accises à Bruxelles (Tabac) avant le 2 janvier 1996 mais qui lui sont parvenus après l'introduction de sa déclaration.
Art. 6.Les signes fiscaux non utilisés doivent être tenus à la disposition des agents des accises.
Art. 7.Les importateurs et autres opérateurs qui détiennent à l'étanger des signes fiscaux non utilisés et qui désirent les échanger, sans frais, contre d'autres, peuvent en faire la demande auprès du contrôleur en chef des accises de leur ressort, le 1er février 1996 au plus tard. En l'occurrence, les dispositions des articles 5 et 6 sont applicables. Passé ce délai, les demandes d'échange présentées donnent lieu au paiement des frais de confection et de conservation.
Art. 8.Les fabricants et autres opérateurs qui, le 2 janvier 1996, détiennent des produits revêtus de signes fiscaux qu'ils souhaitent voir remplacer par de nouveaux en raison de la modification de la fiscalité et de l'augmentation de prix qui en découle, peuvent détruire ces signes sous contrôle des agents de la manière habituelle. Le remplacement des signes détruits a lieu sans frais, pour autant que la demande de destruction parvienne au contrôleur en chef des accises au plus tard le 9 janvier 1996, à la date du 2 janvier 1996, les produits se trouvent dans l'UEBL et au plus tard le 1er février 1996 si, à la date du 2 janvier 1996, les produits se trouvent hors de l'UEBL.
Art. 9.Le présent arrêté entre en vigueur le 1er janvier 1996.
Bruxelles, le 21 décembre 1995.
Ph. MAYSTADT
Annexe.
Art. N1.Annexe 1. A. CIGARES.
Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
1 cigare
9,0 0,900 1,561 2,461
9,5 0,950 1,648 2,598
10,0 1,000 1,735 2,735
10,5 1,050 1,822 2,872
11,0 1,100 1,909 3,009
11,5 1,150 1,995 3,145
12,0 1,200 2,082 3,282
12,5 1,250 2,169 3,419
13,0 1,300 2,256 3,556
13,5 1,350 2,342 3,692
14,0 1,400 2,429 3,829
14,5 1,450 2,516 3,966
15,0 1,500 2,603 4,103
16,0 1,600 2,776 4,376
17,0 1,700 2,950 4,650
18,0 1,800 3,123 4,923
19,0 1,900 3,297 5,197
20,0 2,000 3,471 5,471
21,0 2,100 3,644 5,744
22,0 2,200 3,818 6,018
23,0 2,300 3,991 6,291
24,0 2,400 4,165 6,565
25,0 2,500 4,335 6,838
26,0 2,600 4,512 7,112
27,0 2,700 4,685 7,385
28,0 2,800 4,859 7,659
29,0 2,900 5,033 7,933
30,0 3,000 5,206 8,206
31,0 3,100 5,380 8,480
32,0 3,200 5,553 8,753
33,0 3,300 5,727 9,027
34,0 3,400 5,900 9,300
35,0 3,500 6,074 9,574
36,0 3,600 6,247 9,847
37,0 3,700 6,421 10,121
38,0 3,800 6,595 10,395
39,0 3,900 6,768 10,668
40,0 4,000 6,942 10,942
41,0 4,100 7,115 11,215
42,0 4,200 7,289 11,489
43,0 4,300 7,462 11,762
44,0 4,400 7,636 12,036
45,0 4,500 7,809 12,309
46,0 4,600 7,983 12,583
47,0 4,700 8,157 12,857
48,0 4,800 8,330 13,130
50,0 5,000 8,677 13,677
51,0 5,100 8,851 13,951
52,0 5,200 9,024 14,224
55,0 5,500 9,545 15,045
57,0 5,700 9,892 15,592
60,0 6,000 10,413 16,413
62,0 6,200 10,760 16,960
65,0 6,500 11,280 17,780
67,0 6,700 11,628 18,328
70,0 7,000 12,148 19,148
75,0 7,500 13,016 20,516
80,0 8,000 13,884 21,884
82,0 8,200 14,231 22,431
85,0 8,500 14,752 23,252
90,0 9,000 15,619 24,619
95,0 9,500 16,487 25,987
97,0 9,700 16,834 26,534
100,0 10,000 17,355 27,355
105,0 10,500 18,223 28,723
110,0 11,000 19,090 30,090
115,0 11,500 19,958 31,458
120,0 12,000 20,826 32,826
125,0 12,500 21,694 34,194
130,0 13,000 22,561 35,561
135,0 13,500 23,429 36,929
140,0 14,000 24,297 38,297
145,0 14,500 25,165 39,665
150,0 15,000 26,033 41,033
155,0 15,500 26,900 42,400
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
175,0 17,500 30,371 47,871
180,0 18,000 31,239 49,239
185,0 18,500 32,107 50,607
190,0 19,000 32,975 51,975
195,0 19,500 33,842 53,342
200,0 20,000 34,710 54,710
210,0 21,000 36,446 57,446
220,0 22,000 38,181 60,181
230,0 23,000 39,917 62,917
240,0 24,000 41,652 65,652
250,0 25,000 43,388 68,388
260,0 26,000 45,123 71,123
270,0 27,000 46,859 73,859
280,0 28,000 48,595 76,595
290,0 29,000 50,330 79,330
300,0 30,000 52,066 82,066
310,0 31,000 53,801 84,801
320,0 32,000 55,537 87,537
Illimite 34,000 59,008 93,008 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
2 cigares
30,0 3,000 5,206 8,206
32,0 3,200 5,553 8,753
34,0 3,400 5,900 9,300
36,0 3,600 6,247 9,847
38,0 3,800 6,595 10,395
40,0 4,000 6,942 10,942
42,0 4,200 7,289 11,489
44,0 4,400 7,636 12,036
46,0 4,600 7,983 12,583
48,0 4,800 8,330 13,130
50,0 5,000 8,677 13,677
52,0 5,200 9,024 14,224
58,0 5,800 10,066 15,866
60,0 6,000 10,413 16,413
92,0 9,200 15,966 25,166
100,0 10,000 17,355 27,355
104,0 10,400 18,049 28,449
140,0 14,000 24,297 38,297
250,0 25,000 43,388 68,388
270,0 27,000 46,859 73,859
300,0 30,000 52,066 82,066 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
3 cigares
45,0 4,500 7,809 12,309
48,0 4,800 8,330 13,130
54,0 5,400 9,371 14,771
90,0 9,000 15,619 24,619
93,0 9,300 16,140 25,440
96,0 9,600 16,661 26,261
99,0 9,900 17,181 27,081
102,0 10,200 17,702 27,902
105,0 10,500 18,223 28,723
108,0 10,800 18,743 29,543
111,0 11,100 19,264 30,364
114,0 11,400 19,785 31,185
120,0 12,000 20,826 32,826
150,0 15,000 26,033 41,033
240,0 24,000 41,652 65,652
255,0 25,500 44,256 69,756
630,0 63,000 109,338 172,338
660,0 66,000 114,545 180,545
690,0 69,000 119,752 188,752
720,0 72,000 124,958 196,958
750,0 75,000 130,165 205,165
780,0 78,000 135,371 213,371
810,0 81,000 140,578 221,578
840,0 84,000 145,785 229,785
870,0 87,000 150,991 237,991
900,0 90,000 156,198 246,198
930,0 93,000 161,404 254,404
960,0 96,000 166,611 262,611
Illimite 102,000 177,024 279,024 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
5 cigares
60,0 6,000 10,413 16,413
62,5 6,250 10,847 17,097
65,0 6,500 11,280 17,780
67,5 6,750 11,714 18,464
70,0 7,000 12,148 19,148
72,5 7,250 12,582 19,832
73,0 7,300 12,669 19,969
75,0 7,500 13,016 20,516
80,0 8,000 13,884 21,884
85,0 8,500 14,752 23,252
90,0 9,000 15,619 24,619
95,0 9,500 16,487 25,987
100,0 10,000 17,355 27,355
105,0 10,500 18,223 28,723
110,0 11,000 19,090 30,090
115,0 11,500 19,958 31,458
120,0 12,000 20,826 32,826
125,0 12,500 21,694 34,194
130,0 13,000 22,561 35,561
135,0 13,500 23,429 36,929
140,0 14,000 24,297 38,297
145,0 14,500 25,165 39,665
150,0 15,000 26,033 41,033
155,0 15,500 26,900 42,400
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
175,0 17,500 30,371 47,871
180,0 18,000 31,239 49,239
185,0 18,500 32,107 50,607
190,0 19,000 32,975 51,975
200,0 20,000 34,710 54,710
205,0 20,500 35,578 56,078
210,0 21,000 36,446 57,446
215,0 21,500 37,314 58,814
220,0 22,000 38,181 60,181
225,0 22,500 39,049 61,549
230,0 23,000 39,917 62,917
235,0 23,500 40,785 64,285
240,0 24,000 41,652 65,652
245,0 24,500 42,520 67,020
250,0 25,000 43,388 68,388
255,0 25,500 44,256 69,756
260,0 26,000 45,123 71,123
265,0 26,500 45,991 72,491
270,0 27,000 46,859 73,859
275,0 27,500 47,727 75,227
300,0 30,000 52,066 82,066
305,0 30,500 52,933 83,433
310,0 31,000 53,801 84,801
315,0 31,500 54,669 86,169
320,0 32,000 55,537 87,537
325,0 32,500 56,404 88,904
330,0 33,000 57,272 90,272
335,0 33,500 58,140 91,640
340,0 34,000 59,008 93,008
345,0 34,500 59,876 94,376
350,0 35,000 60,743 95,743
355,0 35,500 61,611 97,111
360,0 36,000 62,479 98,479
362,5 36,250 62,913 99,163
365,0 36,500 63,347 99,847
370,0 37,000 64,214 101,214
375,0 37,500 65,082 102,582
400,0 40,000 69,421 109,421
450,0 45,000 78,099 123,099
475,0 47,500 82,438 129,938
500,0 50,000 86,776 136,776
525,0 52,500 91,115 143,615
550,0 55,000 95,454 150,454
575,0 57,500 99,793 157,293
600,0 60,000 104,132 164,132
625,0 62,500 108,471 170,971
650,0 65,000 112,809 177,809
675,0 67,500 117,148 184,648
700,0 70,000 121,487 191,487
725,0 72,500 125,826 198,326
750,0 75,000 130,165 205,165
800,0 80,000 138,842 218,842
850,0 85,000 147,520 232,520
900,0 90,000 156,198 246,198
1 000,0 100,000 173,553 273,553
1 100,0 110,000 190,909 300,909
Illimite 155,000 269,008 424,008 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
6 cigares
150,0 15,000 26,033 41,033
165,0 16,500 28,636 45,136
204,0 20,400 35,404 55,804
210,0 21,000 36,446 57,446
216,0 21,600 37,487 59,087
222,0 22,200 38,528 60,728
228,0 22,800 39,570 62,370
234,0 23,400 40,611 64,011
240,0 24,000 41,652 65,652
246,0 24,600 42,694 67,294
252,0 25,200 43,735 68,935
258,0 25,800 44,776 70,576 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
8 cigares
100,0 10,000 17,355 27,355
108,0 10,800 18,743 29,543
116,0 11,600 20,132 31,732
120,0 12,000 20,826 32,826 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
10 cigares
80,0 8,000 13,884 21,884
85,0 8,500 14,752 23,252
90,0 9,000 15,619 24,619
95,0 9,500 16,487 25,987
100,0 10,000 17,355 27,355
105,0 10,500 18,223 28,723
110,0 11,000 19,090 30,090
115,0 11,500 19,958 31,458
120,0 12,000 20,826 32,826
125,0 12,500 21,694 34,194
130,0 13,000 22,561 35,561
135,0 13,500 23,429 36,929
140,0 14,000 24,297 38,297
145,0 14,500 25,165 39,665
150,0 15,000 26,033 41,033
155,0 15,500 26,900 42,400
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
175,0 17,500 30,371 47,871
180,0 18,000 31,239 49,239
190,0 19,000 32,975 51,975
200,0 20,000 34,710 54,710
210,0 21,000 36,446 57,446
220,0 22,000 38,181 60,181
225,0 22,500 39,049 61,549
230,0 23,000 39,917 62,917
235,0 23,500 40,785 64,285
240,0 24,000 41,652 65,652
250,0 25,000 43,388 68,388
260,0 26,000 45,123 71,123
270,0 27,000 46,859 73,859
280,0 28,000 48,595 76,595
290,0 29,000 50,330 79,330
300,0 30,000 52,066 82,066
310,0 31,000 53,801 84,801
320,0 32,000 55,537 87,537
330,0 33,000 57,272 90,272
340,0 34,000 59,008 93,008
350,0 35,000 60,743 95,743
360,0 36,000 62,479 98,479
370,0 37,000 64,214 101,214
380,0 38,000 65,950 103,950
400,0 40,000 69,421 109,421
420,0 42,000 72,892 114,892
430,0 43,000 74,628 117,628
440,0 44,000 76,363 120,363
450,0 45,000 78,099 123,099
460,0 46,000 79,834 125,834
480,0 48,000 83,305 131,305
500,0 50,000 86,776 136,776
520,0 52,000 90,247 142,247
550,0 55,000 95,454 150,454
600,0 60,000 104,132 164,132
650,0 65,000 112,809 177,809
670,0 67,000 116,280 183,280
700,0 70,000 121,487 191,487
750,0 75,000 130,165 205,165
775,0 77,500 134,504 212,004
800,0 80,000 138,842 218,842
850,0 85,000 147,520 232,520
900,0 90,000 156,198 246,198
950,0 95,000 164,876 259,876
970,0 97,000 168,347 265,347
1 000,0 100,000 173,553 273,553
1 100,0 110,000 190,909 300,909
1 180,0 118,000 204,793 322,793
1 200,0 120,000 208,264 328,264
1 250,0 125,000 216,942 341,942
1 300,0 130,000 225,619 355,619
1 350,0 135,000 234,297 369,297
1 400,0 140,000 242,975 382,975
1 450,0 145,000 251,652 396,652
1 500,0 150,000 260,330 410,330
1 600,0 160,000 277,685 437,685
1 650,0 165,000 286,363 451,363
1 700,0 170,000 295,041 465,041
1 750,0 175,000 303,719 478,719
1 800,0 180,000 312,396 492,396
1 850,0 185,000 321,074 506,074
1 900,0 190,000 329,752 519,752
1 950,0 195,000 338,429 533,429
2 000,0 200,000 347,107 547,107
2 100,0 210,000 364,462 574,462
2 200,0 220,000 381,818 601,818
2 300,0 230,000 399,173 629,173
2 400,0 240,000 416,528 656,528
2 500,0 250,000 433,884 683,884
2 600,0 260,000 451,239 711,239
2 700,0 270,000 468,595 738,595
2 800,0 280,000 485,950 765,950
2 900,0 290,000 503,305 793,305
3 000,0 300,000 520,661 820,661
Illimite 310,000 538,016 848,016 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
20 cigares
180,0 18,000 31,239 49,239
190,0 19,000 32,975 51,975
200,0 20,000 34,710 54,710
210,0 21,000 36,446 57,446
220,0 22,000 38,181 60,181
230,0 23,000 39,917 62,917
240,0 24,000 41,652 65,652
250,0 25,000 43,388 68,388
260,0 26,000 45,123 71,123
270,0 27,000 46,859 73,859
280,0 28,000 48,595 76,595
290,0 29,000 50,330 79,330
300,0 30,000 52,066 82,066
310,0 31,000 53,801 84,801
320,0 32,000 55,537 87,537
330,0 33,000 57,272 90,272
340,0 34,000 59,008 93,008
350,0 35,000 60,743 95,743
360,0 36,000 62,479 98,479
370,0 37,000 64,214 101,214
380,0 38,000 65,950 103,950
390,0 39,000 67,685 106,685
400,0 40,000 69,421 109,421
410,0 41,000 71,157 112,157
420,0 42,000 72,892 114,892
430,0 43,000 74,628 117,628
440,0 44,000 76,363 120,363
450,0 45,000 78,099 123,099
500,0 50,000 86,776 136,776
540,0 54,000 93,719 147,719
570,0 57,000 98,925 155,925
580,0 58,000 100,661 158,661
600,0 60,000 104,132 164,132
800,0 80,000 138,842 218,842
1 000,0 100,000 173,553 273,553
1 500,0 150,000 260,330 410,330
2 000,0 200,000 347,107 547,107
2 500,0 250,000 433,884 683,884
3 000,0 300,000 520,661 820,661
Illimite 620,000 1 076,033 1 696,033 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
25 cigares
237,5 23,750 41,219 64,969
240,0 24,000 41,652 65,652
250,0 25,000 43,388 68,388
262,5 26,250 45,557 71,807
265,0 26,500 45,991 72,491
275,0 27,500 47,727 75,227
287,5 28,750 49,896 78,646
290,0 29,000 50,330 79,330
300,0 30,000 52,066 82,066
312,5 31,250 54,235 85,485
315,0 31,500 54,669 86,169
325,0 32,500 56,404 88,904
337,5 33,750 58,574 92,324
340,0 34,000 59,008 93,008
350,0 35,000 60,743 95,743
363,0 36,300 63,000 99,300
375,0 37,500 65,082 102,582
380,0 38,000 65,950 103,950
387,5 38,750 67,252 106,002
400,0 40,000 69,421 109,421
425,0 42,500 73,760 116,260
437,5 43,750 75,929 119,679
450,0 45,000 78,099 123,099
475,0 47,500 82,438 129,938
500,0 50,000 86,776 136,776
525,0 52,500 91,115 143,615
550,0 55,000 95,454 150,454
575,0 57,500 99,793 157,293
600,0 60,000 104,132 164,132
625,0 62,500 108,471 170,971
650,0 65,000 112,809 177,809
660,0 66,000 114,545 180,545
675,0 67,500 117,148 184,648
700,0 70,000 121,487 191,487
725,0 72,500 125,826 198,326
750,0 75,000 130,165 205,165
775,0 77,500 134,504 212,004
800,0 80,000 138,842 218,842
825,0 82,500 143,181 225,681
850,0 85,000 147,520 232,520
875,0 87,500 151,859 239,359
900,0 90,000 156,198 246,198
925,0 92,500 160,537 253,037
950,0 95,000 164,876 259,876
975,0 97,500 169,214 266,714
1 000,0 100,000 173,553 273,553
1 025,0 102,500 177,892 280,392
1 050,0 105,000 182,231 287,231
1 075,0 107,500 186,570 294,070
1 100,0 110,000 190,909 300,909
1 125,0 112,500 195,247 307,747
1 150,0 115,000 199,586 314,586
1 200,0 120,000 208,264 328,264
1 250,0 125,000 216,942 341,942
1 300,0 130,000 225,619 355,619
1 350,0 135,000 234,297 369,297
1 375,0 137,500 238,636 376,136
1 500,0 150,000 260,330 410,330
1 625,0 162,500 282,024 444,524
1 675,0 167,500 290,702 458,202
1 750,0 175,000 303,719 478,719
1 875,0 187,500 325,413 512,913
2 000,0 200,000 347,107 547,107
2 125,0 212,500 368,801 581,301
2 250,0 225,000 390,495 615,495
2 375,0 237,500 412,190 649,690
2 500,0 250,000 433,884 683,884
2 625,0 262,500 455,578 718,078
2 750,0 275,000 477,272 752,272
2 875,0 287,500 498,966 786,466
3 000,0 300,000 520,661 820,661
3 125,0 312,500 542,355 854,855
3 250,0 325,000 564,049 889,049
3 375,0 337,500 585,743 923,243
3 500,0 350,000 607,438 957,438
3 625,0 362,500 629,132 991,632
3 750,0 375,000 650,826 1 025,826
3 875,0 387,500 672,520 1 060,020
4 000,0 400,000 694,214 1 094,214
4 125,0 412,500 715,909 1 128,409
4 250,0 425,000 737,603 1 162,603
4 375,0 437,500 759,297 1 196,797
4 500,0 450,000 780,991 1 230,991
4 625,0 462,500 802,685 1 265,185
4 750,0 475,000 824,380 1 299,380
4 875,0 487,500 846,074 1 333,574
5 000,0 500,000 867,768 1 367,768
5 250,0 525,000 911,157 1 436,157
5 500,0 550,000 954,545 1 504,545
5 750,0 575,000 997,933 1 572,933
6 000,0 600,000 1 041,322 1 641,322
6 250,0 625,000 1 084,710 1 709,710
6 500,0 650,000 1 128,099 1 778,099
6 750,0 675,000 1 171,487 1 846,487
7 000,0 700,000 1 214,876 1 914,876
7 250,0 725,000 1 258,264 1 983,264
7 500,0 750,000 1 301,652 2 051,652
Illimite 775,000 1 345,041 2 120,041 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
30 cigares
270,0 27,000 46,859 73,859
285,0 28,500 49,462 77,962
300,0 30,000 52,066 82,066
315,0 31,500 54,669 86,169
330,0 33,000 57,272 90,272
345,0 34,500 59,876 94,376
355,0 35,500 61,611 97,111 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
40 cigares
360,0 36,000 62,479 98,479
380,0 38,000 65,950 103,950
400,0 40,000 69,421 109,421
420,0 42,000 72,892 114,892
440,0 44,000 76,363 120,363
460,0 46,000 79,834 125,834
475,0 47,500 82,438 129,938 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
50 cigares
350,0 35,000 60,743 95,743
375,0 37,500 65,082 102,582
400,0 40,000 69,421 109,421
425,0 42,500 73,760 116,260
450,0 45,000 78,099 123,099
475,0 47,500 82,438 129,938
480,0 48,000 83,305 131,305
500,0 50,000 86,776 136,776
525,0 52,500 91,115 143,615
550,0 55,000 95,454 150,454
575,0 57,500 99,793 157,293
600,0 60,000 104,132 164,132
625,0 62,500 108,471 170,971
650,0 65,000 112,809 177,809
675,0 67,500 117,148 184,648
700,0 70,000 121,487 191,487
725,0 72,500 125,826 198,326
750,0 75,000 130,165 205,165
770,0 77,000 133,636 210,636
775,0 77,500 134,504 212,004
800,0 80,000 138,842 218,842
825,0 82,500 143,181 225,681
850,0 85,000 147,520 232,520
875,0 87,500 151,859 239,359
900,0 90,000 156,198 246,198
925,0 92,500 160,537 253,037
950,0 95,000 164,876 259,876
975,0 97,500 169,214 266,714
1 000,0 100,000 173,553 273,553
1 050,0 105,000 182,231 287,231
1 100,0 110,000 190,909 300,909
1 150,0 115,000 199,586 314,586
1 175,0 117,500 203,925 321,425
1 200,0 120,000 208,264 328,264
1 250,0 125,000 216,942 341,942
1 300,0 130,000 225,619 355,619
1 350,0 135,000 234,294 369,297
1 400,0 140,000 242,975 382,975
1 500,0 150,000 260,330 410,330
1 600,0 160,000 277,685 437,685
1 700,0 170,000 295,041 465,041
1 800,0 180,000 312,396 492,396
1 900,0 190,000 329,752 519,752
2 000,0 200,000 347,107 547,107
2 100,0 210,000 364,462 574,462
2 250,0 225,000 390,495 615,495
2 500,0 250,000 433,884 683,884
3 000,0 300,000 520,661 820,661
3 500,0 350,000 607,437 957,438
4 000,0 400,000 694,214 1 094,214
5 000,0 500,000 867,768 1 367,768
6 000,0 600,000 1 041,322 1 641,322
7 000,0 700,000 1 214,876 1 914,876
8 000,0 800,000 1 388,429 2 188,429
Illimite 1 550,000 2 690,082 4 240,082 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
100 cigares
975,0 97,500 169,214 266,714
1 000,0 100,000 173,553 273,553
1 320,0 132,000 229,090 361,090
2 600,0 260,000 451,239 711,239
3 000,0 300,000 520,661 820,661
Illimite 320,000 555,371 875,371 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage
d'assortissement
de cigares
250,0 25,000 43,388 68,388
500,0 50,000 86,776 136,776
600,0 60,000 104,132 164,132
650,0 65,000 112,809 177,809
700,0 70,000 121,487 191,487
750,0 75,000 130,165 205,165
800,0 80,000 138,842 218,842
1 000,0 100,000 173,553 273,553
1 100,0 110,000 190,909 300,909
1 200,0 120,000 208,264 328,264
1 300,0 130,000 225,619 355,619
1 400,0 140,000 242,975 382,975
1 500,0 150,000 260,330 410,330
1 600,0 160,000 277,685 437,685
1 700,0 170,000 295,041 465,041
1 900,0 190,000 329,752 519,752
2 000,0 200,000 347,107 547,107
2 200,0 220,000 381,818 601,818
2 300,0 230,000 399,173 629,173
2 400,0 240,000 416,528 656,528
2 500,0 250,000 433,884 683,884
2 600,0 260,000 451,239 711,239
2 700,0 270,000 468,595 738,595
2 900,0 290,000 503,305 793,305
3 000,0 300,000 520,661 820,661
3 500,0 350,000 607,438 957,438
3 780,0 378,000 656,033 1 034,033
4 500,0 450,000 780,991 1 230,991
4 750,0 475,000 824,380 1 299,380
5 100,0 510,000 885,123 1 395,123
5 500,0 550,000 954,545 1 504,545Art. N2.Annexe 2. B. CIGARILLOS.
Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
1 cigarillo
Illimite 3,700 6,421 10,121 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
5 cigarillos
24,5 2,450 4,252 6,702
25,0 2,500 4,338 6,838
25,5 2,550 4,425 6,975
26,0 2,600 4,512 7,112
26,5 2,650 4,599 7,249
27,0 2,700 4,685 7,385
27,5 2,750 4,772 7,522
28,0 2,800 4,859 7,659
28,5 2,850 4,946 7,796
29,0 2,900 5,033 7,933
29,5 2,950 5,119 8,069
30,0 3,000 5,206 8,206
31,0 3,100 5,380 8,480
32,0 3,200 5,553 8,753
33,0 3,300 5,727 9,027
34,0 3,400 5,900 9,300
35,0 3,500 6,074 9,574
36,0 3,600 6,247 9,847
37,0 3,700 6,421 10,121
37,5 3,750 6,508 10,258
38,0 3,800 6,595 10,395
39,0 3,900 6,768 10,668
40,0 4,000 6,942 10,942
42,5 4,250 7,376 11,626
45,0 4,500 7,809 12,309
47,5 4,750 8,243 12,993
48,0 4,800 8,330 13,130
50,0 5,000 8,677 13,677
52,5 5,250 9,111 14,361
55,0 5,500 9,545 15,045
57,5 5,750 9,979 15,729
60,0 6,000 10,413 16,413
62,5 6,250 10,847 17,097
65,0 6,500 11,280 17,780
70,0 7,000 12,148 19,148
75,0 7,500 13,016 20,516
80,0 8,000 13,884 21,884
100,0 10,000 17,355 27,355
110,0 11,000 19,090 30,090
125,0 12,500 21,694 34,194
135,0 13,500 23,429 36,929
145,0 14,500 25,165 39,665
150,0 15,000 26,033 41,033
160,0 16,000 27,768 43,768
Illimite 18,500 32,107 50,607 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
10 cigarillos
42,0 4,200 Reserve au Grand-Duche de Luxembourg
43,0 4,300 7,462 11,762
44,0 4,400 7,636 12,036
45,0 4,500 7,809 12,309
46,0 4,600 7,983 12,583
47,0 4,700 8,157 12,857
48,0 4,800 8,330 13,130
49,0 4,900 8,504 13,404
50,0 5,000 8,677 13,677
51,0 5,100 8,851 13,951
52,0 5,200 9,024 14,224
53,0 5,300 9,198 14,498
54,0 5,400 9,371 14,771
55,0 5,500 9,545 15,045
56,0 5,600 9,719 15,319
57,0 5,700 9,892 15,592
58,0 5,800 10,066 15,866
59,0 5,900 10,239 16,139
60,0 60,000 10,413 16,413
61,0 6,100 10,586 16,686
62,0 6,200 10,760 16,960
63,0 6,300 10,933 17,233
64,0 6,400 11,107 17,507
65,0 6,500 11,280 17,780
66,0 6,600 11,454 18,054
67,0 6,700 11,628 18,328
68,0 6,800 11,801 18,601
69,0 6,900 11,975 18,875
70,0 7,000 12,148 19,148
71,0 7,100 12,322 19,422
72,0 7,200 12,495 19,695
73,0 7,300 12,669 19,969
74,0 7,400 12,842 20,242
75,0 7,500 13,016 20,516
76,0 7,600 13,190 20,790
77,0 7,700 13,363 21,063
78,0 7,800 13,537 21,337
79,0 7,900 13,710 21,610
80,0 8,000 13,884 21,884
81,0 8,100 14,057 22,157
85,0 8,500 14,752 23,252
86,0 8,600 14,925 23,525
87,0 8,700 15,099 23,799
88,0 8,800 15,272 24,072
89,0 8,900 15,446 24,346
90,0 9,000 15,619 24,619
92,0 9,200 15,966 25,166
95,0 9,500 16,487 25,987
97,0 9,700 16,834 26,534
100,0 10,000 17,355 27,355
102,0 10,200 17,702 27,902
105,0 10,500 18,223 28,723
110,0 11,000 19,090 30,090
114,0 11,400 19,785 31,185
115,0 11,500 19,958 31,458
120,0 12,000 20,826 32,826
125,0 12,500 21,694 34,194
130,0 13,000 22,561 35,561
135,0 13,500 23,429 36,929
140,0 14,000 24,297 38,297
145,0 14,500 25,165 39,665
150,0 15,000 26,033 41,033
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
175,0 17,500 30,371 47,871
180,0 18,000 31,239 49,239
190,0 19,000 32,975 51,975
195,0 19,500 33,842 53,342
200,0 20,000 34,710 54,710
210,0 21,000 36,446 57,446
220,0 22,000 38,181 60,181
230,0 23,000 39,917 62,917
240,0 24,000 41,652 65,652
250,0 25,000 43,388 68,388
260,0 26,000 45,123 71,123
300,0 30,000 52,066 82,066
320,0 32,000 55,537 87,537
Illimite 37,000 64,124 101,214 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
20 cigarillos
70,0 7,000 Reserve au Grand-Duche de Luxembourg
72,0 7,200
74,0 7,400
76,0 7,600
78,0 7,800
80,0 8,000
82,0 8,200
84,0 8,400
86,0 8,600 14,925 23,525
88,0 8,800 15,272 24,072
90,0 9,000 15,619 24,619
92,0 9,200 15,966 25,166
94,0 9,400 16,314 25,714
96,0 9,600 16,661 26,261
98,0 9,800 17,008 26,808
100,0 10,000 17,355 27,355
102,0 10,200 17,702 27,902
104,0 10,400 18,049 28,449
105,0 10,500 18,223 28,723
106,0 10,600 18,396 28,996
108,0 10,800 18,743 29,543
110,0 11,000 19,090 30,090
112,0 11,200 19,438 30,638
113,0 11,300 19,611 30,911
114,0 11,400 19,785 31,185
115,0 11,500 19,958 31,458
116,0 11,600 20,132 31,732
118,0 11,800 20,479 32,279
120,0 12,000 20,826 32,826
122,0 12,200 21,173 33,373
124,0 12,400 21,520 33,920
126,0 12,600 21,867 34,467
128,0 12,800 22,214 35,014
130,0 13,000 22,561 35,561
132,0 13,200 22,909 36,109
136,0 13,600 23,603 37,203
138,0 13,800 23,950 37,750
140,0 14,000 24,297 38,297
142,0 14,200 24,644 38,844
144,0 14,400 24,991 39,391
145,0 14,500 25,165 39,665
147,0 14,700 25,512 40,212
150,0 15,000 26,033 41,033
156,0 15,600 27,074 42,674
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
172,0 17,200 29,851 47,051
174,0 17,400 30,198 47,598
175,0 17,500 30,371 47,871
176,0 17,600 30,545 48,145
178,0 17,800 30,892 48,692
180,0 18,000 31,239 49,239
184,0 18,400 31,933 50,333
188,0 18,800 32,628 51,428
190,0 19,000 32,975 51,975
194,0 19,400 33,669 53,069
195,0 19,500 33,842 53,342
196,0 19,600 34,016 53,616
200,0 20,000 34,710 54,710
204,0 20,400 35,404 55,804
210,0 21,000 36,446 57,446
220,0 22,000 38,181 60,181
230,0 23,000 39,917 62,917
235,0 23,500 40,785 64,285
240,0 24,000 41,652 65,652
245,0 24,500 42,520 67,020
250,0 25,000 43,388 68,388
260,0 26,000 45,123 71,123
270,0 27,000 46,859 73,859
280,0 28,000 48,595 76,595
290,0 29,000 50,330 79,330
300,0 30,000 52,066 82,066
320,0 32,000 55,537 87,537
330,0 33,000 57,272 90,272
340,0 34,000 59,008 93,008
350,0 35,000 60,743 95,743
360,0 36,000 62,479 98,479
370,0 37,000 64,214 101,214
380,0 38,000 65,950 103,950
400,0 40,000 69,421 109,421
410,0 41,000 71,157 112,157
440,0 44,000 76,363 120,363
460,0 46,000 79,834 125,834
500,0 50,000 86,776 136,776
540,0 54,000 93,719 147,719
600,0 60,000 104,132 164,132
640,0 64,000 111,074 175,074
Illimite 74,000 128,429 202,429 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
25 cigarillos
120,0 12,000 20,826 32,826
122,5 12,250 21,260 33,510
132,5 13,250 22,995 36,245
135,0 13,500 23,429 36,929
137,5 13,750 23,863 37,613
140,0 14,000 24,297 38,297
142,5 14,250 24,731 38,981
145,0 14,500 25,165 39,665
147,5 14,750 25,599 40,349
150,0 15,000 26,033 41,033
155,0 15,500 26,900 42,400
160,0 16,000 27,768 43,768
165,0 16,500 28,636 45,136
170,0 17,000 29,504 46,504
175,0 17,500 30,371 47,871
180,0 18,000 31,239 49,239
187,5 18,750 32,541 51,291
190,0 19,000 32,975 51,975
200,0 20,000 34,710 54,710
212,5 21,250 36,880 58,130
225,0 22,500 39,049 61,549
230,0 23,000 39,917 62,917
237,5 23,750 41,219 64,969
250,0 25,000 43,388 68,388
262,5 26,250 45,557 71,807
275,0 27,500 47,727 75,227
300,0 30,000 52,066 82,066
325,0 32,500 56,404 88,904
400,0 40,000 69,421 109,421
412,5 41,250 71,590 112,840
425,0 42,500 73,760 116,260
437,5 43,750 75,929 119,679
450,0 45,000 78,099 123,099
475,0 47,500 82,438 129,938
500,0 50,000 86,776 136,776
525,0 52,500 91,115 143,615
550,0 55,000 95,454 150,454
575,0 57,500 99,793 157,293
600,0 60,000 104,132 164,132
625,0 62,500 108,471 170,971
650,0 65,000 112,809 177,809
675,0 67,500 117,148 184,648
725,0 72,500 125,826 198,326
750,0 75,000 130,165 205,165
800,0 80,000 138,842 218,842
Illimite 92,500 160,537 253,037 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
50 cigarillos
180,0 18,000 31,239 49,239
185,0 18,500 32,107 50,607
190,0 19,000 32,975 51,975
195,0 19,500 33,842 53,342
200,0 20,000 34,710 54,710
205,0 20,500 35,578 56,078
210,0 21,000 36,446 57,446
215,0 21,500 37,314 58,814
220,0 22,000 38,181 60,181
225,0 22,500 39,049 61,549
230,0 23,000 39,917 62,917
235,0 23,500 40,785 64,285
240,0 24,000 41,652 65,652
245,0 24,500 42,520 67,020
250,0 25,000 43,388 68,388
255,0 25,500 44,256 69,756
260,0 26,000 45,123 71,123
265,0 26,500 45,991 72,491
270,0 27,000 46,859 73,859
275,0 27,500 47,727 75,227
280,0 28,000 48,595 76,595
285,0 28,500 49,462 77,962
290,0 29,000 50,330 79,330
295,0 29,500 51,198 80,698
300,0 30,000 52,066 82,066
305,0 30,500 52,933 83,433
310,0 31,000 53,801 84,801
315,0 31,500 54,669 86,169
320,0 32,000 55,537 87,537
325,0 32,500 56,404 88,904
330,0 33,000 57,272 90,272
335,0 33,500 58,140 91,640
340,0 34,000 59,008 93,008
345,0 34,500 59,876 94,376
350,0 35,000 60,743 95,743
355,0 35,500 61,611 97,111
360,0 36,000 62,479 98,479
365,0 36,500 63,347 99,847
370,0 37,000 64,214 101,214
375,0 37,500 65,082 102,582
380,0 38,000 65,950 103,950
385,0 38,500 66,818 105,318
390,0 39,000 67,685 106,685
395,0 39,500 68,553 108,053
400,0 40,000 69,421 109,421
405,0 40,500 70,289 110,789
425,0 42,500 73,760 116,260
430,0 43,000 74,628 117,628
435,0 43,500 75,495 118,995
440,0 44,000 76,363 120,363
445,0 44,500 77,231 121,731
450,0 45,000 78,099 123,099
460,0 46,000 79,834 125,834
470,0 47,000 81,570 128,570
475,0 47,500 82,438 129,938
480,0 48,000 83,305 131,305
485,0 48,500 84,173 132,673
490,0 49,000 85,041 134,041
500,0 50,000 86,776 136,776
510,0 51,000 88,512 139,512
525,0 52,500 91,115 143,615
550,0 55,000 95,454 150,454
575,0 57,500 99,793 157,293
587,5 58,750 101,962 160,712
600,0 60,000 104,132 164,132
625,0 62,500 108,471 170,971
650,0 65,000 112,809 177,809
675,0 67,500 117,148 184,648
700,0 70,000 121,487 191,487
725,0 72,500 125,826 198,326
750,0 75,000 130,165 205,165
775,0 77,500 134,504 212,004
800,0 80,000 138,842 218,842
825,0 82,500 143,181 225,681
850,0 85,000 147,520 232,520
875,0 87,500 151,859 239,359
900,0 90,000 156,198 246,198
925,0 92,500 160,537 253,037
950,0 95,000 164,876 259,876
975,0 97,500 169,214 266,714
1 000,0 100,000 173,553 273,553
1 025,0 102,500 177,892 280,392
1 050,0 105,000 182,231 287,231
1 100,0 110,000 190,909 300,909
1 250,0 125,000 216,942 341,942
1 500,0 150,000 260,330 410,330
1 600,0 160,000 277,685 437,685
Illimite 185,000 321,074 506,074 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage de
100 cigarillos
430,0 43,000 74,628 117,628
440,0 44,000 76,363 120,363
450,0 45,000 78,099 123,099
460,0 46,000 79,834 125,834
470,0 47,000 81,570 128,570
480,0 48,000 83,305 131,305
490,0 49,000 85,041 134,041
500,0 50,000 86,776 136,776
510,0 51,000 88,512 139,512
520,0 52,000 90,247 142,247
530,0 53,000 91,983 144,983
540,0 54,000 93,719 147,719
550,0 55,000 95,454 150,454
560,0 56,000 97,190 153,190
570,0 57,000 98,925 155,925
580,0 58,000 100,661 158,661
590,0 59,000 102,396 161,396
600,0 60,000 104,132 164,132
620,0 62,000 107,603 169,603
630,0 63,000 109,338 172,338
640,0 64,000 111,074 175,074
660,0 66,000 114,545 180,545
680,0 68,000 118,016 186,016
700,0 70,000 121,487 191,487
730,0 73,000 126,694 199,694
750,0 75,000 130,165 205,165
800,0 80,000 138,842 218,842
850,0 85,000 147,520 232,520
900,0 90,000 156,198 246,198
950,0 95,000 164,876 259,876
1 000,0 100,000 173,553 273,553
1 100,0 110,000 190,909 300,909
1 200,0 120,000 208,264 328,264
1 250,0 125,000 216,942 341,942
1 500,0 150,000 260,330 410,330
2 000,0 200,000 347,107 547,107
2 500,0 250,000 433,884 683,884
3 000,0 300,000 520,661 820,661
3 200,0 320,000 555,371 875,371
Illimite 370,000 642,148 1 012,148 Prix de vente Droit d'accise (F) TVA (F) TOTAL des
au detail (F) colonnes
2 et 3 (F)
1 2 3 4
Par emballage
d'assortissements
de cigarillos
100,0 10,000 Reserve au Grand-Duche de Luxembourg
125,0 12,500
150,0 15,000
200,0 20,000 34,710 54,710
375,0 37,500 65,082 102,582
400,0 40,000 69,421 109,421
450,0 45,000 78,099 123,099
500,0 50,000 86,776 136,776
550,0 55,000 95,454 150,454
600,0 60,000 104,132 164,132
650,0 65,000 112,809 177,809
700,0 70,000 121,487 191,487
800,0 80,000 138,842 218,842
1 000,0 100,000 173,553 273,553
1 850,0 185,000 321,074 506,074Art. N3.Annexe 3. C. CIGARETTES.
Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
10 cigarettes
40,0 21,020 Reserve au Grand-Duche de Luxembourg
50,0 26,020 2,550 8,677 37,247
51,0 26,520 2,550 8,851 37,921
52,0 27,020 2,550 9,024 38,594
53,0 27,520 2,550 9,198 39,268
54,0 28,020 2,550 9,371 39,941
55,0 28,520 2,550 9,545 40,615
56,0 29,020 2,550 9,719 41,289 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
15 cigarettes
55,0 29,030 9,890 9,545 48,465
56,0 29,530 9,216 9,719 48,465
57,0 30,030 8,543 9,892 48,465
58,0 30,530 7,869 10,066 48,465
59,0 31,030 7,196 10,239 48,465
60,0 31,530 6,522 10,413 48,465
61,0 32,030 5,849 10,586 48,465
62,0 32,530 5,175 10,760 48,465
63,0 33,030 4,502 10,933 48,465
64,0 33,530 3,828 11,107 48,465
65,0 34,030 3,825 11,280 49,135
66,0 34,530 3,825 11,454 49,809
67,0 35,030 3,825 11,628 50,483
68,0 35,530 3,825 11,801 51,156
69,0 36,030 3,825 11,975 51,830
71,0 37,030 3,825 12,322 53,177
72,0 37,530 3,825 12,495 53,850
73,0 38,030 3,825 12,669 54,524
75,0 39,030 3,825 13,016 55,871 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
19 cigarettes
70,0 36,938 Reserve au Grand-Duche de Luxembourg
79,0 41,438 6,241 13,710 61,389
88,0 45,938 4,845 15,272 66,055
100,0 51,938 4,845 17,355 74,138 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
20 cigarettes
58,0 31,040 Reserve au Grand-Duche de Luxembourg
59,0 31,540
60,0 32,040
61,0 32,540
62,0 33,040
63,0 33,540
64,0 34,040
65,0 34,540
66,0 35,040
67,0 35,540
68,0 36,040
69,0 36,540
70,0 37,040 15,432 12,148 64,620
71,0 37,540 14,758 12,322 64,620
72,0 38,040 14,085 12,495 64,620
73,0 38,540 13,411 12,669 64,620
74,0 39,040 12,738 12,842 64,620
75,0 39,540 12,064 13,016 64,620
76,0 40,040 11,390 13,190 64,620
77,0 40,540 10,717 13,363 64,620
78,0 41,040 10,043 13,537 64,620
79,0 41,540 9,370 13,710 64,620
80,0 42,040 8,696 13,884 64,620
81,0 42,540 8,023 14,057 64,620
82,0 43,040 7,349 14,231 64,620
83,0 43,540 6,676 14,404 64,620
84,0 44,040 6,002 14,578 64,620
85,0 44,540 5,328 14,752 64,620
86,0 45,040 5,100 14,925 65,065
87,0 45,540 5,100 15,099 65,739
88,0 46,040 5,100 15,272 66,412
89,0 46,540 5,100 15,446 67,086
90,0 47,040 5,100 15,619 67,759
91,0 47,540 5,100 15,793 68,433
92,0 48,040 5,100 15,966 69,106
93,0 48,540 5,100 16,140 69,780
94,0 49,040 5,100 16,314 70,454
95,0 49,540 5,100 16,487 71,127
96,0 50,040 5,100 16,661 71,801
97,0 50,540 5,100 16,834 72,474
98,0 51,040 5,100 17,008 73,148
99,0 51,540 5,100 17,181 73,821
100,0 52,040 5,100 17,355 74,495
101,0 52,540 5,100 17,528 75,168
102,0 53,040 5,100 17,702 75,842
103,0 53,540 5,100 17,876 76,516
104,0 54,040 5,100 18,049 77,189
105,0 54,540 5,100 18,223 77,863
106,0 55,040 5,100 18,396 78,536
107,0 55,540 5,100 18,570 79,210
108,0 56,040 5,100 18,743 79,883
109,0 56,540 5,100 18,917 80,557
110,0 57,040 5,100 19,090 81,230
111,0 57,540 5,100 19,264 81,904
112,0 58,040 5,100 19,438 82,578
113,0 58,540 5,100 19,611 83,251
114,0 59,040 5,100 19,785 83,925
115,0 59,540 5,100 19,958 84,598
120,0 62,040 5,100 20,826 87,966
125,0 64,540 5,100 21,694 91,334
130,0 67,040 5,100 22,561 94,701
135,0 69,540 5,100 23,429 98,069
155,0 79,540 5,100 26,900 111,540
Illimite 95,040 5,100 32,280 132,420 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL
au detail (F) (F) special (F) des colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
23 cigarettes
74,0 39,346 Reserve au Grand-Duche de Luxembourg
78,0 41,346
97,0 50,846 6,633 16,834 74,313
106,0 55,346 5,865 18,396 79,607 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
24 cigarettes
77,0 40,948 Reserve au Grand-Duche de Luxembourg
81,0 42,948
100,0 52,448 7,741 17,355 77,544
105,0 54,948 6,120 18,223 79,291
110,0 57,448 6,120 19,090 82,658 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
25 cigarettes
57,0 31,050 Reserve au Grand-Duche de Luxembourg
72,0 38,550
73,0 39,050
74,0 39,550
75,0 40,050
76,0 40,550
77,0 41,050
78,0 41,550
79,0 42,050
80,0 42,550
81,0 43,050 23,668 14,057 80,775
82,0 43,550
83,0 44,050
84,0 44,550 Reserve au Grand-Duche de Luxembourg
85,0 45,050
86,0 45,550
87,0 46,050
88,0 46,550 18,953 15,272 80,775
89,0 47,050 18,279 15,446 80,775
90,0 47,550 17,606 15,619 80,775
91,0 48,050 16,932 15,793 80,775
92,0 48,550 16,259 15,966 80,775
93,0 49,050 15,585 16,140 80,775
94,0 49,550 14,911 16,314 80,775
95,0 50,050 14,238 16,487 80,775
96,0 50,550 13,564 16,661 80,775
97,0 51,050 12,891 16,834 80,775
98,0 51,550 12,217 17,008 80,775
99,0 52,050 11,544 17,181 80,775
100,0 52,550 10,870 17,355 80,775
101,0 53,050 10,197 17,528 80,775
102,0 53,550 9,523 17,702 80,775
103,0 54,050 8,849 17,876 80,775
104,0 54,550 8,176 18,049 80,775
105,0 55,050 7,502 18,223 80,775
106,0 55,550 6,829 18,396 80,775
107,0 56,050 6,375 18,570 80,995
108,0 56,550 6,375 18,743 81,668
109,0 57,050 6,375 18,917 82,342
110,0 57,550 6,375 19,090 83,015
111,0 58,050 6,375 19,264 83,689
112,0 58,550 6,375 19,438 84,363
113,0 59,050 6,375 19,611 85,036
114,0 59,550 6,375 19,785 85,710
115,0 60,050 6,375 19,958 86,383
120,0 62,550 6,375 20,826 89,751
125,0 65,050 6,375 21,694 93,119
130,0 67,550 6,375 22,561 96,486
140,0 72,550 6,375 24,297 103,222
150,0 77,550 6,375 26,033 109,958
160,0 82,550 6,375 27,768 116,693
170,0 87,550 6,375 29,504 123,429
Illimite 116,550 6,375 39,570 162,495 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
30 cigarettes
110,0 58,060 19,780 19,090 96,930
112,0 59,060 18,432 19,438 96,930
114,0 60,060 17,085 19,785 96,930
116,0 61,060 15,738 20,132 96,930
124,0 65,060 10,350 21,520 96,930 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de
50 cigarettes
170,0 90,100 41,947 29,504 161,551
175,0 92,600 38,580 30,371 161,551
176,0 93,100 37,906 30,545 161,551
177,0 93,600 37,232 30,719 161,551
178,0 94,100 36,559 30,892 161,551
179,0 94,600 35,885 31,066 161,551
180,0 95,100 35,212 31,239 161,551
185,0 97,600 31,844 32,107 161,551
187,0 98,600 30,497 32,454 161,551
188,0 99,100 29,823 32,628 161,551
189,0 99,600 29,150 32,801 161,551
190,0 100,100 28,476 32,975 161,551
200,0 105,100 21,741 34,710 161,551
250,0 130,100 12,750 43,388 186,238
300,0 155,100 12,750 52,066 219,916
350,0 180,100 12,750 60,743 253,593
Illimite 233,100 12,750 79,140 324,990 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 100
cigarettes
350,0 185,200 77,160 60,743 323,103
355,0 187,700 73,792 61,611 323,103
360,0 190,200 70,424 62,479 323,103
365,0 192,700 67,056 63,347 323,103
370,0 195,200 63,689 64,214 323,103
375,0 197,700 60,321 65,082 323,103
380,0 200,200 56,953 65,950 323,103
395,0 207,700 46,850 68,553 323,103
400,0 210,200 43,482 69,421 323,103
450,0 235,200 25,500 78,099 338,799
500,0 260,200 25,500 86,776 372,476
550,0 285,200 25,500 95,454 406,154
600,0 310,200 25,500 104,132 439,832
700,0 360,200 25,500 121,487 507,187
Illimite 466,200 25,500 158,280 649,980Art. N4.Annexe 4. D. TABAC A FUMER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.
Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 25 g de
tabac a fumer
42,0 13,230 2,541 7,289 23,060
43,0 13,545 2,601 7,462 23,608
45,0 14,175 2,722 7,809 24,706
47,0 14,805 2,843 8,157 25,805 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 30 g de
tabac a fumer
59,0 18,585 3,569 10,239 32,393 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 40 g de
tabac a fumer
58,0 18,270 Reserve au Grand-Duche de Luxembourg
60,0 18,900
64,0 20,160
65,0 20,475
66,0 20,790
68,0 21,420 4,114 11,801 37,335
69,0 21,735 Reserve au Grand-Duche de Luxembourg
70,0 22,050 4,235 12,148 38,433
73,0 22,995 4,416 12,669 40,080
74,0 23,310 4,477 12,842 40,629
75,0 23,625 4,537 13,016 41,178
76,0 23,940 4,598 13,190 41,728
77,0 24,255 4,658 13,363 42,276
78,0 24,570 4,719 13,537 42,826
79,0 24,885 4,779 13,710 43,374
80,0 25,200 4,840 13,884 43,924
82,0 25,830 4,961 14,231 45,022
85,0 26,775 5,142 14,752 46,669 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 50 g de
tabac a fumer
44,0 13,860 23,772 7,636 45,268
50,0 15,750 Reserve au Grand-Duche de Luxembourg
54,0 17,010
55,0 17,325
56,0 17,640
57,0 17,955
58,0 18,270
59,0 18,585
60,0 18,900 15,955 10,413 45,268
61,0 19,215 15,467 10,586 45,268
62,0 19,530 14,978 10,760 45,268
63,0 19,845 14,490 10,933 45,268
64,0 20,160 14,001 11,107 45,268
65,0 20,475 13,513 11,280 45,268
66,0 20,790 13,024 11,454 45,268
67,0 21,105 12,535 11,628 45,268
68,0 21,420 12,047 11,801 45,268
69,0 21,735 11,558 11,975 45,268
70,0 22,050 11,070 12,148 45,268
71,0 22,365 10,581 12,322 45,268
72,0 22,680 10,093 12,495 45,268
73,0 22,995 9,604 12,669 45,268
74,0 23,310 9,116 12,842 45,268
75,0 23,625 8,627 13,016 45,268
76,0 23,940 8,138 13,190 45,268
77,0 24,255 7,650 13,363 45,268
78,0 24,570 7,161 13,537 45,268
79,0 24,885 6,673 13,710 45,268
80,0 25,200 6,184 13,884 45,268
81,0 25,515 5,696 14,057 45,268
82,0 25,830 5,207 14,231 45,268
83,0 26,145 5,021 14,404 45,570
84,0 26,460 5,082 14,578 46,120
85,0 26,775 5,142 14,752 46,669
86,0 27,090 5,203 14,925 47,218
87,0 27,405 5,263 15,099 47,767
88,0 27,720 5,324 15,272 48,316
89,0 28,035 5,384 15,446 48,865
90,0 28,350 5,445 15,619 49,414
91,0 28,665 5,505 15,793 49,963
92,0 28,980 5,566 15,966 50,512
93,0 29,295 5,626 16,140 51,061
94,0 29,610 5,687 16,314 51,611
95,0 29,925 5,747 16,487 52,159
96,0 30,240 5,808 16,661 52,709
97,0 30,555 5,868 16,834 53,257
98,0 30,870 5,929 17,008 53,807
99,0 31,185 5,989 17,181 54,355
100,0 31,500 6,050 17,355 54,905
101,0 31,815 6,110 17,528 55,453
105,0 33,075 6,352 18,223 57,650
110,0 34,650 6,655 19,090 60,395
115,0 36,225 6,957 19,958 63,140
120,0 37,800 7,260 20,826 65,886
125,0 39,375 7,562 21,694 68,631
127,0 40,005 7,683 22,041 69,729
128,0 40,320 7,744 22,214 70,278
129,0 40,635 7,804 22,388 70,827
130,0 40,950 7,865 22,561 71,376
135,0 42,525 8,167 23,429 74,121
Illimite 42,525 8,167 23,429 74,121 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 100 g de
tabac a fumer
102,0 32,130 Reserve au Grand-Duche de Luxembourg
104,0 32,760
106,0 33,390
108,0 34,020
110,0 34,650
112,0 35,280
114,0 35,910
116,0 36,540
118,0 37,170
120,0 37,800 31,910 20,826 90,536
122,0 38,430 30,933 21,173 90,536
124,0 39,060 29,956 21,520 90,536
126,0 39,690 28,979 21,867 90,536
128,0 40,320 28,002 22,214 90,536
130,0 40,950 27,025 22,561 90,536
132,0 41,580 26,047 22,909 90,536
134,0 42,210 25,070 23,256 90,536
136,0 42,840 24,093 23,603 90,536
138,0 43,470 23,116 23,950 90,536
140,0 44,100 22,139 24,297 90,536
142,0 44,730 21,162 24,644 90,536
144,0 45,360 20,185 24,991 90,536
146,0 45,990 19,208 25,338 90,536
148,0 46,620 18,231 25,685 90,536
150,0 47,250 17,253 26,033 90,536
152,0 47,880 16,276 26,380 90,536
154,0 48,510 15,299 26,727 90,536
156,0 49,140 14,322 27,074 90,536
158,0 49,770 13,345 27,421 90,536
160,0 50,400 12,368 27,768 90,536
162,0 51,030 11,391 28,115 90,536
164,0 51,660 10,414 28,462 90,536
166,0 52,290 10,043 28,809 91,142
168,0 52,920 10,164 29,157 92,241
170,0 53,550 10,285 29,504 93,339
172,0 54,180 10,406 29,851 94,437
174,0 54,810 10,527 30,198 95,535
176,0 55,440 10,648 30,545 96,633
180,0 56,700 10,890 31,239 98,829
182,0 57,330 11,011 31,586 99,927
184,0 57,960 11,132 31,933 101,025
188,0 59,220 11,374 32,628 103,222
190,0 59,850 11,495 32,975 104,320
194,0 61,110 11,737 33,669 106,516
200,0 63,000 12,100 34,710 109,810
206,0 64,890 12,463 35,752 113,105
210,0 66,150 12,705 36,446 115,301
220,0 69,300 13,310 38,181 120,791
230,0 72,450 13,915 39,917 126,282
235,0 74,025 14,217 40,785 129,027
240,0 75,600 14,520 41,652 131,772
250,0 78,750 15,125 43,388 137,263
260,0 81,900 15,730 45,123 142,753
Illimite 85,050 16,335 46,859 148,244 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 200 g de
tabac a fumer
208,0 65,520 Reserve au Grand-Duche de Luxembourg
212,0 66,780
216,0 68,040
220,0 69,300
224,0 70,560
228,0 71,820
232,0 73,080
236,0 74,340
240,0 75,600 63,821 41,652 181,073
244,0 76,860 61,866 42,347 181,073
248,0 78,120 59,912 43,041 181,073
252,0 79,380 57,958 43,735 181,073
256,0 80,640 56,004 44,429 181,073
260,0 81,900 54,050 45,123 181,073
264,0 83,160 52,095 45,818 181,073
268,0 84,420 50,141 46,512 181,073
272,0 85,680 48,187 47,206 181,073
276,0 86,940 46,233 47,900 181,073
278,0 87,570 45,256 48,247 181,073
280,0 88,200 44,278 48,595 181,073
284,0 89,460 42,324 49,289 181,073
285,0 89,775 41,836 49,462 181,073
288,0 90,720 40,370 49,983 181,073
292,0 91,980 38,416 50,677 181,073
294,0 92,610 37,439 51,024 181,073
296,0 93,240 36,462 51,371 181,073
298,0 93,870 35,484 51,719 181,073
300,0 94,500 34,507 52,066 181,073
304,0 95,760 32,553 52,760 181,073
305,0 96,075 32,065 52,933 181,073
306,0 96,390 31,576 53,107 181,073
307,0 96,705 31,088 53,280 181,073
308,0 97,020 30,599 53,454 181,073
310,0 97,650 29,622 53,801 181,073
312,0 98,280 28,645 54,148 181,073
316,0 99,540 26,691 54,842 181,073
320,0 100,800 24,736 55,537 181,073
324,0 102,060 22,782 56,231 181,073
328,0 103,320 20,828 56,925 181,073
332,0 104,580 20,086 57,619 182,285
336,0 105,840 20,328 58,314 184,482
340,0 107,100 20,570 59,008 186,678
344,0 108,360 20,812 59,702 188,874
348,0 109,620 21,054 60,396 191,070
352,0 110,880 21,296 61,090 193,266
356,0 112,140 21,538 61,785 195,463
360,0 113,400 21,780 62,479 197,659
364,0 114,660 22,022 63,173 199,855
368,0 115,920 22,264 63,867 202,051
372,0 117,180 22,506 64,561 204,247
376,0 118,440 22,748 65,256 206,444
384,0 120,960 23,232 66,644 210,836
388,0 122,220 23,474 67,338 213,032
392,0 123,480 23,716 68,033 215,229
404,0 127,260 24,442 70,115 221,817
420,0 132,300 25,410 72,892 230,602
Illimite 170,100 32,670 93,719 296,489 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 250 g de
tabac a fumer
280,0 88,200 Reserve au Grand-Duche de Luxembourg
285,0 89,775
290,0 91,350
295,0 92,925
300,0 94,500 79,776 52,066 226,342
305,0 96,075 77,334 52,933 226,342
310,0 97,650 74,891 53,801 226,342
315,0 99,225 72,448 54,669 226,342
320,0 100,800 70,005 55,537 226,342
325,0 102,375 67,563 56,404 226,342
330,0 103,950 65,120 57,272 226,342
335,0 105,525 62,677 58,140 226,342
340,0 107,100 60,234 59,008 226,342
345,0 108,675 57,791 59,876 226,342
350,0 110,250 55,349 60,743 226,342
355,0 111,825 52,906 61,611 226,342
360,0 113,400 50,463 62,479 226,342
365,0 114,975 48,020 63,347 226,342
370,0 116,550 45,578 64,214 226,342
375,0 118,125 43,135 65,082 226,342
380,0 119,700 40,692 65,950 226,342
385,0 121,275 38,249 66,818 226,342
390,0 122,850 35,807 67,685 226,342
395,0 124,425 33,364 68,553 226,342
400,0 126,000 30,921 69,421 226,342
405,0 127,575 28,478 70,289 226,342
410,0 129,150 26,035 71,157 226,342
415,0 130,725 25,107 72,024 227,856
420,0 132,300 25,410 72,892 230,602
425,0 133,875 25,712 73,760 233,347
430,0 135,450 26,015 74,628 236,093
435,0 137,025 26,317 75,495 238,837
440,0 138,600 26,620 76,363 241,583
445,0 140,175 26,922 77,231 244,328
450,0 141,750 27,225 78,099 247,074
455,0 143,325 27,527 78,966 249,818
460,0 144,900 27,830 79,834 252,564
465,0 146,475 28,132 80,702 255,309
470,0 148,050 28,435 81,570 258,055
475,0 149,625 28,737 82,438 260,800
500,0 157,500 30,250 86,776 274,526
525,0 165,375 31,762 91,115 288,252
550,0 173,250 33,275 95,454 301,979
575,0 181,125 34,787 99,793 315,705
600,0 189,000 36,300 104,132 329,432
625,0 196,875 37,812 108,471 343,158
650,0 204,750 39,325 112,809 356,884
Illimite 212,625 40,837 117,148 370,610 Prix de vente Droit d'accise Droit d'accise TVA (F) TOTAL des
au detail (F) (F) special (F) colonnes
2 a 4 (F)
1 2 3 4 5
Par emballage
de 500 g de
tabac a fumer
600,0 189,000 159,552 104,132 452,684
610,0 192,150 154,667 105,867 452,684
620,0 195,300 149,781 107,603 452,684
630,0 198,450 144,896 109,338 452,684
640,0 201,600 140,010 111,074 452,684
650,0 204,750 135,125 112,809 452,684
660,0 207,900 130,239 114,545 452,684
670,0 211,050 125,354 116,280 452,684
680,0 214,200 120,468 118,016 452,684
690,0 217,350 115,582 119,752 452,684
700,0 220,500 110,697 121,487 452,684
710,0 223,650 105,811 123,223 452,684
720,0 226,800 100,926 124,958 452,684
730,0 229,950 96,040 126,694 452,684
740,0 233,100 91,155 128,429 452,684
750,0 236,250 86,269 130,165 452,684
760,0 239,400 81,384 131,900 452,684
770,0 242,550 76,498 133,636 452,684
780,0 245,700 71,613 135,371 452,684
790,0 248,850 66,727 137,107 452,684
800,0 252,000 61,842 138,842 452,684
810,0 255,150 56,956 140,578 452,684
820,0 258,300 52,070 142,314 452,684
830,0 261,450 50,215 144,049 455,714
850,0 267,750 51,425 147,520 466,695
860,0 270,900 52,030 149,256 472,186
880,0 277,200 53,240 152,727 483,167
900,0 283,500 54,450 156,198 494,148
910,0 286,650 55,055 157,933 499,638
950,0 299,250 57,475 164,876 521,601
1 000,0 315,000 60,500 173,553 549,053
1 050,0 330,750 63,525 182,231 576,506
1 100,0 346,500 66,550 190,909 603,959
1 130,0 355,950 68,365 196,115 620,430
1 150,0 362,250 69,575 199,586 631,411
1 160,0 365,400 70,180 201,322 636,902
1 180,0 371,700 71,390 204,793 647,883
1 190,0 374,850 71,995 206,528 653,373
1 200,0 378,000 72,600 208,264 658,864
1 210,0 381,150 73,205 210,000 664,355
1 240,0 390,600 75,020 215,206 680,826
1 250,0 393,750 75,625 216,942 686,317
1 300,0 409,500 78,650 225,619 713,769
Illimite 425,250 81,675 234,297 741,222Vu pour être annexé à l'arrêté ministériel du 21 décembre 1995.
Bruxelles, le 21 décembre 1995.
Le Ministre des Finances,
Ph. MAYSTADT