Texte 1998003343
Article 1er.Dans le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994, modifié par l'arrêté ministériel du 29 avril 1998, le barème "C. Cigarettes" est remplacé par le barème annexé au présent arrêté.
Art. 2.Le présent arrêté produit ses effets au 1er juillet 1998.
Bruxelles, le 8 juillet 1998.
J.J. VISEUR
Annexe.
Art. N1.Annexe 1. Cigarettes.
Prix de vente au Droit Droit TVA (F) TOTAL des
detail d'accise d'accise colonnes
(F) (F) special (F) 2 a 4 (F)
1 2 3 4 5
Par emballage de
10 cigarettes
40,- 21,084 Reserve au Grand-Duche de Luxembourg
50,- 25,820 3,070 8,677 37,567
51,- 26,293 3,070 8,851 38,214
52,- 26,767 3,070 9,024 38,861
53,- 27,240 3,070 9,198 39,588
54,- 27,714 3,070 9,371 40,155
55,- 28,188 3,070 9,545 40,803
56,- 28,661 3,070 9,719 41,450
58,- 29,608 3,070 10,066 42,744
60,- 30,556 3,070 10,413 44,039
62,- 31,503 3,070 10,760 45,333
63,- 31,976 3,070 10,933 45,979
65,- 32,924 3,070 11,280 47,274
100,- 49,500 3,070 17,355 69,925
Par emballage de
19 cigarettes
70,- 37,218 Reserve au Grand-Duche de Luxembourg
88,- 45,742 6,126 15,272 67,140
97,- 50,005 5,833 16,834 72,672
100,- 51,426 5,833 17,355 74,614
Par emballage de
20 cigarettes
58,- 31,748
59,- 32,222
60,- 32,696
61,- 33,169
62,- 33,643 Reserve au Grand-Duche de Luxembourg
63,- 34,116
64,- 34,590
65,- 35,064
66,- 35,537
67,- 36,011
68,- 36,484
60,- 36,958
70,- 37,432 21,094 12,148 70,674
71,- 37,905 20,447 12,322 70,674
72,- 38,379 19,800 12,495 70,674
73,- 38,852 19,153 12,669 70,674
74,- 39,326 18,506 12,842 70,674
75,- 39,800 17,858 13,016 70,674
76,- 40,273 17,211 13,190 70,674
77,- 40,747 16,564 13,363 70,674
78,- 41,220 15,917 13,537 70,674
79,- 41,694 15,270 13,710 70,674
80,- 42,168 14,622 13,884 70,674
81,- 42,641 13,976 14,057 70,674
82,- 43,115 13,328 14,231 70,674
83,- 43,588 12,682 14,404 70,674
84,- 44,062 12,034 14,578 70,674
85,- 44,536 11,386 14,752 70,674
86,- 45,009 10,740 14,925 70,674
87,- 45,483 10,092 15,099 70,674
88,- 45,956 9,446 15,272 70,674
89,- 46,430 8,798 15,446 70,674
90,- 46,904 8,151 15,619 70,674
91,- 47,377 7,504 15,793 70,674
92,- 47,851 6,857 15,966 70,674
93,- 48,324 6,210 16,140 70,674
94,- 48,798 6,140 16,314 71,252
95,- 49,272 6,140 16,487 71,899
96,- 49,745 6,140 16,661 72,546
97,- 50,219 6,140 16,834 73,193
98,- 50,692 6,140 17,008 73,840
99,- 51,166 6,140 17,181 74,487
100,- 51,640 6,140 17,355 75,135
101,- 52,113 6,140 17,528 75,781
102,- 52,587 6,140 17,702 76,429
103,- 53,060 6,140 17,876 77,076
104,- 53,534 6,140 18,049 77,723
105,- 54,008 6,140 18,223 78,371
106,- 54,481 6,140 19,396 79,017
107,- 54,955 6,140 18,570 79,665
108,- 55,428 6,140 18,743 80,311
109,- 55,902 6,140 18,917 80,959
110,- 56,376 6,140 19,090 81,606
111,- 56,849 6,140 19,264 82,253
112,- 57,323 6,140 19,438 82,901
113,- 57,796 6,140 19,611 83,547
114,- 58,270 6,140 19,785 84,195
115,- 58,744 6,140 19,958 84,842
117,- 59,691 6,140 20,305 86,136
118,- 60,164 6,140 20,479 86,783
120,- 61,112 6,140 20,826 88,078
124,- 63,006 6,140 21,520 90,666
125,- 63,480 6,140 21,694 91,314
127,- 64,427 6,140 22,041 92,608
130,- 65,848 6,140 22,561 94,549
134,- 67,742 6,140 23,256 97,138
135,- 68,216 6,140 23,429 97,785
155,- 77,688 6,140 26,900 110,728
illimite 92,369 6,140 32,280 130,789
Par emballage de
23 cigarettes
74,- 39,968 Reserve au Grand-Duche de Luxembourg
78,- 41,862
97,- 50,861 13,580 16,834 81,275
106,- 55,123 7,756 18,396 81,275
Par emballage de
24 cigarettes
77,- 41,603 Reserve au Grand-Duche de Luxembourg
81,- 43,497
100,- 52,496 14,958 17,355 84,809
105,- 54,864 11,722 18,223 84,809
107,- 55,811 10,428 18,570 84,809
110,- 57,232 8,487 19,090 84,809
112,- 58,179 7,368 19,438 84,985
113,- 58,652 7,368 19,611 85,631
115,- 59,600 7,368 19,958 86,926
Par emballage de
25 cigarettes
23,- 16,242
72,- 32,345
73,- 39,449
74,- 39,922
75,- 40,396
76,- 40,870
77,- 41,343
78,- 41,817
79,- 42,290 Reserve au Grand-Duche de Luxembourg
80,- 42,764
81,- 43,238
82,- 43,711
83,- 44,185
84,- 44,658
85,- 45,132
86,- 45,606
87,- 46,079
88,- 46,553
- 47,026
89,- 47,500 25,397 15,446 88,343
90,- 47,974 24,750 15,619 88,343
91,- 48,447 24,103 15,793 88,343
92,- 48,921 23,456 15,966 88,343
93,- 49,394 22,809 16,140 88,343
94,- 49,868 22,161 16,314 88,343
95,- 50,342 21,514 16,487 88,343
96, 50,815 20,867 16,661 88,343
97,- 51,289 20,220 16,834 88,343
98,- 51,762 19,573 17,008 88,343
99,- 52,236 18,926 17,181 88,343
100,- 52,710 18,278 17,355 88,343
102,- 53,657 16,984 17,702 88,343
103,- 54,130 16,337 17,876 88,343
105,- 55,078 15,042 18,223 88,343
107,- 56,025 13,748 18,570 88,343
108,- 56,498 13,102 18,743 88,343
110,- 57,446 11,807 19,090 88,343
112,- 58,393 10,512 19,438 88,343
113,- 58,866 9,866 19,611 88,343
115,- 59,814 8,571 19,958 88,343
118,- 61,234 7,675 20,479 89,388
120,- 62,182 7,675 20,826 90,683
122,- 63,129 7,675 21,173 91,977
123,- 63,602 7,675 21,347 92,624
125,- 64,550 7,675 21,694 93,919
127,- 65,497 7,675 22,041 95,213
128,- 65,970 7,675 22,214 95,859
130,- 66,918 7,675 22,561 97,154
132,- 67,865 7,675 22,909 98,449
133,- 68,338 7,675 23,082 99,095
135,- 69,286 7,675 23,429 100,390
illimite 113,330 7,675 39,570 160,575
Par emballage de
30 cigarettes
90,- 49,044
99,- 53,306 Reserve au Grand-Duche de Luxembourg
100,- 53,780
105,- 56,148
109,- 58,042 29,052 18,917 106,011
110,- 58,516 28,405 19,090 106,011
114,- 60,410 25,816 19,785 106,011
124,- 65,146 19,345 21,520 106,011
135,- 70,356 12,226 23,429 106,011
138,- 71,776 10,285 23,950 106,011
152,- 78,407 9,210 26,380 113,997
155,- 79,828 9,210 26,900 115,938
156,- 80,301 9,210 27,074 116,585
Par emballage de
50 cigarettes
200,- 105,420 36,556 34,710 176,686
210,- 110,156 30,084 36,446 176,686
250,- 129,100 15,350 43,388 187,838
300,- 152,780 15,350 52,066 220,196
350,- 176,460 15,350 60,743 252,553
illimite 226,661 15,350 79,140 321,151
Par emballage de
100 cigarettes
400,- 210,840 73,111 69,421 353,372
420,- 220,312 60,168 72,892 353,372
430,- 225,048 53,696 74,628 353,372
440,- 229,784 47,225 76,363 353,372
450,- 234,520 40,753 78,099 353,372
illimite 453,323 30,700 158,280 642,303Vu pour être annexé à l'arrêté royal du 8 juillet 1998.
Le Ministre des Finances,
J.J. VISEUR