Texte 2000003076

31 JANVIER 2000. - Arrêté ministériel relatif au régime fiscal des tabacs manufacturés.

ELI
Justel
Source
Finances
Publication
24-2-2000
Numéro
2000003076
Page
5590
PDF
version originale
Dossier numéro
2000-01-31/31
Entrée en vigueur / Effet
01-01-2000
Texte modifié
1994003484
belgiquelex

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 octobre 1999, sont apportées les modifications suivantes :

dans le barème " A. Cigares ", les nouvelles classes de prix suivantes sont insérées :

  Prix de vente au detail      Droit d'accise    TVA      TOTAL des
                                                           colonnes 2 et 3
        (F)                         (F)           (F)          (F)
         1                           2             3            4
  --------------------------------------------------------------------------
  Par emballage de 5 cigares
      1 750,-                     175,000       303,719      478,719
       
  Par emballage de 10 cigares
      1 020,-                     102,000       177,024      279,024
       
  Par emballage de 20 cigares
      4 400,-                     440,000       763,636    1 203,636
      5 000,-                     500,000       867,768    1 367,768
      5 600,-                     560,000       971,900    1 531,900
      5 800,-                     580,000     1 006,611    1 586,611
      6 000,-                     600,000     1 041,322    1 641,322

dans le barème " B. Cigarillos ", les nouvelles classes de prix suivantes sont insérées :

  Prix de vente au detail      Droit d'accise    TVA      TOTAL des
                                                           colonnes 2 et 3
        (F)                         (F)           (F)          (F)
         1                           2             3            4
  --------------------------------------------------------------------------
  Par emballage de
   8 cigarillos
         75,-                       7,500        13,016       20,516
       
  Par emballage de
   10 cigarillos
        265,-                      26,500        45,991       72,491
       
  Par emballage de
   20 cigarillos
        185,-                      18,500        32,107       50,607
  Par emballage de
   25 cigarillos
        685,-                      68,500       118,884      187,384
       
  Par emballage d'assortiment
   de cigarillos
        900,-                      90,000       156,198      246,198

dans le barème " C. Cigarettes ", les modifications suivantes sont apportées :

a)les classes de prix suivantes sont insérées :

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                              d'accise   d'accise                colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
       
  Par emballage de
   10 cigarettes
         64,-                    32,450     5,070      11,107      46,627
       
  Par emballage de
   20 cigarettes
        123,-                    62,532     6,140      21,347      90,019
        126,-                    63,953     6,140      21,867      91,960
        131,-                    66,321     6,140      22,735      95,196
        141,-                    71,057     6,140      24,471     101,668
  Par emballage de
   24 cigarettes
        118,-                   61,020     7,368      20,479      88,867
        136,-                   69,545     7,368      23,603     100,516
  Par emballage de
   25 cigarettes
          106,-                    55,551   Reserve au Grand-Duche de
                                             Luxembourg
          141,-                    72,127     7,675      24,471     104,273
          142,-                    72,601     7,673      24,644     104,920
       
    Par emballage de
     30 cigarettes
          120,-                    63,252   Reserve au Grand-Duche de
          121,-                    63,725    Luxembourg
          164,-                    84,090     9,210      28,462     121,762

b)les classes de prix suivantes sont modifiées comme suit :

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (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      39,508
         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     8,980      15,272      69,994
         97,-                    50,005     5,833      16,834      72,672
        100,-                    51,426     5,833      17,355      74,614

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   20 cigarettes
         58,-                    31,748
         59,-                    32,222
         60,-                    32,696
         61,-                    33,169)
         62,-                    33,643)
         63,-                    34,116)
         64,-                    34,590)
         65,-                    35,064)  Reserve au Grand-Duche de
         66,-                    35,537)   Luxembourg
         67,-                    36,011)
         68,-                    36,484)
         69,-                    36,958)
         70,-                    37,432)
         71,-                    37,905)
         72,-                    38,379
         73,-                    38,852
         74,-                    39,326    21,510      12,842      73,678
         75,-                    39,800    20,862      13,016      73,678
         76,-                    40,273    20,215      13,190      73,678
         77,-                    40,747    19,568      13,363      73,678
         78,-                    41,220    18,921      13,537      73,678
         79,-                    41,694    18,274      13,710      73,678
         80,-                    42,168    17,626      13,884      73,678
         81,-                    42,641    16,980      14,057      73,678
         82,-                    43,115    16,332      14,231      73,678
         83,-                    43,588    15,686      14,404      73,678
         84,-                    44,062    15,038      14,578      73,678
         85,-                    44,536    14,390      14,752      73,678
         86,-                    45,009    13,744      14,925      73,678
         87,-                    45,483    13,096      15,099      73,678
         88,-                    45,956    12,450      15,272      73,678
         89,-                    46,430    11,802      15,446      73,678
         90,-                    46,904    11,155      15,619      73,678
         91,-                    47,377    10,508      15,793      73,678
         92,-                    47,851     9,861      15,966      73,678
         93,-                    48,324     9,214      16,140      73,678
         94,-                    48,798     8,566      16,314      73,678
         95,-                    49,272     7,919      16,487      73,678
         96,-                    49,745     7,272      16,661      73,678
         97,-                    50,219     6,625      16,834      73,678
         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

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   20 cigarettes
        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      18,396      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
        119,-                    60,638     6,140      20,652      87,430
        120,-                    61,112     6,140      20,826      88,078
        122,-                    62,059     6,140      21,173      89,372
        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
        137,-                    69,163     6,140      23,776      99,079
        155,-                    77,688     6,140      26,900     110,728
        165,-                    82,424     6,140      28,636     117,200
  Illimite                       96,158     6,140      33,669     135,967
  Par emballage de
   23 cigarettes
         74,-                    39,968   Reserve au Grand-Duche de
         78,-                    41,862    Luxembourg
         97,-                    50,861    17,035      16,834      84,730
        106,-                    55,123    11,211      18,396      84,730
       
    Par emballage de
     24 cigarettes
           77,-                    41,603   Reserve au Grand-Duche de
           81,-                    43,497    Luxembourg
          100,-                    52,496    18,563      17,355      88,414
          105,-                    54,864    15,327      18,223      88,414
          107,-                    55,811    14,033      18,570      88,414
          110,-                    57,232    12,092      19,090      88,414

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   24 cigarettes
        112,-                    58,179    10,797      19,438      88,414
        113,-                    58,652    10,151      19,611      88,414
        115,-                    59,600     8,856      19,958      88,414
        132,-                    67,651     7,368      22,909      97,928
       
  Par emballage de
   25 cigarettes
         23,-                    15,172
         57,-                    32,345
         72,-                    39,449
         73,-                    39,922
         74,-                    40,396)
         75,-                    40,870)
         76,-                    41,343)
         77,-                    41,817)
         78,-                    42,290)  Reserve au Grand-Duche de
         79,-                    42,764)   Luxembourg
         80,-                    43,238)
         81,-                    43,711)
         82,-                    44,185)
         83,-                    44,658)
         84,-                    45,132)
         85,-                    45,606
         86,-                    46,079
         87,-                    46,553
         88,-                    47,026
         89,-                    47,500)
         90,-                    47,974)  Reserve au Grand-Duche de
         91,-                    48,447)   Luxembourg
         92,-                    48,921)
         93,-                    49,394    26,564      16,140      92,098
         94,-                    49,868    25,916      16,314      92,098
         95,-                    50,342    25,269      16,487      92,098
         96,-                    50,815    24,622      16,661      92,098
         97,-                    51,289    23,975      16,834      92,098
         98,-                    51,762    23,328      17,008      92,098
         99,-                    52,236    22,681      17,181      92,098
        100,-                    52,710    22,033      17,355      92,098
        102,-                    53,657    20,739      17,702      92,098
        103,-                    54,130    20,092      17,876      92,098
        104,-                    54,604    19,445      18,049      92,098
        105,-                    55,078    18,797      18,223      92,098
        107,-                    56,025    17,503      18,570      92,098
        108,-                    56,498    16,857      18,743      92,098
        109,-                    56,972    16,209      18,917      92,098
        110,-                    57,446    15,562      19,090      92,098
        111,-                    57,919    14,915      19,264      92,098
        112,-                    58,393    14,267      19,438      92,098
        113,-                    58,866    13,621      19,611      92,098
        115,-                    59,814    12,326      19,958      92,098
        118,-                    61,234    10,385      20,479      92,098
        120,-                    62,182     9,090      20,826      92,098
        122,-                    63,129     7,796      21,173      92,098
        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
        138,-                    70,706     7,675      23,950     102,331
  Illimite                      117,119     7,675      40,958     165,752
  Par emballage de
   30 cigarettes
         90,-                    49,044
         99,-                    53,306)
        100,-                    53,780)  Reserve au Grand-Duche de
        105,-                    56,148)   Luxembourg
        109,-                    58,042)
        110,-                    58,516)
        114,-                    60,410    30,322      19,785     110,517
        116,-                    61,357   Reserve au Grand-Duche de
                                           Luxembourg
        119,-                    62,778    27,087      20,652     110,517
        124,-                    65,146    23,851      21,520     110,517
        135,-                    70,356    16,732      23,429     110,517
        138,-                    71,776    14,791      23,950     110,517
        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
        159,-                    81,722     9,210      27,595     118,527
       
  Par emballage de
   50 cigarettes
        200,-                   105,420    44,066      34,710     184,196
        210,-                   110,156    37,594      36,446     184,196
        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

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  Illimite                      234,239    15,350      81,917     331,506
       
  Par emballage de
   60 cigarettes
        318,-                   163,444    18,420      55,190     237,054
       
  Par emballage de
   100 cigarettes
        400,-                   210,840    88,131      69,421     368,392
        420,-                   220,312    75,188      72,892     368,392
        430,-                   225,048    68,716      74,628     368,392
        440,-                   229,784    62,245      76,363     368,392
        450,-                   234,520    55,773      78,099     368,392
  Illimite                      468,004    30,700     163,661     662,365

dans le barème "D. Tabac à fumer destiné à rouler les cigarettes et autres tabacs à fumer ", sont apportées les modifications suivantes :

a)les classes de prix suivantes sont modifiées comme suit :

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   25 g de tabac a fumer
         47,-                    14,805     4,572       8,157      27,534
         54,-                    17,010     3,267       9,371      29,648
         55,-                    17,325     3,327       9,545      30,197
         58,-                    18,270     3,509      10,066      31,845
         62,-                    19,530     3,751      10,760      34,041
       
  Par emballage de
   30 g de tabac a fumer
         60,-                    18,900     3,728      10,413      33,041
  Par emballage de
   40 g de tabac a fumer
         42,-                    13,230   Reserve au Grand-Duche de
         58,-                    18,270)   Luxembourg
         60,-                    18,900)
         62,-                    19,530)
         65,-                    20,475)
         66,-                    20,790)
         68,-                    21,420    10,834      11,801      44,055
         69,-                    21,735   Reserve au Grand-Duche de
                                           Luxembourg
         70,-                    22,050     9,857      12,148      44,055
         72,-                    22,680     8,880      12,495      44,055
         73,-                    22,995     8,391      12,669      44,055
         74,-                    23,310     7,903      12,842      44,055
         75,-                    23,625     7,414      13,016      44,055
         76,-                    23,940     6,925      13,190      44,055
         77,-                    24,255     6,437      13,363      44,055
         78,-                    24,570     5,948      13,537      44,055
         79,-                    24,885     5,460      13,710      44,055
         80,-                    25,200     4,971      13,884      44,055
         81,-                    25,515     4,900      14,057      44,472
         82,-                    25,830     4,961      14,231      45,022
         83,-                    26,145     5,021      14,404      45,570
         84,-                    26,460     5,082      14,578      46,120
         85,-                    26,775     5,142      14,752      46,669
         87,-                    27,405     5,263      15,099      47,767
         88,-                    27,720     5,324      15,272      48,316
         92,-                    28,980     5,566      15,966      50,512
         95,-                    29,925     5,747      16,487      52,159
         98,-                    30,870     5,929      17,008      53,807
        100,-                    31,500     6,050      17,355      54,905
        105,-                    33,075     6,352      18,223      57,650
        108,-                    34,020     6,534      18,743      59,297
  Par emballage de
   50 g de tabac a fumer
         50,-                    15,750)  Reserve au Grand-Duche de
         53,-                    16,695)   Luxembourg
         54,-                    17,010)
         55,-                    17,325
         56,-                    17,640
         57,-                    17,955)
         58,-                    18,270)
         59,-                    18,585)  Reserve au Grand-Duche de
         60,-                    18,900)   Luxembourg
         61,-                    19,215)
         62,-                    19,530)
         63,-                    19,845)
         64,-                    20,160
         65,-                    20,475    23,314      11,280      55,069
         66,-                    20,790    22,825      11,454      55,069
         67,-                    21,105    22,326      11,628      55,069

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   50 g de tabac a fumer
         68,-                    21,420    21,848      11,801      55,069
         69,-                    21,735    21,359      11,975      55,069
         70,-                    22,050    20,871      12,148      55,069
         71,-                    22,365    20,382      12,322      55,069
         72,-                    22,680    19,894      12,495      55,069
         73,-                    22,995    19,405      12,669      55,069
         74,-                    23,310    18,917      12,842      55,069
         75,-                    23,625    18,428      13,016      55,069
         76,-                    23,940    17,939      13,190      55,069
         77,-                    24,255    17,451      13,363      55,069
         78,-                    24,570    16,962      16,537      55,069
         79,-                    24,885    16,474      13,710      55,069
         80,-                    25,200    15,985      13,884      55,069
         81,-                    25,515    15,497      14,057      55,069
         82,-                    25,830    15,008      14,231      55,069
         83,-                    26,145    14,520      14,404      55,069
         84,-                    26,460    14,031      14,578      55,069
         85,-                    26,775    13,542      14,752      55,069
         86,-                    27,090    13,054      14,925      55,069
         87,-                    27,405    12,565      15,099      55,069
         88,-                    27,720    12,077      15,272      55,069
         89,-                    28,035    11,588      15,446      55,069
         90,-                    28,350    11,100      15,619      55,069
         91,-                    28,665    10,611      15,793      55,069
         92,-                    28,980    10,123      15,966      55,069
         93,-                    29,295     9,634      16,140      55,069
         94,-                    29,610     9,145      16,314      55,069
         95,-                    29,925     8,657      16,487      55,069
         96,-                    30,240     8,168      16,661      55,069
         97,-                    30,555     7,680      16,834      55,069
         98,-                    30,870     7,191      17,008      55,069
         99,-                    31,185     6,703      17,181      55,069
        100,-                    31,500     6,214      17,355      55,069
        101,-                    31,815     6,110      17,528      55,453
        102,-                    32,130     6,171      17,702      56,003
        103,-                    32,445     6,231      17,876      56,552
        104,-                    32,760     6,292      18,049      57,101
        105,-                    33,075     6,352      18,223      57,650
        106,-                    33,390     6,413      18,396      58,199
        107,-                    33,705     6,473      18,570      58,748
        108,-                    34,020     6,534      18,743      59,297
        109,-                    34,335     6,594      18,917      59,846
        110,-                    34,650     6,655      19,090      60,395
        111,-                    34,965     6,715      19,264      60,944
        112,-                    35,280     6,776      19,438      61,494
        113,-                    35,595     6,836      19,611      62,042
        114,-                    35,910     6,897      19,785      62,592
        115,-                    36,225     6,957      19,958      63,140
        116,-                    36,540     7,018      20,132      63,690
        117,-                    36,855     7,078      20,305      64,238
        118,-                    37,170     7,139      20,479      64,788
        120,-                    37,800     7,260      20,826      65,886
        122,-                    38,430     7,381      21,173      66,984
        124,-                    39,060     7,502      21,520      68,082
        125,-                    39,375     7,562      21,694      68,631
        127,-                    40,005     7,683      22,041      69,729
        128,-                    40,320     7,744      22,214      70,278
        129,-                    40,635     7,804      22,388      70,827
        130,-                    40,950     7,865      22,561      71,376
        135,-                    42,525     8,167      23,429      74,121
  Illimite                       45,045     8,651      24,818      78,514
  Par emballage de
   60 g de tabac a fumer
         86,-                    27,090   Reserve au Grand Duche de
                                           Luxembourg

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   100 g de tabac a fumer
        102,-                    32,130
        104,-                    32,760   Reserve au Grand-Duche de
        106,-                    33,390    Luxembourg
        108,-                    34,020
        110,-                    34,650
        112,-                    35,280
        114,-                    35,910
        116,-                    36,540
        118,-                    37,170
        120,-                    37,800    51,512      20,826     110,138
        122,-                    38,430    50,535      21,173     110,138
        124,-                    39,060    49,558      21,520     110,138
        126,-                    39,690    48,581      21,867     110,138
        128,-                    40,320    47,604      22,214     110,138
        130,-                    40,950    46,627      22,561     110,138
        132,-                    41,580    45,649      22,909     110,138
        134,-                    42,210    44,672      23,256     110,138
        136,-                    42,840    43,695      23,603     110,138
        138,-                    43,470    42,718      23,950     110,138
        140,-                    44,100    41,741      24,297     110,138
        142,-                    44,730    40,764      24,644     110,138
        144,-                    45,360    39,787      24,991     110,138
        146,-                    45,990    38,810      25,338     110,138
        148,                     46,620    37,833      25,685     110,138
        150,-                    47,250    36,855      26,033     110,138
        152,-                    47,880    35,878      26,380     110,138
        154,-                    48,510    34,901      26,727     110,138
        156,-                    49,140    33,924      27,074     110,138
        158,-                    49,770    32,947      27,421     110,138
        160,-                    50,400    31,970      27,768     110,138
        162,-                    51,030    30,993      28,115     110,138
        164,-                    51,660    30,016      28,462     110,138
        166,-                    52,290    29,039      28,809     110,138
        168,-                    52,920    28,061      29,157     110,138
        170,-                    53,550    27,084      29,504     110,138
        172,-                    54,180    26,107      29,851     110,138
        174,-                    54,810    25,l30      30,198     110,138
        176,-                    55,440    24,153      30,545     110,138
        178,-                    56,070    23,176      30,892     110,138
        180,-                    56,700    22,199      31,239     110,138
        182,-                    57,330    21,222      31,586     110,138
        184,-                    57,960    20,245      31,933     110,138
        186,-                    58,590    19,268      32,180     110,138
        188,-                    59,220    18,290      32,628     110,138
        190,-                    59,850    17,313      32,975     110,138
        192,-                    60,480    16,336      33,322     110,138
        194,-                    61,110    15,359      33,669     110,138
        196,-                    61,740    14,382      34,016     110,138
        198,-                    62,370    13,405      34,363     110,138
        200,-                    63,000    12,428      34,710     110,138
        202,-                    63,630    12,221      35,057     110,908
        204,-                    64,260    12,342      35,404     112,006
        206,-                    64,890    12,463      35,752     113,105

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   100 g de tabac a fumer
        208,-                    65,520    12,584      36,099     114,203
        210,-                    66,150    12,705      36,446     115,301
        212,-                    66,780    12,826      36,793     116,399
        216,-                    68,040    13,068      37,487     118,595
        220,-                    69,300    13,310      38,181     120,791
        224,-                    70,560    13,552      38,876     122,988
        226,-                    71,190    13,673      39,223     124,086
        230,-                    72,450    13,915      39,917     126,282
        235,-                    74,025    14,217      40,785     129,027
        240,-                    75,600    14,520      41,652     131,772
        250,-                    78,750    15,125      43,388     137,263
        260,-                    81,900    15,730      45,123     142,753
  Illimite                       90,090    17,303      49,636     157,029
  Par emballage de
   150 g de tabac a fumer
        156,-                    49,140   Reserve au Grand-Duche de
                                           Luxembourg
        285,-                    89,775    25,970      49,462     165,207
       
  Par emballage de
   200 g tabac a fumer
        208,-                    65,520
        212,-                    66,780)  Reserve au Grand-Duche de
        216,-                    68,040)   Luxembourg
        220,-                    69,300)
        224,-                    70,560)
        228,-                    71,820)
        232,-                    73,080)
        236,-                    74,340)
        240,-                    75,600   103,024      41,652     220,276
        244,-                    76,860   101,069      42,347     220,276
        248,-                    78,120    99,115      43,041     220,276
        252,-                    79,380    97,161      43,735     220,276
        256,-                    80,640    95,207      44,429     220,276
        260,-                    81,900    93,253      45,143     220,276
        264,-                    83,160    91,298      45,818     220,276
        268,-                    84,420    89,344      46,512     220,276
        272,-                    85,680    87,390      47,206     220,276
        276,-                    86,940    85,436      47,900     220,276
        278,-                    87,570    84,459      48,247     220,276
        280,-                    88,200    83,481      48,595     220,276
        284,-                    89,460    81,527      49,289     220,276
        296,-                    93,240    75,665      51,371     220,276
        304,-                    95,760    71,756      52,760     220,276
        312,-                    98,280    67,848      54,148     220,276
        316,-                    99,540    65,894      54,842     220,276
        320,-                   100,800    63,939      55,537     220,276
        324,-                   102,060    61,985      56,231     220,276
        328,-                   103,320    60,031      56,925     220,276
        332,-                   104,580    58,077      57,619     220,276
        336,-                   105,840    56,122      58,314     220,276
        338,-                   106,470   Reserve au Grand-Duche de
                                           Luxembourg
        340,-                   107,100    54,168      59,008     220,276
        344,-                   108,360    52,214      59,702     220,276
        348,-                   109,620    50,260      60,396     220,276
        352,-                   110,880    48,306      61,090     220,276
        356,-                   112,140    46,351      61,785     220,276
        360,-                   113,400    44,397      62,479     220,276
        364,-                   114,660    42,443      63,173     220,276
        368,-                   115,920    40,489      63,867     220,276
        372,-                   117,180    38,535      64,561     220,276
        376,-                   118,440    36,580      65,256     220,276
        380,-                   119,700    34,626      65,950     220,276
        384,-                   120,960    32,672      66,644     220,276
        388,-                   122,220    30,718      67,338     220,276
        392,-                   123,480    28,763      68,033     220,276
        396,-                   124,740    26,809      68,727     220,276
        400,-                   126,000    24,855      69,421     220,276
        404,-                   127,260    24,442      70,115     221,817
        408,-                   128,520    24,684      70,809     224,013
        412,-                   129,780    24,926      71,504     226,210
        416,-                   131,040    25,168      72,198     228,406
        420,-                   132,300    25,410      72,892     230,602
        424,-                   133,560    25,652      73,586     232,798
        428,-                   134,820    25,894      74,280     234,994
        432,-                   136,080    26,136      74,975     237,191
        436,-                   137,340    26,378      75,669     239,387
        438,-                   137,970    26,499      76,016     240,485
        440,-                   138,600    26,620      76,363     241,583
        444,-                   139,860    26,862      77,057     243,779
        448,-                   141,120    27,104      77,732     245,976
        460,-                   144,900    27,830      79,844     252,564
        480,-                   151,200    29,040      83,305     263,545
        500,-                   157,500    30,250      86,776     274,526
  Illimite                      180,180    34,606      99,272     314,058

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   250 g de tabac a fumer
        280,-                    88,200   Reserve au Grand-Duche de
        285,-                    89,775    Luxembourg
        290,-                    91,350
        295,-                    92,925
        300,-                    94,500   128,779      52,066     275,345
        305,-                    96,075   126,337      52,933     275,345
        310,-                    97,650   123,894      53,801     275,345
        315,-                    99,225   121,451      54,669     275,345
        320,-                   100,800   119,008      55,537     275,345
        325,-                   102,375   116,566      56,404     275,345
        330,-                   103,950   114,123      57,272     275,345
        345,-                   108,675   106,794      59,876     275,345
        350,-                   110,250   104,352      60,743     275,345
        360,-                   113,400    99,466      62,479     275,345
        370,-                   116,550    94,581      64,214     275,345
        375,-                   118,125    92,138      65,082     275,345
        380,-                   119,700    89,695      65,950     275,345
        385,-                   121,275    87,252      66,818     275,345
        390,-                   122,850    84,810      67,685     275,345
        395,-                   124,425    82,367      68,553     275,345
        400,-                   126,000    79,924      69,421     275,345
        405,-                   127,575    77,481      70,289     275,345
        410,-                   129,150    75,038      71,157     275,345
        415,-                   130,725    72,596      72,024     275,345
        420,-                   132,300    70,153      72,892     275,345
        425,-                   133,875    67,710      73,760     275,345
        430,-                   135,450    65,267      74,628     275,345
        435,-                   137,025    62,825      75,495     275,345
        440,-                   138,600    60,382      76,363     275,345
        445,-                   140,175    57,939      77,231     275,345
        450,-                   141,750    55,496      78,099     275,345
        455,-                   143,325    53,054      78,966     275,345
        460,-                   144,900    50,611      79,834     275,345
        465,-                   146,475    48,168      80,702     275,345
        470,-                   148,050    45,725      81,570     275,345
        475,-                   149,625    43,282      82,438     275,345
        480,-                   151,200    40,840      83,305     275,345
        485,-                   152,775    38,397      84,173     275,345
        490,-                   154,350    35,954      85,041     275,345
        495,-                   155,925    33,511      85,909     275,345
        500,-                   157,500    31,069      86,776     273,345
        505,-                   159,075    30,552      87,644     277,271
        510,-                   160,650    30,855      88,512     280,017
        515,-                   162,225    31,157      89,380     282,762
        520,-                   163,800    31,460      90,247     285,507
        525,-                   165,375    31,762      91,115     288,252
        530,-                   166,950    32,065      91,983     290,998
        540,-                   170,100    32,670      93,719     296,489
        545,-                   171,675    32,972      94,586     299,233
        550,-                   173,250    33,275      95,454     301,979
        555,-                   174,825    33,577      96,322     304,724
        560,-                   176,400    33,880      97,190     307,470
        565,-                   177,975    34,182      98,057     310,214
        575,-                   181,125    34,787      99,793     315,705
        600,-                   189,000    36,300     104,132     329,432
        625,-                   196,875    37,812     108,471     343,158
        650,-                   204,750    39,325     112,809     356,884
  Illimite                      225,225    43,257     124,090     392,572

  Prix de vente au detail      Droit      Droit       TVA       TOTAL des
                                d'accise   d'accise              colonnes
                                           special               2 a 4
        (F)                       (F)        (F)      (F)         (F)
         1                         2          3        4           5
  --------------------------------------------------------------------------
  Par emballage de
   500 g de tabac a fumer
        600,-                   189,000   257,558     104,132     550,690
        630,-                   198,450   242,902     109,338     550,690
        650,-                   204,750   233,131     112,809     550,690
        750,-                   236,250   184,275     130,165     550,690
        760,-                   239,400   179,390     131,900     550,690
        770,-                   242,550   174,504     133,636     550,690
        780,-                   245,700   169,619     135,371     550,690
        790,-                   248,850   164,733     137,107     550,690
        800,-                   252,000   159,848     138,842     550,690
        810,-                   255,150   154,962     140,578     550,690
        820,-                   258,300   150,076     142,314     550,690
        830,-                   261,450   145,191     144,049     550,690
        850,-                   267,750   135,420     147,520     550,690
        860,-                   270,900   130,534     149,256     550,690
        880,-                   277,200   120,763     152,727     550,690
        890,-                   280,350   115,878     154,462     550,690
        900,-                   283,500   110,992     156,198     550,690
        910,-                   286,650   106,107     157,933     550,690
        920,-                   289,800   101,221     159,669     550,690
        940,-                   296,100    91,450     163,140     550,690
        950,-                   299,250    86,564     164,876     550,690
        970,-                   305,550    76,793     168,347     550,690
      1 000,-                   315,000    62,137     173,553     550,690
      1 020,-                   321,300    61,710     177,024     560,034
  Illimite                      450,450    86,515     248,181     785,146

Art. 2.Le présent arrêté sort ses effets le 1er janvier 2000.

Bruxelles, le 31 janvier 2000.

D. REYNDERS

Lex Iterata est un site web qui propose les textes législatifs consolidés du Moniteur Belge sous une nouvelle forme. Lex Iterata fait partie de Refli, qui vise à simplifier le calcul de salaire. Ces deux projets sont conçus par la société namuroise de développement informatique Hypered.