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 :
1°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 1 641,3222°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,- 90,000 156,198 246,1983°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 28,462 121,762b)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 30,700 163,661 662,3654°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 86,515 248,181 785,146Art. 2.Le présent arrêté sort ses effets le 1er janvier 2000.
Bruxelles, le 31 janvier 2000.
D. REYNDERS