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Commentary

Appendix 29C: VAT reduced rates (Luxembourg)


29 Luxembourg

14% rate

An intermediary rate of VAT of 14% is applied in Luxembourg to the following:

  1. Ìý

    •ÌýÌýÌýÌý Fine wines of fresh grapes with an alcohol content of 13% or less, except alcohol-enriched wines, sparking wines and liqueur wines.

  2. Ìý

    •ÌýÌýÌýÌý Solid mineral fuel and mineral oil.

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