Imposing an Extraordinary Tax on Exceptional or Additional Profits Earned since the Start of the War

Type

Decree-Law

Number

245

Date of the text

06/11/1942

Official Gazette

published in 1942

Status today

In force, amended as of 27/08/2026

Articles

49

What it provides

This legislative decree imposes an extraordinary tax on exceptional wartime profits earned from 1940 onward, specifying who is subject to it and how excess profit is calculated.

What has changed this text

• Amended by Law No. 0/1944 of 05/10/1944, articles 45
• Partly repealed by Law/1944 of 05/10/1944, articles 45

The full text

This act was published in the Lebanese Official Gazette in 1942. Its full text and the original scan are in the Gherbal National Gazette archive.