18:06 Mar 11, 2007 |
Dutch to English translations [PRO] Law/Patents - Law: Taxation & Customs / report on new vat rules in belgium | |||||||
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| Selected response from: Andre de Vries United Kingdom Local time: 03:18 | ||||||
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Discussion entries: 6 | |
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in compliance with specific reverse charge rules, ... Explanation: IMHO the sentence suffers from poor punctuation, not unusual in some Dutch and Flemish, so that the sentence translates as: This is, for example, an obligation, in compliance with specific reverse charge rules, for exempted taxpayers based in Belgium who purchase services from foreign service providers. As the reverse charge rules provide for EU cross-border (intracommunity) deliveries, it is very unlikely that there are any significant differences in Belgium as a result of how the European Directive has been passed in Belgian VAT legislation. Jarry should really submit his answer to receive the points |
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pursuant to (in pursuance of) certain deferment rules Explanation: applicable to services in Belgium, would be my reading. |
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services localised in Belgium by the application of certain deferment rules Explanation: note the following from a Belgian government website: Wanneer de operator is gevestigd in een andere Lidstaat van de Europese Gemeenschap, moeten de beoogde telecommunicatiediensten overeenkomstig artikel 21, § 2, van het BTW-Wetboek gelokaliseerd worden op de plaats waar deze operator de zetel van zijn economische activiteit of een vaste inrichting heeft gevestigd van waaruit zijn diensten werden verstrekt, of bij gebrek aan een dergelijke zetel of vaste inrichting, zijn woonplaats of zijn gebruikelijke verblijfplaats. De belasting is verschuldigd in de Lidstaat van die operator. Wanneer de operator is gevestigd buiten de Europese Gemeenschap, worden zijn telecommunicatiediensten overeenkomstig artikel 21, § 3, 9°, van het BTW-Wetboek, geacht plaats te vinden in België. Deze operator moet zich aldus in België laten identificeren en de verschuldigde BTW over zijn telecommunicatiediensten die hier worden gelokaliseerd, voldoen. it's quite clear that it's the services that are located in Belgium. -------------------------------------------------- Note added at 2 hrs (2007-03-11 20:30:18 GMT) -------------------------------------------------- could be "reverse charge rules" as well -------------------------------------------------- Note added at 2 days19 hrs (2007-03-14 13:50:46 GMT) Post-grading -------------------------------------------------- thanks - but I would say "pursuant to" as Jarry suggested. |
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