in toepassing van bepaalde verleggingsregels in België gelokaliseerd

English translation: services localised in Belgium by the application of certain deferment rules

18:06 Mar 11, 2007
Dutch to English translations [PRO]
Law/Patents - Law: Taxation & Customs / report on new vat rules in belgium
Dutch term or phrase: in toepassing van bepaalde verleggingsregels in België gelokaliseerd
I am confused by the syntax of this sentence: "Dit is bijvoorbeeld een verplichting voor vrijgestelde belastingplichtigen die diensten, in toepassing van bepaalde verleggingsregels in België gelokaliseerd, afnemen van buitenlandse dienstverrichters" - is it the services that are based in Belgium, the rules or the consumers? All help appreciated.
Rebekah Wils (X)
Local time: 03:18
English translation: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.

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Note added at 2 hrs (2007-03-11 20:30:18 GMT)
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could be "reverse charge rules" as well

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Note added at 2 days19 hrs (2007-03-14 13:50:46 GMT) Post-grading
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thanks - but I would say "pursuant to" as Jarry suggested.

Selected response from:

Andre de Vries
United Kingdom
Local time: 03:18
Grading comment
Andre's info from a Belgian government website (!) was most convincing, but thanks a lot to all who engaged with this knotty problem.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1pursuant to (in pursuance of) certain deferment rules
jarry (X)
4services localised in Belgium by the application of certain deferment rules
Andre de Vries
4 -1in compliance with specific reverse charge rules, ...
Dave Calderhead


Discussion entries: 6





  

Answers


4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
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

Dave Calderhead
Netherlands
Local time: 04:18
Works in field
Native speaker of: English
PRO pts in category: 47

Peer comments on this answer (and responses from the answerer)
disagree  Andre de Vries: I still think its the services that are localised
1 day 12 hrs
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14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
pursuant to (in pursuance of) certain deferment rules


Explanation:
applicable to services in Belgium, would be my reading.

jarry (X)
South Africa
Local time: 04:18
Specializes in field
Native speaker of: English
PRO pts in category: 112

Peer comments on this answer (and responses from the answerer)
agree  Dave Calderhead
3 hrs
  -> Thanks Dave.
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
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.



Andre de Vries
United Kingdom
Local time: 03:18
Native speaker of: English
PRO pts in category: 20
Grading comment
Andre's info from a Belgian government website (!) was most convincing, but thanks a lot to all who engaged with this knotty problem.
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