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taxation of sales or self supply

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08:50 Jan 21, 2012

This question was closed without grading. Reason: Answer found elsewhere

English to French translations [PRO]
Law/Patents - Law: Contract(s)

English term or phrase: taxation of sales or self supply

The Transferee shall therefore, as the case may be, make the required regularisation of the right of deduction and taxation of sales or self supply that become chargeable after the Business Sale and that would normally rest with the Transferor if it had continued to operate itself the Business.

Sylvie André KudoZ activity Questions: 3252 (1 open) (86 closed without grading) Answers: 51
Local time: 16:22

Summary of answers provided

taxes sur les intrants ou extrants

Germaine

3 +1

doit s'acquitter des droits de déduction/taxation sur les ventes ou fournir

Christine Correcher

Discussion entries: 1

Answers

9 mins confidence:

peer agreement (net): +1

doit s'acquitter des droits de déduction/taxation sur les ventes ou fournir

Explanation:
je pense qu'il y a un mauvais "séquençage" de l'expression à traduire...

Christine Correcher
Local time: 16:22
Native speaker of:

French
PRO pts in category: 12

1 day19 hrs confidence:

taxes sur les intrants ou extrants

Explanation:
Je pense que self supply fait référence aux achats effectués par le cessionnaire (renouvellement des stocks) par opposition aux stocks initiaux acquis du cédant. La phrase prête à interprétation, mais je ne crois pas qu'on parle d'un "droit de déduire les ventes" (on "déduit" une dépense, pas un revenu) ou des taxes (on réclame un crédit) ou de "droit de taxation" (on a plutôt des obligations fiscales). Puisqu'on parle d'écritures de régularisation, je pense qu'on parle surtout de retenues ou de crédits sur les intrants/extrants (coûts des ventes, taxes déjà récupérées ou payées, inventaire, achats, etc.). Dans ce sens, taxation of sales = taxes de vente ou taxe sur les extrants
taxation of self supply = taxes sur les intrants ou (compte tenu de la régularisation ou de "right of deduction") crédit de taxes sur les intrants

En conséquence, le cessionnaire procède aux écritures de régularisation nécessaires des achats et ventes, ainsi que des [taxes sur les intrants ou extrants] [taxes de vente ou crédits de taxes sur les intrants], selon le cas, qui s'appliquent après la vente de l'entreprise et qui incomberaient normalement au cédant, eut-il poursuivi l'exploitation de l'entreprise.

Germaine
Canada
Local time: 10:22
Specializes in field
Native speaker of:

French
PRO pts in category: 194

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