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redevable habituel de la T.V.A.

English translation: habitually liable to pay VAT

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:redevable habituel de la T.V.A.
English translation:habitually liable to pay VAT
Entered by: Richard Nice
Options:
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- Include in personal glossary

20:37 May 1, 2008
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / real-estate sale
French term or phrase: redevable habituel de la T.V.A.
"Le vendeur s'est constitué redevable habituel de la T.V.A." (as opposed to "redevable occasionel", or exempt)
Richard Nice
Germany
Local time: 10:50
(person/entity) habitually liable to pay VAT
Explanation:
Pas très joli mais c'est apparemment la formulation officielle utilisée par l'UE... Et il ne semble pas que le RU distingue ces deux catégories en droit interne.

Doc France (versions fr et ang.):
- 25. DANS QUELS CAS UN OPERATEUR EST-IL TENU DE DEPOSER UNE DECLARATION DE
TVA?
Les **redevables habituels** sont tenus de déposer une déclaration de chiffre d'affaires dès
qu'ils sont connus comme tels, y compris dans les cas où ils n'ont pas réalisé d'opérations
imposables (déclarations «néant»).
Les redevables occasionnels doivent déposer une déclaration de chiffre d'affaires dès lors
qu'ils réalisent une opération qui les rend passibles de la taxe.
26. QUELLE EST LA PERIODICITE DE DEPOT DES DECLARATIONS DE TVA ET DES
PAIEMENTS CORRESPONDANTS? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...

38. UNDER WHAT CIRCUMSTANCES IS A TRADER OBLIGED TO SUBMIT A VAT RETURN?
Persons who are **habitually liable to pay VAT** are required to submit a return giving their
turnover once they are identified as such, even when they have not carried out any
taxable transactions (“zero return”).
**Taxable persons operating on an occasional basis** must submit a return giving their
turnover as soon as they carry out a transaction that renders them liable to pay VAT.
39. AT WHAT INTERVALS ARE VAT RETURNS AND ASSOCIATED PAYMENTS TO BE MADE? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...

Doc R.-U.:
38. UNDER WHAT CIRCUMSTANCES IS A TRADER OBLIGED TO SUBMIT A VAT RETURN?
Every person who is registered or who is required to be registered for VAT must submit
VAT returns, including ‘Nil’ returns where appropriate.
39. AT WHAT INTERVALS ARE VAT RETURNS AND ASSOCIATED PAYMENTS TO BE MADE? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...
Selected response from:

Aude Sylvain
France
Local time: 10:50
Grading comment
Thanks, this best fits the context & confirms what I thought, so of course I like it!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5VAT registered person/entity/trader/company
AllegroTrans
5regular VAT payerxxx::::::::::
4 -1(person/entity) habitually liable to pay VATAude Sylvain
3 -3habitual/regular delinquent of V.A.T. payments
swisstell


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -3
habitual/regular delinquent of V.A.T. payments


Explanation:
without further context it seems to be that we're talking here of a "notoriously/delinquent payer of the Value Added Tax" as compared to the "occasional V.A.T. delinquent"

swisstell
Italy
Local time: 10:50
Works in field
Native speaker of: German
PRO pts in category: 1

Peer comments on this answer (and responses from the answerer)
disagree  xxxcmwilliams: not 'delinquent'. Means those who make regular VAT-rated transactions, but there's probably a more succinct phrasing. http://www.jurisprudentes.org/bdd/article.php3?id_article=69...
20 mins

disagree  AllegroTrans: this is nothing to do with delinquency - totally off the mark
2 hrs

disagree  Tony M: Nothing whatever to do with delinquent
10 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
regular VAT payer


Explanation:
Assemly of RA- [ Traduire cette page ]Simplified taxpayer shall not make any notes on VAT rate or amount in ... Procedures of Passing from Regular Taxation System to Simplified taxation System ...
www.parliament.am/legislation.php?sel=show&ID=1475&lang=eng - 22k - En cache - Pages similaires

[PDF] Tax Administration and the Small Taxpayer: Concepts, Concerns and ...Format de fichier: PDF/Adobe Acrobat - Version HTML
Thus, first, the small taxpayer would benefit from tax simplification ..... invoices were the large or regular VAT payers who were a smaller group, ...
unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN006398.pdf - Pages similaires

Taxation Romania | Paying taxes in Romania- [ Traduire cette page ]VALUE ADDED TAX. Regular quota. The regular VAT percentage is of 19 % applicable ... any taxable person registered as a VAT payer has the right to deduct: ...
www.romania-company.com/romania-taxes.php - 30k - En cache - Pages similaires



xxx::::::::::
Iraq
Local time: 10:50
Native speaker of: Native in EnglishEnglish
PRO pts in category: 10
Notes to answerer
Asker: hmm... Armenia and Romania...

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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
(person/entity) habitually liable to pay VAT


Explanation:
Pas très joli mais c'est apparemment la formulation officielle utilisée par l'UE... Et il ne semble pas que le RU distingue ces deux catégories en droit interne.

Doc France (versions fr et ang.):
- 25. DANS QUELS CAS UN OPERATEUR EST-IL TENU DE DEPOSER UNE DECLARATION DE
TVA?
Les **redevables habituels** sont tenus de déposer une déclaration de chiffre d'affaires dès
qu'ils sont connus comme tels, y compris dans les cas où ils n'ont pas réalisé d'opérations
imposables (déclarations «néant»).
Les redevables occasionnels doivent déposer une déclaration de chiffre d'affaires dès lors
qu'ils réalisent une opération qui les rend passibles de la taxe.
26. QUELLE EST LA PERIODICITE DE DEPOT DES DECLARATIONS DE TVA ET DES
PAIEMENTS CORRESPONDANTS? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...

38. UNDER WHAT CIRCUMSTANCES IS A TRADER OBLIGED TO SUBMIT A VAT RETURN?
Persons who are **habitually liable to pay VAT** are required to submit a return giving their
turnover once they are identified as such, even when they have not carried out any
taxable transactions (“zero return”).
**Taxable persons operating on an occasional basis** must submit a return giving their
turnover as soon as they carry out a transaction that renders them liable to pay VAT.
39. AT WHAT INTERVALS ARE VAT RETURNS AND ASSOCIATED PAYMENTS TO BE MADE? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...

Doc R.-U.:
38. UNDER WHAT CIRCUMSTANCES IS A TRADER OBLIGED TO SUBMIT A VAT RETURN?
Every person who is registered or who is required to be registered for VAT must submit
VAT returns, including ‘Nil’ returns where appropriate.
39. AT WHAT INTERVALS ARE VAT RETURNS AND ASSOCIATED PAYMENTS TO BE MADE? (...)
http://ec.europa.eu/taxation_customs/resources/documents/tax...


Aude Sylvain
France
Local time: 10:50
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 12
Grading comment
Thanks, this best fits the context & confirms what I thought, so of course I like it!

Peer comments on this answer (and responses from the answerer)
disagree  rkillings: "customarily". Just because the EU translators goofed doesn't mean you should too.
1 day21 hrs
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5
VAT registered person/entity/trader/company


Explanation:
VAT Information Leaflet - Invoicing
This information leaflet sets out the current rules relating to the issue of invoices, credit notes and other documents ... to a VAT-registered person is made ...
www.revenue.ie/leaflets/vat_invoicing.htm - Cached
2.[PDF] VAT GUIDE TABLE OFCONTENTS
527k - Adobe PDF - View as html
To another VAT registered person, you and the person taking over the business must ... VAT regulations require a VAT registered person to display his VAT ...
www.ia-uganda.com/vat_guide.pdf
3.[PDF] Guide to Value Added Tax 10th Edition
377k - Adobe PDF - View as html
1.12 A VAT registered person must keep full and true records of ... Where any price reduction has been allowed by one VAT-registered person to another after ...
www.revenue.ie/leaflets/vatguide_03.pdf
4.::Value Added Tax::
... collected or collectible by VAT registered person from his customers when goods ... Thailand must register to be VAT registered person or entity (Form VAT 01) ...
www.rd.go.th/publish/6043.0.html - Cached
5.[PDF] REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE June__, 2005
215k - Adobe PDF - View as html
or properties (by a VAT-registered person) is a taxable transaction for VAT purposes, but shall ... when the VAT-registered person withdraws goods ... A VAT ...
www.tag.org.ph/phillaw/Consolidated_VAT.pdf
6.[PDF] VAT in Southern and Eastern Africa
1304k - Adobe PDF - View as html
When a VAT-registered person issues. a credit note, which effectively ... A VAT-registered person who has. made a supply and paid tax on that ...
www.pwc.com/za/eng/pdf/pwc_VAT_Southern_and_Eastern_Africa....
7.[PDF] VAT 1.What is Value Added Tax?
235k - Adobe PDF - View as html
Similarly, the VAT registered person will be ... 12 million) the VAT registered person fills in a VAT return in which he substracts the ...
www.investmauritius.com/download/info.pdf

AllegroTrans
United Kingdom
Local time: 09:50
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 63
Notes to answerer
Asker: Thanks. However, an EU-backed one best fits this context.

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