French: capital versé fiscalEnglish translation: fiscal paid-up capital 
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| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | French term or phrase: | capital versé fiscal | | English translation: | fiscal paid-up capital | | Entered by: | Francis MARC |
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French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / taxation | | French term or phrase: capital versé fiscal | Actually it's "capital versé légal" and "capital versé fiscal"
legal paid-up capital vs. fiscal paid-up capital?
"Le coût des actions étant plus élevé (capital versé légal) que le montant du dividende présumé (capital versé légal - capital versé fiscal), le bénéficiaire du dividende a considéré avoir réalisé une perte."
I find no references |
| | | fiscal paid-up capital | Explanation:
les règles fiscales et légale diffèrent
Ref. TERMIUM :
Domaine(s)
 – Stock Exchange
 – Investment
Domaine(s)
 – Bourse
 – Investissements et placements
Domaine(s)
 – Bolsa de valores
 – Inversiones
paid-up capital Source
CORRECT
capital libéré Source
CORRECT, MASC
capital versé Source
CORRECT, VOIR FICHE, MASC
capital pagado Source
MASC
DEF – That part of issued
capital for which settlement
has been received. Source
OBS – If the total capital
authorised by the
shareholders exceeds the
paid-up capital, the
remainder is said to be
"uncalled". If there is no
uncalled capital, the
company's capital is said to
be fully paid. Source
DEF – Actions émises par
une société, dont les
acquéreurs ont entièrement
réglé le prix d'émission
convenu. Source
OBS – Les lois fiscales
|
| Selected response from:
Francis MARC
Lithuania
| Note from asker to answerermerci
3 KudoZ points were awarded for this answer |
|
7 mins confidence:   |
| fiscal paid-up capital
Explanation:
les règles fiscales et légale diffèrent
Ref. TERMIUM :
Domaine(s)
 – Stock Exchange
 – Investment
Domaine(s)
 – Bourse
 – Investissements et placements
Domaine(s)
 – Bolsa de valores
 – Inversiones
paid-up capital Source
CORRECT
capital libéré Source
CORRECT, MASC
capital versé Source
CORRECT, VOIR FICHE, MASC
capital pagado Source
MASC
DEF – That part of issued
capital for which settlement
has been received. Source
OBS – If the total capital
authorised by the
shareholders exceeds the
paid-up capital, the
remainder is said to be
"uncalled". If there is no
uncalled capital, the
company's capital is said to
be fully paid. Source
DEF – Actions émises par
une société, dont les
acquéreurs ont entièrement
réglé le prix d'émission
convenu. Source
OBS – Les lois fiscales
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16 hrs confidence: |
3 days19 hrs confidence: |
| paid up capital ... from a tax point of view
Explanation:
(Post-grading). Just seen this one. I don't go a bundle on "fiscal paid-up capital". There is one site however which does use this term - see below. It concerns proposed legislative reform in Belgium in the context of liquidation surpluses.
Something with "from a taxation point of view" sounds more natural in my view.
http://www.taxreform.be/ctx/ctx_1.html
Belgian corporate tax reform project
proposed by the Minister of Finance, Didier Reynders
« Liquidation surpluses.
The draft bill introduces taxation of so-called liquidation surpluses. The liquidation surplus is the profit arising when amounts in excess of the fiscal paid-up capital are repaid to the shareholders as a result of the (partial) liquidation of a company or the acquisition by a company of its own shares. These techniques have been frequently used in the past to avoid dividend withholding tax on the distribution of retained earnings. »
Reference: http://www.taxreform.be/ctx/ctx_1.html
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