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unechte Steuerbefreiung

English translation: non-deductible input tax

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

German term or phrase:	unechte Steuerbefreiung
English translation:	non-deductible input tax
Entered by:	EMatt

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23:01 May 15, 2011

German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / value added tax

German term or phrase: unechte Steuerbefreiung

Steuerfreie Umsaetze, mit denen zugleich der Verlust des Vorsteuerabzugs verbunden ist.

EMatt KudoZ activity Questions: 454 (none open) (18 without valid answers) (24 closed without grading) Answers: 325
Local time: 04:45

non-deductible input tax

Explanation:
Im Gegensatz zu den echten Steuerbefreiungen gibt es auch noch unechte Steuerbefreiungen. Hierbei wird keine Umsatzsteuer an den Kunden verrechnet, jedoch hat dieser dann auch nicht die Möglichkeit, die Vorsteuer geltend zu machen.
http://www.finon.info/blog/steuerbefreiungen-1347/

input tax non-deductible
http://www.ecosante.fr/OCDEENG/502.html

Non-Deductible Input Tax
If part or all of the input tax is non-deductible, you can post the tax amount to a separate expense account or distribute it to the G/L account and asset line items. You enter the tax percentage rates for the input tax portion and the non-deductible portion under a shared tax code. If the entire input tax is non-deductible, you must specify for the tax code that zero percent input tax is to be calculated

http://help.sap.com/saphelp_46c/helpdata/en/e5/077e6d4acd11d...