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Leistungsortprinzip

English translation: principle of the place of performance


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Leistungsortprinzip
English translation:principle of the place of performance
Entered by: martina1974
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09:11 Dec 7, 2011
German to English translations [PRO]
Law/Patents - Law (general)
German term or phrase: Leistungsortprinzip
Für Eintrittskarten und Zutrittsberechtigungen jeder Art gilt nach wie vor das Leistungsortprinzip und damit die inländische Besteuerung.
Nichtunternehmerische ausländische Aussteller unterliegen ebenfalls dem Leistungsortprinzip und werden wie Inländer abgerechnet.

Vielen Dank!
martina1974
Austria
Local time: 21:54
principle of the place of performance
Explanation:
or place-of-performance principle, perhaps. performance being here the act of acquiring the ticket, I suppose
Selected response from:

David Wright
Austria
Local time: 21:54
Grading comment
vielen Dank!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +4principle of the place of performance
David Wright
4place of supply rulesRobinB
3 +1service site principle
Alexander Schleber


  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +4
principle of the place of performance


Explanation:
or place-of-performance principle, perhaps. performance being here the act of acquiring the ticket, I suppose

David Wright
Austria
Local time: 21:54
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 255
Grading comment
vielen Dank!

Peer comments on this answer (and responses from the answerer)
agree  Armorel Young: yes, since "place of performance" is a standard legal term
41 mins
  -> Thanks Armorel

agree  Steffen Walter
1 hr
  -> Thanks Steffen

agree  GET ENERGY
3 hrs
  -> Thanks GET

agree  Faye Bennett
13 hrs
  -> Thanks Faye
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8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
service site principle


Explanation:
Since it appears to be a trade fair service, it may be better to use "service" instead of "performance".

Alexander Schleber
Local time: 21:54
Specializes in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 64

Peer comments on this answer (and responses from the answerer)
agree  Murad AWAD: Yes
1 hr
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
place of supply rules


Explanation:
This is to do with EU VAT law - specifically the rules governing the VAT liability of service providers domiciled in one member state who physically provide certain services "supplies" in EU VAT speak (= Leistungen) in another member state. Pity that the asker didn't make that clear. This also affects the subject area category, of course.

See:

http://www.hmrc.gov.uk/vat/managing/international/exports/se...

http://www.revenue.ie/en/tax/vat/leaflets/place-of-supply-of...

Evidently "rules" is generally used in English, rather than "principle".

For additional references to "place of supply", see e.g.

http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

RobinB
Local time: 21:54
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 40
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