Paragraphe

11:44 Dec 31, 2014
This question was closed without grading. Reason: Other

Portuguese to French translations [PRO]
Law/Patents - Law (general)
Portuguese term or phrase: Paragraphe
“...o ISS não grava as operações (atos jurídicos) mediante as quais a prestação de serviços é contratada. Não incide pois sobre os contratos de prestação de serviço (sua hipótese-de-incidência não é ‘contratar serviços’), mas sobre o serviço em si mesmo considerado, como fato econômico juridicizado pelo direito tributário positivo. (...)

J'ai l'impression qu'il manque des éléments... pourriez-vous m'éclairer ?
Nathalie Tomaz
France
Local time: 16:24


Summary of answers provided
4Paragraphe / alinéa
Philippe Maillard


Discussion entries: 1





  

Answers


31 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Paragraphe / alinéa


Explanation:
Étant donné que le champ Target term est obligatoire... :-)
Bon, pour moi, il ne manque rien :

“...l’ISS (impôt sur les services) n’enregistre pas les opérations (les actes juridiques) selon lesquelles la fourniture de services est passée/est engagée. Il ne grève pas les contrats de fourniture de services (son hypothèse d'application ne porte pas sur "l'engagement de souscrire à des services"), mais bien le service lui-même, considéré par le droit fiscal positif comme un fait économique et juridique. (...)"

Bon, un trente-et-un décembre, cela vaut bien 40 points !! :-):-):-) Bon passage d'année pour vous !



Philippe Maillard
Brazil
Local time: 11:24
Works in field
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in category: 470
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