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Inversión del sujeto pasivo

French translation: autoliquidation

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15:48 Oct 29, 2007
Spanish to French translations [PRO]
Law/Patents - Law (general) / Tributación
Spanish term or phrase: Inversión del sujeto pasivo
Aquí va el texto para daros más contexto. Entiendo la idea, pero no sé cómo formularlo en fráncés.
Gracias por vuestras aportaciones.

"De acuerdo con el artículo 70.3º de la Ley del IVA, los servicios docentes estarán sujetos a IVA, siempre que la prestación material del servicio tenga lugar en territorio de aplicación del IVA español. De ser así, se produciría una inversión del sujeto pasivo, de manera que XXX deberá proceder a la autorepercusión del impuesto a través de un documento equivalente a la factura. "
Catherine Laporte
Spain
Local time: 10:12
French translation:autoliquidation
Explanation:
Voir page suivante:
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=fr&ihmlang=...
Selected response from:

Agnès Bourdin
Local time: 10:12
Grading comment
C'et ce que j'avais trouvé aussi... Merci quand même!
2 KudoZ points were awarded for this answer



Summary of answers provided
4 +1autoliquidation
Agnès Bourdin


  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
autoliquidation


Explanation:
Voir page suivante:
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=fr&ihmlang=...

Agnès Bourdin
Local time: 10:12
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 43
Grading comment
C'et ce que j'avais trouvé aussi... Merci quand même!

Peer comments on this answer (and responses from the answerer)
agree  Roser Pararols
23 mins
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