plátci náleží za plnění

English translation: payable to the taxpayer for taxable supplies

18:36 May 8, 2014
Czech to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Czech term or phrase: plátci náleží za plnění
V případě opravy základu daně a výše daně, pokud nedojde k dodání
zboží podle § 13 odst. 3 písm. d), plátce sníží výši daně o částku daně
vypočítanou podle § 37 odst. 1 ze základu daně stanoveného jako rozdíl
mezi úplatou bez daně, která *plátci náleží za plnění* podle § 13 odst. 3
písm. d), a částkou bez daně, která plátci náleží do dne předčasného
ukončení smlouvy. Opravu lze provést do 3 let od konce kalendářního
roku, v němž nastala skutečnost, na jejímž základě nedošlo k převedení
vlastnického práva na uživatele.

I'd like to make sure I'm understanding this phrase correctly.
Thank you
Dylan Edwards
United Kingdom
Local time: 22:09
English translation:payable to the taxpayer for taxable supplies
Explanation:
...
Selected response from:

Lenka Mandryszová
Czech Republic
Local time: 23:09
Grading comment
Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
4payable to the taxpayer for taxable supplies
Lenka Mandryszová
4(to which) the taxpayer is entitled for goods and/or services...
EvaVer (X)
3that the taxpayer is due for the performance
Pavel Slama


Discussion entries: 6





  

Answers


25 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
která plátci náleží za plnění
that the taxpayer is due for the performance


Explanation:
You raise/get a VAT invoice, but title to the property hasn’t been transferred in full, only partly. So you need to amend/rectify? the situation VAT-wise (ie get part of your VAT back, or pay more, depending on whether you are the supplier or the purchaser).

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Note added at 26 mins (2014-05-08 19:02:30 GMT)
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“nedojde k dodání zboží nebo převodu nemovitosti podle § 13 odst. 3 písm. d) zákona o DPH (jedná se o finanční pronájem, který je z pohledu zákona o DPH dodáním zboží nebo převodem nemovitosti)”

Pavel Slama
United Kingdom
Local time: 22:09
Specializes in field
Native speaker of: Native in CzechCzech
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27 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
(to which) the taxpayer is entitled for goods and/or services...


Explanation:
...under section...
To put a long story short, amounts invoiced for goods and/or services defined in that Section 13(3d)

EvaVer (X)
Local time: 23:09
Works in field
Native speaker of: Native in CzechCzech, Native in FrenchFrench
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
payable to the taxpayer for taxable supplies


Explanation:
...

Lenka Mandryszová
Czech Republic
Local time: 23:09
Works in field
Native speaker of: Native in CzechCzech
PRO pts in category: 16
Grading comment
Thank you!
Notes to answerer
Asker: Thank you. I used "payable to...". This is closest to the wording I used. I see we have to be very cautious about when to say "tax" and when to say "VAT".

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