régime des débours

English translation: disbursement regime or rule

17:40 May 29, 2018
French to English translations [PRO]
Law/Patents - Law: Contract(s) / Commercial lease
French term or phrase: régime des débours
Explanation: This is in a commercial lease for a building - queried term in the asterisks.

"ARTICLE 7 - CHARGES

7.3. Les charges susvisées sont payables de la manière suivante :

Au regard des règles applicables en matière de VAT, les parties écartent explicitement pour le traitement des charges, la mise en œuvre du *régime des débours* découlant de l’article 267 II 2° du Code Général des Impôts. La provision sur charges suivra donc le *régime du loyer* et sera soumise à la VAT dans les conditions ordinaires."

And here is the extract from the Tax Code mentioned above

"Les sommes remboursées aux intermédiaires, autres que les agences de voyage et organisateurs de circuits touristiques, qui effectuent des dépenses au nom et pour le compte de leurs commettants dans la mesure où ces intermédiaires rendent compte à leurs commettants, portent ces dépenses dans leur comptabilité dans des comptes de passage, et justifient auprès de l'administration des impôts de la nature ou du montant exact de ces débours."

I have so far put a literal translation "disbursement regime / system / basis" and "rental regime / system / basis", but wonder if there are any equivalent UK terms or some succinct phrase I could put in a translator's note?
Elizabeth Niklewska
United Kingdom
Local time: 20:30
English translation:disbursement regime or rule
Explanation:
disbursements which are reimbursed to headquarters and logistics centres under the conditions laid down by the ordinary law scheme provided for in Article 267 II-2 of the General Tax Code. Such disbursements must be occasional and incidental in nature and must not come within the traditional area of activity of headquarters and logistics centres. They are regarded as incidental if the amount does not exceed 10 % of current operating expenditure excluding disbursements. Above this percentage, disbursements are included in expenditure,
Selected response from:

Laurence Dana
United Kingdom
Local time: 20:30
Grading comment
Thanks to Allain, too
3 KudoZ points were awarded for this answer



Summary of answers provided
4 -1disbursement regime or rule
Laurence Dana


Discussion entries: 2





  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
disbursement regime or rule


Explanation:
disbursements which are reimbursed to headquarters and logistics centres under the conditions laid down by the ordinary law scheme provided for in Article 267 II-2 of the General Tax Code. Such disbursements must be occasional and incidental in nature and must not come within the traditional area of activity of headquarters and logistics centres. They are regarded as incidental if the amount does not exceed 10 % of current operating expenditure excluding disbursements. Above this percentage, disbursements are included in expenditure,


    https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004D0076
Laurence Dana
United Kingdom
Local time: 20:30
Works in field
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in category: 3
Grading comment
Thanks to Allain, too

Peer comments on this answer (and responses from the answerer)
disagree  Daryo: where is "disbursement regime" (or even "disbursement rule") used in your reference?
1 day 1 hr
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