Établissement suspensif

21:01 Dec 26, 2010
This question was closed without grading. Reason: Other

French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
French term or phrase: Établissement suspensif
A related question to that regarding "régime fiscal suspensif" (http://www.proz.com/kudoz/4163867)

Context: letter from French authorities to players in the petroleum industry:

Par conséquent, je vous prie de trouver, ci-joint, la ou les nouvelles décisions d'habilitation pour chacun des lieux dans lesquels vous exercez une activité de stockage, de production sous régime fiscal suspensif, ou des *établissements suspensifs* à la sortie desquels vous mettez à la consommation.

Establishments/facilities subject to deferred/suspended/suspensory tax arrangements? Getting a bit paraphrased and wordy - suggestions and improvements most welcome.
Martin Purdy
Local time: 09:27

Summary of answers provided
3bonded warehouse
Summary of reference entries provided
liz askew



22 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
bonded warehouse

sounds rather like.
Where goods are stocked without taxation.
But taxation starts when goods leave

Local time: 21:27
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Notes to answerer
Asker: Thanks, fourth - I take your point, but it seems odd to me that the writers don't simply refer to "entrepôts sous douane" or similar; they presumably have a reason for using what appears to be a more generic expression. For better or worse, I've run with "entities subject to a tax suspension arrangement" (a horrible mouthful, I know) and a note to the client along the lines of what I've just said above.

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Reference comments

2 hrs

Reference information:
here "suspensif" = suspended


Note added at 2 hrs (2010-12-26 23:07:38 GMT)

- [ Translate this page ]
Le régime suspensif est apuré Terme douanier pour liquidé, clôturé dès que les marchandises quittent le territoire ou sont placées sous un autre régime ...
www.eur-export.com/francais/apptheo/.../douane/transit.htm - Cached - Similar

Note added at 2 hrs (2010-12-26 23:08:49 GMT)

suspensive procedure - Traduction française – Linguee
- [ Translate this page ]
... moment de leur exportation ou de leur placement sous un régime douanier suspensif, .... monitoring requirements governing suspensive customs procedures. ...
www.linguee.fr/anglais-francais/.../suspensive procedure.ht... - Cached

just checking native En sites

Note added at 2 hrs (2010-12-26 23:10:46 GMT)


The term 'suspensive procedure' covers a variety of customs procedures, including external transit, customs warehousing, inward processing in the form of a system of suspension, processing under customs control, and temporary importation 36 .

Although the 2003 Regulation is designed primarily to prevent infringing goods from entering or leaving the Community customs territory, it also applies to goods in external transit (i.e. goods passing through Community customs territory on their way from one non-member state to another non-member state). In The Polo/Lauren Company LP v. Pt Dwidua Langgeng Pratam International Freight Forwarders, the European Court of Justice held that this extended coverage was justified by the risk that goods entering the Community under the external transit procedure may be fraudulently diverted onto the single market 37 .

The types of infringing goods covered by the 2003 Regulation are as follows:

Note added at 2 hrs (2010-12-26 23:13:38 GMT)

Tax Warehousing
File Format: PDF/Adobe Acrobat - Quick View
Tax warehousing in the UK. Excise warehousing is a regime in which excise goods are held in duty suspension, ie Excise duty has not been paid on ...

Good luck!

liz askew
United Kingdom
Native speaker of: Native in EnglishEnglish
PRO pts in category: 7
Note to reference poster
Asker: Hi Liz, Thanks for all of your input as always - all very handy for helping the thinking processes and very much appreciated!

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