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brochure de branche

English translation: industry VAT brochure/information/guide

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:brochure de branche
English translation:industry VAT brochure/information/guide
Entered by: LAB2004
Options:
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19:22 Nov 1, 2006
French to English translations [PRO]
Law/Patents - Law: Contract(s) / Lease agreement
French term or phrase: brochure de branche
From a Swiss lease agreement in a sentence describing the conditions under which a Lessor may decide to subject the leased property to VAT

[.."selon la brochure de branche no. xx de l'AFC.." The AFC is the Swiss Federal Tax Administration.

Many thanks.
LAB2004
United Kingdom
Local time: 05:32
industry VAT brochure/information/guide
Explanation:
totally taking a guess - If you yahoo 'selon la brochure de branche no. de l'AFC' the first thing you get is this:

La TVA dans la branche de l'hôtellerie et de la restauration

Les dispositions suivantes s'appliquent aux:

Restaurants;
Cafétérias,
Hôtels; etc...


Voir la TVA dans le domaine des assurances

Voir aussi Brochure "Santé" .


http://www.unige.ch/admin/tva/tva_htel.html

So I'd suggest the branche is the sector/industry/trade - here it is property - and that the brochure is the guide book setting out VAT for that particular industry

--------------------------------------------------
Note added at 41 mins (2006-11-01 20:04:16 GMT)
--------------------------------------------------

oh and that the branche number is the reference number given to that particular industry

--------------------------------------------------
Note added at 45 mins (2006-11-01 20:07:48 GMT)
--------------------------------------------------

Brochure d'information sur l'éducation, l'enseignement, le perfectionnement, la recherche et le développement

Abréviations utilisées dans le texte:
DFF:.......Département fédéral des finances
AFC:.......Administration fédérale des contributions
TVA:.......Taxe sur la valeur ajoutée
No TVA:....Numéro de registre des assujettis
OTVA:......Ordonnance régissant la taxe sur la valeur ajoutée
CO:........Code des obligations
ch:........chiffre marginal de la rubrique correspondante de la brochure
"Instructions à l'usage des assujettis TVA"


.1. But de cette brochure.

Cette brochure a pour but d'aider l'assujetti à remplir ses obligations légales et à exercer ses droits.Elle s'adresse particulièrement aux branches suivantes:

- orientation professionnelle et universitaire

- stations de recherches et d'essais

Vous trouverez des informations complémentaires dans les Instructions à l'usage des assujettis TVA

http://www.unige.ch/admin/tva/tva_educ.html

--------------------------------------------------
Note added at 51 mins (2006-11-01 20:13:31 GMT)
--------------------------------------------------

Welcome to the Swiss Federal Tax Administration

Further publications and more information can be found on the german and french version of this site.

Introduction to the Swiss tax system and related issues, accompanied by relevant documentation

http://www.estv.admin.ch/data/e/index.htm

They also refer to publications on the site
Selected response from:

juliebarba
United Kingdom
Local time: 05:32
Grading comment
Thanks very much!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3pamphlet from branch #...MatthewLaSon
2 +1industry VAT brochure/information/guide
juliebarba


  

Answers


40 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
industry VAT brochure/information/guide


Explanation:
totally taking a guess - If you yahoo 'selon la brochure de branche no. de l'AFC' the first thing you get is this:

La TVA dans la branche de l'hôtellerie et de la restauration

Les dispositions suivantes s'appliquent aux:

Restaurants;
Cafétérias,
Hôtels; etc...


Voir la TVA dans le domaine des assurances

Voir aussi Brochure "Santé" .


http://www.unige.ch/admin/tva/tva_htel.html

So I'd suggest the branche is the sector/industry/trade - here it is property - and that the brochure is the guide book setting out VAT for that particular industry

--------------------------------------------------
Note added at 41 mins (2006-11-01 20:04:16 GMT)
--------------------------------------------------

oh and that the branche number is the reference number given to that particular industry

--------------------------------------------------
Note added at 45 mins (2006-11-01 20:07:48 GMT)
--------------------------------------------------

Brochure d'information sur l'éducation, l'enseignement, le perfectionnement, la recherche et le développement

Abréviations utilisées dans le texte:
DFF:.......Département fédéral des finances
AFC:.......Administration fédérale des contributions
TVA:.......Taxe sur la valeur ajoutée
No TVA:....Numéro de registre des assujettis
OTVA:......Ordonnance régissant la taxe sur la valeur ajoutée
CO:........Code des obligations
ch:........chiffre marginal de la rubrique correspondante de la brochure
"Instructions à l'usage des assujettis TVA"


.1. But de cette brochure.

Cette brochure a pour but d'aider l'assujetti à remplir ses obligations légales et à exercer ses droits.Elle s'adresse particulièrement aux branches suivantes:

- orientation professionnelle et universitaire

- stations de recherches et d'essais

Vous trouverez des informations complémentaires dans les Instructions à l'usage des assujettis TVA

http://www.unige.ch/admin/tva/tva_educ.html

--------------------------------------------------
Note added at 51 mins (2006-11-01 20:13:31 GMT)
--------------------------------------------------

Welcome to the Swiss Federal Tax Administration

Further publications and more information can be found on the german and french version of this site.

Introduction to the Swiss tax system and related issues, accompanied by relevant documentation

http://www.estv.admin.ch/data/e/index.htm

They also refer to publications on the site

juliebarba
United Kingdom
Local time: 05:32
Works in field
Native speaker of: English
PRO pts in category: 116
Grading comment
Thanks very much!
Notes to answerer
Asker: Juliebarba - thanks for taking the time to research this for me - the links will be useful for the rest of the document I'm sure.


Peer comments on this answer (and responses from the answerer)
agree  IanDhu: Impressively researched! Perhaps "branche" could be "division"
11 hrs
  -> thanks Ian
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
pamphlet from branch #...


Explanation:
Hello,

It seems that a "brochure" is a pamphlet, a term often used in the real estate world.

branche de # = from one of the branch offices of the Swiss Federal Tax Administration

I hope this helps.


    Reference: http://apps.leg.wa.gov/RCW/default.aspx?cite=18.86.120
MatthewLaSon
Local time: 00:32
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 314
Login to enter a peer comment (or grade)




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