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Régime fiscal suspensif

English translation: suspension arrangement

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20:56 Dec 26, 2010
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
French term or phrase: Régime fiscal suspensif
How to handle "suspensif" so the result doesn't sound translationese is my problem here. Searches of europa.eu haven't brought up any helpful parallel texts (so far, anyway). Suspensory/suspensive/suspended/deferred?

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.
Martin Purdy
Local time: 23:27
English translation:suspension arrangement
Explanation:
See the following part (paragraphs 4, 5 and 6) of the following judgment of the ECJ of 11 December 2008 (see Curia.europa.eu site for various language versions)

Case C-550/08,

British American Tobacco (Germany) GmbH

v

Hauptzollamt Schweinfurt,



4. L’article 3, paragraphe 1, de la directive 92/12 dispose:

«La présente directive est applicable, au niveau communautaire, aux produits suivants tels que définis dans les directives y afférentes:

[…]

– les tabacs manufacturés.»

5. L’article 4, sous c), de cette directive définit la notion de «régime suspensif» comme suit:

« régime suspensif: le régime fiscal applicable à la production, à la transformation, à la détention et à la circulation des produits en suspension de droits d’accise».

6. L’article 5 de ladite directive prévoit:

«1. Les produits visés à l’article 3, paragraphe 1, sont soumis à accise lors de leur production sur le territoire de la Communauté tel que défini à l’article 2 ou lors de leur importation sur ce territoire

The English version of the above part of that judgment states:

4. Article 3(1) Directive 92/12 provides:

‘This Directive shall apply at Community level to the following products as defined in the relevant directives:



– manufactured tobacco.’

5. Article 4(c) of the Directive defines the concept of ‘suspension arrangement’ in the following terms:

‘ suspension arrangement : a tax arrangement applied to the production, processing, holding and movement of products, excise duty being suspended’.

6. Article 5 of the Directive provides:

‘1. The products referred to in Article 3(1) shall be subject to excise duty at the time of their production within the territory of the Community as defined in Article 2 or of their importation into that territory.
Selected response from:

Wordwatcher
United Kingdom
Local time: 10:27
Grading comment
Thanks - some slightly revised Googling today appears to attest this form in English.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4suspension arrangementWordwatcher
2tax suspensioncc in nyc
Summary of reference entries provided
AllegroTrans

Discussion entries: 1





  

Answers


11 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
tax suspension


Explanation:
That's what it sounds like to me.

cc in nyc
Local time: 05:27
Native speaker of: English
PRO pts in category: 20
Login to enter a peer comment (or grade)

10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
suspension arrangement


Explanation:
See the following part (paragraphs 4, 5 and 6) of the following judgment of the ECJ of 11 December 2008 (see Curia.europa.eu site for various language versions)

Case C-550/08,

British American Tobacco (Germany) GmbH

v

Hauptzollamt Schweinfurt,



4. L’article 3, paragraphe 1, de la directive 92/12 dispose:

«La présente directive est applicable, au niveau communautaire, aux produits suivants tels que définis dans les directives y afférentes:

[…]

– les tabacs manufacturés.»

5. L’article 4, sous c), de cette directive définit la notion de «régime suspensif» comme suit:

« régime suspensif: le régime fiscal applicable à la production, à la transformation, à la détention et à la circulation des produits en suspension de droits d’accise».

6. L’article 5 de ladite directive prévoit:

«1. Les produits visés à l’article 3, paragraphe 1, sont soumis à accise lors de leur production sur le territoire de la Communauté tel que défini à l’article 2 ou lors de leur importation sur ce territoire

The English version of the above part of that judgment states:

4. Article 3(1) Directive 92/12 provides:

‘This Directive shall apply at Community level to the following products as defined in the relevant directives:



– manufactured tobacco.’

5. Article 4(c) of the Directive defines the concept of ‘suspension arrangement’ in the following terms:

‘ suspension arrangement : a tax arrangement applied to the production, processing, holding and movement of products, excise duty being suspended’.

6. Article 5 of the Directive provides:

‘1. The products referred to in Article 3(1) shall be subject to excise duty at the time of their production within the territory of the Community as defined in Article 2 or of their importation into that territory.


Wordwatcher
United Kingdom
Local time: 10:27
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
Grading comment
Thanks - some slightly revised Googling today appears to attest this form in English.
Login to enter a peer comment (or grade)




Reference comments


58 mins
Reference

Reference information:
#
Entrepôts fiscaux : nouveau régime fiscal suspensif
- Translate
Entrepôts fiscaux : nouveau régime fiscal suspensif. partager cet article. Tweet ... .et les a remplacé par un régime fiscal unique offrant aux utilisateurs les mêmes ...
fiscalonline.com/Entrepots-fiscaux-nouveau-regime,2480.html - 59k - Cached

AllegroTrans
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 63
Login to enter a peer comment (or grade)




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