Se pare că termenul provine din jargonul UE, şi se foloseşte "triangular operations" în limba engleză pe site-urile lor.


"Whereas provision is also made in the Annexes to the said Agreements for the quantities of meat exported from one of the two beneficiary countries in the context of **triangular operations** receiving Community financial assistance to be deducted from the available quantities..."

Versiunea franceză:

"considérant qu'il est prévu aux annexes desdits accords, en outre, que soient déduites des quantités disponibles les quantités de viandes qui sont exportées d'un des deux pays bénéficiaires dans le cadre d'**opérations triangulaires** bénéficiant de l'assistance financière de la Communauté..."
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...


"65. The fact that the proposed solution is consistent with the system of Title XVIa of the Sixth Directive is demonstrated by a comparison with the special arrangements in Article 28c(E)(3) of the Sixth Directive for so-called **triangular operations**. A **triangular operation** is ultimately a special form of chain transaction in which, however, undertakings from at least three Member States form the supply chain."
http://europa.eu.int/eur-lex/lex/Notice.do?mode=dbl&lng1=en,...

"1 . Having laid down, at the request of the national authorities dealing with an application by traders for the benefit of inward processing arrangements for triangular operations, the procedure to be followed for the application of Directive 75/349 to such **triangular operations**, the Commission must have taken the view that those operations could be authorized under that procedure without involving a notional trade in goods between the Member States concerned giving rise to the levying of intra-Community monetary compensatory amounts."
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...

"Highlights
– Update on the harmonization of VAT in the European Union.
– Recent developments in the VAT treatment of e-commerce.
– A detailed examination of Intra-EC services and transactions
as well as **triangular transactions**."
http://66.102.9.104/search?q=cache:K5mbLOZoxoEJ:www.ibfd.org...

"1.3.163. Parliament resolution on imports of garlic from third countries.

Adopted on 15 April. Given that most of the disturbances of the Community market in garlic are the result of **triangular operations** aimed at getting round the annual quota of 12 000 tonnes for garlic imports from China, Parliament urged the Member States, through their customs services, to ensure that garlic imports are correctly classified for tariff purposes and to carry out plant-health and product origin inspections."
http://europa.eu/bulletin/en/9904/p103163.htm

A se vedea şi http://www.proz.com/kudoz/790134.

--------------------------------------------------
Note added at 34 mins (2007-06-05 11:58:11 GMT)
--------------------------------------------------

Sorry, it included the full stop as part of the last link - try now: http://www.proz.com/kudoz/790134

--------------------------------------------------
Note added at 41 mins (2007-06-05 12:05:33 GMT) Post-grading
--------------------------------------------------

Sincer să fiu, so did I :)