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Tax Vocabulary > Value added tax > Flashcards

Value added tax Flashcards

(60 cards)

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1
Q

Opérations dans le champ et non exonérées

A

Taxable operations

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2
Q

Dans le champ de la TVA

A

Liable to VAT

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3
Q

Livraison de biens

A

Goods delivery

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4
Q

Prestation de services

A

Services providing

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5
Q

à titre onéreux

A

for valuable consideration

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6
Q

Biens matériels

A

Tangible goods

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7
Q

Biens mobiliers

A

Movable goods

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8
Q

Biens immobiliers

A

Immovable goods

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9
Q

Transfert du droit de disposer d’un bien

A

transfer of the ability to dispose of a good

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10
Q

Transfert (assimilé a une AIC)

A

Transfer

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11
Q

Bien immatériel

A

Intangible good

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12
Q

Bénéficiaire individualisé

A

Identified beneficiary

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13
Q

Une personne assujetie agissant en tant que tel

A

A liable person acting as such

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14
Q

Représentant commercial

A

Sales representative

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15
Q

Biens livrés après montage ou installation

A

Good supplied after assembly or installation

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16
Q

L’importateur

A

The importer

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17
Q

Exporter des biens depuis la France

A

To ship goods from France

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18
Q

Livraisons intra-communautaires

A

Intra-community delivery

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19
Q

Acquisition intra-communautaire

A

Intra-community acquisition

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20
Q

Exportation

A

Exportation

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21
Q

Réaliser une exportation

A

To carry out an exportation

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22
Q

Exonéré de TVA

A

Exempt from VAT

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23
Q

Client

A

Customer

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24
Q

Considéré comme fourni en France

A

Deemed provided in France

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25
Siège de direction effective
Place of effective management
26
Etablissement stable
Permanent establishment
27
établis en France
established in France
28
Le fournisseur
The provider
29
Location de véhicule
Transportation rentals
30
Location de courte durée
Short term rental
31
Location de longue durée
Long term rental
32
Les services liés à des biens immobiliers
Services related to real property
33
Transport de passagers
Passengers transportation
34
Fourniture de services immateriels
Provision of intangible services
35
Services de télécommunication, radiodiffusion, télévision, services electroniques
Telecom, radiobroadcasting, TV and electronic services
36
Assiette imposable
Taxable basis
37
Subventions
Subsidies
38
Diminution de prix, remises et ristournes
Price reduction, discount and rebate
39
Diminuer l'assiette imposable
Decrease taxable basis
40
Augmenter l'assiette imposable
Increase taxable basis
41
Taux normal
General rate
42
Taux intermédiaire
Intermediary rate
43
Taux reduit
Reduced rate
44
Taux super-reduit
Super-reduced rate
45
La tva facturée
TVA invoiced to
46
Tva d'aval
Output TVA
47
TVA d'amont
Input TVA
48
Ratio d'éligibilité
Liability ratio
49
Ratio de déduction
Deduction ratio
50
Ratio d'admission
Admission ratio
51
Droit à déduction
Right to deduction
52
Remboursement de la TVA d'amont
Recovery of the input VAT
53
Crédit de TVA
VAT credit
54
Frais généraux
General costs
55
Frais généraux ayant un lien direct et immédiat avec l'activité économique de l'assujetis
General costs linked to the taxable person's overall economic activity
56
CJUE
EUCJ
57
incorporé au prix de
Incorporates in the cost of
58
Conseil d'Etat
French Administrative Supreme Court
59
Dépenses inhérentes
Inherent expenses
60
Dépenses préparatoires
Preparatory expenses

Tax Vocabulary (5 decks)

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