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Tax Vocabulary > Value added tax > Flashcards

Value added tax Flashcards

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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
Q

Siège de direction effective

A

Place of effective management

26
Q

Etablissement stable

A

Permanent establishment

27
Q

établis en France

A

established in France

28
Q

Le fournisseur

A

The provider

29
Q

Location de véhicule

A

Transportation rentals

30
Q

Location de courte durée

A

Short term rental

31
Q

Location de longue durée

A

Long term rental

32
Q

Les services liés à des biens immobiliers

A

Services related to real property

33
Q

Transport de passagers

A

Passengers transportation

34
Q

Fourniture de services immateriels

A

Provision of intangible services

35
Q

Services de télécommunication, radiodiffusion, télévision, services electroniques

A

Telecom, radiobroadcasting, TV and electronic services

36
Q

Assiette imposable

A

Taxable basis

37
Q

Subventions

A

Subsidies

38
Q

Diminution de prix, remises et ristournes

A

Price reduction, discount and rebate

39
Q

Diminuer l’assiette imposable

A

Decrease taxable basis

40
Q

Augmenter l’assiette imposable

A

Increase taxable basis

41
Q

Taux normal

A

General rate

42
Q

Taux intermédiaire

A

Intermediary rate

43
Q

Taux reduit

A

Reduced rate

44
Q

Taux super-reduit

A

Super-reduced rate

45
Q

La tva facturée

A

TVA invoiced to

46
Q

Tva d’aval

A

Output TVA

47
Q

TVA d’amont

A

Input TVA

48
Q

Ratio d’éligibilité

A

Liability ratio

49
Q

Ratio de déduction

A

Deduction ratio

50
Q

Ratio d’admission

A

Admission ratio

51
Q

Droit à déduction

A

Right to deduction

52
Q

Remboursement de la TVA d’amont

A

Recovery of the input VAT

53
Q

Crédit de TVA

A

VAT credit

54
Q

Frais généraux

A

General costs

55
Q

Frais généraux ayant un lien direct et immédiat avec l’activité économique de l’assujetis

A

General costs linked to the taxable person’s overall economic activity

56
Q

CJUE

A

EUCJ

57
Q

incorporé au prix de

A

Incorporates in the cost of

58
Q

Conseil d’Etat

A

French Administrative Supreme Court

59
Q

Dépenses inhérentes

A

Inherent expenses

60
Q

Dépenses préparatoires

A

Preparatory expenses

Tax Vocabulary (5 decks)

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