plátci náleží za plnění

20:47 May 14, 2014 

Yes, that's a very important point - that “daň” is sometimes “VAT” and sometimes “(income) tax”. It's something to be aware of, especially in a job of this kind, which is just selected extracts from the legislation, without the definitions of the terms.

10:38 May 9, 2014 

This is why Czech VAT law is so messed up and difficult to translate. Sometimes “daň” is VAT, sometimes it’s “[income] tax”, hence the need to differentiate them in translation. As far as I recall “osoba povinná k dani” is a “taxable person” who may or may not be liable to pay VAT. But don’t take my word for it (it’s been a while…). I might have time to look into it a little later. But I'm sure someone more qualified will also contribute.

10:09 May 9, 2014 

Stuart, generally your comments on the terminology still stand, but I'm interested to note that there's a section of the text where "plátce" and "osoba povinná k dani" apparently mean two different things.

07:14 May 9, 2014 

Noted! Thank you for your comments.

06:05 May 9, 2014 

This is VAT law so you cannot translate “plátce” as taxpayer, nor can you translate “daň” as tax here. They are “person liable for VAT/to pay VAT” (or similar) and “VAT”, respectively. As for plnění, treat it either as (i) a transaction directly related to VAT, i.e. as shorthand for “zdanitelné plnění” (and translate it as “chargeable event”); or (ii) a more generic contractual transaction (and translate it as “consideration” http://en.wikipedia.org/wiki/Consideration or performance or, if you’re absolutely sure, “goods and services“, though these have their own separate chapters under the VAT Act).

19:14 May 8, 2014 

I saw a translation of this text that made me wonder whether I was understanding "plnění" correctly here. That translation doesn't make any sense to me and I think it's a machine translation.