margenbesteuert

English translation: margin taxation (scheme)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:margenbesteuert
English translation:margin taxation (scheme)
Entered by: E Perret

15:14 Oct 4, 2006
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: margenbesteuert
This is for an online marketplace for buying and selling vehicles. It appears in a list just under incl. and excl. VAT.

Differenzbesteuert seems to be a synonym.

I found this explanation on a website:

Regelbesteuerung Die zwei möglichen Besteuerungsarten: Regelbesteuert (inkl. 7.6% MWSt.): Auf einem Objekt ist die Mehrwertsteuer voll hinzugeschlagen. Dadurch ist die Leasinggesellschaft als Käuferin berechtigt, die Vorsteuer geltend zu machen. Die MWSt wird auf der Leasingrate dem Kunden in Rechnung gestellt (System der Mehrphasensteuer) (Variante B). Margenbesteuert (Differenzbesteuert): Die Mehrwertsteuerkette wurde durch einen Endverbraucher (Konsumenten) unterbrochen. Der gewerbliche Fahrzeughändler muss „nur“ die Marge zwischen Ankauf- und Verkaufspreis mit Mehrwertsteuer abrechnen. Die Leasinggesellschaft als Käuferin eines solchen Fahrzeuges hat hingegen keine Möglichkeit mehr, das Objekt wieder voll zu entsteuern, muss aber ihrerseits die Leasingraten mit der MWSt wieder belasten. (Variante A) Darum ist es von grosser Bedeutung (nur bei Occasionen), dass Sie sich beim Garagisten nach der Besteuerungsart erkundigen. Das heisst, ist das Fahrzeug Margenbesteuert oder Regelbesteuert
E Perret
Switzerland
Local time: 14:15
margin taxation (scheme)
Explanation:
my guess
Selected response from:

Jonathan MacKerron
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4margin tax
Frances Bryce
4marginally taxed
Adrian MM. (X)
1 +1margin taxation (scheme)
Jonathan MacKerron


  

Answers


1 min   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): +1
margin taxation (scheme)


Explanation:
my guess

Jonathan MacKerron
Native speaker of: English
PRO pts in category: 42
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Kieran McCann: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPort... http://www.tax.org.uk/showarticle.pl?id=274
18 hrs
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
margin tax


Explanation:
Margin tax appears to be the preferred term..... the following website gives a reasonable definition


    Reference: http://images.jw.com/email/tax.html
Frances Bryce
United Kingdom
Local time: 13:15
Works in field
Native speaker of: English
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2 days 16 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
marginally taxed


Explanation:
Also remember the ground-breaking, marginal-tax rate UK Revenue case of Pepper v. Hart (1993) that referred to Hansard Reports.




Example sentence(s):
  • 22% VAT according to the marginal taxation. The price includes bookings and confirmations of guide, museum, pianist and general and museum guidance as well ...

    Reference: http://www.krapi.fi/new/english.php?areaid=matkailupalvelut&...
Adrian MM. (X)
Local time: 14:15
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 111
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