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  3. Law: Taxation & Customs

Auslagerer

English translation: (trader) consignor

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Auslagerer
English translation:(trader) consignor
Entered by: Ann Thurmond

14:46 May 25, 2008
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Auslagerer
Sentence from an Umsatzsteuererklärung:
"Vorsteuerabzug für die Steuer, die der Abnehmer als Auslagerer nach § 13a Abs. 1 Nr. 6 UStG schuldet (§ 15 Abs. 1 Satz 1 Nr. 5 UStG)"

Is the "Auslagerer" an exporter in this situation? Or an outsourcer??
Ann Thurmond
Germany
Local time: 10:33
(trader) consignor
Explanation:
OK, that's a different story. Then it has something to do with VAT and "Steuerlager" = "tax warehouses", and "Auslagerer" could indeed be "(trader) consignor".

www.fm.gov.lv/image/file/Par_akcizes_nod(Engl).doc

12) trader consignor — a person who dispatches excisable goods from one Member State to another Member State to a person who does not have the status of a warehousekeeper, approved trader or non-approved trader;

13) representative of the payer of the duty — a person who has the right to pay excise duty for excisable goods which are supplied by the warehousekeeper or trader consignor from one Member State to a person of another Member State who does not have the status of a warehousekeeper; and...

http://www.darmstadt.ihk24.de/produktmarken/starthilfe/steue...

Zur Gleichstellung von Gemeinschaftswaren mit Drittlandswaren werden Umsätze in und innerhalb von Umsatzsteuerlagern steuerfrei gestellt. Steuerlager können für Waren eingerichtet werden, die im neuen Anhang 1 des UStG aufgeführt sind, z.B. Kaffee, Tee, Getreide, Kartoffeln, Rohzucker, Kakaobohnen, Mineralöl, Rohreis, Erzeugnisse der chemischen Industrie, Wolle, Silber, Gold, Platin. Die Regelung führt zu einer Vereinfachung für Waren, die ohne Bewegung mehrfach umgesetzt werden. Wird die Ware aus dem Steuerlager ausgelagert, ist die der Auslagerung vorangegangene Lieferung – der der Auslagerung vorangegangene innergemeinschaftliche Erwerb oder die der Auslagerung vorangegangene Einfuhr – zu versteuern. Der Auslagerer ist Steuerschuldner.

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Note added at 4 hrs (2008-05-25 19:05:33 GMT)
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Another example:

1. Origin of a movement

According to the legislation, the origin of an EMCS movement is always a tax warehouse. However, the Reflection Group considered the procedure of authorising Excise movements under duty suspension to depart from a Customs office of import, so as to let goods just imported directly move under Excise duty suspension.

Most generally, the tax warehouse of dispatch is owned (or managed) by the consignor (authorised warehouse keeper); however, a given MSA (Member State Administration) is entitled to allow an authorised warehouse keeper to use a tax warehouse of which he is not the owner (or manager).

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Note added at 4 hrs (2008-05-25 19:06:50 GMT)
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Hope it helps...
Selected response from:

Tatyana Gardner
Germany
Local time: 04:33
Grading comment
Thanks for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
3(trader) consignor
Tatyana Gardner


  

Answers


4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
(trader) consignor


Explanation:
OK, that's a different story. Then it has something to do with VAT and "Steuerlager" = "tax warehouses", and "Auslagerer" could indeed be "(trader) consignor".

www.fm.gov.lv/image/file/Par_akcizes_nod(Engl).doc

12) trader consignor — a person who dispatches excisable goods from one Member State to another Member State to a person who does not have the status of a warehousekeeper, approved trader or non-approved trader;

13) representative of the payer of the duty — a person who has the right to pay excise duty for excisable goods which are supplied by the warehousekeeper or trader consignor from one Member State to a person of another Member State who does not have the status of a warehousekeeper; and...

http://www.darmstadt.ihk24.de/produktmarken/starthilfe/steue...

Zur Gleichstellung von Gemeinschaftswaren mit Drittlandswaren werden Umsätze in und innerhalb von Umsatzsteuerlagern steuerfrei gestellt. Steuerlager können für Waren eingerichtet werden, die im neuen Anhang 1 des UStG aufgeführt sind, z.B. Kaffee, Tee, Getreide, Kartoffeln, Rohzucker, Kakaobohnen, Mineralöl, Rohreis, Erzeugnisse der chemischen Industrie, Wolle, Silber, Gold, Platin. Die Regelung führt zu einer Vereinfachung für Waren, die ohne Bewegung mehrfach umgesetzt werden. Wird die Ware aus dem Steuerlager ausgelagert, ist die der Auslagerung vorangegangene Lieferung – der der Auslagerung vorangegangene innergemeinschaftliche Erwerb oder die der Auslagerung vorangegangene Einfuhr – zu versteuern. Der Auslagerer ist Steuerschuldner.

--------------------------------------------------
Note added at 4 hrs (2008-05-25 19:05:33 GMT)
--------------------------------------------------

Another example:

1. Origin of a movement

According to the legislation, the origin of an EMCS movement is always a tax warehouse. However, the Reflection Group considered the procedure of authorising Excise movements under duty suspension to depart from a Customs office of import, so as to let goods just imported directly move under Excise duty suspension.

Most generally, the tax warehouse of dispatch is owned (or managed) by the consignor (authorised warehouse keeper); however, a given MSA (Member State Administration) is entitled to allow an authorised warehouse keeper to use a tax warehouse of which he is not the owner (or manager).

--------------------------------------------------
Note added at 4 hrs (2008-05-25 19:06:50 GMT)
--------------------------------------------------

Hope it helps...

Tatyana Gardner
Germany
Local time: 04:33
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Thanks for your help!
Notes to answerer
Asker: That really helps... Thanks a lot!!

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