régimen fiscal de margen
English translation: marginal tax scheme
| 10:58 Jun 11, 2020 |
| Spanish to English translations [PRO] Bus/Financial - Accounting / Online billing, taxes... | |||||||
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|  Selected response from: Adrian MM. Austria | ||||||
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| Summary of answers provided | ||||
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| 4 +1 | marginal tax scheme |
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| 3 | financial banking schedule |
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Answers
2 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1marginal tax scheme Explanation: - as opposed to the marginal rate of tax scheme - see the UK revenue case of Pepper (Inspector of Taxes) vs. Hart that the Corona-gremlins keep wiping out from my weblinks. -------------------------------------------------- Note added at 23 heures (2020-06-12 10:30:27 GMT) -------------------------------------------------- @ NeilMac: my order of pref., as cogitated over - as a staff & freelance translator - for decades: 1. scheme 2. arrangement 3. system 4. régime, without or without an accent, albeit 'arguably' franglais, Romanesque or spanglish. Example sentence(s):
Reference: http://www.investopedia.com/ask/answers/05/marginaltaxrate.a... |
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11 hrs confidence:
financial banking schedule Explanation: Since 'fiscal' can mean 'financial' or 'monetary' as well as 'tax' I suggest 'financial banking schedule' as another possibility. -------------------------------------------------- Note added at 1 day 4 hrs (2020-06-12 15:10:34 GMT) -------------------------------------------------- Tx Neil. I've checked definitions again and I can see why you tend toward tax in your choice answer. I found 'fiscal' to be about 'government finance and taxes' in its dictionary definition. I checked 'de margen' again and found 'bank' which may be the back of a river, as well as 'margin' (border or edge) as definitions to consider when translating 'régimen fiscal de margen'. Either 'tax (collection) scheme' or 'tax guidance' may be possible. One question is if 'margin' is connected with borders of countries at all. -------------------------------------------------- Note added at 5 days (2020-06-16 15:19:43 GMT) Post-grading -------------------------------------------------- Another definition of 'régimen fiscal de margen' should include taxation at government or executive finance level, separate from basic tax rates and VAT deductible items. A marginal tax scheme (régimen fiscal de margen) would make a rate of taxation (fiscal margin) so that top line incomes would be regulated and monitored with appropriately realistic fiscal tax margins. |
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Reference comments
17 mins |
| Reference: Ref. Reference information: Did a search for "régimen fiscal de margen" and came up empty. Confusion, and perhaps what was meant was **"régimen del margen de beneficio":** Art. 44 Dir 2006/112/EC http://noticias.juridicas.com/base_datos/Admin/dir2006-112-c... Sección 2 Disposiciones generales Artículo 44 El lugar de prestación de servicios a un sujeto pasivo que actúe como tal será el lugar en el que este tenga la sede de su actividad económica. No obstante, si dichos servicios se prestan a un establecimiento permanente del sujeto pasivo que esté situado en un lugar distinto de aquel en el que tenga la sede de su actividad económica, el lugar de prestación de dichos servicios será el lugar en el que esté situado ese establecimiento permanente. En defecto de tal sede de actividad económica o establecimiento permanente, el lugar de prestación de los servicios será el lugar en el que el sujeto pasivo al que se presten tales servicios tenga su domicilio o residencia habitual. Capítulo 3 del Título V redactado, con efectos a partir del 1 de enero de 2010, por número 1) del artículo 2 de la Directiva 2008/8/CE del Consejo, de 12 febrero 2008, por la que se modifica la Directiva 2006/112/CE en lo que respecta al lugar de la prestación de servicios («D.O.U.E.L.» 20 febrero; corrección de errores «D.O.U.E.L» 5 abril; corrección de errores «D.O.U.E.L.» 14 septiembre 2012).Vigencia: 1 enero 2010Efectos / Aplicación: 1 enero 2010 Téngase en cuenta que conforme establece la Sentencia TJUE (Sala , Tercera) de 16 octubre 2014 (C-605), debe considerarse que un primer sujeto pasivo que ha establecido la sede de su actividad económica en un Estado miembro, que disfruta de servicios prestados por un segundo sujeto pasivo establecido en otro Estado miembro, dispone en ese otro Estado miembro de un "establecimiento permanente", en el sentido del artículo 44 de la presente Directiva 2006/112/CE, en su versión modificada por la Directiva 2008/8/CE del Consejo, a efectos de determinar el lugar de imposición de estos servicios, si dicho establecimiento se caracteriza por un grado suficiente de permanencia y una estructura apta, en términos de medios humanos y técnicos, que le permita recibir las prestaciones de servicios y utilizarlas para su actividad económica, lo que corresponde verificar al órgano jurisdiccional remitente. However, Article 314 (same link) mentions **"régimen del margen de beneficio":** El régimen del margen de beneficio es aplicable a las entregas de bienes de ocasión, objetos de arte, de colección o antigüedades, efectuadas por un sujeto pasivo revendedor siempre que estos bienes le hayan sido entregados en la Comunidad por una de las siguientes personas: -------------------------------------------------- Note added at 22 mins (2020-06-11 11:20:38 GMT) -------------------------------------------------- https://ec.europa.eu/taxation_customs/sites/taxation/files/d... – where the profit margin scheme applies, the reference to Article 306 or 313 of Directive 2006/112/EC or to Article 56a or 56b of the 12 February 1969 VAT Act, or to any other information showing the profit margin scheme has been applied. -------------------------------------------------- Note added at 11 hrs (2020-06-11 22:41:54 GMT) -------------------------------------------------- https://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.... (Belgium, Dir 2006/112/EC) Sometimes, however, the deduction of VAT is limited. For example, the deduction of VAT for the purchase of cars and car related supplies (for example fuel, oil,...) and services (for example maintenance, repairs,...) is limited to a maximum of 50%, in most cases. For the supply and intra-Community acquisition of manufactured tobaccos, spirits for end consumption and certain expenses relating to accommodation, food and drinks, among other things, no deduction of VAT is allowed. ***There is, as a rule, no deduction of VAT either for goods acquired in connection with the special system of taxation on the margin. *** Hmm, I wonder if this is what "régimen fiscal de margen" mean? https://www.google.com/search?q=Belgium "special system of t... https://finance.belgium.be/sites/default/files/downloads/TS2... Belgium has what is referred to as a "special system of taxation on the margin". if we are concerned with used goods, works of art, collectors' pieces or antiques, which are sold by a taxable person who resells and is acting as such, and if, in addition, the goods have been subjected, in the EU Member State of departure, to ***the special system of taxation on the profit margin*** (see Art. 58, §4), as well as in a number of other cases (Art. 25ter, §1, paragraph 2, 4°). -deliveries of goods to a taxable person or to a non-taxable legal person in another Member State of the EU, who are required to subject their intra-Community acquisitions of goods to VAT (this does not apply to goods which are subject to the ***special system of taxation on the margin***, see Art 58, § 4); |
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