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1 VAT credit
crédit m de TVA -
2 VAT
VAT [væt, ‚vi:eɪ'ti:]∎ exclusive of or excluding VAT hors TVA;∎ subject to VAT soumis à la TVA;∎ to be VAT registered être assujetti à la TVA►► VAT credit crédit m de TVA;VAT man = inspecteur m de la TVA;VAT rate taux m de TVA;VAT registration number code m assujetti TVA;VAT return déclaration f de TVA;VAT statement état m TVA -
3 VAT
∎ exclusive of or excluding VAT hors TVA;∎ subject to VAT soumis(e) à la TVA;∎ to be VAT registered être assujetti(e) à la TVAVAT credit crédit m de TVA;VAT exempt amount montant m exonéré de TVA;familiar VAT man = inspecteur de la TVA;VAT rate taux m de TVA;VAT registration number code m assujetti TVA;VAT return déclaration f de TVA;VAT statement état m TVAA High Court judge ruled yesterday that the VAT man is perfectly entitled to pursue prostitutes. Mr Justice Jacob decided that members of the world's oldest profession should not be allowed to exploit a loophole because of their illegal activities and avoid paying value-added tax. The ruling, while difficult to enforce, raises the prospect of pimps and procurers having to keep accounts for inspection by Customs and Excise, just like any other business.
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4 claim
claim [kleɪm]prétendre ⇒ 1 (a) revendiquer ⇒ 1 (b) réclamer ⇒ 1 (b), 1 (d), 1 (e) demander ⇒ 1 (c), 1 (d) récupérer ⇒ 1 (e) affirmation ⇒ 3 (a) droit ⇒ 3 (b) demande ⇒ 3 (c), 3 (d)(a) (assert, maintain) prétendre, déclarer;∎ it is claimed that… on dit ou prétend que…;∎ to claim to be sth se faire passer pour qch, prétendre être qch;∎ to claim acquaintance with sb prétendre connaître qn∎ he claims all the credit il s'attribue tout le mérite;∎ to claim damages/one's due réclamer des dommages et intérêts/son dû;∎ no one has yet claimed responsibility for the hijacking le détournement n'a pas encore été revendiqué;∎ workers are claiming the right to strike les ouvriers revendiquent le droit de (faire) grève∎ to claim financial assistance from the government demander une aide financière à l'administration∎ has anyone arrived to claim her? (lost child) est-ce que quelqu'un est venu la chercher?;∎ the storm claimed five lives or five victims l'orage a fait cinq victimes∎ to claim for or on sth (insurance) demander le paiement de qch; (travel expenses) demander le remboursement de qch3 noun(a) (assertion) affirmation f, prétention f;∎ they have been making all sorts of claims about their new product ils ont paré leur nouveau produit de toutes sortes de qualités;∎ I make no claims to understand why je ne prétends pas comprendre pourquoi;∎ the town lays claim to being the place where golf was invented les gens de cette ville prétendent que c'est ici que le golf fut inventé(b) (right) droit m, titre m; (by trade unions) demande f d'augmentation, revendication f salariale;∎ claim to property droit m à la propriété;∎ what is her claim to the throne? quel est son titre à la couronne?;∎ his only claim to fame is that he once appeared on TV c'est à une apparition à la télévision qu'il doit d'être célèbre∎ he has no claims on me je ne lui suis redevable de rien;∎ he made too many claims on their generosity il a abusé de leur générosité;∎ she has many claims on her time elle est très prise;∎ to have many claims on one's purse avoir beaucoup de frais;∎ we put in a claim for better working conditions nous avons demandé de meilleures conditions de travail;∎ pay claim revendications fpl salariales∎ to put in a claim for sth demander une indemnité pour qch, faire une déclaration de sinistre pour qch;∎ the company pays 65 percent of all claims la société satisfait 65 pour cent de toutes les demandes de dédommagement(e) (piece of land) concession f►► Insurance claims adjuster répartiteur(trice) m,f;Insurance claim form (for insurance) formulaire m de déclaration de sinistre; (for expenses) note f de frais(expenses, cost) se faire rembourser; (VAT) récupérer
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