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1 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 -
2 subject
1. noun► on the subject of... au sujet de...• while we're on the subject of... pendant que nous parlons de...2. adjectivea. subject to ( = prone to) sujet àb. subject to the approval of the committee ( = depending on) sous réserve de l'accord du comité• the decision is subject to approval/confirmation cette décision doit être approuvée/confirmée• "subject to availability" [holiday, concert, flight] « dans la limite des places disponibles » ; [free gift] « dans la limite des stocks disponibles »• "prices are subject to alteration" « ces prix sont sujets à modifications »[+ country] soumettre• to subject sth to heat/cold exposer qch à la chaleur/au froid4. compounds━━━━━━━━━━━━━━━━━✦ Lorsque subject est un nom ou un adjectif, l'accent tombe sur la première syllabe: ˈsʌbdʒɪkt, lorsque c'est un verbe, sur la seconde: səbˈdʒekt.* * *1. ['sʌbdʒɪkt]1) ( topic) sujet m also Art, Photography, Linguisticsto change ou drop the subject — parler d'autre chose
while we're on the subject of bonuses... — pendant que nous en sommes aux primes...
2) (at school, college) matière f; (for research, study) sujet m3) ( focus) objet m4) ( citizen) sujet/-ette m/f2. ['sʌbdʒɪkt]1) ( subservient) asservito be subject to — être soumis à [law, rule]
2) ( liable)to be subject to — être sujet/-ette à [flooding, fits]; être passible de [tax]
3) ( dependent)to be subject to — dépendre de [approval]
‘subject to alteration’ — ‘sous réserve de modification’
3. [səb'dʒekt]‘subject to availability’ — (of flights, tickets) ‘dans la limite des places disponibles’; ( of goods) ‘dans la limite des stocks disponibles’
transitive verb ( expose)to be subjected to — devoir supporter [noise]; faire l'objet de [attacks]; être soumis à [torture]
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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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