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1 taxe sur la valeur ajoutée
Dictionnaire juridique, politique, économique et financier > taxe sur la valeur ajoutée
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2 TVA
Dictionnaire juridique, politique, économique et financier > TVA
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3 taxe
taxe [taks]feminine noun• hors taxes [boutique, article] duty-free ; (sur facture) exclusive of VAT ; [prix] before tax attrib* * *taks1) Commerce, Économie taxboutique hors taxes — duty-free shop GB ou store US
toutes taxes comprises, TTC — inclusive of tax
2) Droit taxation•Phrasal Verbs:* * *taks nf1) tax2) (douanière) duty* * *taxe nf1 Comm, Écon, Fisc tax; taxe progressive graduated tax; une taxe de 5% a 5% tax; taxe locale/communale/régionale local/municipal/regional tax; taxe sur tax on [produit, plus-value, transaction, producteur]; la taxe sur le tabac/nucléaire the tax on tobacco/nuclear energy; les taxes sur les importations import levies; total hors taxes total exclusive of tax; boutique hors taxes duty-free shop GB ou store US; 500 euros hors taxes 500 euros exclusive of tax; 100 euros toutes taxes comprises, 100 euros TTC 100 euros inclusive of tax;2 Jur taxation.taxe d'aéroport airport tax; taxe d'apprentissage ≈ training levy; taxe de douane customs duty; taxe foncière property tax; taxe d'inhabitation tax on unoccupied property; taxe d'habitation ≈ council tax (paid by residents to cover local services); taxe parafiscale indirect taxation ¢; taxe postale postage; taxe professionnelle ≈ business rates (pl) GB, business taxes (pl) US; taxe de raccordement connection charge; taxe de séjour tourism tax; taxe à la valeur ajoutée value added tax.[taks] nom féminintaxe sur le chiffre d'affaires sales ou turnover taxtaxe de séjour visitor's ou tourist tax -
4 TVA
French Value Added Tax, or sales tax. The main rate in 2013 was 19.6%, and the reduced rate 5.5%. As is the custom throughout Europe, prices displayed at retail level, i.e. in shops, restaurants, hotels, domestic e-commerce websites, always include TVA, so there is nothing to be added to the price indicated when the customer comes to pay. On the other hand, prices listed for B-to-B (business to business) sales are normally indicated "hors taxe", i.e. excluding tax, since businesses will pay the tax but then reclaim it (if registered for VAT in France), or else be billed without tax in the case of cross-border sales to companies VAT registered in another European Union country. -
5 TVA
TVA [tevea]feminine noun( = taxe sur la valeur ajoutée) VAT → IMPÔTS* * *teveanom féminin (abbr = taxe à la valeur ajoutée) VAT* * *tevea abr nfSee:VAT, (value added tax)* * *TVA nf (abbr = taxe à la valeur ajoutée) VAT; la TVA sur l'automobile VAT on cars.≃ VAT
См. также в других словарях:
Value-Added Tax - VAT — A type of consumption tax that is placed on a product whenever value is added at a stage of production and at final sale. Value added tax (VAT) is most often used in the European Union. The amount of value added tax that the user pays is the cost … Investment dictionary
value-added tax (VAT) — Government levy on the amount a firm adds to the price of a goods or services as value is added that is, at each step of their production and distribution. In the most common method of calculation, the seller subtracts the sum of taxes paid on… … Universalium
Value Added Tax-free Exports from the Channel Islands — are exports of goods from the Channel Islands on which value added tax (VAT) is not levied. In recent years, companies in the United Kingdom have expressed concern at the competition thereby offered to their goods on which VAT is… … Wikipedia
value-added tax — (VAT) a tax levied on the supply of goods or services in the UK and on the importation of goods into the UK. The imposition of VAT was required as a condition of the UK s entry into the European Community, and the original provisions were… … Law dictionary
value added tax — index ad valorem Burton s Legal Thesaurus. William C. Burton. 2006 value added tax … Law dictionary
Value Added Tax — (VAT) tax that is added to the value of a product at the time of manufacture and paid by the customer at the time of purchase … English contemporary dictionary
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
value-added tax — Tax added onto a product during each step of production, from raw material to finished good. Bloomberg Financial Dictionary * * * value added tax value added tax ➔ tax1 * * * value added tax UK US (also value added tax) noun [C or U ] TAX ► VAT( … Financial and business terms
value added tax — UK US noun [uncountable] vat Thesaurus: types of tax and taxationhyponym * * * ˌvalue ˈadded tax [value added tax] noun … Useful english dictionary
Value Added Tax Act 1994 — (VATA) EC Directive 2006/112/EC (which recast the Sixth VAT Directive (77/388/EEC) with effect from 1 January 2007) is the principal directive governing value added tax and is implemented in the UK by the VATA. It sets out the framework of the… … Law dictionary
value–added tax — value–ad·ded tax n: a tax levied at each addition of value in the processing of a raw material, the performance of a service, or the production and distribution of a commodity with each payer except the consumer reimbursed from payment at the… … Law dictionary