geltend machen

English translation: is non-refundable

12:14 Aug 8, 2005
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: geltend machen
The sentence reads: "Die gesetzliche Mehrwertsteuer für die Vermittlungsleistung des Unternehmens kann nicht im Wege einer Exportlieferung geltend gemacht werden, jedoch von umsatzsteuerpflichtigen Unternehmen im Wege des Vorsteuerabzugs (Österreich) oder der Binnenmarktregelung (sonstige EU) oder eventuell durch Vorsteuerrückerstattung beim Finanzamt (Drittland)." Would "geltend machen" be "deducted" in this context, or perhaps "reclaimed" (active) or "refunded" (passive)? Any tax experts out there? Shouldn't it also be "Mehrwertsteuerrückerstattung" instead of "Vorsteuerrückerstattung"? Thanks for your help!
Brainstorm
Austria
Local time: 10:37
English translation:is non-refundable
Explanation:
this would be the term for an individual outside the EU trying get back VAT paid, which is usually possible, though apparently not in this case:

'the lot is held outside of the EC and VAT is payable on the buyers commission only (outside of the margin scheme) and is non-refundable'
http://www.cooperowen.com/faqs.asp

in the context of a business, exports are either exempt or zero-rated, so no VAT is charged and various mechanisms exist to enable firms to reclaim input VAT paid:
http://europa.eu.int/comm/taxation_customs/taxation/vat/how_...

'Vorsteuer' just means input VAT

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Note added at 2 hrs 15 mins (2005-08-08 14:30:12 GMT)
--------------------------------------------------

re businesses: VAT exemption/zero-rating is perhaps not relevant here. If VAT *has* been charged, then the company should be able to claim it back in the ways mentioned
Selected response from:

Kieran McCann
United Kingdom
Local time: 09:37
Grading comment
Great reseearch! Thanks very much!
4 KudoZ points were awarded for this answer



Summary of answers provided
3can not be applied to/for
mustafaer
3deemed to constitute part of...
Lancashireman
3is non-refundable
Kieran McCann
2s.u.
Claire Langhard


Discussion entries: 2





  

Answers


7 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
can not be applied to/for


Explanation:
-

mustafaer
Türkiye
Local time: 11:37
Native speaker of: Native in TurkishTurkish, Native in EnglishEnglish
PRO pts in category: 4
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
deemed to constitute part of...


Explanation:
VAT on the auctioneer’s commission cannot be deemed to constitute part of an export order
VAT is not normally charged on purchases made at auction unless the goods are new. The auctioneer’s commission (usually between 10% and 15%) does however attract VAT. I read this to mean that you can’t claim back VAT on an export order because the auctioneer's service itself is separate.


Lancashireman
United Kingdom
Local time: 09:37
Native speaker of: Native in EnglishEnglish
PRO pts in category: 34
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
kann nicht...geltend gemacht werden
is non-refundable


Explanation:
this would be the term for an individual outside the EU trying get back VAT paid, which is usually possible, though apparently not in this case:

'the lot is held outside of the EC and VAT is payable on the buyers commission only (outside of the margin scheme) and is non-refundable'
http://www.cooperowen.com/faqs.asp

in the context of a business, exports are either exempt or zero-rated, so no VAT is charged and various mechanisms exist to enable firms to reclaim input VAT paid:
http://europa.eu.int/comm/taxation_customs/taxation/vat/how_...

'Vorsteuer' just means input VAT

--------------------------------------------------
Note added at 2 hrs 15 mins (2005-08-08 14:30:12 GMT)
--------------------------------------------------

re businesses: VAT exemption/zero-rating is perhaps not relevant here. If VAT *has* been charged, then the company should be able to claim it back in the ways mentioned

Kieran McCann
United Kingdom
Local time: 09:37
Works in field
Native speaker of: English
PRO pts in category: 70
Grading comment
Great reseearch! Thanks very much!
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
s.u.


Explanation:
have found: claimed, enforced, asserted, demanded, made valid....etc.
Here I think that cannot be claimed or demanded, but I am not really sure!

Claire Langhard
Switzerland
Local time: 10:37
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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