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  3. Law: Taxation & Customs

à concurrence du surplus

English translation: on anything exceeding that

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:à concurrence du surplus
English translation:on anything exceeding that
Entered by: Tony M

21:04 Aug 12, 2012
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Belgium, VAT
French term or phrase: à concurrence du surplus
Exemption de la TVA à concurrence de 67% de la base d’imposition et paiement de la TVA à concurrence du surplus – Article 42, § 3, premier alinéa, 4° du code de la TVA – Décision du 06 décembre 2007, n° E.T.
61802 »
NancyLynn
Canada
Local time: 20:26
on anything exceeding that
Explanation:
I think you really need to get away from seeking any kind of direct one-for-one translation here, because of the special way these terms are used in FR, and especially administrative FR!

If my understanding is correct, what they mean in layman's terms is that the first 67% (of this 'base') is exempted from VAT, and then everything else above that is subject to VAT.

So I think you'll need to work on the sentence as a whole, in order to turn that into elegant EN in a suitable register.

In particular, what this 'base d'imposition' actually consists of may well be crucial in expressing this correctly; without looking into it further? I'm sort of assuling it ust be the 'nett taxable amount' — or rather, that WOULD be taxable were it not for this exemption.
Selected response from:

Tony M
France
Local time: 02:26
Grading comment
Thanks Tony!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3on anything exceeding that
Tony M
5in the amount of the excess
Nikki Scott-Despaigne
4on the remainder
Attorney DC Bar


  

Answers


48 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
on anything exceeding that


Explanation:
I think you really need to get away from seeking any kind of direct one-for-one translation here, because of the special way these terms are used in FR, and especially administrative FR!

If my understanding is correct, what they mean in layman's terms is that the first 67% (of this 'base') is exempted from VAT, and then everything else above that is subject to VAT.

So I think you'll need to work on the sentence as a whole, in order to turn that into elegant EN in a suitable register.

In particular, what this 'base d'imposition' actually consists of may well be crucial in expressing this correctly; without looking into it further? I'm sort of assuling it ust be the 'nett taxable amount' — or rather, that WOULD be taxable were it not for this exemption.

Tony M
France
Local time: 02:26
Native speaker of: Native in EnglishEnglish
PRO pts in category: 28
Grading comment
Thanks Tony!

Peer comments on this answer (and responses from the answerer)
agree  Nikki Scott-Despaigne: You're right, the "surplus" being anything above the 67%; on anything in excess of that amount.
1 hr
  -> Thanks, Nikki!
agree  B D Finch
11 hrs
  -> Thanks, B!
agree  Yvonne Gallagher
3 days 12 hrs
  -> Thanks, Gallagy!
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
on the remainder


Explanation:
67% of the basis is exempt from VAT. VAT is payable on the remaining 33%.

Attorney DC Bar
Local time: 02:26
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 2

Peer comments on this answer (and responses from the answerer)
neutral  Tony M: Need to be slightly careful here! Depending on the exact context, the sum involved could actually be more than 100%, which is why I avoided saying 'the rest'; we don't know what this 'base' is...
2 hrs
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2 mins   confidence: Answerer confidence 5/5
in the amount of the excess


Explanation:
Other ways of expressing this are possible, but "à concurrence de" means "up to the amount/limit of", just as with 67% earlier in the sentence.

This phrase is in most decent dictionaries an, from memory, also in the ProZ glossaries.

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Note added at 4 mins (2012-08-12 21:08:27 GMT)
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You might use "up to the amount of the surplus/excess", "within the limit of the excess" etc. As I say, there are a number of possibilities.

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Note added at 2 hrs (2012-08-12 23:36:39 GMT)
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Tony's right. I expressed this clumsily! The "surplus" in question is the amount above the 67%, the "à concurrence de" meaning in the sum of. You have to fiddle around with the sentence a little to get the melody right in English : exemption on the first 67% and liable for VAT on the excess.

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Note added at 2 hrs (2012-08-12 23:37:18 GMT)
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VAT due on the excess, anything above 67%

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Note added at 2 hrs (2012-08-12 23:39:06 GMT)
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"on anything in excess of that amount"

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Note added at 7 hrs (2012-08-13 04:55:48 GMT)
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@ Nancy : all credit to Tony for pointing out my curfuffled version!!!


Nikki Scott-Despaigne
Local time: 02:26
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 27
Notes to answerer
Asker: Thanks Nikki, I was playing around with something along the lines of your "exemption on the first 67% and liable for VAT on the excess" above.


Peer comments on this answer (and responses from the answerer)
neutral  Tony M: Actually, Nikki, I don't think you can really express it quite this way, just like that: it means the first 67% is exempt from VAT and anything above that is subject to VAT; but they are not going to pay VAT 'in the amount of the excess'!
20 mins
  -> Yes, in the sum of, as you say, in other words on anything above the 67%
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