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kusovníková vazba
přiznat daň nebo přiznat uskutečnění plnění
May 8, 2014 18:36
10 yrs ago
2 viewers *
Czech term

plátci náleží za plnění

Czech to English Law/Patents Law: Taxation & Customs
V případě opravy základu daně a výše daně, pokud nedojde k dodání
zboží podle § 13 odst. 3 písm. d), plátce sníží výši daně o částku daně
vypočítanou podle § 37 odst. 1 ze základu daně stanoveného jako rozdíl
mezi úplatou bez daně, která *plátci náleží za plnění* podle § 13 odst. 3
písm. d), a částkou bez daně, která plátci náleží do dne předčasného
ukončení smlouvy. Opravu lze provést do 3 let od konce kalendářního
roku, v němž nastala skutečnost, na jejímž základě nedošlo k převedení
vlastnického práva na uživatele.

I'd like to make sure I'm understanding this phrase correctly.
Thank you
Proposed translations (English)
4 payable to the taxpayer for taxable supplies
4 (to which) the taxpayer is entitled for goods and/or services...
3 that the taxpayer is due for the performance

Discussion

Dylan Edwards (asker) May 14, 2014:
Yes, that's a very important point - that “daň” is sometimes “VAT” and sometimes “(income) tax”. It's something to be aware of, especially in a job of this kind, which is just selected extracts from the legislation, without the definitions of the terms.
Stuart Hoskins May 9, 2014:
This is why Czech VAT law is so messed up and difficult to translate. Sometimes “daň” is VAT, sometimes it’s “[income] tax”, hence the need to differentiate them in translation. As far as I recall “osoba povinná k dani” is a “taxable person” who may or may not be liable to pay VAT. But don’t take my word for it (it’s been a while…). I might have time to look into it a little later. But I'm sure someone more qualified will also contribute.
Dylan Edwards (asker) May 9, 2014:
Stuart, generally your comments on the terminology still stand, but I'm interested to note that there's a section of the text where "plátce" and "osoba povinná k dani" apparently mean two different things.
Dylan Edwards (asker) May 9, 2014:
Noted! Thank you for your comments.
Stuart Hoskins May 9, 2014:
This is VAT law so you cannot translate “plátce” as taxpayer, nor can you translate “daň” as tax here. They are “person liable for VAT/to pay VAT” (or similar) and “VAT”, respectively. As for plnění, treat it either as (i) a transaction directly related to VAT, i.e. as shorthand for “zdanitelné plnění” (and translate it as “chargeable event”); or (ii) a more generic contractual transaction (and translate it as “consideration” http://en.wikipedia.org/wiki/Consideration or performance or, if you’re absolutely sure, “goods and services“, though these have their own separate chapters under the VAT Act).
Dylan Edwards (asker) May 8, 2014:
I saw a translation of this text that made me wonder whether I was understanding "plnění" correctly here. That translation doesn't make any sense to me and I think it's a machine translation.

Proposed translations

3 hrs
Selected

payable to the taxpayer for taxable supplies

...
Note from asker:
Thank you. I used "payable to...". This is closest to the wording I used. I see we have to be very cautious about when to say "tax" and when to say "VAT".
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you!"
25 mins
Czech term (edited): která plátci náleží za plnění

that the taxpayer is due for the performance

You raise/get a VAT invoice, but title to the property hasn’t been transferred in full, only partly. So you need to amend/rectify? the situation VAT-wise (ie get part of your VAT back, or pay more, depending on whether you are the supplier or the purchaser).

--------------------------------------------------
Note added at 26 mins (2014-05-08 19:02:30 GMT)
--------------------------------------------------

“nedojde k dodání zboží nebo převodu nemovitosti podle § 13 odst. 3 písm. d) zákona o DPH (jedná se o finanční pronájem, který je z pohledu zákona o DPH dodáním zboží nebo převodem nemovitosti)”
Something went wrong...
27 mins

(to which) the taxpayer is entitled for goods and/or services...

...under section...
To put a long story short, amounts invoiced for goods and/or services defined in that Section 13(3d)
Something went wrong...
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