économie patente proportionelle

English translation: savings on variable business license fee [patente]

18:42 Dec 9, 2019
French to English translations [PRO]
Engineering: Industrial
French term or phrase: économie patente proportionelle
Hello,

This is a document (a claim) from Nouvelle Calédonie

Analyses de la réclamation
La réclamation, datée du...., se compose de 3 pages:
1 tableau de quelques lignes, faisant apparaître en total le montant de la réclamation:.....
then there is said table:

Perte de CA sur période 12 mois post sinistre
...
Quantité perdues en kg

Coût matière
CA perdu - coût matière, under which, there is "economie frais exportation ...kg and then underneath "economie patente proportionnelle de 2.4% du coût MP.

Could it be "proportional franchise tax"? (found on a WR forum)

If I have understood correctly, this "patente proportionnelle" is specific to New Caledonia, so propapbly doesn't have an english equivalent.

Any help would be great!
Thank you.
Louisa Tchaicha
Tunisia
Local time: 07:40
English translation:savings on variable business license fee [patente]
Explanation:
économie patente proportionnelle
savings on the variable business license fee [patente]

Business license fee (patente) : This tax, to which all businesses, whether commercial or professional, are subject, is divided into fixed and variable components. The fixed component is calculated by various formulas, the elements of which include the space utilized and the number of employees.
The variable component is 1.2% of the CIF value of imports, surtaxes up to 110% apply
https://www.pwc.com/nc/en/doing-business-in-new-caledonia/co...


Business license fees (fixed and variable); the variable fee corresponds to 1.2% of the Cost, Insurance, Freight [CIF] value of imports of the company
https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf


la patente n’est pas une autorisation d’exercer mais une taxe due par toute personne physique ou morale qui exerce une activité professionnelle non salariée.
Elle est calculée annuellement en fonction du type et des caractéristiques de l’activité professionnelle et se compose :
d’un droit fixe qui se décompose en deux parties :
une taxe déterminée établie selon la nature de la profession d’après un tarif,une taxe variable qui tient compte des véhicules utilitaires, engins divers, locaux commerciaux.
d’un droit proportionnel calculé d’après les opérations en douane.

https://dsf.gouv.nc/impots/patente

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Note added at 2 hrs (2019-12-09 21:22:26 GMT)
--------------------------------------------------

Second link is broken, here it is again
https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf
Selected response from:

Cyril Tollari
France
Local time: 07:40
Grading comment
Thanks to everybody for your help and time! I went with this answer.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2savings on variable business license fee [patente]
Cyril Tollari
4savings on taxation of imported goods / imports ("patente proportionelle")
Daryo


Discussion entries: 6





  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
economie patente proportionelle
savings on variable business license fee [patente]


Explanation:
économie patente proportionnelle
savings on the variable business license fee [patente]

Business license fee (patente) : This tax, to which all businesses, whether commercial or professional, are subject, is divided into fixed and variable components. The fixed component is calculated by various formulas, the elements of which include the space utilized and the number of employees.
The variable component is 1.2% of the CIF value of imports, surtaxes up to 110% apply
https://www.pwc.com/nc/en/doing-business-in-new-caledonia/co...


Business license fees (fixed and variable); the variable fee corresponds to 1.2% of the Cost, Insurance, Freight [CIF] value of imports of the company
https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf


la patente n’est pas une autorisation d’exercer mais une taxe due par toute personne physique ou morale qui exerce une activité professionnelle non salariée.
Elle est calculée annuellement en fonction du type et des caractéristiques de l’activité professionnelle et se compose :
d’un droit fixe qui se décompose en deux parties :
une taxe déterminée établie selon la nature de la profession d’après un tarif,une taxe variable qui tient compte des véhicules utilitaires, engins divers, locaux commerciaux.
d’un droit proportionnel calculé d’après les opérations en douane.

https://dsf.gouv.nc/impots/patente

--------------------------------------------------
Note added at 2 hrs (2019-12-09 21:22:26 GMT)
--------------------------------------------------

Second link is broken, here it is again
https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf

Cyril Tollari
France
Local time: 07:40
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 4
Grading comment
Thanks to everybody for your help and time! I went with this answer.
Notes to answerer
Asker: Merci Cyril !


Peer comments on this answer (and responses from the answerer)
agree  philgoddard
2 hrs
  -> Thank you

agree  Michael Confais (X)
12 hrs
  -> Thank you

agree  Yvonne Gallagher
14 hrs
  -> Thank you

disagree  Daryo: your own ref says "la patente n’est pas une autorisation d’exercer" so where the "licence" came from ??? // https://www.ey.com/gl/en/services/tax/global-tax-guide-archi... even them are not immune from literal (mis)translation ...
23 hrs
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1 day 2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
savings on taxation of imported goods / imports ("patente proportionelle")


Explanation:
économie patente proportionelle = savings made on not having to pay "patente proportionelle"


Patente

L’imposition à la patente est obligatoire pour toute personne physique ou morale qui entreprend en Nouvelle-Calédonie l’exercice d’un commerce, d’une industrie ou d’une profession, pour son propre compte et dans un but lucratif.

Ainsi la patente n’est pas une autorisation d’exercer mais une taxe due par toute personne physique ou morale qui exerce une activité professionnelle non salariée.

...

Elle est calculée annuellement en fonction du type et des caractéristiques de l’activité professionnelle et se compose :

-- d’un droit fixe qui se décompose en deux parties :

-- une taxe déterminée établie selon la nature de la profession d’après un tarif, une taxe variable qui tient compte des véhicules utilitaires, engins divers, locaux commerciaux.

-- d’un droit proportionnel calculé d’après les opérations en douane.

https://dsf.gouv.nc/impots/patente#fd5f6c18-11ae-4e90-abf3-0...


so "patente proportionelle" concerns ONLY "les opérations en douane", IOW in practical effect it's a customs duty, proportional to the volume of importation.

Again, as it's a local term that is more than mildly misleading, I would put a "clear" translation [the WHOLE of "patente proportionelle" is in effect a taxation of imports] and add the original term to avoid errors in back-translating.


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Note added at 1 day 2 hrs (2019-12-10 21:34:20 GMT)
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Strictly speaking "opérations en douane" could be importation or exportation - to be checked with the rest of the ST.

Usually only imports are taxed, exports tend to be subsidised in one form or another.

Daryo
United Kingdom
Local time: 06:40
Native speaker of: Native in SerbianSerbian, Native in FrenchFrench
PRO pts in category: 8
Notes to answerer
Asker: Thank you Daryo, yes they're talking about imports.

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