14:08 Oct 1, 2019 |
English to French translations [PRO] Bus/Financial - Law: Taxation & Customs / VAT | |||||||
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| Selected response from: Samuel Clarisse France Local time: 05:12 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +1 | Mise à dispostion de terrains |
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4 | offre de terrain |
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Summary of reference entries provided | |||
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What is a "supply of land" ? |
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Discussion entries: 3 | |
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Mise à dispostion de terrains Explanation: C'est ce que je comprends au vu du contexte proposé... |
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offre de terrain Explanation: Favorise la rétention foncière (réduit l'offre de terrain). |
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1 hr peer agreement (net): +1 |
Reference: What is a "supply of land" ? Reference information: 2. Supplies of land 2.1 What constitutes land For the purposes of VAT, the term land includes any buildings, civil engineering works, walls, trees, plants and any other structure or natural object in, under or over it as long as they remain attached to it. 2.2 How to make a supply of land You make a supply of land by making a grant of an interest in, right over or licence to occupy land in return for a payment or consideration. If you make free supplies of land you should read paragraph 7.6. A grant includes an assignment or surrender. A grant is the sale of a freehold or other interest, or the creation of a lease or a letting of land. An assignment is the transfer of a lease by an existing tenant to a new tenant. A surrender is giving up an interest in land to the person who granted it to you. More information on surrenders can be found in paragraph 10.3 and 10.4. Pour plus de détails: https://www.gov.uk/hmrc-internal-manuals/vat-land-and-proper... https://www.gov.uk/hmrc-internal-manuals/vat-land-and-proper... https://www.gov.uk/guidance/vat-on-land-and-property-notice-742#para21 |
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