quater

English translation: Not for kudos

10:12 Nov 16, 2004
English language (monolingual) [PRO]
Bus/Financial - Law: Contract(s) / agreement
English term or phrase: quater
a delivery is an intracommunity delivery (within the meaning of art. 28 Quater, under A, EEC Directive 77/388) and the Buyer wishes to use the VAT zero rate that is applicable to such deliveries, the Buyer must inform .....

Any help will be appreciated :-))
bartek
Local time: 05:37
Selected answer:Not for kudos
Explanation:
Article 28c (Exemptions), A (Exempt supplies of goods) of

Directive 77/388
"SIXTH COUNCIL DIRECTIVE
of 17 May 1977
on the harmonization of the laws of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment
consolidated provisions"

http://europa.eu.int/eur-lex/en/consleg/pdf/1977/en_1977L038...
(approx p52 of the pdf)


is:

Article 28 quater (Exonérations), A (Exonération des livraisons de biens) of

"6éme Directives 77/388/CEE
sur le systéme commun de taxe sur la valeur ajoutée
(Texte consolidé)"

http://www.fontaneau.com/directives/6directivestva/28quater....

which is art. 28 Quater, under A, EEC Directive 77/388


The content seems appropriate to Bartek's passage ~


--------------------------------------------------
Note added at 8 hrs 11 mins (2004-11-16 18:23:56 GMT)
--------------------------------------------------

It can also be demonstrated that it isn\'t Article 28d (as a result of whoever wrote the text making a mistake with \'Quater\'), and it isn\'t Article 28,section(etc)4,
because neither has a section/subsection(etc) \"A\" (or a) ~
Selected response from:

DGK T-I
United Kingdom
Local time: 04:37
Grading comment
Thank you, Giuli :-)
4 KudoZ points were awarded for this answer



SUMMARY OF ALL EXPLANATIONS PROVIDED
5 +4fourth (or d a, b,c,d)
Michel A.
4 +2NFG
Richard Benham
4 +2Not for kudos
DGK T-I
4subsection 4
vixen


Discussion entries: 9





  

Answers


2 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
fourth (or d a, b,c,d)


Explanation:
-

Michel A.
Local time: 00:37
Native speaker of: Native in FrenchFrench

Peer comments on this answer (and responses from the answerer)
agree  airmailrpl: quarter?? thanks for the explanation
11 mins
  -> no quarter = 1/4 = one fourth of ---- quater = the fourth (latin)

agree  Richard Benham: I would suggest that there were also Articles 28, 28 Bis and 28 Ter, and then 28 Quater would be the next. (Here="for the fourth time".)//DS has a point: Usually we go 28, 28A, 28B, 28C. But this is an English original and has "quater".
43 mins
  -> Indeed

agree  Agnieszka Hayward (X): aaaw, yes! with Richard Benham
52 mins
  -> Cheers

neutral  David Sirett: In the English version of the directive, this would be c (Article 4c), AFAIK// Not d: in English the second version is a, the third b, etc.
58 mins
  -> "d" which I mentionned ;-) fourth (or "d" a, b,c,d)

agree  Klaus Hartmann: semel, bis, ter, quater, quinquies. French system using Latin numerals.
1 hr
  -> Thanks

neutral  DGK T-I: There are French and English texts of the EU directive - in the French version there is a relevant Article 28 Quater, which is Article 28c in the English version, with both versions starting numbering at 28(on its own) ~
6 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
NFG


Explanation:
I do not wish to take the points here. I think Michel has the right answer.

David makes the point that in English-language legal documents, where a new article or whatever is inserted (say after Article 28), it is usually given the number 28A, whereas in, say, French, it would be 28 bis. So, continuing this reasoning, 28 quater would correspond to 28C. So far so good. But what we have is a text in English referring to "Article 28 Quater". As this is an English-English question, an explanation, rather than a translation, is called for. The explanation is that it is the *third* article *inserted after* Article 28, or the *fourth* article *with the number* 28. It amounts to the same thing.

Just a final speculation: we know that the Romans used inclusive reckoning, whereas in English we use exclusive reckoning (which may be responsible for those tiresome arguments about when centuries and millennia begin and end).

Richard Benham
France
Local time: 05:37
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  David Moore (X): Richard, I think YOU deserve the points for your explanation; Michel gave none....(and mine was a trifle inaccurate)
36 mins
  -> Thanks, but I've never found a shop where I can redeem them yet.

agree  DGK T-I: David Sirett & Richard Benham ~
4 hrs
  -> Thanks Giuli.
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
subsection 4


Explanation:
I'm not an expert on the subject, but I found this answer in the Dutch > English glossary at http://www.proz.com/kudoz/853936

Based on the definition given in the Dutch Van Dale dictionary (quater = (onder) lid 4), quater means '(under) subsection 4'.

--------------------------------------------------
Note added at 5 hrs 23 mins (2004-11-16 15:36:20 GMT)
--------------------------------------------------

In other words, the text refers to Article 28, subsection 4.

--------------------------------------------------
Note added at 5 hrs 28 mins (2004-11-16 15:41:06 GMT)
--------------------------------------------------

Or, rather: Section 28, subsection 4.

vixen
Greece
Local time: 06:37
Native speaker of: Dutch

Peer comments on this answer (and responses from the answerer)
neutral  DGK T-I: very ingenious idea indeed - but as it turns out, although there is a section(etc)4 of Article 28 of Directive 77/388, section 4 doesn't have a subsection A(or even a),so it really must be Art.28c,A(Eng version)&Art.28Quater,A(French version) -A is there~
1 hr
  -> You're right. I checked the reference you gave and saw for myself that section 4 does not have a subsection A.
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Not for kudos


Explanation:
Article 28c (Exemptions), A (Exempt supplies of goods) of

Directive 77/388
"SIXTH COUNCIL DIRECTIVE
of 17 May 1977
on the harmonization of the laws of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment
consolidated provisions"

http://europa.eu.int/eur-lex/en/consleg/pdf/1977/en_1977L038...
(approx p52 of the pdf)


is:

Article 28 quater (Exonérations), A (Exonération des livraisons de biens) of

"6éme Directives 77/388/CEE
sur le systéme commun de taxe sur la valeur ajoutée
(Texte consolidé)"

http://www.fontaneau.com/directives/6directivestva/28quater....

which is art. 28 Quater, under A, EEC Directive 77/388


The content seems appropriate to Bartek's passage ~


--------------------------------------------------
Note added at 8 hrs 11 mins (2004-11-16 18:23:56 GMT)
--------------------------------------------------

It can also be demonstrated that it isn\'t Article 28d (as a result of whoever wrote the text making a mistake with \'Quater\'), and it isn\'t Article 28,section(etc)4,
because neither has a section/subsection(etc) \"A\" (or a) ~

DGK T-I
United Kingdom
Local time: 04:37
Works in field
PRO pts in category: 8
Grading comment
Thank you, Giuli :-)

Peer comments on this answer (and responses from the answerer)
agree  Richard Benham: Well found. Good research effort. I tried Googling "EEC Directive 77/388" or the like and got nothing except a few contracts etc. that referred to it.
47 mins
  -> good teamwork :-)

agree  vixen
16 hrs
  -> the Dutch approach was a brilliant idea, though ~
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