French term
prestations immatérielles
Item in ASSET ACCOUNT
"Etat - impôts sur les bénéfices
TVA déductible sur autres biens & services
TVA déductible sur prestations immatérielles
Crédit de TVA à reporter
Remboursement de TVA demandé"
- "intangible services" ?
4 -2 | intangibles products | Francois Boye |
3 -1 | intangible benefits | Alex Grimaldi |
1 +1 | intangible services | andres-larsen |
3 -1 | IP - intellectual property and other professional services | Adrian MM. |
Proposed translations
intangibles products
Source: https://hbr.org/1981/05/marketing-intangible-products-and-pr...
disagree |
Eliza Hall
: "Products" is broader than "services" (it includes both goods and services).
9 hrs
|
What's the point? May I add that a service is intangible by definition?https://www.marketing91.com/intangibility-in-services/
|
|
disagree |
Germaine
: "products" are usually seen as "tangibles".
3 days 1 hr
|
intangible benefits
disagree |
Eliza Hall
: You're in the ballpark here, but services are specific things you can buy; benefits aren't.
10 hrs
|
intangible services
sources:
View PDF - VAT Systems
https://www.vatsystems.eu/print/view/pdf/.../block_5?view......
20 dic. 2018 - However, in the case of B2C supplies of intangible services from the ... charged for such type of services (Article 59 of the 6th VAT Directive). .... VAT Directive 2006/112; .... The Council Implementing Decision (EU) 2019/309 of 18 February ..... The total cross-border digital sales value is not higher than GBP ...
VAT/GST treatment of cross-border services - KPMG LLP
https://assets.kpmg.com/content/.../xx/.../ess-survey-13-nov... -
... issue of how to collect tax on cross-border sales by remote .... understanding the new VAT rules applicable to digital goods .... 4 New Zealand Inland Revenue, GST: Cross-border services, intangibles and .... of supply of services [2013] OJ L284/1 (Council Regulation 1042/2013), art 9a. ..... 41 EU Directive 2006/112/EC, art.
Directive 2006/112/EC - EUR-Lex - europa.eu
https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:32...
Council Directive 2006/112/EC of 28 November 2006 on the common .... Amended by, 32008L0008, Replacement, Article 59 BIS, 01/01/2015 ..... Amended by, 12012JN05/08, Replacement, Annex X Title, 01/07/2013 ...... Content of invoices .... out only supplies of goods or services in respect of which VAT is not deductible, ...
agree |
Eliza Hall
: Yep. See title of this legal guide to VAT, as well as pp.32, 38, 46 & 49: https://www.dlapiper.com/~/media/files/insights/.../05/globa...
9 hrs
|
disagree |
Francois Boye
: services are intangible by nature. https://www.marketing91.com/intangibility-in-services/
19 hrs
|
agree |
Germaine
: "prestations" = services par définition. See discussion.
3 days 2 hrs
|
IP - intellectual property and other professional services
Régime particulier pour : les cessions et concessions de droits d'auteur, brevets, licences, marques; les *locations de biens meubles* (sauf moyens de transport); pub/licity?; prestations de conseillers, ingénieurs, bureaux d'études; l'expertise compta
http://www.linguee.com/french-english/translation/prestations+immatérielles.html
http://www.dcg74.org/tva-taxe-sur-la-valeur-ajoutee/tva-prestations-immaterielles.html
disagree |
Eliza Hall
: You've given examples of intangibles (IP) and intangible services, rather than translating the term. Andres-Larsen is right with "intangible services." See: https://www.dlapiper.com/~/media/files/insights/.../05/globa...
8 hrs
|
neutral |
Germaine
: In context, it’s more than that. See discussion.
3 days 2 hrs
|
Reference comments
prestations de services immatérielles (publicité, conseil, location de biens meubles corporels)
https://www.hauteloire.cci.fr/sites/.../prestations_de_servi...
PRESTATIONS DE SERVICES:
QUELLE TVA APPLIQUER ?
Prestations immatérielles (publicité, conseil, location de biens meubles corporels ...) autres que les services électroniques (art. 59 de la directive 2006/112/CE)
Imposition à la TVA du lieu d'établissement du prestataire.
Pas d'imposition en France si preneur établi hors UE.
Mais, taxation en France si prestataire établi hors UE et service utilisé en France.
Discussion
https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEG...
https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte...
Intangible products
Intangible products include all goods sold to customers that can't actually be seen, touched, sniffed or otherwise handled by the consumer. Examples of intangible products include insurance, tax services, cell phone service, some computer software and transportation services