Jun 4, 2019 15:33
4 yrs ago
French term

prestations immatérielles

French to English Bus/Financial Finance (general) balance sheet
Context:
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" ?

Discussion

Germaine Jun 7, 2019:
Prestations immatérielles Pour ce qui touche à la TVA, les «prestations immatérielles" sont définies aux articles 256 à 259B du CGI :

https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEG...
https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte...
Francois Boye Jun 5, 2019:

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
Shabelula Jun 4, 2019:
intangible services

Proposed translations

-2
2 hrs
Selected

intangibles products

Intangible products—travel, freight forwarding, insurance, repair, consulting, computer software, investment banking, brokerage, education, health care, accounting—can seldom be tried out, inspected, or tested in advance. Prospective buyers are generally forced to depend on surrogates to assess what they’re likely to get.

Source: https://hbr.org/1981/05/marketing-intangible-products-and-pr...
Peer comment(s):

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
Something went wrong...
4 KudoZ points awarded for this answer.
-1
1 hr

intangible benefits

A suggestion that seems to match
Peer comment(s):

disagree Eliza Hall : You're in the ballpark here, but services are specific things you can buy; benefits aren't.
10 hrs
Something went wrong...
+1
2 hrs

intangible services

cross-border B2C supplies of intangible services of which VAT is deductible

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, ...
Peer comment(s):

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
Something went wrong...
-1
2 hrs

IP - intellectual property and other professional services

Most services are intangible and non-material, rather than immaterial = irrelevant.
Example sentence:

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

Peer comment(s):

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
Something went wrong...

Reference comments

1 hr
Reference:

prestations de services immatérielles (publicité, conseil, location de biens meubles corporels)

Prestations de services - CCI Haute-Loire
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.
Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search