Glossary entry

French term or phrase:

à concurrence du surplus

English translation:

on anything exceeding that

Added to glossary by Tony M
Aug 12, 2012 21:04
11 yrs ago
1 viewer *
French term

à concurrence du surplus

French to English Bus/Financial Law: Taxation & Customs Belgium, VAT
Exemption de la TVA à concurrence de 67% de la base d’imposition et paiement de la TVA à concurrence du surplus – Article 42, § 3, premier alinéa, 4° du code de la TVA – Décision du 06 décembre 2007, n° E.T.
61802 »
Change log

Aug 12, 2012 23:37: writeaway changed "Field (specific)" from "Law: Contract(s)" to "Law: Taxation & Customs"

Sep 28, 2012 05:12: Tony M Created KOG entry

Votes to reclassify question as PRO/non-PRO:

Non-PRO (1): Nikki Scott-Despaigne

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Proposed translations

+3
48 mins
Selected

on anything exceeding that

I think you really need to get away from seeking any kind of direct one-for-one translation here, because of the special way these terms are used in FR, and especially administrative FR!

If my understanding is correct, what they mean in layman's terms is that the first 67% (of this 'base') is exempted from VAT, and then everything else above that is subject to VAT.

So I think you'll need to work on the sentence as a whole, in order to turn that into elegant EN in a suitable register.

In particular, what this 'base d'imposition' actually consists of may well be crucial in expressing this correctly; without looking into it further? I'm sort of assuling it ust be the 'nett taxable amount' — or rather, that WOULD be taxable were it not for this exemption.
Peer comment(s):

agree Nikki Scott-Despaigne : You're right, the "surplus" being anything above the 67%; on anything in excess of that amount.
1 hr
Thanks, Nikki!
agree B D Finch
11 hrs
Thanks, B!
agree Yvonne Gallagher
3 days 12 hrs
Thanks, Gallagy!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks Tony!"
5 hrs

on the remainder

67% of the basis is exempt from VAT. VAT is payable on the remaining 33%.
Peer comment(s):

neutral Tony M : Need to be slightly careful here! Depending on the exact context, the sum involved could actually be more than 100%, which is why I avoided saying 'the rest'; we don't know what this 'base' is...
2 hrs
Something went wrong...
2 mins

in the amount of the excess

Other ways of expressing this are possible, but "à concurrence de" means "up to the amount/limit of", just as with 67% earlier in the sentence.

This phrase is in most decent dictionaries an, from memory, also in the ProZ glossaries.

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Note added at 4 mins (2012-08-12 21:08:27 GMT)
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You might use "up to the amount of the surplus/excess", "within the limit of the excess" etc. As I say, there are a number of possibilities.

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Note added at 2 hrs (2012-08-12 23:36:39 GMT)
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Tony's right. I expressed this clumsily! The "surplus" in question is the amount above the 67%, the "à concurrence de" meaning in the sum of. You have to fiddle around with the sentence a little to get the melody right in English : exemption on the first 67% and liable for VAT on the excess.

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Note added at 2 hrs (2012-08-12 23:37:18 GMT)
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VAT due on the excess, anything above 67%

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Note added at 2 hrs (2012-08-12 23:39:06 GMT)
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"on anything in excess of that amount"

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Note added at 7 hrs (2012-08-13 04:55:48 GMT)
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@ Nancy : all credit to Tony for pointing out my curfuffled version!!!
Note from asker:
Thanks Nikki, I was playing around with something along the lines of your "exemption on the first 67% and liable for VAT on the excess" above.
Peer comment(s):

neutral Tony M : Actually, Nikki, I don't think you can really express it quite this way, just like that: it means the first 67% is exempt from VAT and anything above that is subject to VAT; but they are not going to pay VAT 'in the amount of the excess'!
20 mins
Yes, in the sum of, as you say, in other words on anything above the 67%
Something went wrong...
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