TERMIUM Plus®
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VAT PAYER [1 record]
Record 1 - internal organization data 2009-03-17
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- VAT payer
1, record 1, English, VAT%20payer
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- value-added tax payer 2, record 1, English, value%2Dadded%20tax%20payer
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A 'VAT payer' is a natural or legal person who has registered as such with the tax administrator. After the law comes into force, VAT payers will be granted VAT payer codes that will be valid throughout the European Union. 3, record 1, English, - VAT%20payer
Record 1, Key term(s)
- value added tax payer
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- assujetti à la TVA
1, record 1, French, assujetti%20%C3%A0%20la%20TVA
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assujetti à la taxe sur la valeur ajoutée 2, record 1, French, assujetti%20%C3%A0%20la%20taxe%20sur%20la%20valeur%20ajout%C3%A9e
correct, masculine noun
- assujetti à la taxe à la valeur ajoutée 3, record 1, French, assujetti%20%C3%A0%20la%20taxe%20%C3%A0%20la%20valeur%20ajout%C3%A9e
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En vertu de la directive TVA, toute activité économique effectuée par un assujetti à la TVA doit être soumise à la TVA, sauf si une exonération est explicitement autorisée. 4, record 1, French, - assujetti%20%C3%A0%20la%20TVA
Record number: 1, Textual support number: 2 CONT
[...] un assujetti à la taxe à la valeur ajoutée, à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ou à l'impôt sur les sociétés dès lors que ceux-ci ne relèvent pas des dispositions précédentes. 3, record 1, French, - assujetti%20%C3%A0%20la%20TVA
Record 1, Spanish
Record 1, Textual support, Spanish
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