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nachträgliches Erbringen von Einzelleistungen (Uni)
Teampult

Glossary entry

German term or phrase:

ohne vorsteuerschädliche Ausgangsumsätze

English translation:

excluding sales ineligible for deduction of input VAT

Added to glossary by Ted Wozniak
Oct 21, 2009 15:15
14 yrs ago
5 viewers *
German term

ohne vorsteuerschädliche Ausgangsumsätze

German to English Law/Patents Law: Taxation & Customs Taxation of associations
Aus einer Graphik zur umsatzsteuerlichen Behandlung von Verbänden:
"Unternehmerischer Bereich ohne vorsteuerschädliche Ausgangsumsätze"
Proposed translations (English)
3 -1 excluding VAT-exempt sales
4 exclusive of sales affecting tax/VAT payable in advance
4 -1 without tax-injury output conversions
1 without tax-deferred initial sales
Change log

Oct 22, 2009 21:19: Ted Wozniak Created KOG entry

Discussion

Fatih Mehmet Şen Oct 22, 2009:
MwSt. has been used in Germany for years. You can see it in tens of thousands of books and documents. It stands for VAT. If you are a linguist, you should know that even if an institute changes a word with another one, people will stick with the old one. Language is not something that you can control.

Proposed translations

-1
3 hrs
Selected

excluding VAT-exempt sales

vorsteuerschädlich is VAT exempt (schädlich in the sense that these sales are not deductible for input VAT purposes thus decreasing the amount of deductible input VAT.

A longer translation if you have space would be "excluding sales not eligible for deduction of input VAT"
Reference:

http://www.wuk-leutenecker.de/downloads/mandanteninfos/rundschreiben%20juli%202009.pdf

http://www.dransfeld-stb.de/LinkClick.aspx?fileticket=2v2iC5mCTbw%3D&tabid=55&language=de-DE

Peer comment(s):
disagree Fatih Mehmet Şen : vorsteuerschädlich is not VAT (Mehrwertssteuer is)
2 hrs
Vorsteuer is input VAT (and the term Mehrwertsteuer was replaced by Umsatzsteuer in Germany). Just because I disagreed with your translation is no reason to single out mine. I see you didn't disagree with the other "VAT" response.
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4 KudoZ points awarded for this answer. Comment: "Thank you, Ted Wozniak, this is exactly how I understood it, except I didn't manage to phrase it. Had I not had any responses, I would have put "excluding any sales impairing / affecting the possibility of deduction". But your translation is still more precise. I do have space, so I think I'll even choose the longer, more explantatory version cos I know the recipient is not too familiar with the subject. Many thanks again - also to the other answerers of course."
-1
28 mins

without tax-injury output conversions

I would translate that way

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Note added at 30 mins (2009-10-21 15:46:12 GMT)
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or "without tax-injury output" would suffice
Peer comment(s):
disagree Ted Wozniak : What can one say to this? Sounds like a machine translation.
3 hrs
it is not a machine translation
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1 hr

exclusive of sales affecting tax/VAT payable in advance

A bit long-winded, but explanatory (that's how I understand it,anyway)
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55 mins

without tax-deferred initial sales

From what I could glean from google by way of induction, vorsteuerschädlich means tax-deferred.

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Note added at 1 day2 hrs (2009-10-22 17:21:01 GMT)
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Gemischt genutzte Gebäude werden sowohl *vorsteuerunschädlich (steuerpflichtig)* als auch *vorsteuerschädlich (steuerfrei)* genutzt, so dass eine Vorsteueraufteilung nach § 15 Abs. 4 UStG vorzunehmen ist. BFH und Verwaltung haben in der Vergangenheit unterschiedliche Auffassungen vertreten, welche Vorsteuern überhaupt aufzuteilen sind und welcher Aufteilungsmaßstab anzuwenden ist. Nunmehr übernimmt die Verwaltung die BFH-Rechtsprechung und fasst im BMF- Schreiben vom 30.09.2008 die Grundsätze zur Vorsteuer- aufteilung bei gemischt genutzten Gebäuden zusam
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