Glossary entry (derived from question below)
Dutch term or phrase:
moeien om niet
English translation:
involvement in the management of [participations/holdings, etc.] for no consideration
Added to glossary by
Will Kelly
May 5, 2017 08:11
7 yrs ago
1 viewer *
Dutch term
moeien om niet
Dutch to English
Bus/Financial
Accounting
From an auditor's report on a group of companies.
Toelichting
Een aantal vennootschappen binnen de groep treedt tevens op als bestuurder/manager in haar deelnemingen. Met betrekking tot het MOEIEN in het bestuur en beleid van de deelnemingen wordt geen vergoeding gevraagd (OM NIET). Dit leidt op grond van de stand van zaken in de jurisprudentie tot een beperking van de vooraftrek, voor zover toerekenbaar aan het MOEIEN OM NIET. Op het niveau van Eteck Energie Bedrijven BV wordt wel een managementvergoeding doorberekend/ doorbelast.
Toelichting
Een aantal vennootschappen binnen de groep treedt tevens op als bestuurder/manager in haar deelnemingen. Met betrekking tot het MOEIEN in het bestuur en beleid van de deelnemingen wordt geen vergoeding gevraagd (OM NIET). Dit leidt op grond van de stand van zaken in de jurisprudentie tot een beperking van de vooraftrek, voor zover toerekenbaar aan het MOEIEN OM NIET. Op het niveau van Eteck Energie Bedrijven BV wordt wel een managementvergoeding doorberekend/ doorbelast.
Proposed translations
(English)
3 +1 | involvement in the management of [participations/holdings, etc.] for no consideration | Michael Beijer |
References
refs | Michael Beijer |
Proposed translations
+1
10 hrs
Selected
involvement in the management of [participations/holdings, etc.] for no consideration
see e.g.:
"In the Cibo Participations and the Polysar Investments Netherlands BV cases, the ECJ ruled that where a holding company the sole purpose of which is to acquire shareholdings and is not directly or indirectly involved in the management of the participations, it cannot be deemed exercising an “economical activity” and cannot therefore be liable to VAT. By contrast, where a holding company is involved in the management of its subsidiaries by supplying general, administrative, financial, commercial and technical management services, the ECJ held..."
(‘The Meaning of "enterprise", "business" and "business Profits" Under Tax Treaties and EU Tax Law’ edited by Guglielmo Maisto @ https://books.google.co.uk/books?id=hESvEbbDSrIC&pg=PA289&lp... )
"In the Cibo Participations and the Polysar Investments Netherlands BV cases, the ECJ ruled that where a holding company the sole purpose of which is to acquire shareholdings and is not directly or indirectly involved in the management of the participations, it cannot be deemed exercising an “economical activity” and cannot therefore be liable to VAT. By contrast, where a holding company is involved in the management of its subsidiaries by supplying general, administrative, financial, commercial and technical management services, the ECJ held..."
(‘The Meaning of "enterprise", "business" and "business Profits" Under Tax Treaties and EU Tax Law’ edited by Guglielmo Maisto @ https://books.google.co.uk/books?id=hESvEbbDSrIC&pg=PA289&lp... )
Peer comment(s):
agree |
Barend van Zadelhoff
: Good English? :-) // Neither mine for that matter. :-)
3 hrs
|
yeah, I wasn't 100% sure about "participations" used like that. something like "[participating] interests" might be better English. this sort of thing isn't exactly my favourite field or field of expertise
|
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
Reference comments
8 mins
Reference:
refs
*****************************
FELOnline:
moeiende houdstermaatschappij [houdster] =
holding company that is actively involved in the management of its participations
een moeiende houdstervennootschap [moeien = inmengen in] =
a holding company that is actively involved in xx
overheidsbemoeienis =
government interference
state interference
government influence
government regulation and controls
government involvement
regulatory involvement [on the part of the government]
[reduce] regulations and controls
[reduce] regulatory measures
*****************************
Van Dale:
moeien (1) (overgankelijk werkwoord)
1. betrekken (in)
involve (in)
mix up (in / with)
2. op het spel zetten
stake
risk, venture, hazard, jeopardize
context:
er is een hele dag mee gemoeid = it will take / cost a whole day
er is een groot bedrag mee gemoeid = it involves a substantial amount of money
zijn leven is ermee gemoeid = his life is at stake / risk
moeien (2) (wederkerend werkwoord, zich moeien)
zich bemoeien met
concern oneself (with), involve oneself (in / with) = (informeel) poke / put one's nose in, stick one's oar in
FELOnline:
moeiende houdstermaatschappij [houdster] =
holding company that is actively involved in the management of its participations
een moeiende houdstervennootschap [moeien = inmengen in] =
a holding company that is actively involved in xx
overheidsbemoeienis =
government interference
state interference
government influence
government regulation and controls
government involvement
regulatory involvement [on the part of the government]
[reduce] regulations and controls
[reduce] regulatory measures
*****************************
Van Dale:
moeien (1) (overgankelijk werkwoord)
1. betrekken (in)
involve (in)
mix up (in / with)
2. op het spel zetten
stake
risk, venture, hazard, jeopardize
context:
er is een hele dag mee gemoeid = it will take / cost a whole day
er is een groot bedrag mee gemoeid = it involves a substantial amount of money
zijn leven is ermee gemoeid = his life is at stake / risk
moeien (2) (wederkerend werkwoord, zich moeien)
zich bemoeien met
concern oneself (with), involve oneself (in / with) = (informeel) poke / put one's nose in, stick one's oar in
Peer comments on this reference comment:
agree |
Kitty Brussaard
: With the first two entries (from FELOnline) in particular, as they have direct relevance in this specific context.
10 mins
|
Agree. Also with TomF's suggested answer in the D.box.
|
|
agree |
Barend van Zadelhoff
: involve
9 hrs
|
Thanks!
|
Discussion
OM NIET: for no consideration / without financial consideration
?
http://www.translatorscafe.com/TCTerms/en-US/question.aspx?i...