German德语: AuslagererEnglish英语 translation: (trader) consignor  KudoZ The KudoZ network provides a framework for translators ... More  |
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German德语至English英语翻译 [专业]
Bus/Financial - 法律：税与海关 | | German德语词条或短语： Auslagerer | Sentence from an Umsatzsteuererklärung:
"Vorsteuerabzug für die Steuer, die der Abnehmer als Auslagerer nach § 13a Abs. 1 Nr. 6 UStG schuldet (§ 15 Abs. 1 Satz 1 Nr. 5 UStG)"
Is the "Auslagerer" an exporter in this situation? Or an outsourcer?? |
| | | (trader) consignor | 说明：
OK, that's a different story. Then it has something to do with VAT and "Steuerlager" = "tax warehouses", and "Auslagerer" could indeed be "(trader) consignor".
www.fm.gov.lv/image/file/Par_akcizes_nod(Engl).doc
12) trader consignor — a person who dispatches excisable goods from one Member State to another Member State to a person who does not have the status of a warehousekeeper, approved trader or non-approved trader;
13) representative of the payer of the duty — a person who has the right to pay excise duty for excisable goods which are supplied by the warehousekeeper or trader consignor from one Member State to a person of another Member State who does not have the status of a warehousekeeper; and...
http://www.darmstadt.ihk24.de/produktmarken/starthilfe/steue...
Zur Gleichstellung von Gemeinschaftswaren mit Drittlandswaren werden Umsätze in und innerhalb von Umsatzsteuerlagern steuerfrei gestellt. Steuerlager können für Waren eingerichtet werden, die im neuen Anhang 1 des UStG aufgeführt sind, z.B. Kaffee, Tee, Getreide, Kartoffeln, Rohzucker, Kakaobohnen, Mineralöl, Rohreis, Erzeugnisse der chemischen Industrie, Wolle, Silber, Gold, Platin. Die Regelung führt zu einer Vereinfachung für Waren, die ohne Bewegung mehrfach umgesetzt werden. Wird die Ware aus dem Steuerlager ausgelagert, ist die der Auslagerung vorangegangene Lieferung – der der Auslagerung vorangegangene innergemeinschaftliche Erwerb oder die der Auslagerung vorangegangene Einfuhr – zu versteuern. Der Auslagerer ist Steuerschuldner.
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Note added at 4 hrs (2008-05-25 19:05:33 GMT)
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Another example:
1. Origin of a movement
According to the legislation, the origin of an EMCS movement is always a tax warehouse. However, the Reflection Group considered the procedure of authorising Excise movements under duty suspension to depart from a Customs office of import, so as to let goods just imported directly move under Excise duty suspension.
Most generally, the tax warehouse of dispatch is owned (or managed) by the consignor (authorised warehouse keeper); however, a given MSA (Member State Administration) is entitled to allow an authorised warehouse keeper to use a tax warehouse of which he is not the owner (or manager).
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Note added at 4 hrs (2008-05-25 19:06:50 GMT)
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Hope it helps... |
| 获选答案来自：
 Tatyana Gardner
德国
| 提问者给回答者的留言Thanks for your help!
已将4分KudoZ分数奖给该答案 |
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4小时 信心度：   |
| (trader) consignor
说明：
OK, that's a different story. Then it has something to do with VAT and "Steuerlager" = "tax warehouses", and "Auslagerer" could indeed be "(trader) consignor".
www.fm.gov.lv/image/file/Par_akcizes_nod(Engl).doc
12) trader consignor — a person who dispatches excisable goods from one Member State to another Member State to a person who does not have the status of a warehousekeeper, approved trader or non-approved trader;
13) representative of the payer of the duty — a person who has the right to pay excise duty for excisable goods which are supplied by the warehousekeeper or trader consignor from one Member State to a person of another Member State who does not have the status of a warehousekeeper; and...
http://www.darmstadt.ihk24.de/produktmarken/starthilfe/steue...
Zur Gleichstellung von Gemeinschaftswaren mit Drittlandswaren werden Umsätze in und innerhalb von Umsatzsteuerlagern steuerfrei gestellt. Steuerlager können für Waren eingerichtet werden, die im neuen Anhang 1 des UStG aufgeführt sind, z.B. Kaffee, Tee, Getreide, Kartoffeln, Rohzucker, Kakaobohnen, Mineralöl, Rohreis, Erzeugnisse der chemischen Industrie, Wolle, Silber, Gold, Platin. Die Regelung führt zu einer Vereinfachung für Waren, die ohne Bewegung mehrfach umgesetzt werden. Wird die Ware aus dem Steuerlager ausgelagert, ist die der Auslagerung vorangegangene Lieferung – der der Auslagerung vorangegangene innergemeinschaftliche Erwerb oder die der Auslagerung vorangegangene Einfuhr – zu versteuern. Der Auslagerer ist Steuerschuldner.
--------------------------------------------------
Note added at 4 hrs (2008-05-25 19:05:33 GMT)
--------------------------------------------------
Another example:
1. Origin of a movement
According to the legislation, the origin of an EMCS movement is always a tax warehouse. However, the Reflection Group considered the procedure of authorising Excise movements under duty suspension to depart from a Customs office of import, so as to let goods just imported directly move under Excise duty suspension.
Most generally, the tax warehouse of dispatch is owned (or managed) by the consignor (authorised warehouse keeper); however, a given MSA (Member State Administration) is entitled to allow an authorised warehouse keeper to use a tax warehouse of which he is not the owner (or manager).
--------------------------------------------------
Note added at 4 hrs (2008-05-25 19:06:50 GMT)
--------------------------------------------------
Hope it helps...
| | | 给答者的备注
提问者： That really helps... Thanks a lot!!
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