plnění

Czech to English Bus/Financial Law: Taxation & Customs termín

Zaměstnavatel nabízí zaměstnancům benefity, mimo jiné kartu, se kterou lze pořizovat služby.

"Pořízení karty není (pro zaměstnavatele) PLNĚNÍm souvisejícím s jeho ekonomickou činností"

"Zaměstnavatel neodvádí navíc DPH u tohoto PLNĚNÍ".

Performance nebo Supply?

(ve zmíněných příkladech: does not constitute a performance/a supply? connected...."; "does not pay additional VAT on the supply/performance?)

Proposed translations (English)

4 +2

taxable supply connected with the employer's business activities

Charles Stanford

Discussion

Ondrej Elleder (asker) Nov 21, 2014: Díky všem za odpovědi ! :)
Ondrej Elleder (asker) Nov 21, 2014: Hi Stuart, thanks. I think I'll go with "economic activity". The audience is probably mainly continental...
Stuart Hoskins Nov 21, 2014: zdanitelné plnění Here it is quite clearly zdanitelné plnění and, because it is VAT-related, must be "taxable supply". You could actually consider translating it as "benefit" in this particular sentence for the purposes of your text. As for "ekonomická činnost": UK law uses "business", EU law replaces this (in the VAT Directive) with "economic activity". Take your pick (who is the audience?).
Ondrej Elleder (asker) Nov 20, 2014: Charles Stanford Thank you. Just a quick question. Elsewhere in the text, I am using "performance" to render "plnění" in phrases like "non-monetary performance", which I take to be a pretty established English equivalent of "nepeněžní/nepeněžité plnění" (perhaps with a built-in warning that it's Czech law we're dealing with :)). So I would like to stick with "performance" here, if humanly possible. Do you think that "performance" IS an option in this case?