Glossary entry (derived from question below)
French term or phrase:
dispositif de retenue à la source de la TVA sur les droits d’auteur
English translation:
VAT withholding on royalties
Added to glossary by
Mark Radcliffe
Feb 22, 2019 21:57
5 yrs ago
8 viewers *
French term
United Kingdom
Professional, qualified and accomplished
Native in: English 
Works in: French to English, Spanish to English
dispositif de retenue à la source de la TVA sur les droits d’auteur
French to English
Law/Patents
Law: Contract(s)
Writing agreement - film documentary project
Hello
I am translating a "writing agreement" between two parties - the Producer and the Author. The context is that the TV Producer is intending to make a documentary based on the work of the Author and this agreement refers to the Author being asked to provide the Producer with a summary text which can be shown to broadcasters, distributors, platforms, etc. to gauge the level of interest.
The phrase above comes in the section regarding the Author's remuneration and the full paragraph is:
L’Auteur atteste être domicilié fiscalement en France. L’Auteur déclare par ailleurs qu'il n'a pas renoncé au bénéfice du dispositif de retenue à la source de la TVA sur les droits d’auteur prévu par l’article 285 bis du Code Général des Impôts. En conséquence, le montant brut correspondant à l’échéance sera majoré de 0,8 % (taux de la déduction forfaitaire au profit de l'Auteur) et le Producteur règlera au Trésor le montant de la TVA complémentaire au taux en vigueur (soit actuellement 9,2 %).
I'm not sure if the phrase is referring to "withholding" or "deduction at source" (or some other interpretation?
Many thanks
Mark
I am translating a "writing agreement" between two parties - the Producer and the Author. The context is that the TV Producer is intending to make a documentary based on the work of the Author and this agreement refers to the Author being asked to provide the Producer with a summary text which can be shown to broadcasters, distributors, platforms, etc. to gauge the level of interest.
The phrase above comes in the section regarding the Author's remuneration and the full paragraph is:
L’Auteur atteste être domicilié fiscalement en France. L’Auteur déclare par ailleurs qu'il n'a pas renoncé au bénéfice du dispositif de retenue à la source de la TVA sur les droits d’auteur prévu par l’article 285 bis du Code Général des Impôts. En conséquence, le montant brut correspondant à l’échéance sera majoré de 0,8 % (taux de la déduction forfaitaire au profit de l'Auteur) et le Producteur règlera au Trésor le montant de la TVA complémentaire au taux en vigueur (soit actuellement 9,2 %).
I'm not sure if the phrase is referring to "withholding" or "deduction at source" (or some other interpretation?
Many thanks
Mark
Proposed translations
(English)
| 4 | VAT withholding on royalties |
philgoddard
|
| 4 +4 | VAT withholding scheme for royalties |
Steve Robbie
|
| 1 | VAT deduction at source / VAT withholding at source system on copyrights |
Andres Larsen
|
Proposed translations
1 hr
philgoddard
United States
United States
Native in English
United States
Six languages into flawless English
Native in: English
Works in: German to English, French to English, Spanish to English, and 4 more.
Related KudoZ points
:
317
Selected
VAT withholding on royalties
Withholding means deduction at source, so that is another possible translation.
4 KudoZ points awarded for this answer.
Comment: "Thanks Phil"
1 hr
Andres Larsen
Venezuela
Venezuela
Native in English
Venezuela
freelance translator
Native in: English 
Works in: Spanish to English, English to Spanish, German to English, and 3 more.
Related KudoZ points
:
8
VAT deduction at source / VAT withholding at source system on copyrights
French VAT deduction at source / VAT withholding at source system on copyrights / author's royalties
"deduction at source" and "withholding at source" are used interchangeably in links on French taxation in English
sources:
The author certifies being domiciled in France for tax purposes. The Author also declares that he has not waived the benefit of the VAT deduction / withholding at source system on copyrights / author's royalties provided by General Tax Code Article 285 bis. As a result, the gross amount corresponding to the maturity will be increased by 0.8% (rate of the standard deduction for the benefit of the Author) and the Producer will pay the Treasury the amount of the additional VAT at the rate in force (currently 9.2%).
sources:
French Income Tax Withholding at Source – New Rules Effective 1 ...
https://www.activpayroll.com/.../french-income-tax-withholdi...
22 feb. 2017 - With effect from 1 January 2018, French income tax withholding at source will be implemented. This reform will affect more than 98% of ...
Overview of the french tax system - Impots.gouv.fr
https://www.impots.gouv.fr/portail/.../1.../french_tax_syste...
31 dic. 2016 - 2 – Other income from French sources subject to deduction at source in discharge of tax ... C. VAT IS AN INDIRECT TAX PAID IN FRACTIONS.
All you need to know about the new French income tax withholding ...
https://immedis.com/all-you-need-to-know-about-the-new-frenc...
5 dic. 2018 - After an initial delay, the new French withholding tax system will be coming into effect ... Until now social taxes only have been deducted at source from ... If the company does not pay VAT in France or if it does not have a bank ...
tax in France: what you need to know - Jean-Claude Armand
www.jcarmand.com/en/regulations-and-business.../tax-in-fran...
4 abr. 2014 - Tax in France; what you need to know regarding corporation tax, withholding at source, VAT, and local taxes....As far as corporation tax is ...
New PAYE System Begins In France In 2019 - Tax - France - Mondaq
www.mondaq.com/france/...Tax/New PAYE System Begins In...
29 ago. 2018 - If you have employees in France, you're no doubt starting to worry ... Then in 2019, monthly withholding tax 'at source' will begin, and the tax due ... If the UK cannot negotiate remain in the customs union or in the EU VAT area ...
retenue à la source | French to English | Law: Taxation ... - ProZ.com
https://www.proz.com/kudoz/.../5110934-retenue-à-la-source.h...
20 feb. 2013 - French term or phrase: retenue à la source. From the same contract as another recent question (about décaissement préalable) .... Par ailleurs ...
intérêts décomptés à la retenue à la source - ProZ.com
https://www.proz.com/kudoz/.../5242652-intérêts-décomptés-à-...
18 jun. 2013 - Le service maintient l'imposition des intérêts décomptés à la retenue à la source au taux de 10% et l'imposition de la prestation faite par le ...
cette retenue à la source est libératoire de l'impôt sur le ... - ProZ.com
https://www.proz.com/kudoz/.../3316387-cette-retenue-à-la-so...
22 jun. 2009 - French term or phrase: cette retenue à la source est libératoire de l'impôt sur le revenu. English translation: this withholding tax is charged in ...
retenue a la source sur le montant.... | French to English ... - ProZ.com
https://www.proz.com/kudoz/.../1196681-retenue-a-la-source-s...
1 dic. 2005 - French term or phrase: retenue a la source sur le montant.... From a maintenance contract for a power station, this section is concerned with ...
additional sources:
droits d'auteur | French to English | Law (general) - ProZ.com
https://www.proz.com/kudoz/...to.../3840977-droits-dauteur.h...
11 may. 2010 - French term or phrase: droits d'auteur .... Le droit d'auteur, ou copyright selon les législations, accorde aux auteurs d'oeuvres immatérielles ...
des droits d'auteur ou de leurs ayants droit - ProZ.com
https://www.proz.com/kudoz/.../3454277-des-droits-d’auteur-ou-...
16 sep. 2009 - As far as I'm aware, "droits d'auteur" are a type of intellectual property right, so perhaps this should be a list, but then "whose" "ayants-droit" is it ...
"deduction at source" and "withholding at source" are used interchangeably in links on French taxation in English
sources:
The author certifies being domiciled in France for tax purposes. The Author also declares that he has not waived the benefit of the VAT deduction / withholding at source system on copyrights / author's royalties provided by General Tax Code Article 285 bis. As a result, the gross amount corresponding to the maturity will be increased by 0.8% (rate of the standard deduction for the benefit of the Author) and the Producer will pay the Treasury the amount of the additional VAT at the rate in force (currently 9.2%).
sources:
French Income Tax Withholding at Source – New Rules Effective 1 ...
https://www.activpayroll.com/.../french-income-tax-withholdi...
22 feb. 2017 - With effect from 1 January 2018, French income tax withholding at source will be implemented. This reform will affect more than 98% of ...
Overview of the french tax system - Impots.gouv.fr
https://www.impots.gouv.fr/portail/.../1.../french_tax_syste...
31 dic. 2016 - 2 – Other income from French sources subject to deduction at source in discharge of tax ... C. VAT IS AN INDIRECT TAX PAID IN FRACTIONS.
All you need to know about the new French income tax withholding ...
https://immedis.com/all-you-need-to-know-about-the-new-frenc...
5 dic. 2018 - After an initial delay, the new French withholding tax system will be coming into effect ... Until now social taxes only have been deducted at source from ... If the company does not pay VAT in France or if it does not have a bank ...
tax in France: what you need to know - Jean-Claude Armand
www.jcarmand.com/en/regulations-and-business.../tax-in-fran...
4 abr. 2014 - Tax in France; what you need to know regarding corporation tax, withholding at source, VAT, and local taxes....As far as corporation tax is ...
New PAYE System Begins In France In 2019 - Tax - France - Mondaq
www.mondaq.com/france/...Tax/New PAYE System Begins In...
29 ago. 2018 - If you have employees in France, you're no doubt starting to worry ... Then in 2019, monthly withholding tax 'at source' will begin, and the tax due ... If the UK cannot negotiate remain in the customs union or in the EU VAT area ...
retenue à la source | French to English | Law: Taxation ... - ProZ.com
https://www.proz.com/kudoz/.../5110934-retenue-à-la-source.h...
20 feb. 2013 - French term or phrase: retenue à la source. From the same contract as another recent question (about décaissement préalable) .... Par ailleurs ...
intérêts décomptés à la retenue à la source - ProZ.com
https://www.proz.com/kudoz/.../5242652-intérêts-décomptés-à-...
18 jun. 2013 - Le service maintient l'imposition des intérêts décomptés à la retenue à la source au taux de 10% et l'imposition de la prestation faite par le ...
cette retenue à la source est libératoire de l'impôt sur le ... - ProZ.com
https://www.proz.com/kudoz/.../3316387-cette-retenue-à-la-so...
22 jun. 2009 - French term or phrase: cette retenue à la source est libératoire de l'impôt sur le revenu. English translation: this withholding tax is charged in ...
retenue a la source sur le montant.... | French to English ... - ProZ.com
https://www.proz.com/kudoz/.../1196681-retenue-a-la-source-s...
1 dic. 2005 - French term or phrase: retenue a la source sur le montant.... From a maintenance contract for a power station, this section is concerned with ...
additional sources:
droits d'auteur | French to English | Law (general) - ProZ.com
https://www.proz.com/kudoz/...to.../3840977-droits-dauteur.h...
11 may. 2010 - French term or phrase: droits d'auteur .... Le droit d'auteur, ou copyright selon les législations, accorde aux auteurs d'oeuvres immatérielles ...
des droits d'auteur ou de leurs ayants droit - ProZ.com
https://www.proz.com/kudoz/.../3454277-des-droits-d’auteur-ou-...
16 sep. 2009 - As far as I'm aware, "droits d'auteur" are a type of intellectual property right, so perhaps this should be a list, but then "whose" "ayants-droit" is it ...
Peer comment(s):
| neutral |
Tony M
: "...system on..." is a clumsy and not very natural word order in EN: it would be better to say 'system for...on...' — though I'm far from convinced that 'system' is a good solution here either; maybe 'facility' or 'scheme'?
6 hrs
|
|
Thanks for your peer comment on "deduction / withholding facility / scheme for author's royalties"!
|
|
| neutral |
Nikki Scott-Despaigne
: (1) "deduction" (UK), "witholding" (US)?; (2) "scheme" rather than "facility"; (3) "system for/of" rather than "on"; "royalties" rather than "copyright(s)" here?
12 hrs
|
|
Thanks for your peer comment on "deduction / withholding facility / scheme for author's royalties"!
|
+4
19 hrs
Steve Robbie
United Kingdom
United Kingdom
Native in English
Works in field
United Kingdom
Expertise, accuracy and style
Native in: English
Works in: German to English, French to English, Dutch to English
Related KudoZ points
:
8
VAT withholding scheme for royalties
I think the word "scheme" wants to be in here; otherwise I basically agree with Phil.
In France, VAT is chargeable on royalties - rather than having authors collect VAT from publishers, however, the withholding scheme allows the publishers to withhold the money from the royalty payment and pay it straight to the government. However, it seems that rights holders can opt out of the withholding scheme if they are, e.g. private individuals below the threshold for VAT registration.
https://sgdl.org/sgdl-accueil/le-guide-pratique/la-fiscalite...
Don't call it "deductible"
Normally, buyers pay VAT to the seller, and the seller takes charge of handing over the money to the government. This is what happens whenever you buy something from a shop. Before it pays the VAT over to the taxman, the shop will deduct its "input VAT", i.e. the VAT it itself paid when buying goods from suppliers, from the amount of VAT it has collected from customers. When people refer to "deducting VAT", they are normally referring to this subtraction of input VAT, which is why you should avoid the word "deduction" here.
--------------------------------------------------
Note added at 20 hrs (2019-02-23 18:13:19 GMT)
--------------------------------------------------
For the meaning of "deduction" in relation to VAT: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-ru...
--------------------------------------------------
Note added at 20 hrs (2019-02-23 18:14:11 GMT)
--------------------------------------------------
For the meaning of "deduction" in relation to VAT: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-ru...
In France, VAT is chargeable on royalties - rather than having authors collect VAT from publishers, however, the withholding scheme allows the publishers to withhold the money from the royalty payment and pay it straight to the government. However, it seems that rights holders can opt out of the withholding scheme if they are, e.g. private individuals below the threshold for VAT registration.
https://sgdl.org/sgdl-accueil/le-guide-pratique/la-fiscalite...
Don't call it "deductible"
Normally, buyers pay VAT to the seller, and the seller takes charge of handing over the money to the government. This is what happens whenever you buy something from a shop. Before it pays the VAT over to the taxman, the shop will deduct its "input VAT", i.e. the VAT it itself paid when buying goods from suppliers, from the amount of VAT it has collected from customers. When people refer to "deducting VAT", they are normally referring to this subtraction of input VAT, which is why you should avoid the word "deduction" here.
--------------------------------------------------
Note added at 20 hrs (2019-02-23 18:13:19 GMT)
--------------------------------------------------
For the meaning of "deduction" in relation to VAT: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-ru...
--------------------------------------------------
Note added at 20 hrs (2019-02-23 18:14:11 GMT)
--------------------------------------------------
For the meaning of "deduction" in relation to VAT: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-ru...
Peer comment(s):
| agree |
Tony M
18 mins
|
| agree |
Daryo
: yes, it's about a "scheme for .../ le dispositif de ...", NOT about the general concept of "retenue à la source"
1 day 45 mins
|
| agree |
AllegroTrans
2 days 13 hrs
|
| agree |
Nikki Scott-Despaigne
: Helpful explanation on deduction/witholding. Thanks.
2 days 16 hrs
|
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