opérations de façon

English translation: tolling operation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	opération de façon
English translation:	tolling operation
Entered by:	Cyril Tollari

07:23 Nov 20, 2019

French to English translations [PRO]
Tech/Engineering - Law: Taxation & Customs

French term or phrase: opérations de façon

I have been translating some texts from (they appear to be DL'ed from Legifrance) regarding French tax laws, specifically (but not exclusively) concerning the VAT. I was working on one section earlier today, and there was one sentence that just kept stumping me, so I moved on to a different document. But the same turn of phrase has now appeared in a second section and I can't put my finger on it. It's either something really specific or I am way overthinking it. Here is some context.

From the first text:

IV. 1° Les opérations autres que celles qui sont définies au II, notamment la cession ou la
concession de biens meubles incorporels, le fait de s'obliger à ne pas faire ou à tolérer un acte
ou une situation, les ***opérations de façon***, les travaux immobiliers et l'exécution des
obligations du fiduciaire, sont considérés comme des prestations de services ;

And then again, haunting me, in the second text:

La taxe sur la valeur ajoutée est perçue au taux de 10 % en ce qui concerne les ***opérations*** d'achat,
d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou ***de
façon***, portant sur les préparations magistrales, produits officinaux et médicaments ou produits
pharmaceutiques destinés à l'usage de la médecine humaine et faisant l'objet de l'autorisation de mise sur
le marché prévue à l'article L. 5121-8 du code de la santé publique, qui ne sont pas visée à l'article 281
octies.

Here is a link to text containing the text of the first example, although it may not be the exact same document I am translating: https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte...

And the second, same disclaimer: https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticl...

Roberta Beyer KudoZ activity Questions: 239 (2 open) (1 without valid answers) (23 closed without grading) Answers: 84 United States
Local time: 06:43

tolling operations

Explanation:
opérations de façon (travail à façon)
tolling operations

Because this is so specific to France with regards to the FR VAT, I would also put "travail à façon" in brackets.

tolling operations
https://books.google.fr/books?id=cPwEMJElTwsC&pg=PA4&lpg=PA4...

https://www.polytechs.fr/
tolling / travail à façon

Les contrats de « façonnage » feront ressortir que la plus importante partie des matières premières nécessaires à la fabrication du produit fini est fournie par le client et que le produit stocké, fabriqué, conditionné et mis à disposition du client demeure sa propriété du début jusqu’à la fin.
https://www.magazine-decideurs.com/news/contrat-de-faconnage...

tolling
An agreement by a toller with an owner of raw materials to process the raw material for a specified fee ("toll") into a product with the raw material and the product remaining the property of the provider of the raw material.
https://en.wiktionary.org/wiki/tolling_agreement

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Note added at 14 hrs (2019-11-20 21:28:31 GMT)
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I selected 4 for the confidence level, not sure why this is showing 5

Selected response from:

Cyril Tollari
France
Local time: 13:43

Grading comment

Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Summary of answers provided

5 +7

tolling operations

Cyril Tollari

transformation operations

Tony M

toll manufacturing (operations)

Alison Gaunt

5 -2

assembly services

Eliza Hall

3 -1

manufacturing and processing

Manie van den Heever

Summary of reference entries provided

Definition

SafeTex

IATE examples

Tony M

Discussion entries: 7

Answers

50 mins confidence:

peer agreement (net): -1

manufacturing and processing

Explanation:
See the definition (at https://www.impots.gouv.fr/portail/www2/precis/millesime/201... "La notion d'opérations de façon a un sens différent selon que l'on considère le produit ou les personnes : « façonner » veut dire mettre en œuvre, travailler une chose, en vue de lui donner une forme nouvelle ; « travailler à façon » signifie non seulement que l'on transforme un produit mais encore que ce produit appartient à un tiers généralement dénommé donneur d'ouvrage.)"

Example sentence(s):

"Industrial materials for future manufacturing or processing into articles of tangible personal property for resale where such industrial materials either enter into the production of or become a component part of the finished product"

Reference: http://law.lis.virginia.gov/admincode/title23/agency10/chapt...

Manie van den Heever
Local time: 13:43
Native speaker of:

Afrikaans,

English

8 hrs confidence:

transformation operations

Explanation:
Given that the context is EU, this seems to be the kind of terminology often employed in EU-speak, and it seems to me that this could be a good solution in both your instances.

Tony M
France
Local time: 13:43
Native speaker of:

English
PRO pts in category: 28

6 hrs confidence:

peer agreement (net): -2

assembly services

Explanation:
This isn't manufacturing because manufacturers normally provide all raw materials and components (or acquire them from third-party vendors), then make those into a finished product, which they sell to you. Assembly is different: you, the purchaser, provide the parts/components/raw materials, and the service provider assembles them and gives them back to you in exchange for a fee.

Or to put it another way, manufacturers sell you products. Assemblers sell you the service of putting together the parts you provided to them and giving the finished product back to you.

Found the same official French site as SafeTex did about VAT on opérations de façon. I'll quote it here so you don't have to scroll down:

"Les opérations de façon sont considérées comme des prestations de services (article 256, IV-1° du code général des impôts (CGI)).

La notion d'opérations de façon a un sens différent selon que l'on considère le produit ou les personnes : « façonner » veut dire mettre en œuvre, travailler une chose, en vue de lui donner une forme nouvelle ; « travailler à façon » signifie non seulement que l'on transforme un produit mais encore que ce produit appartient à un tiers généralement dénommé donneur d'ouvrage....

...il y a « marché de façon » chaque fois que la valeur des matières apportées par le donneur d'ouvrage, augmentée des frais de façon, excède la valeur des produits fournis par le façonnier....

La distinction entre l'opération de façon et le marché de fourniture est très importante car l'exigibilité de la TVA ne se situe pas au même moment selon qu'il s'agit d'une livraison de biens ou d'une prestation de services."

https://bofip.impots.gouv.fr/bofip/128-PGP/version/1

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Note added at 6 hrs (2019-11-20 14:03:11 GMT)
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PS for the second example, re pharmaceutical drugs, you could say "assembly or preparation services." That would include simple assembly (for instance, running a machine that fills your customer's gelatin capsules with your customer's powdered medication, puts the capsules together, and bottles them for sale) as well as compounding (preparing a single bottle of medication in a pharmacy).

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Note added at 9 hrs (2019-11-20 17:18:04 GMT)
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PPS: "Les contrats de « façonnage » feront ressortir que la plus importante partie des matières premières nécessaires à la fabrication du produit fini est fournie par le client et que le produit stocké, fabriqué, conditionné et mis à disposition du client demeure sa propriété du début jusqu’à la fin...

Le contrat de « fabrication » prévoira que le client devient seulement propriétaire de l’entièreté du produit au moment de sa livraison"

Fabrication is taxed at a different rate, for VAT purposes, than façonnage. https://www.magazine-decideurs.com/news/contrat-de-faconnage...

Eliza Hall
United States
Local time: 07:43
Works in field
Native speaker of: English
PRO pts in category: 8

14 hrs confidence:

peer agreement (net): +7

tolling operations

Cyril Tollari
France
Local time: 13:43
Native speaker of:

French
PRO pts in category: 4

Grading comment

Selected automatically based on peer agreement.

1 day 9 hrs confidence:

toll manufacturing (operations)

Explanation:
Agree mostly with Cyril and SafeTex... As someone pointed out, the context is Art. 256 IV of the French tax code, and it is very specific, so general terms like manufacturing, processing etc are not precise enough. The EU's VAT Directive (2006/112/EC) and its precursors contain the term but talk only about "(goods) made up" and a "(contract to) make up goods". These directives were transposed into French law, but I'm not convinced by the English texts of the directive... Related terms are "travail à façon" and façonnage.
See below 2 parallel articles which explain 1) FR article "contrat de façonnage/contrat de fabrication", which also offers "tolling", and b) EN article "contract manufacturing v. toll manufacturing".

https://www.magazine-decideurs.com/news/contrat-de-faconnage-contrat-de-fabrication-quelle-difference
https://lcnlegal.com/contract-manufacturing-v-toll-manufacturing-in-intra-group-arrangements/

Alison Gaunt
Local time: 12:43
Specializes in field
Native speaker of:

English

Reference comments

2 hrs peer agreement (net): +3

Reference: Definition

Reference information:
Les opérations de façon sont considérées comme des prestations de services (article 256, IV-1° du code général des impôts (CGI)).

La notion d'opérations de façon a un sens différent selon que l'on considère le produit ou les personnes : « façonner » veut dire mettre en œuvre, travailler une chose, en vue de lui donner une forme nouvelle ; « travailler à façon » signifie non seulement que l'on transforme un produit mais encore que ce produit appartient à un tiers généralement dénommé donneur d'ouvrage.

https://bofip.impots.gouv.fr/bofip/128-PGP/version/1

SafeTex
France
Native speaker of:

English
PRO pts in category: 7

Note to reference poster

Asker: Thanks! I did end up finding this definition but I still don't know how to translate it. Snide comments notwithstanding, this is where I come AFTER I have done all the research and haven't landed on a corresponding term.

8 hrs peer agreement (net): +3

Reference: IATE examples

Reference information:
The following entries, though not directly the same, give some insight into how this term is used in the EU (i.e. your context):

AGRICULTURE, FORESTRY AND FISHERIES
fr
bois façonné
en
converted timber
— note that an element of 'conversion' of one product into another is involved

fr
distillation à façon
en
distillation by a jobbing distiller

Note here that the 'on behalf of a third party' is emphasized

AGRICULTURE, FORESTRY AND FISHERIES
fr
transformation à façon
en
processing under contract

Here too, we see the emphasis on the aspect of 'working for someone else' embodied in 'façon'

Tony M
France
Native speaker of:

English
PRO pts in category: 28

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English translation: tolling operation

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