hovedytingslæra

English translation: principal service doctrine

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Norwegian term or phrase:hovedytingslæra
English translation:principal service doctrine
Entered by: Kim Kardasho (X)

19:18 Oct 9, 2016
Norwegian to English translations [PRO]
Law/Patents - Law: Taxation & Customs / VAT taxation
Norwegian term or phrase: hovedytingslæra
"hovedytingslæra i merverdiavgiftsrett"
-pat
Norway
Local time: 20:25
principal service doctrine
Explanation:
> yting - from my knowledge of Viking history and even of VAT rules - is a variation on 'ytelse' meaning service, supply, output or benefit.

> læra, whilst literally a theory, often translates as a doctrine in EN Common Law.

Selected response from:

Kim Kardasho (X)
United Kingdom
Local time: 19:25
Grading comment
I think you nailed it! I have found it elsewhere as well. Thank you so much for this.
4 KudoZ points were awarded for this answer



Summary of answers provided
3principal service doctrine
Kim Kardasho (X)


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
principal service doctrine


Explanation:
> yting - from my knowledge of Viking history and even of VAT rules - is a variation on 'ytelse' meaning service, supply, output or benefit.

> læra, whilst literally a theory, often translates as a doctrine in EN Common Law.



Example sentence(s):
  • ECJ Case C-349/96 There i a single supply .... in cases where one or more elements ...to be regarded as constituting the principal service, whilst one or more elements areto be regarded, by contrast, as ancillary services which share the tax treatment.

    Reference: http://www.skatteetaten.no/no/Radgiver/Rettskilder/Uttalelse...
    Reference: http://blogg.pwc.no/skattebloggen-en/vat-exemption-for-elect...
Kim Kardasho (X)
United Kingdom
Local time: 19:25
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
I think you nailed it! I have found it elsewhere as well. Thank you so much for this.
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