Glossary entry (derived from question below)
English term or phrase:
to be held liable as the debtor of the payment
German translation:
als Zahlungsschuldner für steuerpflichtig gehalten werden
English term
held liable as the debtor of the payment
Does this simply mean that XX IS the debtor of payment or does "held liable as debtor of payment" referns to takes he, too, has to pay?
Just looking for the meaning, not necessarily the translation. Any help is welcome. :-)
1 | als Zahlungsschuldner für steuerpflichtig gehalten werden | andres-larsen |
Jul 24, 2009 10:55: Steffen Walter changed "Term asked" from "held liable as the debtor of the payment." to "held liable as the debtor of the payment" , "Field" from "Law/Patents" to "Bus/Financial"
Jul 24, 2009 10:56: Steffen Walter changed "Edited KOG entry" from "<a href="/profile/609558">Sabine Redlich's</a> old entry - "held liable as the debtor of the payment."" to ""als Zahlungsschuldner für steuerpflichtig gehalten werden""
Jul 24, 2009 12:12: Sabine Redlich changed "Edited KOG entry" from "<a href="/profile/34047">Steffen Walter's</a> old entry - "to be held liable as the debtor of the payment"" to ""als Zahlungsschuldner für steuerpflichtig gehalten werden""
Proposed translations
als Zahlungsschuldner für steuerpflichtig gehalten werden
Quelle:
BFH-Entscheidung - ***Der Schuldner hat die Steuer für den Gläubiger einzubehalten. ... Auch in der Gutschrift durch den Zahlungsschuldner*** kann im Einzelfall - insbesondere bei ...
www.bfh.simons-moll.de/bfh.../XX820139.HTM -
Discussion
Why is it unfair to XY if he did not pay his taxes? If he owes taxes, he has received the money from XX. I was just adding more on "Schwarzarbeit" when I had another brain flash. VAT is making more and more sense, because for invoicing the application of VAT is subject to where services and/or goods were delivered. So for European clients our invoices do not contain VAT, if we provide services e.g. in Vienna. However, if we have a contract wiht a foreign bank and provide services for their German subsidiary, the invoice must contain VAT. The bottom line would still be the same in a legal sense, if VAT is applicable then both parties of the transaction need to make sure that this VAT somehow ends up with the tax authorities. Or another scenario: German company XX paid and foreign company XY possibly even including VAT (to a foreign account) and XY just kept the VAT as a bonus on top... If I remember correctly, that was how my old company initially tried to increase the revenue and then got problems with the tax authorities, but that was aeons ago - before the new legislation was passed.
Sabine - any input?