supply и suppier в Loan Agreement

link 3.04.2014 11:34

Subject: supply и suppier в Loan Agreement bank.

Добрый день всем финансовым специалистам :)
вот столкнулась с термином, который не так прост, как кажется.
ситуация примерно такая: http://www.proz.com/kudoz/english_to_russian/finance_general/4213301-constitute_consideration_for_vat_purposes.html (практически один в один).
но так и получается определиться с переводом. так кто же такой supplier в кредитном соглашении и что он supplies?

далее по тексту у меня такое определение:
If VAT is or becomes chargeable on any supply made by any Finance Party (the Supplier) to any other Finance Party (the Recipient) under a Finance Document, and any Party other than the Recipient (the Relevant Party) is required by the terms of any Finance Document to pay an amount equal to the consideration for that supply to the Supplier (rather than being required to reimburse or indemnify the Recipient in respect of that consideration):
(i) (where the Supplier is the person required to account to the relevant tax authority for the VAT) the Relevant Party must also pay to the Supplier (at the same time as paying that amount) an additional amount equal to the amount of the VAT... и т.д.

именно в дискуссии на Прозе много интересного, но, увы, нет единого мнения.

trtrtr ✉

link 3.04.2014 12:03

Может, это прояснит (и далее по ссылке):

TITLE 5
TAXABLE TRANSACTIONS

Article 6

Supply of services

1.”Supply of services” shall mean any transaction which does not constitute a supply of goods within the meaning of Article 5.

Articles 2 and 6 read together it is clear that it is only services “effected…by a taxable person” that are subject to VAT.

In the case of a loan advanced by a bank to a customer the customer may well sign an acceptance letter and agree to pay interest and, possibly, arrangement fees to the bank. On foot of these various legal arrangements the bank may advance money to the customer. There does not seem to be any question of the customer making a supply to the bank, despite the fact that he has entered into a contract to perform acts including the payment of interest etc to the bank over the life of the loan.
http://www.appealcommissioners.ie/Determinations/Determinations03/VAT0103.htm

Krio ✉

link 3.04.2014 12:25

trtrtr, спасибо, но, мне кажется, это не совсем мой контекст. у меня - самый обычный международный Term loan facility agreement, и ни про какие supplies of goods или services в принципе речь не идет.
мне кажется логичным пояснение (и перевод) Дмитрия Лютенко с Проз, но как тогда перевести supplier?

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