May 5, 2013 16:07
11 yrs ago
17 viewers *
French term
Régie
French to English
Bus/Financial
Law: Taxation & Customs
Hi
I'm translating a table in a financial text (for a wine company) from French into British English and it says:
"Autres impots et taxes: CET, IFA, Taxes Foncières, Régie..."
I understand what CET, IFA and Taxes Foncières are, but i don't get what Régie refers to.
Is it a kind of local authority tax?
The dictionary states that 'une régie' is an administrative body which manages publicly owned businesses but this doesn't seem relevant to a tax context...
Many thanks for any help you can offer!
I'm translating a table in a financial text (for a wine company) from French into British English and it says:
"Autres impots et taxes: CET, IFA, Taxes Foncières, Régie..."
I understand what CET, IFA and Taxes Foncières are, but i don't get what Régie refers to.
Is it a kind of local authority tax?
The dictionary states that 'une régie' is an administrative body which manages publicly owned businesses but this doesn't seem relevant to a tax context...
Many thanks for any help you can offer!
Proposed translations
(English)
5 +1 | excise duties (on alcohol) | Daryo |
5 -1 | Board | Alison Billington |
4 | excise tax | Patti Maselli |
3 | board | ArmandB |
References
droits de régie | Lori Cirefice |
Proposed translations
+1
2 days 9 hrs
French term (edited):
Autres impôts et taxes ... payables à la Régie ...
Selected
excise duties (on alcohol)
"Autres impôts et taxes: CET, IFA, Taxes Foncières, Régie..."
".... excise duties (on alcohol)
Given the context, (a French wine company) it seems pretty clear that some kind of tax is payable to this "Régie";
This tax is levied on quantities, not on values of products sold, thus it's an excise.
"...
Droits d'accises (bières):
Les droits d'accises sont une taxe sur la consommation, notamment la bière. Ces droits sont proportionnels au volume et au taux d'alcool contenu dans le produit.(0.0271 euros par litre et par degré d'alcool).
Par exemple une bouteille de bière de 33 cl et de 4.5° acquittera une taxe de:
0.0271 * 0.33 * 4.5 soit 0.0402 euros htva.
Nos tarifs s'entendent toujours hors droits d'accises pour les bières.
Droits de régie (alcools):
Calcul des droits de régie :
Montant des droits x (Degré d’alcool / 100) x contenance
soit par exemple: pour une bouteille de 70cl et de 40 degré d’alcool, le calcul est:
15.1296 (=montant des droits actuels voir ci-dessous) x (40°/100) x 70
Nos prix s’entendent droits d’accises inclus pour les alcools."
[http://hed-boissons.oxatis.com/PBCPPlayer.asp?ID=440192]
"Droit d'accise
Le droit d’accise (prononcer :ak.siz) est un impôt indirect perçu sur la consommation (parfois aussi le seul commerce) de certains produits, en particulier le tabac, l'alcool ainsi que le pétrole et ses dérivés.
En France, on utilise généralement l'expression « contribution indirecte »1 pour désigner les droits d'accise.
...
Définition et application
L’accise est une taxe qui porte sur une quantité et non sur une valeur : ainsi la taxe sur les alcools consiste à prélever n euros par hectolitre d’alcool vendu. Au contraire, une taxe ad valorem porte sur la valeur d’un bien ou d’un service, comme la TVA. Le terme accise provient d'un impôt britannique, l'excise prélevé sur les boissons en 1650, lui même dérivé du terme néerlandais accijs, un impôt sur la consommation. Il s’agit donc d’un droit à acquitter pour accéder à la consommation de certains produits (dans certaines régions de l’ouest de la France, on connaît plus communément cette taxe sous le terme « acquis »).
En général, cette taxe frappe les alcools, les tabacs, les produits énergétiques (pétrole, gaz, etc.), les véhicules ou les produits dits « de luxe ».
..."
[http://fr.wikipedia.org/wiki/Droit_d'accise]
"...
An excise or excise tax (sometimes called a duty of excise special tax) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.
An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT). In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways:
(i) an excise typically applies to a narrower range of products;
(ii) an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and
(iii) an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ad valorem tax and proportional to the price of the good.
Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax). ..."
[http://en.wikipedia.org/wiki/Excise]
--------------------------------------------------
Note added at 2 days9 hrs (2013-05-08 01:59:00 GMT)
--------------------------------------------------
"Gestion des droits d'accises
Nous gérons pour le compte de nos clients les entrées de produits alcooliques sur le territoire Français, cela comprend :
Entrepositaire Agréé n° FR 003 039 E 0002
- Magasinage Alcool et Vin
- Création de DAA et de DSA - Manuel ou avec GAMMA
- Gestion de DAA et DSA - Manuel ou avec GAMMA
Capsule CRD Personnalisée - Agrémentation 64-N-35
- Fabrication de Capsules ou Vignettes CRD
- Gestion des stocks de capsules
- Liquidation des droits de Régie.."
[http://www.ciba-services.com/RegieAlcool.html]
".... excise duties (on alcohol)
Given the context, (a French wine company) it seems pretty clear that some kind of tax is payable to this "Régie";
This tax is levied on quantities, not on values of products sold, thus it's an excise.
"...
Droits d'accises (bières):
Les droits d'accises sont une taxe sur la consommation, notamment la bière. Ces droits sont proportionnels au volume et au taux d'alcool contenu dans le produit.(0.0271 euros par litre et par degré d'alcool).
Par exemple une bouteille de bière de 33 cl et de 4.5° acquittera une taxe de:
0.0271 * 0.33 * 4.5 soit 0.0402 euros htva.
Nos tarifs s'entendent toujours hors droits d'accises pour les bières.
Droits de régie (alcools):
Calcul des droits de régie :
Montant des droits x (Degré d’alcool / 100) x contenance
soit par exemple: pour une bouteille de 70cl et de 40 degré d’alcool, le calcul est:
15.1296 (=montant des droits actuels voir ci-dessous) x (40°/100) x 70
Nos prix s’entendent droits d’accises inclus pour les alcools."
[http://hed-boissons.oxatis.com/PBCPPlayer.asp?ID=440192]
"Droit d'accise
Le droit d’accise (prononcer :ak.siz) est un impôt indirect perçu sur la consommation (parfois aussi le seul commerce) de certains produits, en particulier le tabac, l'alcool ainsi que le pétrole et ses dérivés.
En France, on utilise généralement l'expression « contribution indirecte »1 pour désigner les droits d'accise.
...
Définition et application
L’accise est une taxe qui porte sur une quantité et non sur une valeur : ainsi la taxe sur les alcools consiste à prélever n euros par hectolitre d’alcool vendu. Au contraire, une taxe ad valorem porte sur la valeur d’un bien ou d’un service, comme la TVA. Le terme accise provient d'un impôt britannique, l'excise prélevé sur les boissons en 1650, lui même dérivé du terme néerlandais accijs, un impôt sur la consommation. Il s’agit donc d’un droit à acquitter pour accéder à la consommation de certains produits (dans certaines régions de l’ouest de la France, on connaît plus communément cette taxe sous le terme « acquis »).
En général, cette taxe frappe les alcools, les tabacs, les produits énergétiques (pétrole, gaz, etc.), les véhicules ou les produits dits « de luxe ».
..."
[http://fr.wikipedia.org/wiki/Droit_d'accise]
"...
An excise or excise tax (sometimes called a duty of excise special tax) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.
An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT). In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways:
(i) an excise typically applies to a narrower range of products;
(ii) an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and
(iii) an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ad valorem tax and proportional to the price of the good.
Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax). ..."
[http://en.wikipedia.org/wiki/Excise]
--------------------------------------------------
Note added at 2 days9 hrs (2013-05-08 01:59:00 GMT)
--------------------------------------------------
"Gestion des droits d'accises
Nous gérons pour le compte de nos clients les entrées de produits alcooliques sur le territoire Français, cela comprend :
Entrepositaire Agréé n° FR 003 039 E 0002
- Magasinage Alcool et Vin
- Création de DAA et de DSA - Manuel ou avec GAMMA
- Gestion de DAA et DSA - Manuel ou avec GAMMA
Capsule CRD Personnalisée - Agrémentation 64-N-35
- Fabrication de Capsules ou Vignettes CRD
- Gestion des stocks de capsules
- Liquidation des droits de Régie.."
[http://www.ciba-services.com/RegieAlcool.html]
Peer comment(s):
agree |
Tony M
: I would confirm that specifically for the UK, 'excise duty' is the usual term — note more usually found in the singular. / Well in the 3rd discussion post, Asker did say FR; in any case, the CET and IFA made it clear, as Germaine pointed out.
4 hrs
|
Specifying "France" from the beginning would've made it quicker! And avoid being sidetracked to Quebec's "liquor licence fees". As they probably sell more than one alcohol drink, "duties" might be OK? Thanks!
|
4 KudoZ points awarded for this answer.
Comment: "Thank you!"
2 hrs
board
regie : network , board....
Examples
regie publique : public board
regie publicitaire : advertising network
regie financiere : financial governance
Autres impots et taxes : CET IFA taxe fonciere , regie
Other taxes : CET, IFA , housing tax ,board
Examples
regie publique : public board
regie publicitaire : advertising network
regie financiere : financial governance
Autres impots et taxes : CET IFA taxe fonciere , regie
Other taxes : CET, IFA , housing tax ,board
Peer comment(s):
agree |
GILLES MEUNIER
8 hrs
|
disagree |
Daryo
: the ST is about a tax, a tax is neither "board" nor "Régie"
17 hrs
|
-1
8 hrs
Board
A Regie is a board of an organisation e.g. Regie de l'assurance maladie is the Health Insurance Board,
It is the controlling administration of an organisation.
It is the controlling administration of an organisation.
Peer comment(s):
disagree |
Daryo
: yes, but how do you fit that in the ST? what kind of tax is a board?
52 mins
|
neutral |
AllegroTrans
: same answer as Armand, but both wrong
13 hrs
|
19 hrs
excise tax
A selective tax on certain goods produced within or imported into a country.
The Excise Tax Act levies the tax on domestic and imported spirits, beer, wine, tobacco products, jewellery, slot machines, playing cards, matches, airline tickets, snuff, and gasoline.
The Excise Tax Act levies the tax on domestic and imported spirits, beer, wine, tobacco products, jewellery, slot machines, playing cards, matches, airline tickets, snuff, and gasoline.
Peer comment(s):
neutral |
Tony M
: I think it's more usually 'excise duty' (though of course the Act is called 'tax'); however, as we have seen in the discussion, it may be that both appear together, causing a problem...
1 hr
|
neutral |
Germaine
: this fits the broader category "other taxes and duties". It's not really a "régie" matter.
2 hrs
|
neutral |
Daryo
: it turned out to be that, but you didn't substantiate it in any way.
1 day 13 hrs
|
Reference comments
4 hrs
Reference:
droits de régie
Google has me thinking that your context might involve alcohol... so this could be a possible avenue to explore further? I seem to be finding quite a few refs from Monaco, but I think your text is from France...
--------------------------------------------------
Note added at 4 hrs (2013-05-05 20:51:36 GMT)
--------------------------------------------------
http://books.google.fr/books?id=K8zavLxZYgsC&pg=PA24&lpg=PA2...
droits de régie = taxe sur les spiritueux ?
not sure what the difference is between droits d'accise et droits de régie... am wondering if droits de régie is perhaps and outdated way of saying droits d'accise ?
--------------------------------------------------
Note added at 21 hrs (2013-05-06 13:51:30 GMT)
--------------------------------------------------
http://www.boe.ca.gov/sptaxprog/alcoholfaq.htm
In CA at least, the excise tax seems to be an entirely different thing than the liquor licence
--------------------------------------------------
Note added at 4 hrs (2013-05-05 20:51:36 GMT)
--------------------------------------------------
http://books.google.fr/books?id=K8zavLxZYgsC&pg=PA24&lpg=PA2...
droits de régie = taxe sur les spiritueux ?
not sure what the difference is between droits d'accise et droits de régie... am wondering if droits de régie is perhaps and outdated way of saying droits d'accise ?
--------------------------------------------------
Note added at 21 hrs (2013-05-06 13:51:30 GMT)
--------------------------------------------------
http://www.boe.ca.gov/sptaxprog/alcoholfaq.htm
In CA at least, the excise tax seems to be an entirely different thing than the liquor licence
Reference:
Peer comments on this reference comment:
agree |
Daryo
: " outdated way of saying droits d'accise" yes, you are there on the right track!
2 days 14 hrs
|
Discussion
When I suggest "regulatory (levies)", I have in mind both the French meaning of "régie" as a noun, and the French legislation (laws, decrees, etc.) as referred to (inter alia) in the sources I mentioned. I don't have time to refine my research, so I won't put an "answer". But should anyone agree, the door is wide open...
So I don't think we should attempt to draw too many parallels with the sitaution over there in Canada.
FRANCE
Site internet de la Douane : Régime fiscal des alcools et des …
28 avril 2013
Les taux et structures du système d’accises applicables à l’alcool et aux boissons alcoolisées sont définis dans la législation communautaire.
A suivre sur http://www.douane.gouv.fr/page.asp?id=286
QUEBEC
Régie des alcools des courses et des jeux
28 avril 2013
Propose des informations sur la délivrance des permis et des licences, les principaux formulaires et guides, des communiqués et des publications, les lois et …
A suivre sur http://www.racj.gouv.qc.ca/..."
[http://www.liensutiles.fr/categ/droit-de-regie-alcool-705656...]
"droits de Régie" in Quebec = annual Alcohol licence fee payable to the Régie des alcools, des courses et des jeux
"droits de Régie" in France = tax payable on the quantity of alcohol sold, i.e. an excise, payable to an institution that changed its name since being created in ... 1935, from "Régie ..." to "service des alcools":
"Décret relatif à l'organisation du service des alcools et au statut des personnels administratifs de ce service.
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre d'Etat chargé de la fonction publique,
Vu le décret du 29 septembre 1935 réorganisant le service des alcools sous la forme d'une régie commerciale ; ...."
[http://textes-legislatifs-reglementaires.vlex.fr/vid/alcools...]
IMO, in France, "régie" would probably mean INAO and some simillar regulatory bodies. See:
http://www.inao.gouv.fr/public/home.php?pageFromIndex=textes...
or http://www.lecyber-sommelier.com/media/Contenu_France_vinico...
Usually, in (Canadian) accounting documents (especially in tables), I see the simple word "regulatory". You will find some sources using "regulatory levies". Je manque de temps pour poursuivre la recherche, mais je crois que vous devriez explorer cette avenue.
http://www.nato.int/cps/en/natolive/official_texts_17248.htm
but it's a really old document (1951!) so i don't know how much it can be trusted...
http://www.grouperf.com/catalogue/general/164/extrait.pdf
il s’agirait du CGI français - et je lis qu'il s'agit d'une société française.
P.s. : Les appellations « Régie des alcools… » et « Société des alcools » n’existent pas en anglais au Québec, mais chaque province du Canada a son « Liquor (Control) Board » ou son « Alcohol and Gaming Commission ».
This would suggest that Lori is right and that 'regie' refers to 'droits de regie' - an 'excise duty' that wine-producing companies have to pay.
But if this is the case, why does this page - http://www.douane.gouv.fr/page.asp?id=286 - not refer to droits de regie at all?
here's a bit more context as requested:
The table is giving a summary of a French wine company's annual profits and expenditures so after the section on Chiffre d'Affaires, there is a section on the taxes the company has had to pay. first the table provides information relating to 'impots et taxes sur rémunération' (which i have translated by 'pay-related taxes and duties') and then it lists 'autres impots et taxes: CET, IFA, Taxes Foncieres, Régie...'
As Tony M says it is probably short for "regie de..." something. Looking at the comments below, I'm inclined to agree with Daryo and Lori - i think it might be a tax the company has to pay because it is producing alcoholic drinks. So 'Alcohol Licence Fee' seems a good translation here as a result...
but... i can't find any reference to a 'regie des alcools' in France which is odd - perhaps, as Lori says, it is just the outdated term which is still used by some...? Any ideas?
Thanks again for your help!
What is the overall text about, and what is this table in particular dealing with?
Your dictionary definition is only one of several very widely diverging meanings.
I'm not personally familiar with it as a local authority tax, but as the wine industry is a bit outside my field, that may not be significant!
The problem is, it is almost certainly short for 'régie de...' something or other, and it's the 'something or other' that is going to be important here; you might be able to research it further by trying to search on "régie de" + various keywords relevant to your industry sector (you'll need to use 'verbatim' so it will take any notice of the 'de').