Glossary entry (derived from question below)
Dec 23, 2014 21:40
9 yrs ago
18 viewers *
French term
foncière
French to English
Other
Law: Taxation & Customs
Tax Document
property taxes?
I know that foncière means a property company, but in this long document, we aren't talking about property. The companies mentioned are involved with purchasing raw materials, manufacturing goods, and licencing brands, and distribution and sales, and acquiring companies to help them expand distribution and sales in other countries.
So I'm not sure what foncière means in this context.
En application de l'article 1586 c of the General Tax Code, la cotisation sur la valeur ajoutée des entreprises est due par les personnes physiques ou morales ainsi que les sociétés non dotées de la personnalité morale qui exerce une activité imposable à la cotisation *** foncière *** des entreprises et don’t le chiffre d'affaires est supérieur à €100,000.
I know that foncière means a property company, but in this long document, we aren't talking about property. The companies mentioned are involved with purchasing raw materials, manufacturing goods, and licencing brands, and distribution and sales, and acquiring companies to help them expand distribution and sales in other countries.
So I'm not sure what foncière means in this context.
En application de l'article 1586 c of the General Tax Code, la cotisation sur la valeur ajoutée des entreprises est due par les personnes physiques ou morales ainsi que les sociétés non dotées de la personnalité morale qui exerce une activité imposable à la cotisation *** foncière *** des entreprises et don’t le chiffre d'affaires est supérieur à €100,000.
Proposed translations
(English)
| 4 +2 | property tax |
Jean-Claude Gouin
|
| 5 | a company's land and buildings. |
Francois Boye
|
| 3 +1 | Business Rates |
Tony M
|
| 4 -2 | Business tax/corporate tax |
Chakib Roula
|
Proposed translations
+2
3 hrs
Jean-Claude Gouin
Canada
Canada
Native in French
Canada
Subscribe to my newsletter ...
Native in: French 
Works in: French to English, English to French, French, and 1 more.
Related KudoZ points
:
16
Selected
property tax
1. 'Foncière' is NOT a 'property company'.
2. 'Foncière' is an adjective; you cannot say 'une foncière'.
3. 'Foncière' is NOT a company's land and buildings.
4. Usually, 'foncière' is used with word 'taxe' (property tax /
taxes) ...
2. 'Foncière' is an adjective; you cannot say 'une foncière'.
3. 'Foncière' is NOT a company's land and buildings.
4. Usually, 'foncière' is used with word 'taxe' (property tax /
taxes) ...
Peer comment(s):
| agree |
Adrian MM. (X)
: if for US consumption. UK: UBR > Uniform Business Rate
7 hrs
|
| agree |
Tony M
: I think I'd add 'business' or 'corporate', just to make it clearer this is a tax that applies to businesses only. Joyeux Noël à toi aussi, J-C !
7 hrs
|
|
I like your suggestion, Tony. Maybe the asker will choose 'property tax for businesses making over 100 000 € per year / annum' ... Merry Christmas, mon ami ...
|
4 KudoZ points awarded for this answer.
1 hr
Francois Boye
United States
United States
Native in French
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
28
a company's land and buildings.
The "cotisation fonciere" is a kind of property tax for companies.
Click on the link for more details
http://vosdroits.service-public.fr/professionnels-entreprise...
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Note added at 5 hrs (2014-12-24 03:32:14 GMT)
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fonciere is an adjective, of course. My translation indicates the assets underlying the adjective "fonciere." In other terms, a company pays la "cotisation fonciere" because it owns buildings and land
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Note added at 6 hrs (2014-12-24 03:46:14 GMT)
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"La cotisation fonciere" is not property tax because it concerns only companies. Property tax, on the contrary, concerns only households
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Note added at 6 hrs (2014-12-24 04:06:14 GMT)
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In France, property tax is called "Taxe Fonciere", not "Cotisation Fonciere"
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Note added at 7 hrs (2014-12-24 04:47:59 GMT)
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Corporate property tax is the best approximation of "cotisation fonciere"
Click on the link for more details
http://vosdroits.service-public.fr/professionnels-entreprise...
--------------------------------------------------
Note added at 5 hrs (2014-12-24 03:32:14 GMT)
--------------------------------------------------
fonciere is an adjective, of course. My translation indicates the assets underlying the adjective "fonciere." In other terms, a company pays la "cotisation fonciere" because it owns buildings and land
--------------------------------------------------
Note added at 6 hrs (2014-12-24 03:46:14 GMT)
--------------------------------------------------
"La cotisation fonciere" is not property tax because it concerns only companies. Property tax, on the contrary, concerns only households
--------------------------------------------------
Note added at 6 hrs (2014-12-24 04:06:14 GMT)
--------------------------------------------------
In France, property tax is called "Taxe Fonciere", not "Cotisation Fonciere"
--------------------------------------------------
Note added at 7 hrs (2014-12-24 04:47:59 GMT)
--------------------------------------------------
Corporate property tax is the best approximation of "cotisation fonciere"
-2
10 hrs
Chakib Roula
Algeria
Algeria
Native in French
Algeria
Shedding light out of words
Native in: Arabic , French
Works in: Arabic to French, Arabic to English, French to English, and 3 more.
Related KudoZ points
:
8
Business tax/corporate tax
Many countries impose corporate tax, also called corporation tax or company tax, on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the entity level. Most countries tax all corporations doing business in the country on income from that country. Many countries tax all income of corporations organized in the country.
Example sentence:
Most income tax systems provide that certain types of corporate events are not taxable transaction
Reference:
Peer comment(s):
| disagree |
Tony M
: Sadly, that's not what the CFE is here in France; it does replace the old 'Taxe professionnelle', but even so it is nothing really to do with 'corporation tax', which is a quite separate tax.
55 mins
|
| disagree |
B D Finch
: As Tony says, it is not corporation or business tax.
1 hr
|
| neutral |
writeaway
: instead of explaining the English term, it would be more helpful to show why a translation is correct.
9 hrs
|
+1
11 hrs
French term (edited):
Cotisation Foncière des Entreprises
Business Rates
The trouble is, this is a tax simply euphemized to be a 'cotisation', but it isn't a tax directly related to (say) the area or 'rentable value' of your factory — it is simply a tax on the fact that your business happens to be physically located in a certain place; this tax is to some extent calculated on turnover, and as most of it is paid itno the coffers of the local community, it does vary from commune to commune. Hence why I think it corresponds most closely to the notion of 'rates' in British English — sorry, I don't know what the equivalent is in the US!
It all depends what your document is for, but you may find it necesary to provide a fuller explanation as a glossary entry. Otherwise, as a general term, this might be sufficient.
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Note added at 16 heures (2014-12-24 14:12:29 GMT)
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Now we know this is for a UK readership, I feel more confident that this term could work — as long as you include an explanation at some point to the effect that the equivalence is only very approximate!
It all depends what your document is for, but you may find it necesary to provide a fuller explanation as a glossary entry. Otherwise, as a general term, this might be sufficient.
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Note added at 16 heures (2014-12-24 14:12:29 GMT)
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Now we know this is for a UK readership, I feel more confident that this term could work — as long as you include an explanation at some point to the effect that the equivalence is only very approximate!
Peer comment(s):
| agree |
B D Finch
: I think that's the best solution for a UK readership, but don't know about a US readership. Just had to go to the dept. at the Hôtel de Finance to pay mine, and the officer gave me a cutting of the interesting fishbone cactus on his desk. :)
52 mins
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Thanks, B! :-) What a good idea they've now got an 'hôtel' — the waiting times are soemtiles ridiculous!! Happy Christmas!
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Discussion
You need to consder the term 'cotisation foncière des entreprises' as a whole — it is the name of a certain kind of tax, usually abbreviated to CFE (but be careful, as there is also another CFE!), which you should be able to research easily for an explanation of what it actually is; I am unaware of an exact equivalent in GB or US taxation, but it might be likened (slightly!) to the 'Uniform Business Rate' in the UK.