Glossary entry

Norwegian term or phrase:

hovedytingslæra

English translation:

principal service doctrine

Added to glossary by Kim Kardasho (X)
Oct 9, 2016 19:18
7 yrs ago
Norwegian term

hovedytingslæra

Norwegian to English Law/Patents Law: Taxation & Customs VAT taxation
"hovedytingslæra i merverdiavgiftsrett"
Proposed translations (English)
3 principal service doctrine
Change log

Oct 11, 2016 12:44: Kim Kardasho (X) Created KOG entry

Proposed translations

1 hr
Selected

principal service doctrine

> 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:

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.

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4 KudoZ points awarded for this answer. Comment: "I think you nailed it! I have found it elsewhere as well. Thank you so much for this."
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