French term (edited): rétrocédé / rétrocessions / rétrocéder

Better include the infinitive form for the record.

I am unsure that retrocession implies any payment of a 'rake-off'. For instance, an ins. co.'s ceding of reinsurance preimums to an underwriter (compare copyright royalty-share splits) doesn't imply such a commission charge, but a straight 'back-channel'-

https://www.collinsdictionary.com/dictionary/english/back-da...

A tax recovery company I worked in for a number of years used the term "recharges."

In a nutshell, and by way of example, what happens is that a tour operator (or any customer, really) purchases, apart from a hotel reservation, various ancillary services that are combined and resold to the tour operator's customer as a single, combined package (with a single price).

How this becomes relevant in a tax context is that if VAT was charged by the relevant provider (the hotel), then the tour operator that purchased the various elements does not need to charge VAT on all these (recharged) items again, but rather only on the tour operator's mark-up (or "margin").

More information about this concept is in the following links:

https://taxinsights.ey.com/archive/archive-articles/the-tour...’-margin-scheme-can-be-a-trap.aspx

https://bit.ly/2Us9xmw

A "recharge" simply means something that is purchased by one party and resold to another party with no mark-up (or "margin").

In the European Union, the relevant tax framework is called TOMS (Tour Operators Margin Scheme). See this link for more information: https://www.gov.uk/guidance/tour-operators-margin-scheme-for...

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Note added at 11 hrs (2020-06-10 18:41:06 GMT)
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Correction for the EY link: https://go.ey.com/2UvPzXX

The information mentions 'des ventes rétrocédées', which would be 'reassigned sales'. Later it mentions 'on-lending' or 'back-dated lending' (rétrocessions) about energy bills by mail and consumables.

in this case, the revenue instead of the income is passed through to the owners. See all types of pass-through businesses in the attachment.

https://www.brookings.edu/research/9-facts-about-pass-throug...

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Note added at 21 hrs (2020-06-11 04:31:24 GMT)
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The revenue in cash is passed through in its entirety to the shops

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Note added at 1 day 8 hrs (2020-06-11 15:16:26 GMT)
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The overwhelming majority of businesses in the U.S. are not C-corporations subject to the corporate tax. Rather, most businesses—about 95 percent—are “pass-throughs,” which have their income “pass through” to their owners to be taxed under the individual income tax.

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Note added at 1 day 8 hrs (2020-06-11 15:18:55 GMT)
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An overwhelming share of pass-through income is earned by those at the very top of the income scale. In fact, about 70 percent of partnership income accrues to the top 1 percent, compared to 44 percent of corporate dividends (Figure 9).[14 ]Individuals in the bottom 80 percent earn virtually no pass-through income.[15] Moreover, those with higher incomes tend to receive a much greater share of their income from business compared to those with lower incomes, as the top 1 percent only earn about 11 percent of wage and salary income.[16] Thus, any reductions cuts in the tax rate on pass-through businesses would largely benefit high-income taxpayers.