butoir

16:41 Nov 19, 2020 

@ Elizabeth

I found the definition of butoir in public finances. See my second translation.

15:54 Nov 19, 2020 

Wow, I've been a bit slow about this one. You have all been very helpful. Thanks so much, Francois Boye. In this case, I am going to put "VAT credit balance" or "differential rate."

15:43 Nov 19, 2020 

Opps, I now see that you said "buffer" in the discussion. Sorry about that. Do you want to post it instead of me?

15:40 Nov 19, 2020 

@ Asker:

The text attached says 'différentiel de taux, communément appelé butoir'

09:24 Nov 19, 2020 

So it's a tax credit resulting from difference between VAT on sales and VAT on purchases
I'm not sure if we have a nice neat term for that... could you use something like "VAT credit balance" or something?

08:21 Nov 19, 2020 

is a limit (date butoir = date limite = deadline)

02:59 Nov 19, 2020 

There's also, in a table: "Soit un montant de TVA à rembourser au titre du butoir de 6,000,000"

02:49 Nov 19, 2020 

Yes i can. These are separate headings with no context (above), but another segment reads:
"Le remboursement de TVA concerne le crédit de taxe cumulé à la date du 31 décembre résultant du différentiel de taux, communément appelé butoir, qui a pour origine la différence entre le taux de TVA appliqué sur le chiffre d'affaires et celui grevant les coûts de production."

02:34 Nov 19, 2020 

It means buffer, presumably in the financial sense. You say there's not much context, but could you share what you have?