Remarques sur la terminologie de la directive européenne sur la TVA
Remarks on the Terminology Related to the European Directive on VAT

Summary/Abstract: For the professional translator working in a European institution the research into and the creation of specialised terminology of legislative texts is part of his/her everyday job. After a short survey of the central problem of what a term is on the basis of French and Hungarian literature this article aims first at pointing out the specific problems raised by the differents definitions in a European context. Secondly it seeks to show to what extent the terminological activity in the EU translating services can rely on theoretical findings and on IATE, the public terminological database of European institutions. Finally on the basis of a parallel French and Hungarian corpus, namely that of the official version of the VAT directive, the article discusses to what extent the terminology of this legal text confirms the theoretical considerations. As a result, it will be stated that the Hungarian terminology is consistent neither with that of the source-text, nor within the target text.

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