This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. French to English
  3. Law: Taxation & Customs

la prescrition en matière d'impôt

English translation: maximum delay for something to happen

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:la préscription
English translation:maximum delay for something to happen
Entered by: Margaret Lomas (X)

19:57 Jul 12, 2002
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax
French term or phrase: la prescrition en matière d'impôt
I'm still struggling through this tax document. Can anyone help me with this sentence? "la prescrition en matière d'impôt sur les sociétés est interrompue a hauteur de ce montant" Thanks, all suggestions gratefully received.
Margaret Lomas (X)
Local time: 04:49
the corporate income tax limitation period is not applicable for sums over this amount
Explanation:
In this case 'prescription' is the maximum delay for the administration to claim for the payment.(like : prescription d'un délit - more generally)

"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html

"Limitations period for taxpayers failing to file tax returns

I. PURPOSE

This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"
Selected response from:

Florence Bremond
France
Local time: 05:49
Grading comment
Yes, this makes a lot of sense to me now. Thank you very much for your reply, and thanks too to everyone else who made suggestions.
4 KudoZ points were awarded for this answer



Summary of answers provided
5The statute of limitation on corporate income tax has
Jane Lamb-Ruiz (X)
4Regulation in tax matters
Matthew Schlecht
4Company tax requirements are cut off at this amount.
Ben Gaia
4the corporate income tax limitation period is not applicable for sums over this amount
Florence Bremond
4The prescription of company income tax is limited up to ...
cmerlot
4The statutory limitation on corporate income tax does not apply to amounts exeeding...
kostan


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Regulation in tax matters


Explanation:
if the second word is a typo for 'prescription.'

Matthew Schlecht
United States
Local time: 23:49
Native speaker of: English
Login to enter a peer comment (or grade)

18 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Company tax requirements are cut off at this amount.


Explanation:
This is an idiomatic translation, ie plain english rather than being too technical.

Ben Gaia
New Zealand
Local time: 15:49
Native speaker of: Native in EnglishEnglish
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 5/5
The statute of limitation on corporate income tax has


Explanation:
only applies to this limit.

--------------------------------------------------
Note added at 2002-07-12 20:31:23 (GMT)
--------------------------------------------------

sorry: remove has

applies only up to this amount or limit.

Jane Lamb-Ruiz (X)
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 71
Login to enter a peer comment (or grade)

41 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
the corporate income tax limitation period is not applicable for sums over this amount


Explanation:
In this case 'prescription' is the maximum delay for the administration to claim for the payment.(like : prescription d'un délit - more generally)

"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html

"Limitations period for taxpayers failing to file tax returns

I. PURPOSE

This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"


Florence Bremond
France
Local time: 05:49
Native speaker of: Native in FrenchFrench
PRO pts in category: 16
Grading comment
Yes, this makes a lot of sense to me now. Thank you very much for your reply, and thanks too to everyone else who made suggestions.
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
The prescription of company income tax is limited up to ...


Explanation:
Send me the text I will correct it for you.
Christian

cmerlot
Local time: 13:49
Native speaker of: French
Login to enter a peer comment (or grade)

10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
The statutory limitation on corporate income tax does not apply to amounts exeeding...


Explanation:
lit.transl: is interrupted at the level of this amount...

kostan
Austria
Local time: 05:49
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 8
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search