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  2. Italian to English
  3. Law: Taxation & Customs

contribuente di diritto

16:42 Dec 3, 2009
Italian to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Italian term or phrase: contribuente di diritto
Nella sostituzione propria l’attuazione del prelievo opera exclusivamente dei confronti del sostituto, che è l’obbligato principale nei riguardi del fisco, cioè il soggetto che costituisce la controparte giuridica del fisco (è detto anche “contribuente di diritto”).
RProsser
Local time: 22:58


Summary of answers provided
4de jure taxpayer
philgoddard
3Taxpayer's Legal Rights
Dr Lofthouse
Summary of reference entries provided
Esattoria
Leonarda Coviello

  

Answers


31 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Taxpayer's Legal Rights


Explanation:
.

Dr Lofthouse
France
Local time: 22:58
Native speaker of: Native in EnglishEnglish, Native in ItalianItalian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  Leonarda Coviello: see my note/reference.this has nothing to do with legal rights, but, if anything, with legal obligations
32 mins
neutral  philgoddard: That would be diritti di contribuente!
36 mins
agree  simona leggero (X)
19 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
de jure taxpayer


Explanation:
The opposite of de facto, ie by virtue not of circumstances, but of law.

philgoddard
United States
Native speaker of: English
PRO pts in category: 24
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Reference comments


6 mins
Reference: Esattoria

Reference information:
To give you an idea of what they are talking about here, an example of "contribuente di diritto" in Italy is "l'esattoria", i.e. the place where people go and pay usual their a sort of council tax, etc.

The "contribuente di fatto" is us, the real tax payers, i.e., to stick to the example above, it's the people that go to the Esattoria and pay.

HTH

Lea

Leonarda Coviello
United Kingdom
Works in field
Native speaker of: Native in ItalianItalian
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