Nov 19, 2010 12:24
13 yrs ago
19 viewers *
Italian term

recupero a tassazione

Italian to English Bus/Financial Law: Taxation & Customs
I know this has already been asked and answered, but the answer in the glossary doesn't really work in my context.
The term is used in a tax commission ruling on an apeal submitted by a company against a tax audit assessment in which the revenue authorities claim that a series of "deductible expenses" should not have been deducted and should therefore be made subject to taxation. My problem is that, as you can see in the example sentences below, the term is used repeatedly throughout the document, and also interchangeably with variations of "ripresa a tassazione". What I need, therefore, is a brief equivalent term in English that conveys the concept. I've considered "recoupment for taxation" or "recovery for taxation", however, both terms are usually used in English for the exact opposite i.e. for claiming tax back from the Tax Man.

I'm sure there must be an equivalent, but for the life of me I can't think of it.

Here are the examples:

"Passando all'esame delle varie **riprese a tassazione** operate dall'Ufficio (Revenue Office) con l'impugnato accertamento, la prima riguarda costi ritenuti non di competenza dell'anno"

"L'Ufficio contesta la mancata attribuzione proporzionale di alcuni costi fissi quale e lavoro e gli ammortamenti e ne determina la **ripresa a tassazione** in maniera direttamente proporzionale al costo di produzione annuale ...."

"Accoglie in parte il ricorso ed annulla le **riprese a tassazione** indicate nell'avviso di accertamento ai n...."

"In ordine ai seguenti **recuperi** effettuati dall'Ufficio"

"Relativamente al **recupero** di contributi associativi ritenuti indeducibili per € XXX"

"Corretto è invece il **recupero** effettuato dall'Ufficio relativamente alla quota di ammortamento dell'avviamento per € XXX"

and so on.

Thanks,
Dominic

Discussion

James (Jim) Davis Nov 23, 2010:
I'd creatively address each instance. "Reclaims for taxation" is totally "unnatural English" and as expected Googles, zilch.
http://www.google.com/search?source=ig&hl=en&rlz=&=&q="recla...
Also in your example they didn't make any claims or "reclaims" for the items to be taxed at all, they taxed them.
Anyway, its gone now :).
Dominic Currie (asker) Nov 23, 2010:
I was careful to avoid tax reclaim I was well aware of the potential confusion re "tax reclaim", but I still felt that "reclaim" with the right clarification worked in my context. As I said, I translated the first occurrence of the term in the phrase "Passando all'esame delle varie riprese a tassazione operate dall'Ufficio con l'impugnato accertamento" as "Moving on to the various reclaims for taxation of unduly deducted costs made by the Revenue Office in the contested assessment". I was then careful to always make sure that it was clear that the "reclaim" involved a cost that was deducted by the company that the Revenue Office claimed was not deductible and therefore subject to tax. Anyway, both the Italian and English speaking proofreaders, as well as the client, were happy with the end result. I take Thomas' point on the references in the answer; to be honest didn't look at them, but it was the word "counterclaim" that made me think of using reclaim.



Thomas Roberts Nov 23, 2010:
agree I agree with Jim's point. Also, the references given for the answer selected have nothing to do with taxation, but rather counter-claims in court.
James (Jim) Davis Nov 23, 2010:
Hi Dominic A tax reclaim, is a standard term. It is when a taxpayer claims back tax already paid. If you use that, your readers will be really confused, as your recupero term is practically the direct opposite.
Dominic Currie (asker) Nov 23, 2010:
The solution I adopted Taking inspiraton from the various suggestions offered, I decided to translate the first occurrence of the term "varie riprese a tassazione" as "reclaims for taxation of unduly deducted costs" and from then on I used the term "reclaim", with additional clarification where necessary. Given that Oliver's "tax counterclaim" was the closest to what I actually used I decided to allocate points to him.
James (Jim) Davis Nov 19, 2010:
@Thomas Yes that context too. But also often as the opposite to sospensione d'imposta or when companies opt in or out of tax consolidation regimes. Each single instance really has to be examined individually.
Thomas Roberts Nov 19, 2010:
recovery Hi Jim, I'm sure I've seen this used in a slightly different concept: that which should have been taxed before (but was not), was in fact not taxed, and now is being taxed.
James (Jim) Davis Nov 19, 2010:
Hi Dominic I've met the term many times but fortunately never heavily concentrated in one document. I don't think you will find what you need. Basically this generic term is used for anything which first was taxed, then wasn't taxed and now is to be taxed again either because people broke tax laws or because the tax laws changed or because taxpayers changed their options. I seriously think you have to address each instance separately, with things like "must now be taxed".

Proposed translations

5 mins
Selected

Tax counterclaim

Legal Forms | Plaintiff's interrgatorries for collections ...
... paid only for succesfully arguing the value of taxable property. The defendant failed to pay despite the written contract. After I sued them, they responded with a counterclaim ...

www.jdsupra.com/post/documentViewer.aspx?fid=24542258-da50-... · Cached pageFederal Courts Reports
... of legal, factual issues-Lengthy reasons allegedly confirming volume, complexity-Plaintiff submitting maximum fees inappropriate because no costs taxable relative to counterclaim ...

reports.fja.gc.ca/eng/1994/1995fca3363.html/1995fca3363.html.html · Cached page
Something went wrong...
3 KudoZ points awarded for this answer. Comment: "As explained in my discussion entry, I actually used "reclaim", i.e. "reclaim of amounts as due for taxation", and I've allocated points to you because yours was the closest to term I used."
4 mins

tax demand

in some of the sentences cited above, it would be 'demand for tax' or 'demand for contributions'.

Recupero is used in the sense of "recover" for the exchequer of tax not previously paid.
Something went wrong...
+1
9 hrs

assessment of additional tax

or, depending on the sentence,
additional tax assessed
I believe this comes close to recupero a tassazione and could be used in the various situations you mentioned

in fact in italy we use the word RECUPERO but this simply means that the original assessment of tax due is not correct
similarly an additional tax is assessed on a previous self-assessment made by the taxpayer which is deemed incorrect (for whatever reason)
Peer comment(s):

agree Grace Anderson
3188 days
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