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
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
Proposed translations
(English)
3 | Tax counterclaim | Andrew Bramhall |
4 | tax demand | Thomas Roberts |
3 +1 | assessment of additional tax | CristianaC |
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
... 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
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.
Recupero is used in the sense of "recover" for the exchequer of tax not previously paid.
+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)
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)
Discussion
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 :).