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  3. Law: Taxation & Customs

presentato una memoria

English translation: filed a Memorandum

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:presentato una memoria
English translation:filed a Memorandum
Entered by: EirTranslations

13:50 Jan 2, 2016
Italian to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Counterclaim
Italian term or phrase: presentato una memoria
This all goes together as a term. I'm not sure if they are referring to pleadings here or to having filed a statement, help much appreciated thanks.

In questi termini, le commissioni di billing credit sono state riqualificate come un’operazione “fuori campo IVA”, ai sensi dell’art. 2, terzo comma, lett. a), D.P.R. n. 633/72, e, quindi, non concorrente alla determinazione del pro-rata di detraibilità dell’imposta.
In replica alla contestazione sopra citata, il 3 giugno 2013 la Società ha presentato una memoria ai sensi dell’art. 12, settimo comma, l.
27 luglio 2000, n. 212 (allegata al ricorso introduttivo sub doc. n. 4), ribadendo le argomentazioni, in fatto e in diritto, a sostegno della correttezza del trattamento IVA riservato ai servizi di pagamento effettuati nei confronti di xxx. e, per l’effetto, del calcolo del pro-rata di detraibilità dell’IVA.
EirTranslations
Ireland
Local time: 21:31
filed a Memorandum
Explanation:
..
Selected response from:

Shabelula
Italy
Local time: 22:31
Grading comment
thx
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1filed a Memorandum
Shabelula
4 +1made a submission
Peter Cox
3submited a statement of case
Antonio Tomás Lessa do Amaral


  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
submited a statement of case


Explanation:
That's how I'd say it.


    Reference: http://iate.europa.eu/SearchByQuery.do?method=searchDetail&l...
    Reference: http://www.leaseology.co.uk/Articles/Drafting-Statements-of-...
Antonio Tomás Lessa do Amaral
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 8
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
filed a Memorandum


Explanation:
..

Shabelula
Italy
Local time: 22:31
Native speaker of: Italian
PRO pts in category: 4
Grading comment
thx

Peer comments on this answer (and responses from the answerer)
agree  Giovanni Pizzati (X)
39 mins
  -> grazie
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1 day 19 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
made a submission


Explanation:
.

Peter Cox
Italy
Local time: 22:31
Specializes in field
Native speaker of: English
PRO pts in category: 42

Peer comments on this answer (and responses from the answerer)
agree  adrian bedford
2157 days
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