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French to English translations [PRO] Law/Patents - Law (general) / Lawyer's fee note (France)
French term or phrase:ADHÉRENT D’UN VISEUR FISCAL CONVENTIONNÉ
This appears at the foot of a lawyer's fee note just above the line stating "payment of fees by cheque accepted" I gather it has something to do with the tax payable by the practice but I cannot find a suitable translation
Suggestion will be welcome from any collegaue who is familiar with this, but please no bland guesses
Explanation: 'Has come up before' - but the answer closed with no conclusive answer. Commentators should also note the tenor of the question: no bland rather than blind guesses.
Viseur means a certifier of accounts, namely an agent authorised to sign off accounts that may well have been prepared or audited by someone else in the firm or practice.
UK chartered accountants make the point that they are agents collecting 'tax on behalf of the Inland Revenue / HMRC'. The tax returns they sign off ('viser') are rarely questioned by HMRC tax clerks, except for trivial-to-excessive deductions claimed-
I'm not absolutely sure about inspectors and clients, as the use of the word 'client' may vary, depending on who uses the word when it means not only 'customer'. A tax inspector may work for the inland revenue in this country but there's no other information in the context provided. I don't even know if the original text is from France, Canada, New Guinea, Senegal. I give up!
ph-b (X)
France
Daryo,
12:58 May 15, 2020
Thank you. Your weekend homework: find out about the definition and uses (in context) of adhérent.
you have practical experience of this, which is certainly an advantage, but being an "outside observer" has also good sides - you start your search with a blank slate, without any "previous knowledge" that might distract you from new details.
Like "viseur fiscal conventionné" - from what I can find find "conventionné" is only applied to accountants while "agréée" is what would be applied to "association de gestion" [agréée par l’Administration fiscale https://www.afosteo.org/actualites/nouvelles-dispositions-ag... ]
Because the qualifications and the standards that define them are different; they are not the same thing.
"HM Revenue and Customs (HMRC) recognises that many tax agents and advisers are meeting the Professional Conduct in Relation to Taxation set by the largest professional bodies. Alongside this, the HMRC standard for agents, above, ensures a minimum standard has been set for all agents and, in particular, those that are unaffiliated to any professional body." https://www.gov.uk/government/publications/hmrc-the-standard...
The professional in question does not adhere to the standards of Her Majesty's Revenue and Customs or the IRS; they adhere to those of the source country. For example, the qualifications required to practice law in France train you to be an expert in French law, not English law. We need either a generic term for the professional (accountant, tax advisor; for the very title that phb pointed out is missing) or another way of phrasing the non-specific "adhérent" (see Daryo's answer).
My only problem with "tax agent/Third-party authorisee" is that they are too broad, it verges on more of a "procuration"; it authorizes someone to do something on your behalf. They are not "conventionné" (certified, state-regulated).
I agree with phb's entry. We are looking for a professional who is a member of an AGA, who has signed an AGREEMENT to adhere to the requirements set out by that AGA. In France, this agreement confers them approved status with the tax authorities which, in turn allows their clients to benefit from a 25% non-majoration.
In France, who else could this "member" be but a qualified accountant?
Unless we are missing context, or the source country is not France, such as the DRC?
If we have to avoid "accountant", Daryo's answer is plausible; the "seal of approval". I prefer it with "audited/reviewed by a registered tax preparer with approved status" to "approver".
My point is that a 'viseur fiscal' is an entity (OGAs and Experts comptables in France) authorized by HMRC, IRS or Bercy (The French Ministry of Finance) to authenticate tax returns.
So the translation we are looking for must be the title given to 'viseurs fiscaux' in the UK or the US. The title is tax agent in the UK, and third party authorisee in the US.
ph-b (X)
France
Daryo,
05:34 May 14, 2020
About your comment to Adrian’s answer : "this lawyer IS NOT "member" of anything, he's a client of the accountant."
We don’t know the nature or status of this viseur fiscal. They could be accountants or auditors or even an association de gestion agréée (AGA), which the word adhérent (“member”) actually suggests.
In fact, my invoices (like those of the vast majority of independent translators, not to mention a large number of other professions, in France) have this mention: “ Membre d’une association de gestion agréée. Le règlement par chèque est accepté.”, which is incidentally exactly what AllegroTrans’s question says.
As a reference : La mention « Acceptant le règlement des sommes dues par chèques libellés à son nom ou par carte bancaire en sa qualité de membre d'un centre de gestion agréé par l'administration fiscale » ou l'une des trois mentions précisées au I-B-1 § 60, doit être portée dans la correspondance et sur les documents professionnels adressés ou remis aux clients (papier à en-tête, factures, devis, etc.). (From Bulletin officiel des Finances publiques-Impôts here: https://bofip.impots.gouv.fr/bofip/6098-PGP.html)
This mention: "adhérent d’un viseur fiscal conventionné" is at the end of the invoice presented by a lawyer, so a very reasonable assumption would be that THE WHOLE OF "adhérent d’un viseur fiscal conventionné" describes the status of this lawyer i.e. this lawyer "belongs to" / "is part of a group of clients" under the "supervision" of this accountant who's got a status of state approved "viseur fiscal".
Why everyone keeps describing the status of this accountant, while the question is about the status of the accountant's client - the lawyer?
"Viseur conventionné : Terme désignant le professionnel de l'expertise comptable, signataire d'une convention avec l'administration fiscale, qui accepte de se soumettre à des obligations particulières, notamment en matière de contrôle des comptes et de télétransmission, afin de faire bénéficier ses clients, de l'absence de majoration de 25 % de leur résultat fiscal." https://www.compta-online.com/mais-est-viseur-conventionne-t...
Reference information: Cette année apparaît une nouvelle mention, celle de “viseur conventionné”.Cette case n’est à cocher que lorsque le professionnel libéral en cause à recours aux services d’un expert comptable ayant choisi le visa fiscal et en remplissant les conditions.
This is a very French source term/concept, like a "medecin conventionné" they have agreed to adhere to conditions set out by the state (something like "state registered/regulated"). You are most likely going to have to include a translator's note, as I don't believe there is an equivalent phrase in English that will convey the whole meaning.
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Answers
1 hr confidence: peer agreement (net): -1
member (affiliate) of a tax (financial) sight (or viewfinder) linked with the public (health) sector
Explanation: A definition of 'adhérent' is 'member'. A definition of 'un viseur' is 'sight' or 'viewfinder'. A definition of 'conventionné' is '(doctor or establishment) linked with the public (national or state) health service/sector'. (Collins dictionary, French-English)
Lisa Rosengard United Kingdom Local time: 14:27 Native speaker of: English