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la prescrition en matière d'impôt

English translation: maximum delay for something to happen

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:la préscription
English translation:maximum delay for something to happen
Entered by: Margaret Lomas
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19:57 Jul 12, 2002
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax
French term or phrase: la prescrition en matière d'impôt
I'm still struggling through this tax document. Can anyone help me with this sentence? "la prescrition en matière d'impôt sur les sociétés est interrompue a hauteur de ce montant" Thanks, all suggestions gratefully received.
Margaret Lomas
Local time: 04:42
the corporate income tax limitation period is not applicable for sums over this amount
Explanation:
In this case 'prescription' is the maximum delay for the administration to claim for the payment.(like : prescription d'un délit - more generally)

"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html

"Limitations period for taxpayers failing to file tax returns

I. PURPOSE

This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"
Selected response from:

Florence B
France
Grading comment
Yes, this makes a lot of sense to me now. Thank you very much for your reply, and thanks too to everyone else who made suggestions.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5The statute of limitation on corporate income tax hasJane Lamb-Ruiz
4The statutory limitation on corporate income tax does not apply to amounts exeeding...kostan
4The prescription of company income tax is limited up to ...
cmerlot
4the corporate income tax limitation period is not applicable for sums over this amount
Florence B
4Regulation in tax mattersMatthew Schlecht
4Company tax requirements are cut off at this amount.
Ben Gaia MA


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Regulation in tax matters


Explanation:
if the second word is a typo for 'prescription.'

Matthew Schlecht
United States
Local time: 23:42
Native speaker of: Native in EnglishEnglish
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18 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Company tax requirements are cut off at this amount.


Explanation:
This is an idiomatic translation, ie plain english rather than being too technical.

Ben Gaia MA
New Zealand
Local time: 15:42
Native speaker of: Native in EnglishEnglish
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31 mins   confidence: Answerer confidence 5/5
The statute of limitation on corporate income tax has


Explanation:
only applies to this limit.

--------------------------------------------------
Note added at 2002-07-12 20:31:23 (GMT)
--------------------------------------------------

sorry: remove has

applies only up to this amount or limit.

Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 71
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41 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
the corporate income tax limitation period is not applicable for sums over this amount


Explanation:
In this case 'prescription' is the maximum delay for the administration to claim for the payment.(like : prescription d'un délit - more generally)

"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html

"Limitations period for taxpayers failing to file tax returns

I. PURPOSE

This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"


Florence B
France
Native speaker of: Native in FrenchFrench
PRO pts in category: 16
Grading comment
Yes, this makes a lot of sense to me now. Thank you very much for your reply, and thanks too to everyone else who made suggestions.
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
The prescription of company income tax is limited up to ...


Explanation:
Send me the text I will correct it for you.
Christian

cmerlot
Local time: 13:42
Native speaker of: French
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
The statutory limitation on corporate income tax does not apply to amounts exeeding...


Explanation:
lit.transl: is interrupted at the level of this amount...

kostan
Austria
Local time: 05:42
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 8
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