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Zuflusstheorie

English translation: receipt theory

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07:50 Oct 20, 2011

German to English translations [PRO]
Bus/Financial - Finance (general) / Social welfare entitlement

German term or phrase: Zuflusstheorie

Gleichzeitig bitten wir Sie, uns nachzuweisen wann Ihnen Ihr Gehalt zufliesst.
Denn gemaess der Zuflusstheorie ist Ihnen dieses Einkommen in dem Monat anzurechnen, in dem es Ihnen tatsaechlich zufliesst (SGB II).

Lorna O'Donoghue KudoZ activity Questions: 1359 (10 open) (1 without valid answers) (28 closed without grading) Answers: 56
Local time: 23:48

English translation:receipt theory

Explanation:
The literal translation is indeed used.

E.g. In fact, the Constitutional Court
applied to the one-month period provided for under Article 346, 3rd indent ITC
92 the so-called “receipt theory” that it had already applied in the past to
compute the starting point of the period in which tax protests can be filed by
taxpayers.
The Supreme Court also adheres to the “receipt theory”. However, the
position of the Supreme Court with regard to presumptive receipt of
registered letters by a taxpayer differs from that of the Constitutional Court.
The Supreme Court considers that the earliest point of the presumptive
receipt of a registered letter by the taxpayer is the next working day after the
letter has been handed over to the postal services.

www.linklaters.com/pdfs/mkt/brussels/A13296617.pdf