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|    Chris Lancaster - Lancaster Translations S.L.U.
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| | Euro (eur), U. S. dollars (usd) | Sample translations submitted: 4 Spanish to English: CONTRACT
General field: Law/Patents
Detailed field: Law: Contract(s) | Source text -
CONTRATO DE SOCIOS
En Madrid, a [30] de Septiembre de 2008.
I. Reunidos:
De una parte,
(1) XXX, sociedad constituida de acuerdo con la legislación española, inscrita en el Registro de Cooperativas de Euskadi, con domicilio social en XXX, y con CIF XXX, representada por D. XXX, con NIF número XXX, en calidad de apoderado de la citada sociedad, en virtud de la escritura pública de poder otorgada ante el Notario de Durango, D. XXX, el día 5 de diciembre de 2007, con el número XXX de su protocolo. En adelante referida como “XXX”.
De otra parte,
(2) XXX, sociedad constituida de acuerdo con la legislación inglesa, inscrita en el Registro Mercantil de Inglaterra y Gales con el número XXX, con domicilio social en XXX, representada por D. XXX, con Pasaporte británico número [XXX], en calidad de apoderado de la citada sociedad, en virtud de poder especial otorgado en su favor ante el Notario de Londres D. […], el [16] de septiembre de 2008, debidamente apostillado. En adelante referida como "XXX”.
En adelante, XXX y XXX serán referidos, conjuntamente, como los “Socios” y cualquiera de ellos, individualmente, como un “Socio”.
Las Partes, según intervienen, se reconocen recíprocamente la capacidad legal suficiente para otorgar el presente Contrato de Socios (en adelante, el “Contrato”) y, a tal efecto,
II. Exponen:
I. Que, según manifiesta XXX, mediante escritura otorgada el 11 de julio de 2008 ante D. XXX, Notario de Bilbao, bajo el número XXX de su protocolo, XXX (“XXX”), sociedad perteneciente al grupo de sociedades encabezado por XXX (el “Grupo XXX”), constituyó la Sociedad, con un capital social de EUR 3.010, dividido en 301 participaciones sociales de EUR 10 de valor nominal cada una, numeradas de la 1 a la 301, ambas inclusive, y subscribió la totalidad de las participaciones sociales.
II. Que, según expone XXX, mediante escritura otorgada ante el mismo Notario el 30 de julio de 2008, bajo el número XXX de su protocolo, XXX adquirió por compra de XXX, la totalidad del capital social de la Sociedad suscrito en ese momento, esto es, las 301 participaciones sociales de EUR 10 de valor nominal cada una
| Translation - English
PARTNERS AGREEMENT
Madrid], [30] September 2008
I. By and between:
Party of the first part,
(1) XXX, a company incorporated in accordance with Spanish legislation, filed with the Basque Country Register of Cooperatives, with registered offices in XXX, and holder of Corporate Tax Code XXX, represented by XXX, holder of national ID document number 30.613.586-B, in his capacity as attorney-in-fact of the aforementioned company by virtue of the public deed of power of attorney granted in the presence of the notary public of Durango, XXX, on 5 December 2007, under number XXX of his records. Hereinafter referred to as “XXX”.
And party of the second part,
(2) XXX, a company incorporated in accordance with British legislation, filed with the Registrar of Companies for England and Wales under number XXX, with registered offices at XXX, represented by [XXX], holder of British passport number [XXX], in his capacity as attorney-in-fact of the aforementioned company, by virtue of the special power of attorney granted in his favour before the public commissioner for oaths of London […], on [16] September 2008, duly certified in accordance with the Hague Apostille. Hereinafter referred to as “XXX”.
Hereinafter XXX and XXX shall be jointly referred to as the “Partners” and either of them individually as a “Partner”.
The Parties, in the capacity in which they act, hereby reciprocally recognise sufficient legal capacity to confer this Partners Agreement (hereinafter referred to as the “Agreement”).
II. Recitals:
I. Whereas, in accordance with the declaration from XXX, by virtue of a deed granted on 11 July 2008 in the presence of XXX, notary public of Bilbao, under number XXX of his records, XXX (hereinafter referred to as “XXX”), a company belonging to the group of companies headed by XXX (hereinafter referred to as the “XXX Group”), incorporated a Company with a share capital of EUR 3,010, divided into 301 shares with an individual face value of EUR 10, numbered from 1 to 301, both inclusive, and subscribed the full amount of the shares.
II. Whereas, as stated by XXX, by virtue of the deed granted in the presence of the same notary public on 30 July 2008 under number XXX of his records, XXX acquired the full amount of share capital of the Company subscribed at that time through the purchase of XXX, viz., the 301 shares with an individual face value of EUR 10
| Spanish to English: CASE LAW
General field: Law/Patents
Detailed field: Law: Taxation & Customs | Source text -
DOCTRINA DEL TRIBUNAL ECONÓMICO ADMINISTRATIVO
Fraude de ley. Articulo 24 de la Ley General Tributaria (Ley 230/1963). Se confirma la existencia de fraude de ley, al concurrir las características delimitadoras de esta figura en el caso contemplado: Constitución de una holding en España, de un Grupo internacional; en ella y en la entidad operativa del Grupo, que se hace depender de ella y con la que consolida fiscalmente, se solicitan unos préstamos, básicamente intragrupo, para la adquisición de acciones de otras del Grupo, que son meras recolocaciones patrimoniales sin sustancia económica o empresarial alguna, con el único objetivo de minorar la tributación en España: tanto en el holding español, como en la entidad operativa se deducen unos gastos financieros fruto de aquel endeudamiento que determina en la empresa operativa una reducción drástica de beneficios y en la holding unas perdidas, casi coincidentes con el importe de los gastos financieros, que se compensan con las rentas positivas restantes de la empresa operativa, con el resultado final de que estas rentas quedan sin tributar
| Translation - English
CASE LAW FROM THE ECONOMIC-ADMINISTRATIVE COURT
Abuse of law (frau legis). Section 24 of the General Tax Act (Law 230/1963). Abuse of law is upheld, given that the case under consideration is characteristic of this kind of activity: the incorporation of a holding company, belonging to an international group. Both at the holding company as well as at the operations arm of the group -a group which is now controlled by the holding company and with which it consolidates for tax purposes- loans are taken out, mainly intragroup loans, to buy stock in other group companies. These purchases are simply movements of assets and are not backed by any economic or business substance whatsoever. This is for the sole purpose of reducing the tax burden in Spain. As a result of that borrowing, financial expenses are deducted at both the Spanish holding company and the operations company. This means that the operations company incurs a huge reduction in profits, while the holding company posts losses that almost match the amount of the financial expenses and which are offset against the remaining profits of the operations company. The outcome is that this revenue is not taxed.
| Spanish to English: ANNUAL ACCOUNTS
General field: Bus/Financial
Detailed field: Accounting | Source text -
2) Bases de presentación
(a) Imagen fiel
Las cuentas anuales del ejercicio 2009 se han preparado de acuerdo con la legislación mercantil vigente y con las normas establecidas en el Plan General de Contabilidad, con el objeto de mostrar la imagen fiel del patrimonio y de la situación financiera al 31 de marzo de 2009 y de los resultados de sus operaciones, de los cambios en el patrimonio neto y de sus flujos de efectivo correspondientes al ejercicio anual terminado en dicha fecha. Las cuentas anuales del ejercicio 2009 son las primeras que la Sociedad prepara aplicando el Plan General de Contabilidad aprobado por el Real Decreto 1514/2007. En este sentido, de acuerdo con la Disposición Transitoria Cuarta apartado 1 del citado Real Decreto, se han considerado las cuentas anuales del ejercicio 2009 como cuentas anuales iniciales, por lo que no se incluyen cifras comparativas. En la nota 21 “Aspectos derivados de la transición a las nuevas normas contables” se incluye el balance y la cuenta de pérdidas y ganancias incluidos en las cuentas anuales del ejercicio 2008 aprobadas por la Junta General de Accionistas de fecha XX XXXX XXXX, que fueron formuladas aplicando el Plan General de Contabilidad vigente en dicho ejercicio junto con una explicación de las principales diferencias entre los criterios contables aplicados en el ejercicio anterior y los actuales, así como la cuantificación del impacto que produce esta variación de criterios contables en el patrimonio neto al 1 de abril de 2008, que es la fecha de transición y por tanto de elaboración del balance de apertura.
Según lo mencionado en la nota 21 y lo dispuesto en la Disposición Transitoria Primera del Real Decreto 1514/2007, la Sociedad ha optado por valorar todos los elementos patrimoniales del balance de apertura conforme a los principios y normas vigentes al 31 de marzo de 2008, salvo los instrumentos financieros que se valoran por su valor razonable.
| Translation - English
(2) Basis of presentation
(a) Fair view
The annual accounts for 2009 have been prepared in accordance with prevailing legislation and the new Spanish General Chart of Accounts (NPGC) to present fairly the equity and financial position at 31 March 2009 and results of operations, changes in equity, and cash flows for the year then ended. The annual accounts for 2009 are the first the Company has prepared applying the Spanish General Chart of Accounts approved by Royal Decree 1514/2007. In accordance with section one of the fourth transitional provision of this Royal Decree, the 2009 annual accounts have been considered as the opening annual accounts and, therefore, do not include comparative figures. Note 21, "Issues Arising from Transition to the New Accounting Principles", presents the balance sheet and statement of profit and loss forming part of the 2008 annual accounts approved by the shareholders at the annual general meeting held on XX XXXX XXXX, which were prepared in accordance with the Spanish General Chart of Accounts in force during that year. This note also contains an explanation of the main differences between the accounting principles applied in the current year and those applied in the previous year, as well as a quantification of the impact of this change in accounting criteria on equity at 1 April 2008, which is the transition date and, therefore, the opening balance sheet date.
As mentioned in note 21 and pursuant to the first transitional provision of Royal Decree 1514/2007, the Company has opted to measure all equity items in the opening balance sheet in accordance with principles and standards prevailing at 31 March 2008, except for financial instruments which are measured at fair value.
| Spanish to English: IMMIGRATION
General field: Law/Patents
Detailed field: Law (general) | Source text -
España dispone de una nueva Ley de Asilo: Ley 12/2009, de 30 de octubre, reguladora del derecho de asilo y de la protección subsidiaria.
Como principio general los solicitantes de asilo tienen la obligación de residir en territorio español durante la tramitación de la solicitud. Se les proporciona alojamiento en centros y plazas de acogida, pero pueden no residir en ellos. Tienen la obligación de informar a las autoridades sobre su domicilio y cualquier cambio que se produzca.
Limitaciones:
Los solicitantes en frontera han de permanecer en dependencias del puesto fronterizo hasta que se admita a trámite o rechace su solicitud de protección internacional.
Por motivos de salud o seguridad pública se pueden adoptar medidas cautelares limitativas de la libertad de circulación
| Translation - English
Spain has a new Asylum Act: Law 12/2009, dated 30 October, regulating the right to asylum and subsidiary protection.
As a general principle asylum-seekers are obliged to remain on Spanish territory while their application is being reviewed. They are provided with accommodation at reception centres and shelters, but do not have to reside there. They are obliged to notify the authorities of their address and any change that occurs.
Restrictions:
Border asylum-seekers must remain at border-post centres until their application for international protection is either accepted for processing or rejected.
Preventive measures restricting the freedom of movement may be adopted on public health and safety grounds.
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More Less | | Town planning | | Years of translation experience: 15. Registered at ProZ.com: Sep 2004. Became a member: Dec 2004. | | N/A | | ASETRAD | | Spanish to English Legal & Financial Translations | | Microsoft Excel, Microsoft Word, SDL TRADOS | | http://www.chrislancaster.net | | CV available upon request | | Lancaster Translations S.L.U. endorses ProZ.com's Professional Guidelines. | | About me
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I specialise in Agreements, Bids, Conditions, Contracts, Decrees, Deeds, Government Directives, Laws, Leases, Projects, Tenders, Commercial, Human Resources, Insurance, Market Research, Overseas Development. Lengthy experience in many other subject matters.
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Keywords: Agreements, Bids, Conditions, Contracts, Corporate Responsibility Reports, Decrees, Deeds, Directors' Reports, Government Directives, Laws, Leases, Projects, Tenders, Commercial, Human Resources, Insurance, Market Research, Overseas Development, fast service, translator, Spanish to English, Spain, Acuerdos, Licitaciones, Decretos, Contratos, Resoluciones, Leyes, Proyectos, RRHH, Seguros, Español Inglés Traductor, Spanish to English Translator, Professional, Business, Documents, Webpages, Translation, Translate, Financial texts, Powers of Attorney, poderes, fondos de titulización de activos, asset securitisation funds, credit crunch, financial crisis, bankruptcy, mergers, demergers, spin-offs, Santander, mortgages, collateral, cuentas anuales, annual accounts, memorias, informes de gestión, management reports, requests for quotes, requests for proposals, RFQ, RFP, takeover bids, OPAs
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