when thus declared in a decision/ruling that has become final
Explanation:
(or) when thus declared in an unappealable decision/ruling
I suspect your text is from Spain, since this exact passage is found in the Spanish Ley 30/1992, de 26 de noviembre de Régimen Jurídico de las Administraciones Públicas y del Procedimiento Administrativo Común and in other administrative regulations.
In Spain (and I assume in other Spanish-speaking jurisdictions) the expression "resolución firme" refers to a decision or ruling (not "resolution", this is usually a "false friend") that "has become final", meaning "unappealable" (as opposed to a "resolución definitiva", which is a final (not interlocutory) decision that is still subject to appeal).
In other respects, the fact that your text uses the term "infracción", rather than "delito"(crime) or "falta" (misdemeanor) suggests that it may deal with administrative penalties rather than with criminal sanctions (as your classification of "taxation and customs" would likewise suggest). If this is indeed the case, perhaps it would be advisable not to use terms such as "perpetrator" or "offense", which are more appropriate in the context of criminal sanctions.
I hope you find this useful.
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Note added at 13 hrs (2008-07-24 08:05:37 GMT)
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I would like to elaborate on my contention that "firm resolution" is a "false friend" and is strictly a literal translation of "resolución firme" that does not reflect what "resolución firme" means in Spanish law.
According to Black's Law Dictionary, in legal contexts in English "resolution" is used basically in two instances: 1) A formal expression of an opinion, intention or decision by an official body or assembly, especially a legislature (i.e., "congressional resolution", "parliamentary resolution"; or 2) a formal action by a corporate board of directors or other corporate body autorizing a particular act, transaction or appointment (i.e., a "corporate resolution", which is called "acuerdo social" in Spain).
In Spanish "resolución" refers generically to a decision or ruling of a court or body having quasi-judicial functions, such as an administrative agency. This generic term in English is "decision". As defined in Black's, "decision" is a judicial determination after consideration of the facts and the law, especially a ruling, order or judgment pronounced by a court when considering or disposing of a case.
And of course, in Spanish in LEGAL contexts ("resolución firme", "sentencia firme," etc.) "firme" does not mean "firm", but rather "unappealable", i.e., "irrecurrible", "que no cabe recurso". Here is the definition of "sentencia" (judgment) from the Diccionario de Derecho (Bosch, 1995), which explains the meaning of "firme" with respect to judicial decisions:
SENTENCIA--Es el acto procesal que emite el órgano jurisdiccional para decidir definitivamente un pleito o recurso, además de poder utilizarse en los casos expresamente previstos por la ley. Se dice que hay sentencia firme cuando no cabe recurso alguno contra ella, sea porque no lo tiene previsto legalmente, sea porque, teniéndolo, transcurrió el término para interponerlo. También se denomina sentencia irrecurrible. Los recursos extraordinarios, como el de revisión, no afectan a la firmeza de la sentencia. La clase contraria será la sentencia no firme o sentencia recurrible. Hay sentencia definitiva cuando pone término a un pleito o causa. Recientemente se ha utilizado la denominación de sentencia final para referirse a la sentencia definitiva, la cual pasa a ser la sentencia definitivamente ejecutada. Si la sentencia recae en los incidentes o en aspectos parciales del pleito, se dice que es sentencia interlocutoria.
| Rebecca Jowers
Spain
Local time: 07:00
Specializes in field
Native speaker of:  English
PRO pts in category: 88
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peer agreement (net): +2