English translation: To correct/deter the misuse of law/abuse of right and sanctions/penalties excluding good faith
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18:35 Dec 30, 2003
French to English translations [PRO] Bus/Financial - Law: Taxation & Customs / taxes
French term or phrase:svp see phrase
On a notice of tax reassessment, a footnote to "Visa et nom de l'inspecteur principal" reads "En cas de répression d'un abus de droit et/ou de sanctions exclusives de bonne foi."
If the misuse of a right or penalties devoid of good faith are suppressed?
"Abus de droit" applies to tax evasion by means of misapplication of legal instruments solely to avoid the tax due, and applies mostly to inheritance tax it appears. "Répression" in this case does indeed appear not to mean "penalization", which is the dictionary definition, but rather "elimination/rectification" of the inappropriate transaction. This is in line with what I think is the generally accepted meaning of "répression des fraudes", i.e. the general combating of fraud rather than specific application of fines, etc. to achieve this end. If the inappropriate transaction was implemented in good faith there is no penalty, otherwise there is.
xxxBourth Local time: 18:23 Native speaker of: English PRO pts in category: 24