Glossary entry

German term or phrase:

vorrangige Inanspruchnahme

English translation:

the primary party

Added to glossary by Elizabeth Niklewska
Jun 6, 2003 15:36
21 yrs ago
2 viewers *
German term

vorrangige Inanspruchnahme

German to English Law/Patents tax law
I have translated this as "holding someone liable", but I am sure there is a more succint term.

Die Grundsaetze von Recht und Billigkeit verlangen keine vorrangige Inanspruchnahme des Arbeitnehmers

Fuer die Inanspruchnahme des Arbeitgebers bedarf es keines Haftungsbescheids und keines Leistungsgebots, soweit der Arbeitgeber die einzubehaltende Lohnsteuer angemeldet hat

Proposed translations

1 hr
Selected

the primary party

That the employer is not the primary party the taxing authorities hold responsible.
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3 KudoZ points awarded for this answer. Comment: "I found the most hits in google with people being held primarily liable, etc. so it was yours that won!"
9 mins

look first to

term of art

Principles of law and equity (or fairness) do not require that the employer be the one first looked to.

that the taxing authority look first to the employer.

or look first to the employer for the deficiency.

The reasoning here is that while the employer is required to the withhold the tax, it's first and foremost the employee's responsibility to pay it.

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+1
1 hr

primary assertion of liability on the part of the employee

or

assertion of liability by the employee on a priority basis
Peer comment(s):

agree gangels (X)
17 hrs
danke, Klaus
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+1
3 hrs

claim precedence

The basic legal tenets of fairness and equity do not demand that an employee receive precedence in a claim dispute.

This is what is meant for the whole sentence.
"vorrangige Inanspruchnahme" as a dictionary entry would be translated in American as "claim precedence"
Peer comment(s):

agree Ron Stelter
17 hrs
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