Abweichende Zuständigkeiten

English translation: diverging sets of responsibility

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abweichende Zuständigkeiten
English translation:diverging sets of responsibility
Entered by: Roman Lutz

08:45 Oct 31, 2013
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Tax
German term or phrase: Abweichende Zuständigkeiten
Ich lese eine Bescheinigung in Steuersachen Korrektur.

Hier wird unter anderem über gestundete Steuerbeträge, das Zahlungsverhalten in den letzten 12 Monaten und Steuerstrafen berichtet.

Ganz unten, unter dem Punkt "Sonstiges":

[] Neugründung

Es liegen folgende **abweichende Zuständigkeiten** vor:
[] esonderte Feststellung nach § 180 Abs. 1 Nr. 2 Buchst. b AO
[] umsatzsteuerliche Organschaft

Nun wurde dies hier mit "extenuating circumstances" übersetzt, wovon ich sicher bin, dass es falsch ist. Der Übersetzer hat hier wohl "abschwächend" gelesen und hat hier "mildernde Umstände" übersetzt.

Ich kann mir hierunter leider nichts vorstellen, und traue mich nicht, einfach "deviating circumstances" zu schreiben.

Kann mir hier jemand weiterhelfen?

Danke im Voraus!
Roman Lutz
Germany
Local time: 01:36
diverging sets of responsibility
Explanation:
The following sets of diverging responsibility are on record:
Selected response from:

gangels
Local time: 17:36
Grading comment
This fit these particular circumstances best. Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1separate (local) jurisdiction
Michael Martin, MA
3diverging sets of responsibility
gangels
3varying jurisdiction
tblade
3responsibilities deviating from the norm
David Moore


Discussion entries: 2





  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
responsibilities deviating from the norm


Explanation:
I also think you are right in thinking this is an erroneous reading of the text.

I would say that in the case of reorganising a company, or re-founding it, responsibilities within the taxation legislation may well be different from a simple company formation. Hence I would suggest that the heading is translated:

"Responsibilities vary from the norm(al case) as follows:"

as an idea you may wish to work on.

David Moore
Local time: 01:36
Native speaker of: Native in EnglishEnglish
PRO pts in category: 43
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3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
varying jurisdiction


Explanation:
Jurisdiction (law) = Zuständigkeit


Example sentence(s):
  • "Clarification was important because there are several bodies which have varying jurisdiction in professional [...]"

    Reference: http://www.legis.state.wv.us/wvcode/ChapterEntire.cfm?chap=1...
    Reference: http://administrativelawmatters.blogspot.de/2013/04/appealin...
tblade
Germany
Local time: 01:36
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
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4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
separate (local) jurisdiction


Explanation:
Perhaps, this means these cases don't fall under the subject-matter jurisdiction of the issuing tax office but under separate (local) jurisdiction:

Es liegen folgende **abweichende Zuständigkeiten** vor = In the following instances, local jurisdiction applies.

"Section 18
Separate determination
(1) The following shall have local jurisdiction with regard to separate determination pursuant to section 180:...." http://www.gesetze-im-internet.de/englisch_ao/englisch_ao.ht...


Michael Martin, MA
United States
Local time: 19:36
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 43

Peer comments on this answer (and responses from the answerer)
agree  tblade: Still believe "jurisdiction"(~Zuständigkeit) is most appropriate. Michael Martin's answer seems more well-founded than what I was able to find.
4 hrs
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1 day 8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
diverging sets of responsibility


Explanation:
The following sets of diverging responsibility are on record:

gangels
Local time: 17:36
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 85
Grading comment
This fit these particular circumstances best. Thank you!
Login to enter a peer comment (or grade)



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