ravvedimento operoso
English translation: Redemption (of delinquent taxes)
| 15:04 Aug 26, 2002 |
| Italian to English translations [PRO] Law/Patents - Law: Taxation & Customs / taxation | |||||||
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|  Selected response from: CLS Lexi-tech Local time: 21:48 | ||||||
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| Summary of answers provided | ||||
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| 4 +3 | voluntary correction of the tax return |
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| 4 | Redemption (of delinquent taxes) |
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| 4 | renunciation of criminal intent |
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| 3 | Solo per dire |
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Answers
9 mins confidence: 
Redemption (of delinquent taxes) Explanation: L'istituto del ravvedimento operoso previsto dall'art. 13 del D.Lgs. n. 472 del 18 dicembre 1997, così come modificato dall'art. 7 del D.Lgs. n. 32 del 26 gennaio 2001, trova applicazione anche in materia di ICI. Il contribuente o il trasgressore possono fruire di tale istituto, a condizione che la violazione non sia stata già constatata e comunque non siano iniziati accessi, ispezioni, verifiche o altre attività amministrative di accertamento delle quali l'autore o i soggetti solidalmente obbligati abbiano avuto formale conoscenza. in English: Delinquent Taxes…A Cause for Redemption This page explains what happens when property taxes are left unpaid, outlines the penalties and fees associated with delinquent taxes, and describes an installment plan to redeem property which is in tax default. You will see two terms on this page, which may be unfamiliar to you. When referring to delinquent taxes, redemption means the payment of delinquent taxes on a property. Therefore, when you pay these delinquent taxes, you are redeeming the property. -------------------------------------------------- Note added at 2002-08-26 15:15:11 (GMT) -------------------------------------------------- Forgot to mention that I would not stick to the letter of the Italian text but use a parallel legal concept as above ciao -------------------------------------------------- Note added at 2002-08-26 15:27:18 (GMT) -------------------------------------------------- Income Tax Redemption I know that Redemption as in the example above refers to property taxes, but by prefixing \"income\" you would clarify the concept further A crucial concept in ravvedimento operoso is that the person has not filed an income tax return, or has filed a grossly underrated income, and therefore he is delinquent, has committed a crime, which is redeemed through voluntary settlement as Jacek says. However, I prefer \"income tax redemption\" because it clearly refers to the fact that tax payer is in the wrong (either for not filing, or filing a lower amount) and thereby redeems his negligence/crime. paola l m |
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11 mins confidence: peer agreement (net): +3
peer agreement (net): +3voluntary correction of the tax return Explanation: http://www.proz.com/?sp=h&id=73825&keyword=ravvedimento altrove: voluntary settlement |
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