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inerenza

English translation: pertinence (cost pertinence)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:inerenza
English translation:pertinence (cost pertinence)
Entered by: sarahca
Options:
- Contribute to this entry
- Include in personal glossary

15:10 Apr 28, 2008
Italian to English translations [PRO]
Law/Patents - Law: Taxation & Customs / tax audit
Italian term or phrase: inerenza
I think this question has come up before but I'm not entirely convinced. I've got "validity" or possibly "applicability" for the moment, but I could do with some confirmation or another opinion. Examples below:

In relazione a tale concetto sono state peraltro avanzate diverse interpretazioni.
Secondo un primo orientamento, non è consentito all'Amministrazione finanziaria di sindacare l'opportunità o la convenienza imprenditoriale di un'operazione, siffatto requisito corrisponde a quello, di portata generale, dell'**inerenza**.

"nell'attuale ordinamento tributario il concetto di
**inerenza** non è più collegato alla diretta produzione di ricavi, bensì all'oggetto dell'impresa ovvero alla complessiva attività di quest'ultima, con la conseguenza che si rendono deducibili tutti i costi relativi all'attività dell'impresa"

"L'**inerenza** sussiste se un'operazione ed il relativo costo afferiscono all'oggetto dell'impresa"

"sia sufficientemente documentata l'utilizzazione e, quindi, l'**inerenza** del costo sostenuto;"
sarahca
United Kingdom
Local time: 23:23
inherence, pertinence; close connection
Explanation:
inerenza s.f. inherence, pertinence; close connection.
from Garzanti.
http://www.garzantilinguistica.it/interna_eng.html


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Note added at 10 min (2008-04-28 15:21:40 GMT)
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It's referred to the pertaining costs in comparison with taxable profit.

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Note added at 31 min (2008-04-28 15:42:27 GMT)
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Yes, I told you above, Sarahca.
The principle of "cost pertinence " is the base of some accounting systems. It's use, here in Italy, in order to tax balance sheets by preventing non-taxable reserves.
Selected response from:

Giovanni Pizzati
Italy
Local time: 00:23
Grading comment
OK, thanks very much for the clear explanation Giovanni.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2inherence, pertinence; close connection
Giovanni Pizzati


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
inherence, pertinence; close connection


Explanation:
inerenza s.f. inherence, pertinence; close connection.
from Garzanti.
http://www.garzantilinguistica.it/interna_eng.html


--------------------------------------------------
Note added at 10 min (2008-04-28 15:21:40 GMT)
--------------------------------------------------

It's referred to the pertaining costs in comparison with taxable profit.

--------------------------------------------------
Note added at 31 min (2008-04-28 15:42:27 GMT)
--------------------------------------------------

Yes, I told you above, Sarahca.
The principle of "cost pertinence " is the base of some accounting systems. It's use, here in Italy, in order to tax balance sheets by preventing non-taxable reserves.

Giovanni Pizzati
Italy
Local time: 00:23
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 59
Grading comment
OK, thanks very much for the clear explanation Giovanni.
Notes to answerer
Asker: I can't quite see how any of those options would fit here though. Can you?

Asker: Could it also be inherent/pertinent costs?


Peer comments on this answer (and responses from the answerer)
agree  Peter Cox: pertinence
8 mins
  -> Thx

agree  Elene P.
15 mins
  -> grazie
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