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00:38 May 1, 2008
This question was closed without grading. Reason: Answer found elsewhere
Portuguese to English translations [PRO] Law: Taxation & Customs / Tax Collection
Portuguese term or phrase:Materialidade
I would like to know what is the best translation, from Portuguese into English, of the term "materialidade" in the following context:
"O artigo 44 da Lei No. 9430/96 precisa que a multa de ofício deve ser calculada sobre a totalidade ou diferença de tributo, MATERIALIDADE que não se confunde com o valor calculado sob base estimada ao longo do ano."
I have found the word "materiality" in English, but would rather use a less technical term, and wonder whether the word "fact" would apply to this case.
Thank you in anticipation for your invaluable assistance.