Entidades sucedidas

09:47 May 29, 2018
This question was closed without grading. Reason: Answer found elsewhere

Spanish to English translations [PRO]
Bus/Financial - Accounting / e-Billing, e-Tax, e-VAT...
Spanish term or phrase: Entidades sucedidas
SPAIN. This is a field from an online tax form in the SII Immediate Information Sharing online system. The AEAT website's English translations appear to be MT, so I'd like some human confirmation of the appropriate term.

"Entidades sucedidas: ... una entidad en su condición de sucesora de otra entidad por operaciones de reestructuración societaria."
neilmac
Spain
Local time: 00:47


Summary of answers provided
3succeeded entities
Manuel Cedeño Berrueta


Discussion entries: 3





  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
succeeded entities


Explanation:

“succeed” means, with respect to the Reference Entity and its Relevant Obligations, that an entity other than the Reference Entity (i) assumes or becomes liable for such Relevant Obligations whether by operation of law or pursuant to any agreement (including, with respect to a Reference Entity that is a Sovereign, any protocol, treaty, convention, accord, concord, entente, pact or other agreement), or (ii) issues Bonds or incurs Loans (the "Exchange Bonds or Loans") that are exchanged for Relevant Obligations, and in either case the Reference Entity is not thereafter a direct obligor or a provider of a Relevant Guarantee with respect to such Relevant Obligations or such Exchange Bonds or Loans, as applicable. For purposes of Section 2.2, "succeeded" and "succession" shall be construed accordingly.
(http://www.ise.ie/debt_documents/Base Prospectus_b124a4a2-6e...

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In the event of takeover, spin-off, or merger, gains deriving from the assessment at fair value of the assets will not be considered for the calculation of the cost of the asset or right in the successor, and will receive a similar tax treatment to what they would have in the succeeded entity.
(https://livros-e-revistas.vlex.com.br/vid/measure-legislatio...
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On the changeover day, a new or an adjusted local government which is a successor of any existing local government, or any other entity registered as a service provider under the Water Act 2000, is taken to be a registered service provider for the infrastructure for supplying water or sewerage services in the same way as the existing local government or other succeeded entity.
(http://classic.austlii.edu.au/au/legis/qld/bill_en/lgaolrcab...



Manuel Cedeño Berrueta
Local time: 18:47
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 4
Notes to answerer
Asker: Thanks, Manuel. Although I'd closed the question and can't award any points, your references are useful and will come in handy in future.

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