sometido a la servidumbre de la liquidación definitiva (from Spain)

English translation: subject to the final (tax) assessment

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:sometido a la servidumbre de la liquidación definitiva (from Spain)
English translation:subject to the final (tax) assessment
Entered by: Rocío Silveira de Andrade

11:36 Jul 5, 2010
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Procedimiento de comprobación limitada de España
Spanish term or phrase: sometido a la servidumbre de la liquidación definitiva (from Spain)
Este es el párrafo:

Necesito ayuda para entender lo que está entre asteriscos cómo construir la frase en inglés. Servidumbre aquí no creo que tenga nada que ver con easement o right of way.
¿Liquidación aquí es assessment también?

"En este sentido el Tribunal Supremo ha manifestado en sentencia de fecha 11 de julio de 1998 (RJ 1998, 4791) que cuando la Administración, en el momento de practicar liquidación, no conozca los valores o datos económicos, físicos o de cualquier otra índole, puede, una vez conocidos, practicar liquidación definitiva, depurando las inexactitudes cometidas por tal motivo, argumentando que si bien la liquidación provisional es un acto administrativo perfecto (con los privilegios de la presunción de legalidad y su ejecutividad), es un ***acto sometido por el propio ordenamiento jurídico a lo que se denomina servidumbre de la liquidación definitiva***, de manera que una vez practicada esta, no se puede pretender que mantenga una vida independiente y desconectada de esta última".

El texto es de un organismo tributario de España.
Rocío Silveira de Andrade
Argentina
Local time: 03:03
subject to a mandatory final (tax) assessment
Explanation:
I agree that in this case "servidumbre" does not refer to an "easement" or "right of way," but rather to an "obligación inexcusable," which is another meaning of "servidumbre" reflected in the DRAE (see below), and which might be translated as "mandatory obligation". I also agree that in this text "liquidación" refers to the tax authorities' assessment of taxes, rather than to a payment. What I believe the text is saying in a lot of drippy legalese, is that any provisional assessment ("liquidación provisional") is made subject to the results of a mandatory final assessment ("liquidación definitiva"), which will prevail over the initial provisional assessment.

(I hope this fits the rest of your text!)

servidumbre.
(Del lat. servitūdo, -ĭnis).
4. f. Sujeción grave u obligación inexcusable de hacer algo.
http://buscon.rae.es/draeI/
Selected response from:

Rebecca Jowers
Spain
Local time: 08:03
Grading comment
Thanks a lot, Rebecca!
Gracias también, tristar, por tu aporte.
4 KudoZ points were awarded for this answer



Summary of answers provided
4subject to a mandatory final (tax) assessment
Rebecca Jowers
4subject to execution of final payment
tristar


Discussion entries: 2





  

Answers


35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
subject to execution of final payment


Explanation:
Ver en la discusión arriba las acepciones del diccionario de la Real Academia de la Lengua

tristar
Local time: 09:03
Works in field
Native speaker of: Native in HebrewHebrew
PRO pts in category: 3
Login to enter a peer comment (or grade)

56 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
subject to a mandatory final (tax) assessment


Explanation:
I agree that in this case "servidumbre" does not refer to an "easement" or "right of way," but rather to an "obligación inexcusable," which is another meaning of "servidumbre" reflected in the DRAE (see below), and which might be translated as "mandatory obligation". I also agree that in this text "liquidación" refers to the tax authorities' assessment of taxes, rather than to a payment. What I believe the text is saying in a lot of drippy legalese, is that any provisional assessment ("liquidación provisional") is made subject to the results of a mandatory final assessment ("liquidación definitiva"), which will prevail over the initial provisional assessment.

(I hope this fits the rest of your text!)

servidumbre.
(Del lat. servitūdo, -ĭnis).
4. f. Sujeción grave u obligación inexcusable de hacer algo.
http://buscon.rae.es/draeI/


Rebecca Jowers
Spain
Local time: 08:03
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 88
Grading comment
Thanks a lot, Rebecca!
Gracias también, tristar, por tu aporte.
Login to enter a peer comment (or grade)



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