via economica-administrativa

English translation: tax appeal board proceeding

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:via economica-administrativa
English translation:tax appeal board proceeding
Entered by: Myriam S

12:36 Oct 9, 2008
Spanish to English translations [PRO]
Bus/Financial - Law (general) / Text source from Spain
Spanish term or phrase: via economica-administrativa
This text is a lease agreement:
Serán por cuenta de la Arrendadora, el pago de cualquier tributo debido, y también los intereses, recargos y sanciones, que pudieran derivarse de la explotación del Establecimiento por ella o por tercero, realizada con anterioridad a la entrada en vigor del presente Contrato, respondiendo de cualquier obligación que, de tal carácter y por tal motivo, pudiera ser exigida a la Arrendataria en virtud de su responsabilidad tributaria solidaria, derivada por parte de la administración tributaria, siempre que el acto administrativo fuera firme en la vía ecoómico-administrativa.

Thank you for your suggestions.
Myriam S
United States
Local time: 13:26
tax appeal board proceeding
Explanation:
Your text indicates that the party will accept tax liability provided that the tax obligations arise from a final decisión of the Spanish tax appeal board (tribunal económico-administrativo).

Rather than a court, Spain's "tribunal económico-administrativo" is an administrative board that resolves tax disputes. Although it has been translated on Proz literally as "economic-administrative tribunal (or) court," I believe "economic-administrative" is fairly meaningless in the sense that it doesn't convey what this tribunal/board actually does (resolve tax disputes). That is why I choose to call it a "tax appeal board" (although "tribunal" would fit here too), but it is not a court, does not form a part of the Spanish judiciary, and, thus, the use of the term "court" to describe this entity would be misleading (and IMHO, a mistranslation).

(Once this administrative remedy has been exhausted, an appeal can be lodged with one of the "Tribunales Contencioso-Administrativos", which is the name given Administrative Law Courts in Spain; but that's another story).

Here is additional info from a similar question that appeared previously
http://www.proz.com/kudoz/spanish_to_english/law_general/124...

In the case of "tribunales económico-administrativos," this is one of the many instances in which the word "tribunal" cannot be translated as "court". These tax appeal boards are defined in the "Ley General Tributaria"--Ley 58/2003 of 17 Dec. (Spain's tax code), Arts. 228-249

(http://noticias.juridicas.com/base_datos/Fiscal/l58-2003.t5....

and provide an administrative procedure for protesting decisions of the Spanish tax authorities. Here is a definition from "Diccionario Jurídico Aranzadi" (2004):

"Tribunal Económico-Administrtivo: órgano administrativo, competente para conocer y resolver de los procedimientos que se sustancien en materia económico-administrativa, cuyas resoluciones, cuando agoten la vía económico-administrativa, podrán ser objeto de recurso contencioso-administrativo."



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Note added at 1 hr (2008-10-09 14:12:27 GMT)
--------------------------------------------------

Here is another similar entry:

http://www.proz.com/kudoz/spanish_to_english/law:_taxation_c...

Selected response from:

Rebecca Jowers
Spain
Local time: 19:26
Grading comment
Thank you both for your contributions. Rebecca, thank you for such a detailed explanation.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1tax appeal board proceeding
Rebecca Jowers
3 +1administrative financial proceeding(s)/procedure
Dolores Vázquez


  

Answers


15 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
administrative financial proceeding(s)/procedure


Explanation:
Una sugerencia.


    Reference: http://kor.proz.com/kudoz/spanish_to_english/law%3A_taxation...
    Reference: http://forum.wordreference.com/showthread.php?t=897560
Dolores Vázquez
Native speaker of: Native in GalicianGalician, Native in SpanishSpanish
PRO pts in category: 37

Peer comments on this answer (and responses from the answerer)
agree  Liliana Galiano
8 hrs
  -> Gracias.
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
tax appeal board proceeding


Explanation:
Your text indicates that the party will accept tax liability provided that the tax obligations arise from a final decisión of the Spanish tax appeal board (tribunal económico-administrativo).

Rather than a court, Spain's "tribunal económico-administrativo" is an administrative board that resolves tax disputes. Although it has been translated on Proz literally as "economic-administrative tribunal (or) court," I believe "economic-administrative" is fairly meaningless in the sense that it doesn't convey what this tribunal/board actually does (resolve tax disputes). That is why I choose to call it a "tax appeal board" (although "tribunal" would fit here too), but it is not a court, does not form a part of the Spanish judiciary, and, thus, the use of the term "court" to describe this entity would be misleading (and IMHO, a mistranslation).

(Once this administrative remedy has been exhausted, an appeal can be lodged with one of the "Tribunales Contencioso-Administrativos", which is the name given Administrative Law Courts in Spain; but that's another story).

Here is additional info from a similar question that appeared previously
http://www.proz.com/kudoz/spanish_to_english/law_general/124...

In the case of "tribunales económico-administrativos," this is one of the many instances in which the word "tribunal" cannot be translated as "court". These tax appeal boards are defined in the "Ley General Tributaria"--Ley 58/2003 of 17 Dec. (Spain's tax code), Arts. 228-249

(http://noticias.juridicas.com/base_datos/Fiscal/l58-2003.t5....

and provide an administrative procedure for protesting decisions of the Spanish tax authorities. Here is a definition from "Diccionario Jurídico Aranzadi" (2004):

"Tribunal Económico-Administrtivo: órgano administrativo, competente para conocer y resolver de los procedimientos que se sustancien en materia económico-administrativa, cuyas resoluciones, cuando agoten la vía económico-administrativa, podrán ser objeto de recurso contencioso-administrativo."



--------------------------------------------------
Note added at 1 hr (2008-10-09 14:12:27 GMT)
--------------------------------------------------

Here is another similar entry:

http://www.proz.com/kudoz/spanish_to_english/law:_taxation_c...



Rebecca Jowers
Spain
Local time: 19:26
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 2222
Grading comment
Thank you both for your contributions. Rebecca, thank you for such a detailed explanation.

Peer comments on this answer (and responses from the answerer)
agree  Calimon: Wonderful explanation!
4 hrs
  -> Thanks Calimon
Login to enter a peer comment (or grade)



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