GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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12:36 Oct 9, 2008 |
Spanish to English translations [PRO] Bus/Financial - Law (general) / Text source from Spain | |||||||
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| Selected response from: Rebecca Jowers Spain Local time: 19:26 | ||||||
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Summary of answers provided | ||||
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5 +1 | tax appeal board proceeding |
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3 +1 | administrative financial proceeding(s)/procedure |
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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 |
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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... |
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