efterbeskattning, tidigare eftertaxering

English translation: revised tax assessment

08:14 Dec 4, 2019
Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Swedish term or phrase: efterbeskattning, tidigare eftertaxering
I am translating a court document to do with a company appealing a court decision for tax payments. The text refers to 'efterbeskattning, tidigare eftertaxering'. So as I understand the terminology for this concept changed from efterbeskattning to eftertaxering but the concept remains the same, but I'm having a hard time translating these terms. from research I have it as 'additional assessment, previously supplementary taxation'. any tax experts out there who can shed any light on this?
Alex O Suilleabhain
Ireland
Local time: 19:58
English translation:revised tax assessment
Explanation:
As Alex points out in her question "efterbeskattning" is just a more recent term for what was previously called "eftertaxering". Both mean "revised tax assessment". "Revised taxation" is more about tax law revisions, I would say. So, I suggest leaving out the "tidigare eftertaxering", since the explanation is not necessary in the translated text.
Selected response from:

Agneta Pallinder
United Kingdom
Local time: 19:58
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1revised tax assessment
Agneta Pallinder
3recovery and (previous) tax adjustment
SafeTex
3(BrE/ IrE: prospective) supplementary tax assessment raised; post-year (retro-)duty clawback
Adrian MM.


  

Answers


47 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
(BrE/ IrE: prospective) supplementary tax assessment raised; post-year (retro-)duty clawback


Explanation:
The AmE terms may well be different, for instance a tax clawback would be sought - rather than coughed up - by the taxpayer and called a re-investment rollover or plough-back on the Brit. Isles.

The two terms may overlap, but are not necessarily synonymous.

The six-year efterbeskattning assessment also applies in the UK, except where there is afraid, in which event the time limit can be extended to 12 years.

PS as a student working in Sweden, I did not need to pay any Swedish tax.

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Note added at 48 mins (2019-12-04 09:03:19 GMT)
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except where there is a fraud...

Example sentence(s):
  • Skatteverket website: Efterbeskattningsbeslut får enligt huvudregeln meddelas inom sex år från utgången av det kalenderår då beskattningsåret har gått ut.
  • US: A tax clawback agreement is an arrangement whereby the tax benefits received from a given venture are reinvested into that venture to cover any cash shortages.

    Reference: http://eng.proz.com/kudoz/swedish-to-english/finance-general...
    Reference: http://iate.europa.eu/search/standard/result/1575448366203/1
Adrian MM.
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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15 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
recovery and (previous) tax adjustment


Explanation:
Fars online says "recovery" and "tax adjustment" (see references). Does this make sense in your context?


    https://www.faronline.se/dokument/rattserien/ratt-skatt/e/rs_efterbeskattning/?q=efterbeskattning&_t_id=KsZPSdVKCvWd9DPYkzzN1Q%3D%3D&_t_ip=9
    https://www.faronline.se/dokument/rattserien/ratt-skatt/e/rs_eftertaxering/?q=eftertaxering&_t_id=KsZPSdVKCvWd9DPYkzzN1Q%3D%3D&_t_ip=90.45.3
SafeTex
France
Local time: 20:58
Native speaker of: Native in EnglishEnglish
PRO pts in category: 20
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1 day 1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
revised tax assessment


Explanation:
As Alex points out in her question "efterbeskattning" is just a more recent term for what was previously called "eftertaxering". Both mean "revised tax assessment". "Revised taxation" is more about tax law revisions, I would say. So, I suggest leaving out the "tidigare eftertaxering", since the explanation is not necessary in the translated text.

Agneta Pallinder
United Kingdom
Local time: 19:58
Native speaker of: Native in SwedishSwedish, Native in EnglishEnglish
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Chris S
6 hrs
  -> Thanks Chris!
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