Glossary entry (derived from question below)
French term or phrase:
la préscription
English translation:
maximum delay for something to happen
Added to glossary by
Margaret Lomas (X)
Jul 12, 2002 19:57
22 yrs ago
4 viewers *
French term
la prescrition en matière d'impôt
French to English
Bus/Financial
Law: Taxation & Customs
Tax
I'm still struggling through this tax document. Can anyone help me with this sentence? "la prescrition en matière d'impôt sur les sociétés est interrompue a hauteur de ce montant" Thanks, all suggestions gratefully received.
Proposed translations
(English)
Proposed translations
41 mins
Selected
the corporate income tax limitation period is not applicable for sums over this amount
In this case 'prescription' is the maximum delay for the administration to claim for the payment.(like : prescription d'un délit - more generally)
"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html
"Limitations period for taxpayers failing to file tax returns
I. PURPOSE
This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"
"C'est la raison pour laquelle le fisc multiplie ses relances en fin d'année. L'objectif ? Interrompre la prescription et donner un délai supplémentaire au contrôleur pour qu'il passe au peigne fin le dossier concerné. Notification de redressement, demande de justification, ESFP... la palette est large."
http://fr.biz.yahoo.com/impots/dossier/lavf2.html
"Limitations period for taxpayers failing to file tax returns
I. PURPOSE
This Technical Information Release (TIR) consolidates the guidance previously provided in TIRs 96-2 and 00-13 on the limitations period for non-filing taxpayers into a single public written statement. It also clarifies the scope of the policy articulated in TIR 00-13 by stating that the Department’s three-year limitation period for assessments is only available to nonresident individuals
"
http://www.dor.state.ma.us/rul_reg/tir/TIR_01_8.htm"
4 KudoZ points awarded for this answer.
Comment: "Yes, this makes a lot of sense to me now. Thank you very much for your reply, and thanks too to everyone else who made suggestions."
16 mins
Regulation in tax matters
if the second word is a typo for 'prescription.'
18 mins
Company tax requirements are cut off at this amount.
This is an idiomatic translation, ie plain english rather than being too technical.
31 mins
The statute of limitation on corporate income tax has
only applies to this limit.
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Note added at 2002-07-12 20:31:23 (GMT)
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sorry: remove has
applies only up to this amount or limit.
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Note added at 2002-07-12 20:31:23 (GMT)
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sorry: remove has
applies only up to this amount or limit.
7 hrs
The prescription of company income tax is limited up to ...
Send me the text I will correct it for you.
Christian
Christian
10 hrs
The statutory limitation on corporate income tax does not apply to amounts exeeding...
lit.transl: is interrupted at the level of this amount...
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