Glossary entry

Spanish term or phrase:

anteproyecto de ley de reforma de la Ley General Tributaria

English translation:

preliminary draft of a bill to amend the General Tax Act

Added to glossary by peter jackson
Jan 2, 2015 09:05
10 yrs ago
50 viewers *
Spanish term

anteproyecto de ley de reforma de la Ley General Tributaria

Spanish to English Law/Patents Law: Taxation & Customs
This is from the abstract of a paper on the recovery of State aid:

En este trabajo se analizan los problemas planteados por la inexistencia de vías procedimentales específicas en el Derecho español para la recuperación de ayudas estatales de carácter tributario, se exponen las razones que abogan por la necesidad de su introducción y se examinan de forma crítica los proyectados procedimientos de recuperación de ayudas de carácter fiscal contenidos en el anteproyecto de ley de reforma de la Ley General Tributaria

Not sure if "reform bill" is the correct term .... thanks in advance

Proposed translations

+5
55 mins
Selected

preliminary draft of a bill to amend the General Tax Act

"Proyecto de ley" is a bill; "anteproyecto de ley" is the stage before that. It's somewhat similar to a white paper in the UK, but I wouldn't use that term; I'd call it a preliminary draft of a bill, which is how Thomas West translates it in his dictionary.

"Reformar", applied to an existing law like this, means "amend".

There are various ways you might translate "Ley General Tributaria", but "General Tax Act" will do, I think; that's what the Spanish Agencia Tributaria uses in its English-language pages, and so do a number of others. "General Tax Law" or "General Law on Taxation" are fine if you prefer "Law" for "Ley".
Peer comment(s):

agree Rebecca Jowers
19 mins
Many thanks, Rebecca, and all the best for 2015 :)
agree Neil Ashby : Thanks Charles, I intend to, as soon as the Spanish stop having national holidays! ;@) All the best for the NY.
22 mins
Many thanks, Neil, and I hope you have a great year :) // Yeah, they do drag on a bit, don't they! Cheers.
agree Jaime Blank : maybe "preliminary draft of the General Tax Act amendment bill" ?
1 hr
I think that would work, yes. Thanks, Jaime, and Happy New Year!
agree Sandro Tomasi : HNY, Charles!
2 hrs
Thanks, Sandro! Same to you: all best wishes for 2015 :)
agree lorenab23 : A little late to the party but here I am any way!//Same to you, gracias Charlscito!
16 hrs
No problem! Great to hear from you, and I hope you had a good Christmas. All best wishes for 2015. Un abrazo :)
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4 KudoZ points awarded for this answer. Comment: "Thanks, Charles."
2 days 12 hrs

First-Stage, Short-Form General Taxes Act Reform Bill

Tom West III's dictionary emphasizes the preliniary angle, but Alcaraz & Hughes doesn't, namely simply calls the anteproyecto de ley a Bill.

I agree with Charles D. that this would be a White Paper - usually long vs. the weblinked 'succinct' or skeleton form (skeleton bill is a bill of exchange), or even tentatively a 'First Reading' going through Parliament.

Also, on the footing of the UK General Taxes management Act, it is unlikely to be a single tax that is being revamped.

IATE's website:

LAW [COM] Full entry
ES

proyecto de ley

propuesta de ley

anteproyecto de ley

EN

bill



LAW [COM] Full entry
ES

anteproyecto de ley

EN

preliminary draft law

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