efterbeskattning, tidigare eftertaxering

Swedish to English Bus/Financial Law: Taxation & Customs

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?

Proposed translations (English)

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

Proposed translations

1 day 1 hr

Agneta Pallinder

United Kingdom

558 answers

Native in Swedish & English

Works in field

Selected

revised tax assessment

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.

Peer comment(s):

agree	Christopher Schröder 6 hrs
	Thanks Chris!

4 KudoZ points awarded for this answer.

47 mins

Adrian MM.

Austria

6361 answers

Native in English

Specializes in field

(BrE/ IrE: prospective) supplementary tax assessment raised; post-year (retro-)duty clawback

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:

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/1067231-efter-utgangen-av-aret-eftertaxering.html

http://iate.europa.eu/search/standard/result/1575448366203/1