GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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16:00 Oct 26, 2005 |
Spanish to English translations [PRO] Law/Patents - Law (general) | |||||
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| Selected response from: Angelo Berbotto Australia Local time: 22:27 | ||||
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In respect of the double tax argued by the tax payer by the claimant, the Tribunal did not find that Explanation: En lo que se refiere a la doble imposición invocada por la contribuyente, el Tribunal entendió que no era tal, ya que para que se pueda plasmar resulta indispensable que el concepto por el que se imponga la obligación sea análogo." In respect of the double tax argued by the tax payer by the claimant, the Tribunal did not find that this was a case of double tax as for it to be a double tax the reasons giving rise to the application of the tax must be similar. |
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el concepto por el que se imponga la obligacion sea the reason for such an obligation being imposed would have to be Explanation: se pueda plasmar = for this to take affect (be applied); "this" seems to refer to "la doble imposicion" Suerte. |
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that the basis on which the obligation arises is analogous Explanation: concepto= here,t he basis on which something arises -------------------------------------------------- Note added at 1 hr 54 mins (2005-10-26 17:55:20 GMT) -------------------------------------------------- With regard to the taxpayer's claim that there was double taxation, the Court did not understand there to be any [double taxation] since for such a claim to be material, the basis on which the tax obligation arises must be analogous to the claim. |
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el concepto por el que se imponga la obligacion sea... be taxed under (similar) items Explanation: resulta indispensable que el concepto por el que se imponga la obligación sea análogo ==> it is essential to be taxed under similar (tax) items. |
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