Glossary entry (derived from question below)
French term or phrase:
texte fiscal
English translation:
tax legislation / tax law
Added to glossary by
Chris Hall
Jan 15, 2010 03:29
14 yrs ago
10 viewers *
French term
219 témoignages et ils ne cessent pas...
Native in: English (Variants: British, UK)
Works in: French to English, English
texte fiscal
French to English
Bus/Financial
Finance (general)
Dear all,
Same passage of text again. It is causing a few problems.
Limite des procédures de rectification
Article XXX
Il ne sera procédé à aucun rehaussement d’impositions antérieures si la cause du rehaussement poursuivi par l’administration est un différend sur l’interprétation par le redevable de bonne foi du **texte fiscal** et s’il est démontré que l’interprétation sur laquelle est fondée la première décision a été, à l’époque, formellement admise par l’administration.
"Fiscal / Tax text" does not sound correct to me.
Many thanks in advance for your help. Chris.
Same passage of text again. It is causing a few problems.
Limite des procédures de rectification
Article XXX
Il ne sera procédé à aucun rehaussement d’impositions antérieures si la cause du rehaussement poursuivi par l’administration est un différend sur l’interprétation par le redevable de bonne foi du **texte fiscal** et s’il est démontré que l’interprétation sur laquelle est fondée la première décision a été, à l’époque, formellement admise par l’administration.
"Fiscal / Tax text" does not sound correct to me.
Many thanks in advance for your help. Chris.
Proposed translations
(English)
Change log
Jan 15, 2010 08:25: Stéphanie Soudais changed "Term asked" from "texte fiscale" to "texte fiscal"
Proposed translations
+1
6 hrs
Julie Barber
United Kingdom
United Kingdom
Native in English
Works in field
United Kingdom
Related KudoZ points
:
132
Selected
tax law / leglisation
They are talking about a person paying tax having a different interpretation (“in good faith”) of tax laws, to the interpretation of the tax office / authorities.
No need to mention wording etc here.
From the horses mouth:
HM Revenue and Customs
COP10 - HMRC Code of Practice 10 - information and advice
providing our interpretation of tax law in some circumstances
http://www.hmrc.gov.uk/pdfs/cop10.htm
"tax legislation" is another option
Statements of Practice
Statements of Practice are published from time to time to explain our interpretation of legislation and the way we apply the law in practice. You can find information on our Statements of Practice (PDF 1.8MB) on our website
http://www.hmrc.gov.uk/pdfs/cop10.htm
No need to mention wording etc here.
From the horses mouth:
HM Revenue and Customs
COP10 - HMRC Code of Practice 10 - information and advice
providing our interpretation of tax law in some circumstances
http://www.hmrc.gov.uk/pdfs/cop10.htm
"tax legislation" is another option
Statements of Practice
Statements of Practice are published from time to time to explain our interpretation of legislation and the way we apply the law in practice. You can find information on our Statements of Practice (PDF 1.8MB) on our website
http://www.hmrc.gov.uk/pdfs/cop10.htm
Note from asker:
| Many thanks Julie. Youe help is greatly appreciated. |
4 KudoZ points awarded for this answer.
Comment: "Many thanks Julie. Much appreciated. Kind regards, Chris."
7 mins
French term (edited):
texte fiscale
tax forms and instructions
or just tax instructions, as that is probably the intended meaning
31 mins
Jean-Claude Gouin
Canada
Canada
Native in French
Canada
Subscribe to my newsletter ...
Native in: French 
Works in: French to English, English to French, French, and 1 more.
Related KudoZ points
:
25
French term (edited):
texte fiscale
the wording of the tax law
1. You're right. "Fiscal" and "tax text" don't sound right.
2. Texte fiscal ... without the 'e' at the end.
2. Texte fiscal ... without the 'e' at the end.
2 hrs
Sandra & Kenneth Grossman
Israel
Israel
Native in English
Works in field
Israel
Quality, Reliability, Experience.
Native in: English , Romanian
Works in: French to English, Hebrew to English, Romanian to English, and 3 more.
Related KudoZ points
:
93
tax ruling
It refers to any tax ruling in laws, regulations, decrees, etc.
11 hrs
tax code
Tax code is the term most often used in the States. I don't know about the UK.
7 hrs
Act/Regulation/ administrative memo (published in the French official journal)
According to section L 80A of the French register of tax procedures, paragraph 1, if a taxpayer asks the tax administration whether his or her construction of an act or of a regulation is correct, and if the administration agrees with his or her construction or gives the meaning and the scope of the act and of the regulation and if it later appears that this construction of the “fiscal text “is incorrect, is against the law or any European treaty, for example, the administration is bound by its answers to the taxpayer. The taxpayer shall not pay for additional taxation
--------------------------------------------------
Note added at 8 hrs (2010-01-15 11:53:34 GMT)
--------------------------------------------------
"fiscal text" is correct.
The tax administration interprets and comments the provisions of
the law in regulations, which may neither, add nor withdraw anything from the
law. Otherwise, the regulation is illegal and is likely to be cancelled by the
administrative Supreme Court upon appeal from the citizens. In such situation, the
irregular regulation has no binding character to the taxpayers. Conversely, the
administration may not bind a taxpayer who has not applied it. This guarantee
also applies when the administration takes definitely a stand on a de facto
situation in connection with a FISCAL TEXT. Thus, tax law provides that, where a
taxpayer uses a fiscal text according to the interpretation which the administration
has released in its regulations and not revoked at the time of the transactions
concerned, the tax administration may not order additional payments by
maintaining a different interpretation.
--------------------------------------------------
Note added at 2 days10 hrs (2010-01-17 13:31:01 GMT)
--------------------------------------------------
Please see. p3 http://www.impots.gouv.fr/portal/deploiement/p1/fichedescrip...
--------------------------------------------------
Note added at 8 hrs (2010-01-15 11:53:34 GMT)
--------------------------------------------------
"fiscal text" is correct.
The tax administration interprets and comments the provisions of
the law in regulations, which may neither, add nor withdraw anything from the
law. Otherwise, the regulation is illegal and is likely to be cancelled by the
administrative Supreme Court upon appeal from the citizens. In such situation, the
irregular regulation has no binding character to the taxpayers. Conversely, the
administration may not bind a taxpayer who has not applied it. This guarantee
also applies when the administration takes definitely a stand on a de facto
situation in connection with a FISCAL TEXT. Thus, tax law provides that, where a
taxpayer uses a fiscal text according to the interpretation which the administration
has released in its regulations and not revoked at the time of the transactions
concerned, the tax administration may not order additional payments by
maintaining a different interpretation.
--------------------------------------------------
Note added at 2 days10 hrs (2010-01-17 13:31:01 GMT)
--------------------------------------------------
Please see. p3 http://www.impots.gouv.fr/portal/deploiement/p1/fichedescrip...
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