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  3. Law: Taxation & Customs

décision d'imputation

English translation: tax demand/tax ruling

18:07 Oct 28, 2020
French to English translations [PRO]
Law/Patents - Law: Taxation & Customs
French term or phrase: décision d'imputation
Legal note on the interest in bringing an appeal against a judgment of an administrative court.
 
"que la régularité du jugement du tribunal administratif de XXX, comme l'appréciation qu'il a porté sur la nature de la décision d'imputation du 13 mai 2016 et sur l'insuffisance de motivation du titre de perception émis le 12 juillet 2016 pour un montant de paraissent difficilement contestables."
 
"Consécutivement à cette décision, le Ministre XXX a, conformément à deux décisions d'imputation du 18 mai 2016, finalement émis deux nouveaux titres de perception le 12 juillet 2016 pour des montants de 0000 euros et de 0000 euros."
 
"« Il résulte de ces dispositions que le titre de perception mentionné à l'article 112 précité, par lequel l'ordonnateur liquide la créance, la rend exigible et opposable au débiteur, et constitue l'acte exécutoire valant ordre de recouvrer adressé au comptable public, sans qu'il soit besoin que soit préalablement émis un titre de recette. Dès lors, la « décision d'imputation » du 13 mai 2016 contestée, document interne à l'administration non notifié à la société requérante, constitue un acte préparatoire au titre de perception émis le 12 juillet 2016, et ne fait, par suite, pas grief"

"Et par un avis du Conseil d'Etat du 5 novembre 2016, il a été clairement posé, à propos des éventuels courriers adressés au débiteur, mais suivants des principes largement transposables à un courrier purement interne comme la décision d'imputation du 13 mai 2016 qui était en litige, que ceux-ci constituent des actes préparatoires (Conseil d'Etat, 5 novembre 2016, XXX, req. n° 0000)."

My working hypothesis for this is "attribution decision". Clearly it is not a judgment, as it is a document internal to a government department. But imputation also means things like "charging", "allocation", "deduction", "apportionment" and "settlement". 

There is no context to help with the interpretation. But from the second excerpt we can see that sums of money are involved.
Mpoma
United Kingdom
Local time: 06:23
English translation:tax demand/tax ruling
Explanation:
Difficult to exactly see who made this "décision" but clearly a public body as the case is in an Administrative Court
Selected response from:

AllegroTrans
United Kingdom
Local time: 06:23
Grading comment
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3 KudoZ points were awarded for this answer



Summary of answers provided
3binding assessment ruling; levy of a tax-coded assessment
Adrian MM.
3tax demand/tax ruling
AllegroTrans


Discussion entries: 4





  

Answers


5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
décision d\'imputation
binding assessment ruling; levy of a tax-coded assessment


Explanation:
'When in doubt, call it an assessment' or levy of such.

imputation budgétaire > budgetary coding: Bridge.

I will leave others to post answers like; an award by the General or Special Commissioners of Tax on tax appeal.

Example sentence(s):
  • However, the new guidance note fails to eliminate tax payers\' uncertainty regarding the deadline for issuing binding assessment rulings.

    Reference: http://iate.europa.eu/search/standard/result/1603925681675/1
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 20
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7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
tax demand/tax ruling


Explanation:
Difficult to exactly see who made this "décision" but clearly a public body as the case is in an Administrative Court

AllegroTrans
United Kingdom
Local time: 06:23
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 89
Grading comment
Thanks
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