This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
graduar créditos
[incumplimiento de las normas tributarias] sustanciales o formales
Apr 10, 2017 05:55
7 yrs ago
7 viewers *
Spanish term

un ilícito tributario

Spanish to English Law/Patents Finance (general) Tax system in Nicaragua
I can't find any definitions for "ilícito" as a noun, which it obviously is in this context. I want to call it 'a tax offense', but this needs to be accurate, so I'm appealing to my colleagues with more knowledge of this area. Thanks in advance!

Context:

188. El Código Tributario establece que **un ilícito tributario** es el incumplimiento de las normas tributarias sustanciales o formales. **Los ilícitos tributarios están clasificados en**: (i) infracciones tributarias y (ii) delitos tributarios . Los delitos tributarios son sancionados de acuerdo a lo que establece el Código Penal , mientras que las sanciones para las infracciones tributarias están definidas en el propio Código Tributario.
Proposed translations (English)
4 act of tax non-compliance
4 -1 tax evasion
3 -1 tax crime

Discussion

Seth Phillips Apr 10, 2017:
Except than an offense.... ....is the equivalent to a crime. Violation does not always constitute a crime or offense, especially when it can a tort (like contractual violations/breaches). Offender and criminal are equivalent too. That said, "ilícito tributario" needs to be rendered with a broader term, like what I suggested. By other way, a "delito" can be a tort in the case a "delito civil."
Giovanni Rengifo Apr 10, 2017:
COMMENT I think you're right about using "tax offense" here. It's the first thing that sprang to mind, and it would work well with the classification of offenses, namely "violations" (infracciones) and "delitos" (crimes), so why not use it?
Ana Vozone Apr 10, 2017:
I would say "tax violation" as opposed to "tax fraud" (infracciones vs. delitos), but am not sure.

http://www.spanishdict.com/translate/fiscal tax violation [law%20of%20taxation]

Proposed translations

2 hrs
Selected

act of tax non-compliance

Appears that "acto" (acto ilícito) is omitted, in the same way Acto ilícito civil is often shortened to Ilícito civil. In my view, the definition of act of tax non-compliance would include both tax violations and tax offenses.

--------------------------------------------------
Note added at 2 hrs (2017-04-10 08:32:54 GMT)
--------------------------------------------------

.... as per the indication of "(i) infracciones tributarias y (ii) delitos tributarios." (tax violations and tax offenses) in your text.
Reference:

http://www.sciencedirect.com/science/article/pii/S1877042812051178

Note from asker:
Thank you, Seth! I appreciate your explanation of "Acto" being missing.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you, Seth!"
-1
6 hrs

tax crime

See:
https://www.ato.gov.au/general/the-fight-against-tax-crime/t...
-Tax crime occurs when people abuse the tax and superannuation systems through intentional and dishonest behaviour with the aim of obtaining a financial benefit. It encompasses a broad spectrum of non-compliant activity that can result in criminal sanctions, such as fines or imprisonment.

https://www.forbes.com/sites/kellyphillipserb/2014/02/26/irs...
Peer comment(s):
disagree Seth Phillips : Text latter includes bother violations (infracciones) and crimes/offenses (delitos). Not filing on time, for example, is not a tax crime but would likely fall under "infracciones". Answer to be broader.
6 hrs
Something went wrong...
-1
7 hrs

tax evasion

Peer comment(s):
disagree Seth Phillips : There other ways to commit acts of tax noncompliance, such as not meeting the obligation of filing on time or submitting certain documents.
5 hrs
Something went wrong...
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search