Lester Tattersall May 10, 2020:

Thanks Michael!:) I was worried that no one else would be able to find it.

Michael Grabczan-Grabowski May 10, 2020:

@Lester Impressive detective work there, Lester. ;-)

Yes, you are totally right.

The context refers to the obligation on the part of the Nicaraguan tax authority to advise the appellant of the latter's right to appeal a decision within 15 days of receiving a decision. They make mention of a case in which an appellant complained that the decision on their appeal for review was invalid due to the appellant not having been informed of their right to appeal the decision within 15 days of receipt thereof. The case was dismissed after it was confirmed that the notice of the decision in question did contain information concerning the appeals process and the deadline to appeal.

It also refers to Article 162(8) of the Nicaraguan Tax Code:

Requisitos de la Resolución

Artículo 162.- La Resolución de Determinación debe cumplir los siguientes requisitos:

...

8. Discriminación de los montos exigibles por tributos, multas y sanciones según los casos; la declaración expresa que la presente resolución es recurrible y la designación de la autoridad competentemente ante quien se puede recurrir; y

...

Prevenir a recurrir = inform about right of appeal

Lester Tattersall May 10, 2020:

@Manuel
Yes you're right, it's part of the source text, but it's 140 pages away.
@Michael
If you can find the text (see my Answer), you'll see that 'prevenir' here means 'advertir' 'informar'. My Answer was a guess to start with, but now I've found the context the meaning is clear, imo.

Michael Grabczan-Grabowski May 10, 2020:

@Manuel Is there a link to the document you can provide online or perhaps upload the document to Google Drive for us to look at?

Similarly to the other contributors here, I think it seems like they're talking about an obligation to refrain from appealing or suing; however, we can't be 100% sure, because the context we have to work with doesn't elaborate on the concept of obligación de prevención a recurrir.

Could you provide some more text where they refer to this concept in further detail or give us your understanding of what it entails?

Manuel Aburto (asker) May 10, 2020:

@ Lester:

You cannot say that it is not part of the context of the question.

I am translating some indexes and in some cases the author only mentions the legal term, in others he provides information about cases related to the term that were taken to court, so you cannot say that the text I am including is not part of the context of the source document.

Lester Tattersall May 10, 2020:

???? Additional context in the source document????!!! Yes, it may be - about 500 pages away.
This is not the context of the question asked. Why are you giving context that is not correct?

Manuel Aburto (asker) May 10, 2020:

Additional context in the source document:

OBLIGACIÓN DE PREVENCIÓN A RECURRIR.
2. Resolución administrativa No 56-2014 02:45:pm 15/06/2019

“Considerando VII. Que el artículo 12 CTr., expresa que“La Obligación Tributaria es la relación Jurídica que emana de la Ley y nace al producirse el hecho generador, conforme lo establecido en el Código…” y el Código Civil en su Artículo 1830 establece que “Obligación es la relación Jurídica que resulta de la ley o de dos o más voluntades concertadas por virtud de la cual puede una persona ser compelida por otra a dar alguna cosa, a prestar un servicio o no hacer algo”. La Ley de Equidad Fiscal Artículo 39, en relación a los Sujetos Obligados establece que“Están sujetos a las disposiciones de esta Ley las personas naturales o Jurídicas y las unidades económicas que realicen los actos o actividades indicados en la misma. Se incluyen en esta disposición el Estado y todos sus organismos nacionales, municipales y de las regiones autónomas, cuando éstos adquieran bienes y servicios, y cuando enajenen bienes y presten servicios distintos de los de autoridad o de derecho público”.

Michael Grabczan-Grabowski May 10, 2020:

Context Can you give a bit more context? Are you able to share the page or document that it appears in?

Also, what do you think it means and why?

I think it's important to distinguish what is meant by prevención: prevention? Preemption?

And recurrir: Appeal? Invoke?