Dec 10, 2012 21:57
11 yrs ago
24 viewers *
Spanish term

Término de prescripción y Término de caducidad

Spanish to English Law/Patents Law: Taxation & Customs Plazos para determinar la obligacion tributaria
Término de prescripción: la obligación y la acción de cobro de los créditos tributarios prescribirá en cinco años, o en siete años, cuando no se hubieren declarado en todo o en parte

Término de caducidad: caduca la facultad de la administración para determinar la obligación tributaria en tres años, o en seis años, cuando no se hubieren declarado en todo o en parte.

From Ecuador's tax law...
I can translate the first "statute of limitation"...but what about the second one???? Término de caducidad...Thank you for your advice.

Proposed translations

39 mins
Selected

Term of limitations and Term of expiry

Término de prescripción refers to the term of limitations stipulated in accordance with the appropriate legal statute, not to the statute itself.

For término de caducidad I think Expiry of powers works well here.



Claims of defect by the purchaser require that he has duly met his obligation to inspect and give notice of defects as stipulated by § 377, German Code of Commercial Law , and has given the seller timely written notice of these defects.
The term of limitations arising from defects shall be in accordance with the statutory provisions.
http://www.miwe.de/besucher_agb_en.html?markierung=term%7Cof...

Digital rights activists are celebrating this week with the expiry of powers in the UK's Electronic Communications Act of 2000 that gave the Government the right to regulate companies selling encryption services.
http://www.theregister.co.uk/2005/05/26/encryption_regulatio...
Note from asker:
Term of limitation is widely accepted. Term of expiry would also be a good solution also. Thank you.
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4 KudoZ points awarded for this answer. Comment: "the final answer I chose is Statute of limitations and term of expiration. Very close"
12 mins

Prescription and Expiration

Either as they are or adding "Period/term of".

Chapter 9. Expiration
Chapter 9 of the Act on General Principles of Civil Code which deals with expiration contains some essential changes as compared to the former Civil Code. According to Section 113 of the new Act, the term for the expiration of action is 10 years instead of 3 and 1 which were set in the former Civil Code. The new act provides that the court shall apply expiration of action only on demand of the interested party. The former Civil Code emphasised an opposite principle - expiration of action was applied regardless of the applications of the parties. On determining the start of the term of expiration, the new Act does not apply the general principle fixed in Paragraph 1, Section 105. The core concepts of expiration such as "termination of expiration" and "interruption of expiration" have, in principle remained intact in the new Act.
http://www.juridica.ee/juridica_en.php?document=en/articles/...
Note from asker:
Seems powerful ! Thank you so much!
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12 hrs

Time limit (for debt recovery) and (tax) time bar

Problem will be how to incoporate any two-pronged answer in the glossaries.

Time limit or limitation period is a usual UK formula for the first one, even though judges at the ECHR in Strasbourg talk in 'franglais' about prescription periods.
Example sentence:

The government has proposed the time bar for raising income tax assessment or additional assessment be reduced from six years to five years.

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