Glossary entry (derived from question below)
French term or phrase:
doctrine de l’administration fiscale
English translation:
taxation case law
Added to glossary by
philgoddard
Jan 15, 2015 18:17
9 yrs ago
12 viewers *
French term
doctrine de l’administration fiscale
French to English
Bus/Financial
Law: Taxation & Customs
It's from a contract related to doing business in Algeria. The full sentence: "En revanche, s’agissant des prestations de services (supervision, conseil, etc.), une analyse au cas par cas s’impose en l’absence de dispositions particulières dans le code et de doctrine de l’administration fiscale."
Roughly speaking does 'doctrine' refer to the case law of the tax administrators? I can't find any set phrase relating to that in English.
Roughly speaking does 'doctrine' refer to the case law of the tax administrators? I can't find any set phrase relating to that in English.
Proposed translations
(English)
| 4 | taxation case law |
philgoddard
|
| 5 +1 | tax administration's legal theory |
Francois Boye
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| 3 +1 | Revenue practice; line adopted by the tax authorities |
Adrian MM. (X)
|
Change log
Jan 19, 2015 03:03: philgoddard Created KOG entry
Proposed translations
1 hr
philgoddard
United States
United States
Native in English
United States
Six languages into flawless English
Native in: English
Works in: German to English, French to English, Spanish to English, and 4 more.
Related KudoZ points
:
45
Selected
taxation case law
Yes, I think it does mean case law. Tax law is made up of the tax code and case law, and I think "doctrine" would sound odd.
In fact, you could simply translate "le code et de doctrine de l’administration fiscale" as "tax law". The distinction between "code" and "doctrine" is not really relevant in this commercial contract.
In fact, you could simply translate "le code et de doctrine de l’administration fiscale" as "tax law". The distinction between "code" and "doctrine" is not really relevant in this commercial contract.
Peer comment(s):
| agree |
AllegroTrans
17 mins
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| neutral |
Germaine
: case law = jurisprudence. Administrative positions are usually "adjusted" to conform with Tax Court decisions. So case law doesn't cover it all.
1 day 8 hrs
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| disagree |
rkillings
: Doctrine is not case law in English or French.
6 days
|
4 KudoZ points awarded for this answer.
Comment: "Yours was the one I liked most, thanks!"
+1
1 hr
Revenue practice; line adopted by the tax authorities
I agree 'in theory' with Phil G. cf in ES doctrina del tribunal > yes, vageuly legal precedent, but rather line of reasoning adopted by the Court
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Note added at 1 hr (2015-01-15 19:54:34 GMT)
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vaguely....
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Note added at 1 hr (2015-01-15 19:54:34 GMT)
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vaguely....
Peer comment(s):
| agree |
AllegroTrans
2 days 23 hrs
|
|
Thx. Revenue cases are certainly part of - but not the whole - the picture.
|
+1
19 mins
Francois Boye
United States
United States
Native in French
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
28
tax administration's legal theory
The definition below comes from the online IATE (Interactive Terminology for Europe)
LAW [Council]
French
doctrine
English
legal theory
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Note added at 2 hrs (2015-01-15 21:14:04 GMT)
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Définition de doctrine
La doctrine est un terme juridique désignant les opinions des juristes sur une question de droit précise. La doctrine est indissociable de l'enseignement du droit, même si elle ne s'y limite bien évidemment pas. La doctrine peut s'exprimer oralement, mais aussi par écrit, notamment à travers des articles de la part de professeurs de droit ou d'universitaires, ainsi que de la part de professionnels du droit (avocats, magistrats). La doctrine est considérée comme l'une des sources du droit avec la loi, le règlement ou encore la jurisprudence.
LAW [Council]
French
doctrine
English
legal theory
--------------------------------------------------
Note added at 2 hrs (2015-01-15 21:14:04 GMT)
--------------------------------------------------
Définition de doctrine
La doctrine est un terme juridique désignant les opinions des juristes sur une question de droit précise. La doctrine est indissociable de l'enseignement du droit, même si elle ne s'y limite bien évidemment pas. La doctrine peut s'exprimer oralement, mais aussi par écrit, notamment à travers des articles de la part de professeurs de droit ou d'universitaires, ainsi que de la part de professionnels du droit (avocats, magistrats). La doctrine est considérée comme l'une des sources du droit avec la loi, le règlement ou encore la jurisprudence.
Peer comment(s):
| agree |
Chakib Roula
: Pretty credible idea.
30 mins
|
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Thanks, Chakib! Can you confirm whether or not Algeria has case laws?
|
|
| neutral |
philgoddard
: Sorry, I don't think this literal translation works.
1 hr
|
| neutral |
AllegroTrans
: the possessive does not work
1 hr
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| neutral |
writeaway
: still 100% confidence with no solid backing. the hard sell. IATE is better than Linguee but it also just a starting place./I know what IATE is. It's not something to swear by. I live in Brussels and EU translators don't enjoy a great reputation
2 hrs
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IATE is the EU's terminology//I provided above a definition of what the French legal tradition called "doctrine."
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| neutral |
Germaine
: « …opinions des juristes… professeurs de droit… avocats, magistrats… une des sources du droit ». Doesn't fit. As an enforcement body, the Administration has nothing to do with "legal theory".
1 day 8 hrs
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Discussion
https://www.google.ca/?gws_rd=ssl#q="administrative position...
http://www.btb.termiumplus.gc.ca/tpv2guides/guides/juridi/in...
Je suis très surprise de lire "doctrine" de l'administration fiscale". Au Canada, on parle de "positions administratives" (administrative positions) et j'ai un client fiscaliste qui procède depuis plus de 35 ans à des "recherches dans la législation, la doctrine, les positions administratives et la jurisprudence" - toutes des choses différentes.
Si j'en crois cette source:
http://www.cms-bfl.com/Algerie--Rejet-de-comptabilite--nouve...
il est très possible que le terme "doctrine" ait été employé à tort et qu'on parle simplement de ces circulaires de l'administration qui établissent la façon d'interpréter/d'appliquer doctrine, réglementation et jurisprudence, donc, les "positions administratives".