Aug 27, 2020 16:48
3 yrs ago
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Portuguese term

tipicidade tributária

Portuguese to English Other Law: Taxation & Customs
Daí a doutrina afirmar a exigência de “tipicidade tributária”, e daí o art. 3º do Código Tributário Nacional estabelecer que o tributo é uma prestação pecuniária “instituída” (e não somente “prevista”) em lei e cobrada mediante atividade administrativa “plenamente vinculada”.

Pensei em tax vagueness, mas não sei se corresponde ao significado exato em português. :-/

Discussion

Mark Robertson Sep 3, 2020:
@Adrian Here is a 2020 quote from the Registers of Scotland website:

"Demonstrative Deed Plans - It is the Keeper's published policy that new deed plans "must not be stated to be demonstrative only and not taxative".

I do not deny that taxative can mean related to taxation, but, as I said, I could not resist the pun.

QED
Adrian MM. Sep 3, 2020:
Taxative at the E&W Revenue Bar - is a non-starter, Mark, and confusable with a taxing statute. Otherwise, quoting ancient Scottish & English sources from a 150 years ago may be impressive, but misleading: https://www.yourdictionary.com/taxative
taxative definition: Adjective (not comparable) 1. Relating to taxation. 2. Exhaustive, comprehensive. Origin Related to taxation and taxing.
Mark Robertson Sep 3, 2020:
@Adrian 1. Nothing Spanglish or Portuglish about it.
1829, Cases Decided in the House of Lords, on Appeal from the Courts of Scotland, volume 1, 1825, page 599:
They are merely demonstrative, not taxative.
1876, Robert Hunter, A Treatise on the Law of Landlord and Tenant, volume 2, 4th edition, page 182:
It was held that the description was indicative of the identity of the lands, but not taxative as to the extent.
2. The definition of taxative in the Complete Oxford Dictionary is "limiting or defining" so no contradiction between limitative and taxative.
Mark Robertson Aug 27, 2020:
@Auristela Tipicidade é o oposto de vagueness. A teoria da tipicidade requer que o crime ou o imposto seja instituído e definido em lei em termos limitativos.

"a tipicidade significa que os conceitos tributários devem estar totalmente descritos na lei, a fim de que o contribuinte possa saber previamente o tributo a ser pago, sem ingerência da Administração;"

https://jus.com.br/artigos/24818/o-principio-da-tipicidade-n...

Proposed translations

2 days 14 hrs
Selected

taxative tax definition

Sorry, but I could not resist the pun.
Peer comment(s):

neutral Adrian MM. : Taxative is 'Portenglish' and 'Spanglish' for exhaustive whilst your discussion entry suggests the opposite: '...e definido em lei em termos limitativos.'
4 days
Ho Ho! See discussion entry
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4 KudoZ points awarded for this answer. Comment: "Obrigada a todos! ;-)"
+2
8 mins

definition of tax / tax definition

Do dicionário do Marcílio:

tipicidade (tributária). (dir. tributário) definition of the tax.

princípio da tipicidade tributária - principle that the elements of the tax must be previously defined by statutory law.
Peer comment(s):

agree Clauwolf
17 mins
Thanks!
agree Charles R. Castleberry
48 mins
Thanks!
neutral Mark Robertson : Your explanation is correct, but the target term you suggest, does not carry the required meaning.
1 hr
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9 mins

tax tipicity

Na doutrina brasileira, a tipicidade tributária foi firmada como uma norma capaz de impor fechamento e rigidez à legislação face aos aspectos da seleção, exclusivismo e determinação.
Example sentence:

These factors reflect on national and foreign literary production on tax typicity

Peer comment(s):

neutral Mark Robertson : Em inglês typicity é um conceito próprio da apreciação dos vinhos. Quando empregue com o sentido pretendido é portuglês.
1 hr
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+1
1 hr

tax classification

Peer comment(s):

agree Lesley S, MA : This is what I normally use also
3 days 18 hrs
Obrigado, Lesley!
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4 hrs

fit within a (subsumed) tax category or bracket

(derecho penal) fit between the facts of case and the statutory definition, West dictionary of SPA( ENG law & business.
Example sentence:

Knowing your tax bracket and where you fit within that tax bracket is central to knowing how much you must pay in taxes.

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