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French to English translations [PRO] Law/Patents - Law (general) / Statues of a non-profit foundation
French term or phrase:rapporté
I'm translating the statutes of a non-profit foundation and am having trouble understanding what "rapportée" means in the following paragraph (it's under the section entitled "MODIFICATION DES STATUTS ET DISSOLUTION"):
"Si l’autorisation prévue par le 2 de l’article 200 et par le 6 de l’article 238 bis du code général des impóts est rapportée, notamment dans le cas prévu au II de l’article 6 de la loi du 23 juillet 1957 modifié, ou si la fondation est dissoute, la liquidation des comptes des établissements agrées est effectuée prealablement à la liquidation des biens de la fondation."
Explanation: rapporter: rescind, revoke or withdraw: Bridge, Navarre & Harraps.
The 'cancellation' words mean much of the same thing, countermanded not an obvious BrE choice outside of a translation (!) or banking order, but IMO certainly within acceptable parameters.....
Pending Ph-B's own post, my hunch is a 'Factortame'-type suspension, such as by sought by the English courts of the UK Merchant Shipping Act 1988, so can be reinstated at a later date.
Michael Grabczan-Grabowski's cited texts show that this is essentially government approval that allows the nonprofit to have a certain status, which means that donations to it are tax-free/tax-deductible. That's a status which a government can later rescind or revoke.
In other words, the government approves the nonprofit's request for the status; at some later point the government decides the nonprofit is no longer operating in such a way as to be entitled to that status, so the government rescinds its approval.
I wouldn't use "annul" here because that means making something void from the beginning (i.e. retroactively). That may be something that could happen to a nonprofit under very specific circumstances, but it would be rare (hypothetically, maybe if it turns out the nonprofit committed fraud in its request for the status...). The more normal situation would be that the nonprofit has the status for X amount of time, but then loses it, non-retroactively.
I went ahead and looked up the texts. They refer to the authorization that a Council of State may give by decree to foundations' and associations' founding documents so that they may be recognized as being of public benefit.
Original quote: "Si l’autorisation prévue par le 2 de l’article 200 ... ":
Legal reference: "2. Les fondations et associations reconnues d'utilité publique peuvent, lorsque leurs statuts ont été approuvés à ce titre par décret en Conseil d'Etat, recevoir des versements pour le compte d'oeuvres ou d'organismes mentionnés au 1."
Original text: " ... et par le 6 de l’article 238 bis du code général des impóts ... ":
Legal reference: "6. Les entreprises qui effectuent au cours d'un exercice plus de 10 000 € de dons et versements ouvrant droit à la réduction d'impôt prévue au présent article déclarent à l'administration fiscale le montant et la date de ces dons et versements, l'identité des bénéficiaires ainsi que, le cas échéant, la valeur des biens et services reçus, directement ou indirectement, en contrepartie. ... "
You could use revoked, annulled or withdrawn.
ph-b (X)
France
Sarah,
14:34 May 15, 2020
Thank you, but I prefer to wait for answers from people who will know whether there's a better word than "cancel". The above def. is clear: sans pour autant provoquer une abrogation ou une annulation de principe PS: this last bit may make a difference. Both Bridges and Black's have entries for rapporter. I'm not going to select one! :-)
Ph-B thanks so much - yes, I see in the entry definition, which is really helpful! Why don't you write a suggestion, at least so I can reward you for your precious assistance? I'm now going to reflect on how to best convey this in English...
ph-b (X)
France
Sarah,
14:27 May 15, 2020
It's just one of those special meanings an otherwise ordinary word can have in a legal context. It is actually the very last definition in the entry - says it all. Sort of thing you have to know, you can't guess it. I'll be interested to see the translations into English from specialist colleagues. I'll porbably learn something.
Ph-b, thanks for confirming that it can mean "cancelled" - this is the only thing that would seem to make sense in the context! I was confused because, as shown by what other contributors have said, I would usually understand this verb to refer to the idea of being included, reported, pointed out, obtained, which just didn't seem to make sense to me given that we're talking about reasons for dissolution!
ph-b (X)
France
rapporter une autorisation
14:20 May 15, 2020
"cancel it" is the meaning, although you will probably want another verb in this legal context: revenir sur (sa décision), en créant une situation analogue à une situation antérieure, sans pour autant provoquer une abrogation ou une annulation de principe.(https://www.cnrtl.fr/definition/rapporter)
withdraw or countermand (a tax authorisation); revoke (a trading licence)
Explanation: rapporter: rescind, revoke or withdraw: Bridge, Navarre & Harraps.
The 'cancellation' words mean much of the same thing, countermanded not an obvious BrE choice outside of a translation (!) or banking order, but IMO certainly within acceptable parameters.....
Pending Ph-B's own post, my hunch is a 'Factortame'-type suspension, such as by sought by the English courts of the UK Merchant Shipping Act 1988, so can be reinstated at a later date.
Example sentence(s):
“revoke” means the same (to annul or countermand some decision), but is used when the decision is a decree, or some form of *permission* issued by an official.
Withdrawal of authorisation or permit There are two types of withdrawals: withdrawal by the authorisation holder and withdrawal by the authority.
peer agreement (net): -2
