Jan 15, 2013 16:35
11 yrs ago
12 viewers *
Italian term
United Kingdom
Full-time professional translator
Native in: English (Variant: British) 
Works in: French to English, Italian to English
Cumulo materiale
Italian to English
Bus/Financial
Law: Taxation & Customs
In particular, I'm looking for a definition to distinguish it from cumulo giuridico.
Cumulo giuridico appears to mean that the highest penalty is applied whereas cumulo materiale means that all applicable penalties are applied; is this correct? What is the English version of this?
These terms appear in a tax investigation report:
Firstly, a table is produced showing the cumulo materiale, totalling €103,861.00. Then there is a list outlining the cumulo giuridico, giving a higher sum.
"Dal confronto eseguito ai sensi dell'articolo 12, comma 7, del D. Lgs no. 472 del 1997, l'importo risultante dal ****cumulo giuridico (Euro 137.550,00) e' superiore a quello risultante dal ****cumulo materiale**** (Euro 103.861,00).
Pertanto, l'Ufficio irroga la sanzione amministrativa pecuniaria pari a Euro 103.861,00"
Any thoughts much appreciated.
Cumulo giuridico appears to mean that the highest penalty is applied whereas cumulo materiale means that all applicable penalties are applied; is this correct? What is the English version of this?
These terms appear in a tax investigation report:
Firstly, a table is produced showing the cumulo materiale, totalling €103,861.00. Then there is a list outlining the cumulo giuridico, giving a higher sum.
"Dal confronto eseguito ai sensi dell'articolo 12, comma 7, del D. Lgs no. 472 del 1997, l'importo risultante dal ****cumulo giuridico (Euro 137.550,00) e' superiore a quello risultante dal ****cumulo materiale**** (Euro 103.861,00).
Pertanto, l'Ufficio irroga la sanzione amministrativa pecuniaria pari a Euro 103.861,00"
Any thoughts much appreciated.
Proposed translations
(English)
| 4 | total of the fines for the individual offences |
Thomas Roberts
|
Proposed translations
4 mins
Thomas Roberts
Native in Italian
&
English
Specializes in field
Multilingual academic lawyer
Native in: English (Variant: Scottish) 
, Italian
Works in: Italian to English, German to English, French to English, and 3 more.
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total of the fines for the individual offences
cumulo giuridico on the other hand is a special rule applicable to cases involving multiple offences whereby the court takes the most serious offence and increased the penalty by a multiple, which has the effect of imposing a reasonable maximum penalty. So you don't get cases like in the USA where the court can sentence you to hundreds of years for multiple offences.
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Note added at 23 mins (2013-01-15 16:59:48 GMT)
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not that I know of
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Note added at 23 mins (2013-01-15 16:59:48 GMT)
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not that I know of
Note from asker:
| As I suspected, thank you. Presumably, there isn't a neat term for that in English? |
4 KudoZ points awarded for this answer.
Comment: "Thanks for your help. "
Discussion
http://www.proz.com/kudoz/italian_to_english/law_general/417...
The asker picked the wrong answer, IMO. I agree with the well-reasoned response from Patricia Crotty.