GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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15:14 Mar 14, 2005 |
German to English translations [PRO] Law/Patents - Law: Taxation & Customs | |||||||
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| Selected response from: Ian M-H (X) United States Local time: 07:45 | ||||||
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gewerbs- oder bandenmäßige Steuerhinterziehung business or ganglike tax evasion Explanation: really not sure about bandenmaessig but steuerhinterziehung is definitly tax evasion |
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gewerbs- oder bandenmäßige Steuerhinterziehung professional tax evasion or tax evasion by a gang Explanation: Perhaps you could use "tax evasion by professionals or gangs." The actual charges in a common law system would probably be more like "conspiracy and tax evasion" (two seperate counts). I took my suggestion from section 260a of this English version of the German Criminal Code (StGB), which might come in handy for the other parts (cf. http://www.iuscomp.org/gla/statutes/StGB.htm#260). ;-) |
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gewerbs- oder bandenmäßige Steuerhinterziehung organised tax evasion Explanation: ... is referred to by e.g. the UK government and would be understood, but the German criminal offence (by definition) doesn't exist in exactly the same form elsewhere and so Derek's "professional tax evasion" is also an option. http://www.number-10.gov.uk/su/criminal/recovering/10.htm |
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gewerbs- oder bandenmäßige Steuerhinterziehung tax evasion by a perpetrator acting professionally or as a member of a gang Explanation: Just a suggestion, but this is based on what I found in section 261 (Money Laundering) of the translation of the German Criminal Code (Strafgesetzbuch). Reference: http://www.iuscomp.org/gla/statutes/StGB.htm |
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habitual and/or criminally associated tax evasion Explanation: xxx |
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gewerbs- oder bandenmäßige Steuerhinterziehung tax evasion committed on a professional basis or as a member of a criminal organization Explanation: I don't like the term "gang" in this context. |
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