Glossary entry (derived from question below)
Spanish term or phrase:
forma jurídica o societaria
English translation:
legal or associative form (or guise)
Spanish term
forma jurídica o societaria
A continuación otro extracto relacionado con el mismo documento:
El principio de realidad económica engloba las facultades que posee la Administración Tributaria para poder desconocer – con fines tributarios únicamente – cualquier ***forma jurídica o contractual*** adoptada por los contribuyentes y que carezca de realidad económica, a fin de poder determinar el Impuesto Sobre la Renta.”
Es decir, que la AATT puede desconocer cualquier **forma jurídica o societaria** tomada por los contribuyentes para poder aplicar impuestos a las operaciones que considere o estime que carecen de justificación económica idónea.
No estoy muy seguro si "legal or contactual form" sea la traducción más adecuada aquí puesto que pareciera que "form" hace referencia a "formularios".
Desde ya, agradezco sus aportes.
Saludos
2 +1 | legal or associative form | Adrian MM. |
4 +1 | legal or corporate personality | David Hollywood |
3 | legal or corporate (corporate-structuring) measure | Robert Carter |
Some ideas | Taña Dalglish |
Apr 27, 2020 15:21: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/126813">Manuel Aburto's</a> old entry - "forma jurídica o societaria"" to ""legal or associative form""
Proposed translations
legal or associative form
Associative covers associations (cf. Articles of Assoc. in the UK), clubs. (EU) ecoonomic interest groupings, partenrships and companies / corporations aggregate.
I also feel 'guise' would be appropriate, apt and apposite for 'forma' en referring to the 'cloaking' of tax dodges.
Corporation aggregate vs. corporation sole (like a Bishop whose office continues despite death) is a way of reflecting the broad church of 'societaria'-
Business organis/zational form might also be ambiguous for the internal business structure rather than the medium of business chosen and does not encompass charities or non-profit associations - which is why the UK company law subject of 'business organis/ations' is a rough-and-ready label.
There are 4 main types of business organization: sole proprietorship, partnership, corporation, and Limited Liability Company, or LLC.
Lands fragmentation and reluctance to choose an associative form for the efficient land management have remained issues that persisted during the period analysed.
agree |
Robert Carter
: You can have my agree for the marvelous "guise" here, which fits nicely with both legal and corporate (or associative), and is less ambiguous than "form".//I think it works fine there too.
2 hrs
|
Gracias and thanks! I was none too sure, though, about a 'contractual guise' that would have been another question.
|
legal or corporate (corporate-structuring) measure
--------------------------------------------------
Note added at 14 mins (2020-04-25 02:25:12 GMT)
--------------------------------------------------
By the way, I don't think it means "formularios".
--------------------------------------------------
Note added at 16 mins (2020-04-25 02:27:20 GMT)
--------------------------------------------------
Alternatives to "measure": "method," "means," or even "form" (as in corporate form of business).
--------------------------------------------------
Note added at 19 mins (2020-04-25 02:29:35 GMT)
--------------------------------------------------
*Sorry, I meant "corporate form of organization".
For example: https://www.principlesofaccounting.com/chapter-14/corporate-...
legal or corporate personality
--------------------------------------------------
Note added at 1 hr (2020-04-25 03:37:20 GMT)
--------------------------------------------------
Legal personality is the compendium of rights and duties that enable an actor to function in a legal system.
--------------------------------------------------
Note added at 1 hr (2020-04-25 03:43:26 GMT)
--------------------------------------------------
you might also go with "legal status/structure" for "forma jurídica"
agree |
EirTranslations
: l
4 hrs
|
neutral |
Robert Carter
: This confuses two distinct concepts in my opinion, i.e., 1. the rights entailed by being a body corporate and 2. the type of corporate structure per se.
15 hrs
|
Reference comments
Some ideas
In other words, the AATT may disregard any type of corporation or body corporate ... or deems to lack suitable financial justification.
https://books.google.com.jm/books?id=JYE0DwAAQBAJ&pg=PA226&l... (page 226)
CJEU - Recent Developments in Value Added Tax 2016: Schriftenreihe IStR Band 105
By Donato Raponi
Economic reality principle: It is a form of standard interpretation of facts and rules to disregard (provisions of) contracts that are not, or are not properly executed by the contracting parties. The economic reality principle requires the judge or tax inspector to apply the rules to the actual situation and to disregard contracts that have been neglected by the contract parties themselves in the first place (40)
https://www.proz.com/kudoz/spanish-to-english/law-general/77...
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase: Forma jurídica
English translation: Type of Corporation, Corporation Type
https://www.proz.com/kudoz/spanish-to-english/law-contracts/... cuando éste cuando éste revista forma societaria > if the latter is a body corporate
if the latter is a body corporate
Explanation:
Company, business entity, legal entity, legal person, etc.
Many ways to put this, a body corporate or incorporated entity is probably the most comprehensive while perhaps retaining the meaning of "societaria".
Body corporate: an organization such as a company or government that is considered to have its own legal rights and responsibilities:
Although the US parent company is not a public company, it is a body corporate whose shares are offered to the public.
http://dictionary.cambridge.org/dictionary/english/body-corp...
-
--------------------------------------------------
Note added at 27 mins (2020-04-25 02:37:36 GMT)
--------------------------------------------------
Oops:
https://www.proz.com/kudoz/spanish-to-english/law-contracts/...
Spanish term or phrase: forma jurídica
English translation: legal status of the company
Discussion