El incremento patrimonial no justificado
English translation: unexplained wealth, unexplained wealth increase
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| 15:32 Feb 6, 2024 |
| Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Patrimonio | |||||||
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 Selected response from: Carlos Segura United Kingdom Local time: 17:43 | |||||||
Grading comment
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| Refs. - IPNJ - incremento patrimonial no justificado |
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| unaccounted-for/unexplained increase in assets |
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Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1unsubstantiated wealth/estate (personal)/equity (business) increase Explanation: The use of equity would be more appropriate for a business or legal personal, while wealth/estate is more relevant for an individual in terms of tax returns. |
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Notes to answerer
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22 hrs confidence: peer agreement (net): -2
peer agreement (net): -2| el incremento patrimonial no justificado unjust (proprietary / asset-based) enrichment Explanation: Rebecca J.'s 5 CL-answer of 'unjust enrichment' is IMO the way to go. El incremento patrimonial no justificado como instrumento para gravar el patrimonio oculto : 'unjust (proprietary) enrichment used as an instrument for taxing (hitting on) concealed assets'. Proprietary (as well as 'equity' or 'asset-based' rather than net worth) arguably reflects the 'patrimonial' element and is predicated on the concept of 'proprietary restitution' - see the second W. Swadling weblink: 'Policy arguments for proprietary restitution'. In England & Wales, Canada and many other English Common Law jurisdictions, filtering as well as trickling down to - or cross-fertilizing with - Roman Civil-Law countries like Spain and Germany, it is a developing area of law that, as some of us will know, has been spawned out of other areas of law, notably the Law of Restitution and at the intersection of what used to be known as quasi-contract, Equity, tort and crime. Such is an area of keen interest shown by my ex-London Uni. Equity Law Lecturer, William 'Bill' Swadling and the late Prof. Peter Birks of Oxford Uni. in harmony with Contract Law supremo: Prof. Andrew Burrows QC. Example sentence(s):
Reference: http://www.proz.com/kudoz/spanish-to-english/law-taxation-cu... Reference: http://onlinelibrary.wiley.com/doi/abs/10.1111/j.1748-121X.2... |
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1 day 1 hr confidence:
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1 hr |
| Reference: Refs. - IPNJ - incremento patrimonial no justificado Reference information: IPNJ > incremento patrimonial no justificado > unjustified capital gain(s). There are probably more than one rendering, but perhaps this may help. Policía Nacional de Colombia https://revistacriminalidad.policia.gov.co:8000/index.php/re... Abstract The determination of asset imbalances in criminal proceedings in Peru Tax rules for determining ***unjustified capital gains (IPNJ)*** in Peru Methods of proof and assessment of evidence in taxation, criminal and civil proceedings Informe jurídico sobre la Resolución del Tribunal Fiscal ... Repositorio PUCP https://repositorio.pucp.edu.pe/index/handle/123456789/18599... Para la evaluación de dicho supuesto, se realiza una evaluación de la calidad de tipo de contribuyente (si tributaba como sociedad conyugal o a título personal) y la condición de domicilio que ostentaba el recurrente del caso en el ejercicio acotado. Posteriormente, se realiza una evaluación de la aplicación de la figura de presunción de renta legal del ***incremento patrimonial no justificado*** a la luz de los criterios de vinculación de la renta en el Perú. In order to evaluate this case, an evaluation is made of the type of taxpayer (whether the taxpayer was taxed as a marital partnership or as an individual) and the domicile of the appellant in the fiscal year in question. Subsequently, an evaluation is made of the application of the figure of presumption of legal income of the **unjustified capital gain** considering the criteria of income taxation in Peru. -------------------------------------------------- Note added at 1 hr (2024-02-06 17:18:55 GMT) -------------------------------------------------- https://www.proz.com/kudoz/spanish-to-english/law-taxation-c... Phil has raised a question regarding the use of "unjustified" or whether another term "unaccounted for" would better express the idea. I don't know with 100% certainty which term would be most appropriate, and you may need to consider your source document. Is this from Perú or Argentina, or other country? |
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1 hr peer agreement (net): +3 |
| Reference: unaccounted-for/unexplained increase in assets Reference information: We've had this before, but I believe the wrong answer was chosen - it doesn't mean 'unjustified'. Please remember to check that your question hasn't already been asked. http://www.proz.com/kudoz/spanish-to-english/law-taxation-cu... -------------------------------------------------- Note added at 2 hrs (2024-02-06 18:10:46 GMT) -------------------------------------------------- There are lots of possible translations in the Varying Terminology section here: http://academic-accelerator.com/encyclopedia/illicit-enrichm... |
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