Glossary entry (derived from question below)
Portuguese term or phrase:
sujeito passivo de obrigação tributária
English translation:
person subject to the tax obligation
Added to glossary by
Lucano Alvares
Apr 24, 2010 23:45
14 yrs ago
9 viewers *
Portuguese term
sujeito passivo de obrigação tributária
Portuguese to English
Law/Patents
Law: Taxation & Customs
"Conforme disposto no art. 73 da Lei no. 14.107 de 12 de dezembro de 2005, o SUJEITO PASSIVO da obrigação tributária, bem como as entidades representativas de categorias econômicas ou profissionais, poderão formular consulta sobre dispositivos da legislação tributária aplicáveis a fato determinado."
Proposed translations
(English)
| 4 +1 | person subject to the tax obligation |
Lucano Alvares
|
| 4 | subject liable for fiscal obligations |
Marlene Curtis
|
| 3 | person subject to tax liability |
Donald Scott Alexander
|
Change log
Apr 29, 2010 23:40: Lucano Alvares Created KOG entry
Proposed translations
+1
1 hr
Lucano Alvares
India
India
Native in English
India
Perceptive, incisive, accurate!
Native in: English 
Works in: Spanish to English, Portuguese to English, French to English, and 1 more.
Related KudoZ points
:
4
Selected
person subject to the tax obligation
...
4 KudoZ points awarded for this answer.
Comment: "Thanks!
"
10 mins
Marlene Curtis
United States
United States
Native in Portuguese
&
English
United States
Marlene Curtis
Native in: Portuguese 
, English
Works in: English to Portuguese, Portuguese to English
Related KudoZ points
:
131
subject liable for fiscal obligations
GOVERNMENT CONTINGENT LIABILITIES: A HIDDEN RISK TO FISCAL STABILITY
by H Polackova - 1998 - Cited by 31 - Related articles
(The government is often liable for the obligations, .... (EMU) subject to the fiscal ceilings of Maastricht as well as World Bank and International ...
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=604971
liable
adj. under legal obligation; responsible; likely, prone; susceptible, subject to
by H Polackova - 1998 - Cited by 31 - Related articles
(The government is often liable for the obligations, .... (EMU) subject to the fiscal ceilings of Maastricht as well as World Bank and International ...
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=604971
liable
adj. under legal obligation; responsible; likely, prone; susceptible, subject to
16 hrs
Donald Scott Alexander
Native in English
Fast, Professional and Accurate!
Native in: English (Variants: US, UK)
Works in: Spanish to English, Portuguese to English, German to English, and 1 more.
Portuguese term (edited):
sujeito passivo da obrigação tributária
person subject to tax liability
Note: The term "person" here is meant to in the legal/taxations sense of either a physical or juridical (i.e., corporate) "person".
Note: The isolated source term has "de" ("sujeito passivo de obrigação tributária") while the source term in the context of the source text has "da" ("sujeito passivo da obrigação tributária") - which sometimes makes a slight difference.
"sujeito passivo" => "taxable person", "tax payer"
http://www.proz.com/kudoz/portuguese_to_english/law:_taxatio...
"sujeito passivo" => "contribuinte" (PT-PT)
"O sujeito passivo direto é o contribuinte... O sujeito passivo indireto é o responsável pelo pagamento do tributo..."
http://pt.wikipedia.org/wiki/Sujeito_passivo
"obrigação tributária" => "tax liability"
"...não terá tributada a obrigação tributária federal... taxable income therefore will have no federal income tax liability..."
http://www.direitopositivo.com.br/modules.php?name=Artigos&f...
"...isenções contra as obrigações tributárias (tax liability)..."
http://www.eaesp.fgvsp.br/AppData/GVPesquisa/Rel01-2000.pdf
Below is a poor translation where they used "debtor" for "sujeito passivo" - but it does show a use of "tax liability" to translate "obrigação tributária":
"It will be analyzed the debtor of the tax liability, its concept and choosing ... Será analisado o sujeito passivo da obrigação tributária..."
https://www.researchgate.net/publication/29436350_A_responsa...
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Note added at 16 hrs (2010-04-25 16:41:50 GMT)
--------------------------------------------------
TYPO:
legal/taxations
SHOULD BE:
legal/taxation
Note: The isolated source term has "de" ("sujeito passivo de obrigação tributária") while the source term in the context of the source text has "da" ("sujeito passivo da obrigação tributária") - which sometimes makes a slight difference.
"sujeito passivo" => "taxable person", "tax payer"
http://www.proz.com/kudoz/portuguese_to_english/law:_taxatio...
"sujeito passivo" => "contribuinte" (PT-PT)
"O sujeito passivo direto é o contribuinte... O sujeito passivo indireto é o responsável pelo pagamento do tributo..."
http://pt.wikipedia.org/wiki/Sujeito_passivo
"obrigação tributária" => "tax liability"
"...não terá tributada a obrigação tributária federal... taxable income therefore will have no federal income tax liability..."
http://www.direitopositivo.com.br/modules.php?name=Artigos&f...
"...isenções contra as obrigações tributárias (tax liability)..."
http://www.eaesp.fgvsp.br/AppData/GVPesquisa/Rel01-2000.pdf
Below is a poor translation where they used "debtor" for "sujeito passivo" - but it does show a use of "tax liability" to translate "obrigação tributária":
"It will be analyzed the debtor of the tax liability, its concept and choosing ... Será analisado o sujeito passivo da obrigação tributária..."
https://www.researchgate.net/publication/29436350_A_responsa...
--------------------------------------------------
Note added at 16 hrs (2010-04-25 16:41:50 GMT)
--------------------------------------------------
TYPO:
legal/taxations
SHOULD BE:
legal/taxation
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