The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

French to English Law: Taxation & Customs Translation Glossary

French term		English translation
DB		Documentation de base
debiteur cédé		Transferred Debtor
debiteur des revenues		responsible for taxes on the income
declarations infra-annuelles		sub-annual statements
delinquance astucieuse		smart crimes/clever crimes
demande de RTC		renseignements tarifaires contraignants
demi-charges		half support
diagnostics		assessments / surveying work	Ana Vozone
Entered by: Ana Vozone
dits passifs		said to be passive income	Yvonne Gallagher
Entered by: Yvonne Gallagher
doctrine de l’administration fiscale		taxation case law
donation à terme de biens présents		future donation of present assets
dons aux oeuvres		charitable donations	Timothy Rake
Entered by: Timothy Rake
douanes de rattachement		local customs receipts office	A-R-Traduction
Entered by: A-R-Traduction
Dr. fisc. 2001, no.3, comm.33		Tax Law 2001, no. 3, comment 33	Paul Stevens
Entered by: Paul Stevens
DREP		Provisions Regarding Periodic Statements	Marian Greenfield
Entered by: Marian Greenfield
droit de communication		right to information
droit de partage		distribution fee
droit d\'entrée		initial lease payment	Jessica Crockett
Entered by: Jessica Crockett
droit fictif		ad valorem duty
droite de porte		customs duties	Wendy Gosselin
Entered by: Wendy Gosselin
droits de circulation		Excise duty - transportation duty	Emiliano Pantoja
Entered by: Emiliano Pantoja
droits de mutation à titre gratuit		transfer duties on donations
droits de porte		custom duties
ellesant domicile en notre étude		with an address for service at	Josephine Cassar
Entered by: Josephine Cassar
en acquitté		on a duty paid basis
en annule et remplace		(you will find the corrected sum ..., which) cancels and replaces (the one previously notified).
En cas d’option		if there is an election
en droit suspendu		duty suspension
en l'absence de contrepartie		if there is no consideration
en matière de résultats		profit based taxation
enquêtes en flagrance		investigations following detection in flagrante delicto
entre les mains		in the possession (or control) of
est intervenu dans la conclusion de l’emprunt en qualité de simple mandataire		has taken part in the signing of the loan as a mere agent
est rapporté		is revoked or rescinded
etablissement garant		underwriter
exclusion		suspension or disqualification
exercice d'imposition		fiscal year; tax year ;year of assessment	Assimina Vavoula
Entered by: Assimina Vavoula
Exportation en simple sortie		(Tun) one-way export
faire valoir direct		owner-managed/operated farming (direct owner farming)
Fait générateur d’impôt		There is no tax-generating capacity with regards to rented properties

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