Apr 20, 2005 10:36
19 yrs ago
24 viewers *
Italian term

autotutela

Italian to English Bus/Financial Finance (general)
Good afternoon
I wonder if anyone can shed any light on "autotutela" in the following context; in my mind the concept of "self defence" sounds as though someone has issued threats to the tax inspectors. Surely not?

Tutta la vertenza risulta ora composta in quanto il 1995 è stato definito attraverso una transazione, mentre gli accertamenti relativi agli esercizi 1997 e 1998 sono stati annullati dall’Amministrazione Finanziaria in via di ***autotutela***.

TIA
Maximum regards
Derek

Proposed translations

+1
1 hr
Selected

vs

"autotutela" is a procedure whereby the tax authorities cancel previous measures that were issued incorrectly.
Usually taxpayers file an "istanza di autotutela" which is sort of an application to cancel tax assessments or payment requests.

Unfortunately, I do not know how to translate this.
Peer comment(s):

agree esoft : in English, we call it an "amendment", also seen "adjustment" -
6 hrs
Thank you
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4 KudoZ points awarded for this answer. Comment: "Thanks indeed fgb, your explanation is invaluable and fits my context well. Thanks also to your endorser esoft for your helpful suggestion. Thanks of course are also due to Jean and ivanamdb for your feedback, it is much appreciated. "
+1
20 mins

under the appeal process

It looks as though the 1997 and 1998 tax assessments have been cancelled by the Tax Authorities following an appeal by the taxpayer. Perhaps someone with knowledge of the Italian tax system could confirm or otherwise.
Peer comment(s):

agree Maria Emanuela Congia
2147 days
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9 hrs

self protection

autotutela = dir.civ., possibilità riconosciuta agli enti pubblici e, in casi eccezionali, anche ai privati di far valere i propri diritti senza ricorrere all’autorità giudiziaria | TS dir.intern., istituto a cui può ricorrere uno stato quando un suo diritto venga leso da un altro stato

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Note added at 9 hrs 22 mins (2005-04-20 19:59:03 GMT)
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also SELF GUARD
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5679 days

IT DEPENDS!

I looked up autotutela in the Italian Wikipedia, and it can mean lots of different things depending on who does it and whether it has to do with commercial law, civil law, criminal law or administrative law. If I punch you in the nose, that’s autotutela. However it’s a crime. If I refuse to let you take something until you pay for it, that’s autotutela too, but it’s lawful. Self-defense is a form of autotutela, and it’s legal if you don’t overdo it and merely defend yourself. It’s also autotutela if a government agency changes its mind and lets you off easy this time.
SO THERE IS NO TRANSLATION UNLESS YOU KNOW EXACTLY WHAT IS GOING ON, WHICH MEANS YOU HAVE TO BE AN ITALIAN LAWYER.


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Note added at 5680 Tage (2020-11-07 15:48:09 GMT) Post-grading
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Just to complete my report, the general meaning of autotutela is any act that is performed instead of asking the government or a higher authority to do it. That includes acts by individuals, firms and even government agencies. In the last case it means that a local branch of an agency decides to act on its own instead of waiting from instructions from Rome. Such a general definition of course can include unlawful acts. The term autotutela is used -- improperly in my view -- when a taxpayer appeals against a tax assessment. This ensues from sloppy thinking, since the tax agency may be exercising autotutela by reconsidering a tax assessment, but the taxpayer is not exercising autotutela when filing an appeal. The term I would use to translate autotutela in such cases is "administrative appeal" or "request for reconsideration".
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5680 days

administrative appeal or request for reconsideration

This seems to be a good translation of autotutela when it means that a taxpayer is objecting to a tax assessment. As I explained in my "IT DEPENDS!" entry, the use of the term autotutela for this purpose is routine but improper, since it contradicts the general definition of autotutela.
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