Glossary entry (derived from question below)
Italian term or phrase:
ritenuta alla fonte a titolo d\'imposta
English translation:
amount withheld at source as tax
Added to glossary by
Steve Melling
Dec 15, 2012 11:29
11 yrs ago
34 viewers *
Italian term
France
12 years' experience
Native in: English
Works in: French to English, Italian to English, Spanish to English, and 1 more.
ritenuta alla fonte a titolo d'imposta
Italian to English
Law/Patents
Law (general)
Code of Criminal Procedure
The paragraph below comes from the following document:
D.P.R. 30-5-2002 n. 115
Testo unico delle disposizioni legislative e regolamentari in materia di spese di giustizia. (Testo A).
(G.U. 15 giugno 2002, n. 139)
"3. Ai fini della determinazione dei limiti di reddito, si tiene conto anche dei redditi che per legge sono esenti dall'imposta sul reddito delle persone fisiche (IRPEF) o che sono soggetti a **ritenuta alla fonte a titolo d'imposta**, ovvero ad imposta sostitutiva."
I understand IRPEF = income tax.
I understand **ritenuta alla fonte a titolo d'imposta* = PAYE
But I must be worong because, for me the para; as a whole doesn't make sense.
Any help provided would be very gratefully received.
Many thanks.
D.P.R. 30-5-2002 n. 115
Testo unico delle disposizioni legislative e regolamentari in materia di spese di giustizia. (Testo A).
(G.U. 15 giugno 2002, n. 139)
"3. Ai fini della determinazione dei limiti di reddito, si tiene conto anche dei redditi che per legge sono esenti dall'imposta sul reddito delle persone fisiche (IRPEF) o che sono soggetti a **ritenuta alla fonte a titolo d'imposta**, ovvero ad imposta sostitutiva."
I understand IRPEF = income tax.
I understand **ritenuta alla fonte a titolo d'imposta* = PAYE
But I must be worong because, for me the para; as a whole doesn't make sense.
Any help provided would be very gratefully received.
Many thanks.
Proposed translations
(English)
| 4 +1 | amount withheld at source as tax |
Thomas Roberts
|
| 4 +3 | final witholding tax |
CristianaC
|
| 5 | tax withheld at source |
Elizabeth Hill Barsanti (X)
|
Proposed translations
+1
2 mins
Thomas Roberts
Native in Italian
&
English
Specializes in field
Multilingual academic lawyer
Native in: English (Variant: Scottish) 
, Italian
Works in: Italian to English, German to English, French to English, and 3 more.
Related KudoZ points
:
2715
Selected
amount withheld at source as tax
in your context "... in repsect of which tax has been withheld at source"
4 KudoZ points awarded for this answer.
Comment: "Thank you very much, Mr. Roberts."
1 hr
Elizabeth Hill Barsanti (X)
Italy
Native in Italian
&
English
Specializes in field
Related KudoZ points
:
48
tax withheld at source
Dizionario Garzanti Business English
+3
11 mins
CristianaC
United Kingdom
United Kingdom
Native in Italian
&
English
Specializes in field
United Kingdom
Finance-legal specialist- Ivy League MBA
Native in: Italian , English
Works in: English to Italian, Italian to English, French to Italian, and 2 more.
Related KudoZ points
:
245
final witholding tax
witholding tax may be paid as an advance or (as in this case) as a final payment - no additional tax is due. it is a substitute for ordinary taxation
e.g. in Italy, the witholding tax applied to employees is an advance payment. when the emplyee submits his/her tax return, he/she may have to pay more as balance or less (credit)
--------------------------------------------------
Note added at 1 hr (2012-12-15 13:22:38 GMT)
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p.s. in Italy the distinction of tax withheld as an advance payment or as final payment is important! both are "ritenute all fonte": one is ritenuta a titolo d'acconto e the other "ritenuta alla fonte a titolo d'imposta"
e.g. in Italy, the witholding tax applied to employees is an advance payment. when the emplyee submits his/her tax return, he/she may have to pay more as balance or less (credit)
--------------------------------------------------
Note added at 1 hr (2012-12-15 13:22:38 GMT)
--------------------------------------------------
p.s. in Italy the distinction of tax withheld as an advance payment or as final payment is important! both are "ritenute all fonte": one is ritenuta a titolo d'acconto e the other "ritenuta alla fonte a titolo d'imposta"
Peer comment(s):
| agree |
James (Jim) Davis
: "withHolding". New about the acconto, thanks for the elucidation Cristiana. https://www.google.com/search?source=ig&rlz=&q="final withho...
2 hrs
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thanks Jim
|
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| agree |
S Kelly
1 day 6 hrs
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thank you Kelly
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| agree |
Thomas Roberts
: This is a better answer.
8 days
|
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thanks Thomas and happy new year
|
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