Glossary entry (derived from question below)
Spanish term or phrase:
contestación al trámite de alegaciones
English translation:
response to formally disputed points of assessment (US IRS: pre-assessment letter)
Spanish term
Canada
Affordable. High Quality. Native English
Native in: English (Variants: British, UK, South African, US, Australian, Canadian, New Zealand)
Works in: Spanish to English, French to English, Polish to English
contestación al trámite de alegaciones
One particular part has got me a bit stumped. The text is as follows:
TERCERO. El 12/03/2020 presenta el obligado tributario el escrito RGE294012472020 que da origen al presente recurso de reposición, en base al principio proactione ya que la entidad lo califica como "Contestación al trámite de alegaciones"
I am aware that there are subtle differences in translation when it comes to trámites in the context of Spain, depending on whether one is dealing with a recurso contencioso-administrativo as opposed to a reclamación económico-administrativa with the Agencia Tributaria.
I know that contestación in this context refers to a defence, however I'm struggling to come up with a suitable translation for the phrase in quotation marks.
Here's my attempt at the translation:
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3. On 12/03/2020, the taxpayer submitted a document under ref. no. RGE294012472020. This document gave rise to the administrative appeal for review in question on the basis of the pro actione principle [related to the constitutional right to effective remedy that obliges courts to favour access to justice], as the entity qualified it as a "Defence in the statement of case stage".
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I know that trámite de alegaciones can mean pleadings stage, but this text is referring to an internal appeal that was lodged and not one brought before a court. Is statement of case appropriate here?
Proposed translations
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
response to formally disputed points of assessment (US IRS: pre-assessment letter)
I was going to answer this before but got sidetracked.
Best wait 24 hours before closing a question: prosze barzo!
Cuando hablamos de una “paralela” de Hacienda en relación con la declaración de la renta, en realidad nos estamos refiriendo al trámite de alegaciones y propuesta de liquidación que te notifica la Agencia Tributaria (AEAT) cuando surge algún desa
USA: When an examination results in a proposed tax deficiency, the first step the IRS takes towards amending this deficiency is to issue a 30-day letter to the taxpayer. It is known as a 30-day letter because the taxpayer has 30 days to respond-
http://eng.proz.com/kudoz/spanish-to-english/law-contracts/1100225-trámite-de-alegaciones.html
http://www.allianz-assistance.es/blog/legal/que-significa-que-hacienda-te-haga-una-paralela/
| Brilliant. Thanks, Adrian! |
| agree |
Marcelo González
: Very familar w/Newmark's work ;-)) >This seems to fit the bill. Do you think 'response to points in dispute' could also work, or is it really necessary to emphasize 'formally' and include 'of assessment'? Could either be considered implied? Cheers :-)
1 day 7 hrs
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The formally is supposed to echo the trámite: Prof. Peter Newmark, last of my alma mater: 'every word in the source needs to be accounted for' plus, on the 'assessment' point, my 1st example sentence refers to a 'parallel' point-for-point Revenue revision
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Brazil
Subtitling & Translations ENG/FRENCH/SPA
Native in: Portuguese (Variants: Brazilian, European/Portugal) 
Works in: English to Portuguese, Portuguese to English, Spanish to Portuguese, and 4 more.
Contestation of the procedures of alegations
Code of Civil Procedure Québec - pg 420
appeals brief
https://www.courts.ca.gov/12422.htm
| Interesting, many thanks for your contribution. I should've added that my text is more UK-centric than US. Also, it's not within the context of a court, but rather an internal administrative procedure with the Spanish tax authority. But it's good to keep in mind for future reference. |
United Kingdom
experienced and well qualified linguist
Native in: English (Variant: UK)
Works in: Spanish to English, English, Spanish, and 3 more.
response to the allegation proceedings
"Se trata de un acto de trámite y las alegaciones deben ser resueltas: en caso de que se desestimen, en el acuerdo de derivación. En el caso que es estimen, deben notificarse al recurrente en una resolución independiente."
"It's about the deed of proceedings and the allegations must be resolved: in the case of devaluation or rejection they must notify (advise) the recurrent (returning person) in an independent resolution."
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Note added at 1 day 18 hrs (2020-07-09 18:04:43 GMT) Post-grading
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The adjective 'tributary' describes a type of state which incorporates contributory (tax) payments in a monetary system.
It was very interesting to see that the chosen answer states 'parallel re-assessment by the Revenue' before explaining that a proposed tax deficiency was found by examination, which would be amended within 30 days.
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Note added at 1 day 21 hrs (2020-07-09 20:40:36 GMT) Post-grading
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'contestación al trámite de alegaciones'
'response to the service of process, reply to pleadings'
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Note added at 4 days (2020-07-12 22:44:50 GMT) Post-grading
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Perhaps contributory is the better adjective used to describe the tax system instead of 'tributary' in connection with contributions.
Presenta el obligado tributario el escrito que da origen al presente recurso de reposición en base al principio proaccione ya que la entidad lo califica como 'contestación al trámite de alegaciones'.
It presents the obligated tributary (tax systems) which raise the present replacement (reimbursement) of resources at the foundation of the main proactive, given that the entity qualifies it as a 'response to the allegation proceedings'.
| In this context, <i>obligado tributario</i> refers to a taxpayer or a person liable for tax. The only time I'd use the word <i>tributary</i> in English is when I'm referring to a stream that flows to a larger stream or other body of water. You really need to read up about <i>false friends</i>: https://en.wikipedia.org/wiki/False_friend <i>Tributary</i> used as an adjective, in the way that you have described, is more a historical term referring to a subordinate state that sends 'gifts' to a more powerful state to appease them. It has nothing to do with the question at hand. |
| disagree |
AllegroTrans
: As well as your answer being wrong "It presents the obligated tributary (tax systems) which raise the present replacement (reimbursement) of resources at the foundation of the main proactive..." is simply nonsensical
8 hrs
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Discussion
If you could suggest your answer, that would be great, else I may have to close the question without grading.