Glossary entry

Norwegian term or phrase:

avskjæring

English translation:

disallowance (of tax loss carry-back, -across & -forward vs. evidential estoppel)

Added to glossary by Adrian MM.
Oct 25, 2022 19:28
1 yr ago
11 viewers *
Norwegian term

avskjæring

Norwegian to English Law/Patents Law (general) Tax law ruling
Hi, I'm looking for the most accurate English translation for avskjæring which appears in the conclusion of a court decision in a tax matter as follows:



Retten finner således ikke at opplysninger i retten om at han delvis har vært borte også fredagen under noen omstendighet kan sees å være av avgjørende betydning, hvoretter retten ingen nærmere foranledning har til å drøfte disse problemstillinger og da spørsmålet om "avskjæring".

Thanks for your help!
Change log

Oct 28, 2022 09:49: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/853717">dmesnier's</a> old entry - "avskjæring"" to ""disallowance (of tax loss carry-back, -across and forward vs. evidential estoppel)""

Discussion

Michele Fauble Oct 26, 2022:
Maybe the use of “exclusion” could work here.
Erzsébet Czopyk Oct 25, 2022:
estoppel? In simple words, estoppel means one cannot contradict, deny or declare to be false the previous statement made by him in the Court.
https://www.investopedia.com/terms/e/estoppel.asp
dmesnier (asker) Oct 25, 2022:
Yes, I saw that entry but am unsure if "refusal" works in this particular context. Thanks

Proposed translations

15 hrs
Norwegian term (edited): avskjæring (av fradragsrett/ skatteposten vs. av innisgelse)
Selected

disallowance (of tax loss carry-back, -across and forward vs. evidential estoppel)

avskjæring : as a weasel-word and of what.....

avskjære bevis : exclude evidence (NOR/ENG Juridisk Ordbok, mainly criminal, Patrick Chaffey). Unarguably, 'exclusion' is too general and ambiguous to work here.

avskjæring av innsigelse : estoppel (as per EC's discussion entry).

Query: 1. stay of proceedings, as in the IATE Danish example and 2. severance of joint ownership-title ('joint tenancy' in Anglo-Am. land law) / av felles ejendom.





Example sentence:

IATE: Danish -> LAW business organisation [BUSINESS AND COMPETITION] Consilium da afskæring af individualforfølgning en stay of individual enforcement actions stay of individual enforcement proceedings stay

Saken gjelder avskjæring av fremførbart underskudd med hjemmel i skatteloven § 14‑90.

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4 KudoZ points awarded for this answer. Comment: "Thanks so much for your help!"

Reference comments

2 hrs
Reference:

findings only

https://norwegian_english.en-academic.com/19135/bevisavskj%C...

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Note added at 2 hrs (2022-10-25 22:09:50 GMT)
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bevisavskjæring
subst. (jus) exclusion of evidence

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Note added at 2 hrs (2022-10-25 22:10:38 GMT)
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https://dictionary.translegal.com/no/avskjaering-av-domstols...

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Note added at 2 hrs (2022-10-25 22:11:27 GMT)
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m-ring — с норвежского на все языки
https://translate.academic.ru › m-ring
·
Translate this page
241 avskjæring av bevis. subst. exclusion of evidence. Norsk-engelsk ordbok > avskjæring av bevis. Страницы. ← Предыдущая.

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Note added at 2 hrs (2022-10-25 22:19:39 GMT)
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https://www.dinordbok.no/en/norwegian-english/?q=avskjære
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