Glossary entry

German term or phrase:

AO (Abgabenordnung)

English translation:

AO Tax Code

Aug 25, 2001 12:24
22 yrs ago
26 viewers *
German term

§ , Abs., Satz, AO

German to English Law/Patents Law: Taxation & Customs
Need to confirm the correct translation of the above terms in the following context:

(Bescheid über Einkommensteuer uns Solidaritätszuschlag)

Festsetzung: der Bescheid ist nach § 111 Abs. 1, Satz 2 AO teilweise vorläufig.

Herzlichen Dank im Voraus!
Change log

Jan 7, 2016 13:07: Steffen Walter changed "Field (specific)" from "(none)" to "Law: Taxation & Customs"

Proposed translations

+2
5 mins
Selected

§, par., cl., AO

It is better to leave § because S. (Section) often gets confused with Seite and is just not used in Germany (therefore the client would have difficulties finding the reference).
par. is paragraph or Absatz
Satz is cl. as clause
AO is Abgabenordnung which is a proper name that should not be translated. To give an explanation for the client "tax code" is appropriate.
Peer comment(s):

agree Mats Wiman
4 mins
agree Roland Grefer
8 mins
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4 KudoZ points awarded for this answer. Comment: "Thanks you very much Andy! This is a perfect answer. I get all mixed up with § because in my country it means paragraph and although I will leave AO untranslated I needed a translation in brackets, so your help is much appreciated!"
5 hrs

Satz = Sentence/Clause

I agree with the above with the exception that clause is often taken in English to refer to an incomplete sentence (referred to in German often as "Halbsatz"), whereas Satz generally refers to a complete sentence.
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