Source: https://wiki.proz.com/translator/1987402
Timestamp: 2020-01-25 20:29:36
Document Index: 132014503

Matched Legal Cases: ['§ 2', '§ 3', '§\n3', '§ 3', '§ 3', '§ 4', '§ 5', '§ 80', '§ 80', '§ 3']

German to English and Dutch to English translator specializing in finance, business, and economics
Finance, Legal, Business Texts
Local time: 22:29 SAST (GMT+2)
What Cillie Swart is working on
Jul 13, 2019 (posted via ProZ.com): Just finished a maritime shipping translation of just over 4000 words. It was awesome! ...more »
German and Dutch to English specialist in Finance, Economics, and Business
Affiliations Employer: Transkaroo Communications
Services Translation, Editing/proofreading, Website localization, Training, Copywriting
Cooking / Culinary Government / Politics
Patents Biology (-tech,-chem,micro-)
German to English - Rates: 0.08 - 0.12 USD per word / 30 - 60 USD per hour
Dutch to English - Rates: 0.08 - 0.12 USD per word / 30 - 60 USD per hour
Italian to English - Rates: 0.08 - 0.12 USD per word / 30 - 60 USD per hour
KudoZ activity (PRO) PRO-level points: 168, Questions answered: 308, Questions asked: 30
Michaël Rousseau Belgium 5 Hidden Hidden
Clevoo GmbH Germany 5 Hidden ...
Globale-Kommunikation / Greenlandic Translations / Linguapoly / Nardina Alongi / DTP Works / Peter Rudolph Germany 1 Hidden ...
weblingo South Africa 5 Hidden Hidden
German to English: Pre-tax refund
Sie treten im Vorsteuer-Vergütungsverfahren gegenüber dem Bundeszentralamt für Steuern (BZSt) als Bevollmächtigter von ausländischen Unternehmern auf. Dabei werden Sie nicht nur im Antragsverfahren tätig, sondern vertreten Ihre Mandanten auch im Rechtsbehelfsverfahren, zum Beispiel indem Sie Einsprüche gegen Bescheide des BZSt einlegen.
Bitte beachten Sie, dass die Befugnis, als Bevollmächtigter im Rechtsbehelfsverfahren aufzutreten, im deutschen Recht besonders geregelt ist. Die geschäftsmäßige Hilfeleistung in Steuersachen nach § 2 des Steuerberatungsgesetzes (StBerG) darf nur von Personen und Vereinigungen ausgeübt werden, die hierzu befugt sind.
Der befugte Personenkreis ist abschließend in den §§ 3, 3a und 4 StBerG aufgezählt. Gemäß §
3 StBerG sind insbesondere Steuerberater, Rechtsanwälte, niedergelassene europäische
Rechsawälte und Wirstschaftsprüfer zu unbeschränkter Hilfeleistung in Steuersachen befugt.
Seite 2 § 3a StBerG regelt, dass Personen, die in einem anderen Mitgliedstaat der EU oder des EWR oder in der Schweiz ansässig sind, und nach dortigem Recht die Befugnis zur Hilfeleistung in Steuersachen haben, auch in Deutschland zur vorübergehenden und gelegentlichen Hilfeleistung in Steuersachen befugt sind. Hinsichtlich der Merkmale „vorübergehend und gelegentlich“ ist auf die Dauer, die Häufigkeit, die regelmäßige Wiederkehr und die Kontinuität der Tätigkeit abzustellen. In diesen Fällen muss vor der ersten Tätigkeit in Deutschland eine schriftliche Anmeldung bei der hierfür zuständigen Steuerberaterkammer erfolgen, vgl. § 3 Abs.
2 Satz 2 StBerG. Zu beschränkter Hilfeleistung in Steuersachen sind nach § 4 StBerG die in der
Vorschrift ausdrücklich genannten Berufsgruppen, Vereine und Vertreter befugt.
Allen anderen Personen und Vereinigungen ist eine Hilfeleistung in Steuersachen grundsätzlich verboten (§ 5 StBerG). Dies gilt unabhängig davon, ob die Hilfeleistung hauptberuflich, nebenberuflich, entgeltlich oder unentgeltlich erfolgt oder erfolgen soll.
Aus den mir vorliegenden Unterlagen ist für mich nicht ersichtlich, dass Sie zur Hilfeleistung in Steuersachen befugt sind, obwohl Sie regelmäßig und kontinuierlich für Ihre Mandanten im Rechtsbehelfsverfahren tätig werden. Ich bitte Sie daher mir Ihre Befugnis nachzuweisen.
Sollten Sie die Voraussetzungen für eine geschäftsmäßige Hilfeleistung in Steuersachen nicht erfüllen, müsste das BZSt sie gemäß § 80 Abs. 5 Abgabenordnung (AO) zurückweisen. Sie dürften dann für Ihre Mandanten im oben genannten Rechtsbehelfsverfahren nicht länger gegenüber dem BZSt tätig werden. Die Zurückweisung ist Ihrem Mandanten mitzuteilen, § 80
Abs. 8 Satz 1 AO. Sie können jedoch einen gemäß §§ 3, 3a und 4 StBerG zur Hilfeleistung in Steuersachen Befugten, z.B. einen Rechtsanwalt oder Steuerberater, beauftragen, Ihre Mandanten im Rechtsbehelfsverfahren gegenüber dem BZSt zu vertreten.
Ihrer Antwort auf dieses Schreiben sehe ich bis zum (Date) entgegen.
You are appearing in front of the Federal Central Tax Office with regards to pre-tax refund cases as an authorized representative of a foreign business. In particular, you are not only involved in the application process, but also representing your clients in appeal proceedings, for example by submitting appeals against decisions of the Federal Central Tax Office.
Please note that the competence required of those acting as authorized representatives in appeal proceedings is highly regulated in German law. Professional services in terms of tax matters around section 2 of the Tax Consultancy Act may only be provided by people or organisations who are qualified to do this.
The group of people who qualify is specified exclusively in sections 3, 3a, and 4 of the Tax Consultancy Act. According to section 3 of the Tax Consultancy Act, only tax consultants, lawyers, established, European law firms, and auditing firms are qualified to provide unlimited professional services in tax matters.
Page 2 Section 3a determines that those people who are based in another EU member state, the European Economic Area, or in Switzerland, and according to that country’s laws have the required competence for professional services in tax matters, also qualify for occasional and temporary provision of professional services in tax matters. The criterion of “occasional and temporary“ depends on the duration, frequency, regularity, and continuity of the work. According to section 3, paragraph 2, sentence 2 of the Tax Consultancy Act, a written application must be made at the relevant chamber of tax consultants before any work in Germany can start. According to secion 4 of ther Tax Consultancy Act, professional guilds, associations, and representatives who are explicity mentioned in the provision are qualified to provide limited professional services in tax matters.
All other people and associations are categorically prohibited (section 5 of the Tax Consultancy Act) from providing professional services in tax matters. This is irrespective of whether the service is provided full-time or part time and for payment or pro bono.
It is not clearly evident to me , from the documents I have received, that you are qualified to provide professional services in tax matters, even though you have been regularly and continuously involved in appeal proceedings on behalf of your clients. I therefore kindly ask that you provide me with proof of your ability to do this.
Should you not comply with the requirements for the provision of professional services in tax matters, the Federal Central Tax Office will have to refuse you according to section 80, paragraph 5 of the General Tax Code. You will then no longer be allowed to represent your clients to the Federal Central Tax Office in the above appeal proceeedings. The refusal must be communicated to your clients, according to section 80, paragraph 8, sentence 1 of the General Tax Code. You may however still assign for example a law firm or audit firm that is competent according to sections 3, 3a and 4 of the Tax Consultancy Act to represent your clients to the Federal Central Tax Office in appeal proceedings.
I am looking forward to your answer to this letter, no later than (Date)
German to English: Vedolizumab
Es besteht ein sehr hoher therapeutischer Bedarf für Therapien mit einem neuen Wirkansatz bei Patienten mit Colitis ulcerosa/Morbus Crohn, die einen unzureichenden Therapieerfolg unter konventionellen oder Anti-TNF-α-Therapien zeigten. Translation - English
There is a very high therapeutic need for therapies with a novel approach in patients with ulcerative colitis or Crohn's disease who have experienced insufficient therapeutic success under conventional or anti-TNF-α therapies.
Translation education Bachelor's degree - Harvard University
Experience Years of translation experience: 13. Registered at ProZ.com: Oct 2014.
Credentials German to English (University of Florida)
Software Adobe Acrobat, Google Translator Toolkit, MateCat, memoQ, MemSource Cloud, Microsoft Excel, Microsoft Office Pro, Microsoft Word, Passolo, Plunet BusinessManager, Powerpoint, Protemos, ProZ.com Translation Center, SDL TRADOS, STAR Transit, Wordfast
Website http://www.transkaroocommunications.com
Professional practices Cillie Swart endorses ProZ.com's Professional Guidelines (v1.1).
I have a degree in Economics and Linguistics (BA, Harvard) and an MBA from Kuehne Logistics University in Hamburg, Germany where I wrote my thesis on Ship Finance. I also have extensive financial industry experience, having worked for the Financial Sector Policy Unit at the National Treasury of South Africa for almost four years, as well as an investment bank (a South African subsidiary of Barclays Capital). I also have 3 years of top-tier management consulting experience during which time I worked on a number of projects in the financial and logistics industries.
I have extensive experience in a variety of financial documents, including annual reports, investor documentation, marketing prospectuses, and cost-benefit analyis reports. In total I have 8 years of translation experience, of which 1 year is full time. I am now working full time in translations with an excellent internet connection and a number of CAT tools including Trados, Wordfast, and Passolo.
Rush Translation Rates: 0.10 EUR per word
Regular Translation Rates: 0.08 EUR per word
Payment: Paypal or Wire Transfer
Languages: German to English, Dutch to English
Specialties: Finance, Economics, Business
Selected Previous Clients:
•	Heute (www.heute.at)
•	LatticeBridge (www.lbinfotech.com)
•	Biogen Idec GmbH (http://www.biogenidec.de)
•	Textcase (www.textcase.nl)
•	Transperfect Translations (www.transperfect.com)
•	Lexitech (www.lexitech.ca)
•	Magdelena Hajduk, Executive Project Manager at Transperfect, +44 (0) 207 061 2177
•	José-Luis Buigues Martínez, Owner at Traducciones Oficiales Costablanca, +34 965 840 560
•	Nardina Alongi, Owner at Globale Kommunikation, +49 (0)89 72609739
PRO-level pts: 168
German to English 111
Italian to English 38
Dutch to English 19
Bus/Financial 17
Keywords: strategy, supply chain, value chain, logistics, economic, rfid, e-commerce, e-marketplace, toyota, just-in-time, production, economics, economic impact, regulatory impact, real estate investment trust, reit, pension fund, hedge fund, retirement, due diligence, commercial due diligence, innovation, consumer insights, loyalty programme, alternative energy, wind turbine, FMCG, retail, sip, strategic infrastructure programme, strategic infrastructure project, presidential infrastructure coordinating commission, presidential infrastructure coordinating committee, picc, business model, turnaround
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