영어 영어 세금용어입니다.

[bella]

1) tax proceedings or an appeal의 우리말 표현이 무엇인지요?  적절한 말이 없으면 의미를 설명해주시면 고맙겠습니다

2) be the intended recipient of the information의 속뜻은 무엇인지요? 친전(직접전달)을 의미하는 건가요?

고수님들 잘 부탁드립니다.

The Swiss tax system is based on the principle that the taxpayer bears sole responsibility for meeting his/her tax obligations via the income tax return. As a result, the bank is under no obligation to provide information to the tax authorities in connection with tax proceedings or an appeal. On the other hand, the bank must provide information or supply documents in a case of tax evasion or for an appeal if asked to do so by the client.

International mutual assistance in administrative matters
The Swiss Financial Market Supervisory Authority (FINMA) may communicate information not available to the public to the supervisory authorities in foreign countries. However, the communication of such information is subject to three statutory conditions:

• The requesting foreign authority must itself be bound by official or professional confidentiality, and be the intended recipient of the information.

[소춘]

1)번은 그냥 '세금 소송 또는 이의제기'를 의미하는 것 같은데요. 2)번은 '친전'과 유사해 보이긴 하지만, 문맥상 요구하는 외국 당국자 자신을 정보 수신자로 지정하라는 뜻으로 보이네요.

[bella]

소춘님 친절한 설명 감사합니다.

[미니미니]

appeal 은 재판에서 항소를 말해요 ^^