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For example, you can specify a penalty that applies if the formatting differs between the translation memory source and the document source.

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You can specify a penalty that applies to all translation from a specific translation memory. See below, Provider penalty. You can apply a filter to specify a penalty. See below, Filter penalty.

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A description of the penalty is displayed when you hold the mouse over the penalty icon. Penalties are applied before results are displayed. Penalties can reduce a match percentage so much that the match is not displayed. SDL Trados Studio recognizes that the document source text is the same pattern as a date, time, number or measurement match in the translation memory but with different values.

Auto-substitution and Auto-localization of placeables dates, times, numbers or measurements occurs when the matching source segment in the translation memory contains a placeable that is different to that in the source segment in the document.

Are contractual damages and penalties tax-deductible?

When the translation memory is applied, SDL Trados Studio automatically substitutes the placeable from the source segment in the document to the translation in the target segment. At the same time it applies the correct target language format for that element and applies the auto-localization penalty. This penalty is only applied during auto-substitution. Specify if dates, times, numbers and measurements are auto-substituted on the Auto-Substitution page.

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Specify auto-localization patterns on the Dates and Times and Measurements page. SDL Trados Studio recognizes that the document source text has a match in the translation memory, but with a different variable. SDL Trados Studio uses the translation memory segment to supply the translation for the document segment and applies the text replacement penalty. Moreover, in order to recognize a particular expense as a direct or indirect revenue-earning cost, and thus allowable as a tax-deductible expense, it must not be included in the catalogue of non-deductible expenses in Art.

Penalty points, fines and driving bans

It states that contractual damages or penalties related to defects in goods sold or services performed, or related to delay in supplying non-defective goods or delay in curing defects in goods sold or services performed, cannot be recognized as tax-deductible expenses. Reasoning a contrario from the principle that exceptions should be construed narrowly, it can be assumed that the parliament intended that contractual damages or penalties other those specified in Art.

Tort damages require particular attention. For instance, damage to power lines during construction works could serve as a good example.

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This loss does not result from improper performance of a contract, and damages are intended to remedy the cost sustained in returning the lines to their previous state. Overall it should be aimed at showing a connection with generation of future revenue. In those circumstances, the decision to treat those expenses as tax-deductible should not be disputed by the tax authorities.

IJF prohibited acts and penalties

It is much more difficult to evaluate the risk of treating expenses arising from contractual obligations as tax-deductible. Contractual penalties arising from delays in performance of services, which were performed but not by the time specified in the contract, have often been indicated as an example in the tax literature.

It can be disputed whether failure to perform an obligation on time should be treated as a defect in the performance of a service, thus excluding such an expense from deductibility under Art.

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In other words, if such an expense is claimed as tax-deductible, the risk of a potential dispute with the tax authorities should be regarded as very high. The tax authorities may take a similar view of contractual penalties from terminating a contract in order for the taxpayer to cut its losses on an unprofitable contract. In such cases, the argument that paying contractual penalties in such a case may yield tangible results i.

In cases involving contractual penalties, the judgments and rulings vary widely but the prevailing line is not favourable to taxpayers.

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However, they do give taxpayers some hope when the expenses can be shown to have economic substance. For these reasons, in the case of contractual damages and penalties, it is highly recommended to apply for an individual tax ruling. Otherwise, claiming the expenses as tax-deductible may generate a tax dispute. Brexit vs VAT Brexit - what's next?

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