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acreditar
En el caso del impuesto sobre el valor añadido, el recargo fiscal será el 20 % del impuesto que se habría acreditado erróneamente a favor del sujeto pasivo. | With regard to value added tax, the tax surcharge shall be 20% of the tax which would have been wrongly credited to the taxable person. |
Asimismo, en comunicación del 25 de octubre de 2007, los peticionarios informaron que se habría acreditado en las cuentas bancarias de los beneficiarios, declarados como tales por el Tribunal Ad Hoc, el importe acordado a la reparación pecuniaria. | By means of a letter dated October 25, 2007, the petitioners told the Commission that the beneficiaries' bank accounts, as indicated by the Ad Hoc Tribunal, were credited with the amount due as financial compensation. |
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