如何理解“such taxes, tariffs or duties are assessed against Consultant”?

如何理解“such taxes, tariffs or duties are assessed against Consultant”?

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such taxes, tariffs or duties are assessed against Consultant可译为“该等税收、关税或税项向顾问征收”。理解“such taxes, tariffs or duties are assessed against Consultant”的关键是理解“be assessed against somebody”,该短语常见的含义是“对...评价/评估”,但在税法上该短语常指“向...征税”。


assess一词,在法律英语中除了指“对(财产)进行估价;评估”外,还可以指“确定(税款、罚款、损害等的)金额;稽征=levy(税款、罚款)”。


参考《元照英美法词典》

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