ausführen

English translation: explain / expound / set forth

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:ausführen
English translation:explain / expound / set forth
Entered by: Ulrike Kraemer

06:54 Jul 16, 2006
German to English translations [PRO]
Bus/Financial - Retail
German term or phrase: ausführen
Der Bundesfinanzhof führt insoweit aus, dass die Vereinbarung einer Sicherheitsleistung für Darlehensansprüche keinen Selbstzweck habe.

Despite having chekced the glossary entries, having trouble with the sentence, especially "ausführen"
Any help appreciated
TIA
Stephen
Stephen Sadie
Germany
Local time: 11:14
explain / expound
Explanation:
ausführen (in this context) = darlegen, erklären


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Note added at 9 mins (2006-07-16 07:03:54 GMT)
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"state" might be another possibility, depending on context

Full sentence: "The Bundesfinanzhof states/explains that agreeing upon a surety for loan claims is not an end in itself" ... oder so :-)
Selected response from:

Ulrike Kraemer
Germany
Local time: 11:14
Grading comment
thanks "U"
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +6explain / expound
Ulrike Kraemer
3 +1set forth (in detail)
Nicole Schnell
4s.u.
RobinB


Discussion entries: 1





  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
set forth (in detail)


Explanation:
My take here.

Nicole Schnell
United States
Local time: 03:14
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 44

Peer comments on this answer (and responses from the answerer)
agree  Lydia Molea
18 mins
  -> Thank you, Lydia!
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3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
explain / expound


Explanation:
ausführen (in this context) = darlegen, erklären


--------------------------------------------------
Note added at 9 mins (2006-07-16 07:03:54 GMT)
--------------------------------------------------

"state" might be another possibility, depending on context

Full sentence: "The Bundesfinanzhof states/explains that agreeing upon a surety for loan claims is not an end in itself" ... oder so :-)

Ulrike Kraemer
Germany
Local time: 11:14
Native speaker of: Native in GermanGerman
PRO pts in category: 8
Grading comment
thanks "U"
Notes to answerer
Asker: Nice, I had already thought of erläutern


Peer comments on this answer (and responses from the answerer)
agree  Erik Freitag
12 mins

agree  BrigitteHilgner: Passt!
19 mins

agree  Inga Jakobi
37 mins

agree  Isabella Becker
46 mins

agree  Ingeborg Gowans (X)
11 hrs

agree  Lesley Burgon: in Dietl/Lorenz I also found 'argue'
21 hrs
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
s.u.


Explanation:
Tax again. In this case, "verdeckte Gewinnausschüttungen" (constructive dividends) in the overall context of "Gesellschafterfremdfinanzierung" (thin capitalisation).

The BHF's ruling referred to here is most probably one of a series of rulings on constructive dividends between 1999 and 1996, although these have also been further fleshed out in additional rulings since then. The question at issue here is whether the mere existence of collateral securing an intercompany loan is sufficient to justify the arm's length principle ("Fremdvergleich"). Essentially, what the BHF ruled was that this *might* only be the case if a third-party lender would have demanded collateral in similar circumstances *and* would have no means of otherwise influencing redemption of the loan. There are in fact far more complicated conditions attached, but you'd have to consult the literature to ascertain all the details.

With that context in mind, I think an appropriate translation would be something like:

The Federal Fiscal Court has ruled in this respect that an agreement on the collateralisation of claims under loans does not in itself uphold the arm's length principle.

RobinB
United States
Local time: 05:14
Native speaker of: Native in EnglishEnglish
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