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00:04 Feb 13, 2007 |
Übersetzungen Deutsch > Englisch [PRO] Law/Patents - Recht: Patente, Marken, Urheberrecht | |||||||
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| Ausgewählte Antwort von: Axel Seyler (X) Local time: 06:59 | ||||||
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4 | placing into service of the rental object |
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3 | construction of the rental object |
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construction of the rental object Erklärung: I think that "Erstellung" means to actually build (construct) in this context - the renter constructs a building, the overall investment cost (Gesamtinvestitionskosten) for which endeavor he will be able to write off (Vorsteuerabzug) taxes on the rent the building generates. From the paragraph it looks like this may be bad for the renter (umsatzsteuerliche Schäden und sonstige Nachteile), though I can't really tell how. Any tax law experts out there? |
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placing into service of the rental object Erklärung: I believe that, in this context and in light of the use of the phrase "erste Erstellung", the word "Erstellung" has the meaning of "Bereitstellung". Thus, I read "erste Bereitstellung" as meaning "initial placing into service" or the time when the rental object is "first made availabe" for the intended purpose. |
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