検索ワード: leasingtager (デンマーク語 - 英語)

stØtte til leasingtager
aid to lessee

leasingtager er den direkte modtager af samfinansieringen fra fællesskabet.
the lessee is the direct recipient of the community co-financing.

et lån (f.4) imputeres fra leasinggiver til leasingtager.
a loan (f.4) is imputed from lessor to lessee.

leasinggiveren vil derefter sandsynligvis udleje godet til en ny leasingtager eller bruge det på anden måde.
the lessor is then likely to hire out the good to another lessee or to use it otherwise.

leasinggiver eller leasingtager -benzinselskaberne i hovedsagen har overdraget denne ret til som ejer faktisk at råde over brændstoffet.
in order to answer the question referred, it is necessary to determine to whom, whether the lessor or the lessee, the oil companies transferred, in the main proceedings, that right actually to dispose of the fuel as owner.

bundesamt anførte, at udgifterne vedrørende den indgående moms ikke var afholdt for auto lease, men for den pågældende leasingtager.
in its view, the costs relating to the vat paid on inputs had not been incurred for auto lease, but for the lessee concerned.

til statistiske formål betragtes finansiel leasing som lån fra leasinggiver til leasingtager, som gør det muligt for leasingtager at erhverve det varige gode.
for statistical purposes, financial leases are treated as loans from the lessor to the lessee enabling the lessee to purchase the durable good.

landsskatteretten vurderede, at leasingkøretøjerne blev indkøbt med henblik på leasing for efter leasingperiodens udløb at blive solgt til tredjemand eller eventuelt leasingtager.
that tribunal found that the leased vehicles were purchased with a view to being leased and sold at the end of the leasing contract, to third parties or possibly to the lessee.

finansiel leasing er endvidere karakteriseret ved, at ejendomsrettens risici og fordele, de facto om ikke de jure, overføres fra leasinggiver til leasingtager.
financial leasing furthermore is characterized by the fact that all risks and rewards of ownership are de facto though not de jure transferred from lessor to lessee.

til statistiske formal betragtes finansiel leasing som udlån fra leasinggiver til leasingtager( som gør det muligt for leasingtager at erhverve det varige gode).
( i) traded loans loans that have de facto become negotiable are to be classified under the asset item « loans » provided that they continue to be evidenced by a single document and are, as a general rule, only traded occasionally

de leasingafgifter, som leasingtager betaler til leasinggiver, understøttet af kvitterede fakturaer eller et regnskabsdokument med tilsvarende bevisværdi, udgør den udgift, der er berettiget til samfinansiering.
the leasing rentals paid to the lessor by the lessee, supported by a receipted invoice or an accounting document of equivalent probative value, constitute the expenditure eligible for co-financing.

støtten fra fællesskabet i forbindelse med de leasingkontrakter, der er nævnt i punkt b.3, betales til leasingtager i én eller flere rater for faktisk betalte leasingafgifter.
the community aid in respect of leasing contracts referred to under point b.3 shall be paid to the lessee in one or more tranches in respect of leasing rentals effectively paid.

leasingtageren har ofte mulighed for at købe godet til den pålydende værdi, når leasingperioden er udløbet (ens 95, bilag ii).
at the end of the leasing period, the lessee often has the option to buy the good at a nominal price (esa 95, annex ii).