Je was op zoek naar: leasingbetalingerne (Deens - Engels)

beregningen af kapital- og renteelementer i leasingbetalingerne
the calculation of the capital and interest elements of the lease payments;

b beregningen af kapital- og renteelementer i leasingbetalingerne
b the calculation of the capital and interest elements of the lease payments;

rentelementet af leasingbetalingerne skal medregnes i skattegrundlaget for den retmæssige ejer.
the interest element of the lease payments shall be included in the tax base of the legal owner.

i så fald medregnes renteelementet af leasingbetalingerne ikke i skattegrundlaget for den retmæssige ejer.
in that case the interest element of the lease payments shall not be included in the tax base of the legal owner.

i tilfælde af leasingstruktur: overdragelse og/eller særligt højtprioriteret sikkerhedsstillelse i forbindelse med leasingbetalingerne
in the case of a lease structure, assignment and/or a first priority security interest in connection with the lease payments.

i tilfælde af leasingkontrakter, hvor det økonomiske og det retmæssige ejerskab ikke er sammenfaldende, er det den økonomiske ejer, der har ret til at fradrage renteelementet af leasingbetalingerne i sit skattegrundlag.
in the case of leasing contracts in which economic and legal ownership does not coincide, the economic owner shall be entitled to deduct the interest element of the lease payments from its tax base.

ved leasingkontrakter, hvor det økonomiske og det retmæssige ejerskab ikke er sammenfaldende, er det den økonomiske ejer, der har ret til at fradrage renteelementet af leasingbetalingerne i sit skattegrundlag, medmindre dette element ikke er indregnet i den retmæssige ejers skattegrundlag.
in the case of leasing contracts in which the economic and legal ownership do not coincide, the economic owner shall be entitled to deduct the interest element of the lease payments from its tax base, unless that element is not included in the tax base of the legal owner.

ifølge afgiftsmyndigheden var brugerens leasingbetaling blevet kunstigt opdelt for at begrænse afgiftsgrundlaget, idet rollen som leasinggiver var fordelt mellem italservice og ifim.
according to that office, the consideration paid by the customer for the leasing arrangement had been artificially divided to reduce the taxable amount, as the role of lessor was split between italservice and ifim.