Oct 7, 2017 11:43
6 yrs ago
1 viewer *
German term

Erwerbstatbestand

German to English Bus/Financial Finance (general)
"Insbesondere kann den einzelnen Miteigentumsanteilen der konkrete Erwerbstatbestand nicht entnommen werden"

Occurs in a communication regarding tax treatment of shares and relates to a bank's trading portfolio.

As yet I haven't found any sources relating to the word Erwerbstatbestand in a financial context, so I would be grateful for any suggestions.

Discussion

RobinB Oct 9, 2017:
useful reference @writeaway: Yes, that's a useful reference. It's normally sufficient to treat "Erwerbstatbestand" simply as "Erwerb" in a tax context, btw. I think people get too hung up on the "tatbestand", which often doesn't need to be translated at all.
writeaway Oct 7, 2017:
tiny hint. hth even just a bit 20.01.2005 II R 20/03 ErbStG / BewG / BGB
Erwerbstatbestand, Erwerbsgegenstand und Erwerbszeitpunkt beim Erwerb aufgrund eines Vertrages zu Gunsten Dritter
http://zsteu.com/jahresinhaltsverzeichnis 2005.pdf

Proposed translations

+1
4 hrs
Selected

factual findings / statement of facts / factual situation as to the acquisition

In particular, the actual factual findings / actual statement of facts / actual factual situation as to the acquisition of the individual co-ownership shares cannot be deduced

sources:

Report of Factual Findings on the Final Financial ... - Eacea - Europa EU
eacea.ec.europa.eu/...1.../11_guidance_notes_audit_type_i.pdf
... 'the Agency') and external auditors in the preparation of the Report of Factual Findings on the Final Financial Report - Type I. The objective of these guidance ...

Code of Federal Regulations: 2000-
https://books.google.com/books?id=pFZKWCuSNzcC -
2000 - ‎Administrative law
Example 2. Transfers of acquired stock to controlled corporations. (i) Facts. ... within which the reorganization occurred a complete statement of all facts pertinent ...

tatbestand sachlage - Englisch-Übersetzung - Langenscheidt ...
de.langenscheidt.com/deutsch-englisch/%5BTatbestand%3BSachlage%5D
factsPlural|plural pl (of the case), statement of fact(s), factual situation, elementsPlural|plural pl of an offence britisches Englisch|British English Br (offense ...

--------------------------------------------------
Note added at 4 hrs (2017-10-07 15:57:02 GMT)
--------------------------------------------------

In particular, the actual factual findings / actual statement of facts / actual factual situation as to the acquisition of the individual co-ownership shares cannot be ascertained

Erwerbstatbestand > fatto d'acquisto - ProZ.com
www.proz.com › KudoZ home › German to Italian › Law/Patents
16 nov. 2002 - (KudoZ) German to Italian translation of Erwerbstatbestand: fatto d'acquisto [Law/Patents].
Peer comment(s):

agree Olga Koepping : actual factual situation as to the acquisition of [...] is a good reflection of the original
1 day 7 hrs
Thanks!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "That's really helpful, thank you for your insight"
3 hrs

acquisition income

In particular, it is not possible to deduce the acquisition income from the individual co-ownership shares
Peer comment(s):

neutral writeaway : any refs to back this?
5 mins
neutral Olga Koepping : I don't think that the original has any reference to income
1 day 8 hrs
Something went wrong...
+1
1 day 11 hrs

(precise) circumstances of the acquisition

This is pretty similar to what Andres Larsen suggested, so I'm being cheeky really!

Sounds like an analysis of a company not being sufficiently transparent, so if you wanted to summarise the sentence (which we don't), you would say: the share ownership structure in particular provides no information on the method of purchase.
Peer comment(s):

agree gangels (X)
18 hrs
Something went wrong...

Reference comments

3 hrs
Reference:

statement of facts pertinent to the acquisition

Code of Federal Regulations: 2000-
https://books.google.com/books?id=pFZKWCuSNzcC -
2000 - ‎Administrative law
Erample 2. Transfers of acquired stock to controlled corporations. (i) Facts. ... within which the reorganization occurred a complete statement of all facts pertinent ...

--------------------------------------------------
Note added at 3 hrs (2017-10-07 15:43:07 GMT)
--------------------------------------------------

In particular, the actual statement of facts as to the acquisition of the individual co-ownership shares cannot be deduced
Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search