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  2. Italian to German
  3. Accounting

beni gratuitamente devolvibili

09:45 Apr 29, 2013
This question was closed without grading. Reason: Answer found elsewhere

Italian to German translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: beni gratuitamente devolvibili
Le imprese concessionarie di un servizio pubblico hanno spesso l’obbligo di cedere gratuitamente al concedente, alla scadenza della concessione, gli impianti realizzati per l’esercizio del servizio pubblico in perfetto stato di efficienza e funzionamento. L’art.104 del TUIR permette alle imprese concessionarie di calcolare, sui beni gratuitamente devolvibili al termine della concessione, delle quote di ammortamento finanziario anziché le consuete quote di ammortamento tecnico previste dagli art. 102 e 103.

Beni gratuitamente devolvibili - I beni gratuitamente devolvibili sono beni che l’impresa ottiene in concessione da un ente pubblico con l’obbligo di restituirli all’ente concedente, nello stato originario ovvero in condizioni di efficienza, al termine della durata della concessione.
Sigrid Pichler
Italy
Local time: 11:17


Summary of answers provided
4unentgeltlich zurückzugebende Güter
Dr Johannes W
Summary of reference entries provided
unentgeltlich zurückzugebende Güter
Dr Johannes W

  

Answers


9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
unentgeltlich zurückzugebende Güter


Explanation:
wurden von Konzesionsgeber zur Verfügung gestellet

Dr Johannes W
Local time: 11:17
Specializes in field
Native speaker of: German
PRO pts in category: 12
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Reference comments


9 hrs
Reference: unentgeltlich zurückzugebende Güter

Reference information:
wurden vom Konzessionsgeber zur Verfügung gestellt

Dr Johannes W
Specializes in field
Native speaker of: German
PRO pts in category: 12
Login to enter a peer comment (or grade)



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