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The common rules and procedures applying to all taxes are contained in the fiscal code (Abgabenordnung) as so-called general tax law. The individual tax laws regulate in which case tax is incurred. The German Fiscal Code (Abgabenordnung, AO) is divided into nine parts, which essentially reflect the chronological sequence of the taxation procedure.
The tax horsepower or taxable horsepower was an early system by which taxation rates for automobiles were reckoned in some European countries such as Britain, Belgium, Germany, France and Italy; some US states like Illinois charged license plate purchase and renewal fees for passenger automobiles based on taxable horsepower.
Vehicle leasing is the leasing (or the use) of a motor vehicle for a fixed period of time at an agreed amount of money for the lease. It is commonly offered by dealers as an alternative to vehicle purchase but is widely used by businesses as a method of acquiring (or having the use of) vehicles for business, without the usually needed cash outlay.
Discover what residual value is as it relates to leasing a vehicle, learn how to calculate it, and explore its effects to help you make more informed decisions.
The finance companies which offer consumer car leases frequently require lessees to hold more costly insurance policies than would otherwise be necessary. Automakers often view leasing as a sales tool, and artificially inflate the lease-end residual value; this can make exercising the purchase option at the end of a lease more expensive than ...
The leasing company setting the residual values (RVs) will use their own historical information to insert the adjustment factors within the calculation to set the end value being the residual value. In accounting, the residual value could be defined as an estimated amount that an entity can obtain when disposing of an asset after its useful ...
Multi-stop trucks owned and operated as fleet vehicles by Purolator Inc. Police cars owned and operated as fleet vehicles by the California Highway Patrol. A fleet vehicle is a vehicle owned or leased by a business, government agency, or other organization rather than by an individual or family.
The expression "operating lease" is somewhat confusing as it has a different meaning based on the context that is under consideration. From a product characteristic standpoint, this type of a lease, as distinguished from a finance lease, is one where the lessor takes larger residual risk, whereas finance leases have no or a very low residual value position.