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Besteuerung von Leasing in Togo

Besteuerung von Leasing in Togo

          
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About the Book

Der vorgelagerte Erwerb der geleasten beweglichen Sache durch den Leasinggeber ist eine conditio sine qua non des Leasinggeschäfts. Ungeachtet der unmittelbaren Vermietung der beweglichen Sache im Rahmen eines Leasingvertrages rechtfertigt der Leasinggeber dennoch eine Abschreibung auf diese Sache unter Berufung auf sein Eigentumsrecht. Ausnahmsweise und nur im Falle von Gütern, die im Rahmen eines Finanzierungsleasings geleast werden, ist der Leasinggeber berechtigt, diese Güter nicht nur über die im Finanzierungsleasingvertrag vorgesehene Dauer des Leasingverhältnisses abzuschreiben, sondern auch die verbuchten Abschreibungsbeträge von seiner Steuerbemessungsgrundlage abzuziehen. Die neuen Anforderungen der SYSCOHADA und die Ersetzung der Bedingung der Kontrolle durch die des Eigentumsrechts in den allgemeinen Bedingungen für die Abschreibung eines Vermögensgegenstandes haben jedoch dazu geführt, dass der Leasingnehmer auch den geleasten Vermögensgegenstand abschreiben muss, es sei denn, er nimmt die Abschreibungen wieder in seine Buchhaltung auf. Der Vermögensgegenstand wird dem Leasingnehmer gegen die Zahlung einer Miete überlassen.


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Product Details
  • ISBN-13: 9786203619553
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6203619558
  • Publisher Date: 13 Apr 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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