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einheitlicher wirtschaftlicher Geschäftsbetrieb

English translation: consistent commercial activity


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:einheitlicher wirtschaftlicher Geschäftsbetrieb
English translation:consistent commercial activity
Entered by: Catherine Knight
Options:
- Contribute to this entry
- Include in personal glossary

12:59 Jan 27, 2011
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / tax law
German term or phrase: einheitlicher wirtschaftlicher Geschäftsbetrieb
This is part of an "Anlage zum Bescheid über Körperschaftsteuer"

"Die Steuerpflicht erstreckt sich auf den von der Körperschaft unterhaltenen ***(einheitlichen) wirtschaftlichen Geschäftsbetrieb***. Im übrigen ist die Körperschaft von der Körperschaftsteuer befreit, weil sie ausschließlich und unmittelbar steuerbegünstigten mildtätigen und gemeinnützigen Zwecken im Sinne der §§ 51 ff. AO dient."

I was thinking of "commercial activities" for "wirtschaftlicher Geschäftsbetrieb", but I don't know how to translate "einheitlich" in this context.

Thanks.
Catherine Knight
Germany
Local time: 10:45
consistent commercial activity
Explanation:
This is a guess on my part, but I have come across the term "sustained and consistent commercial activity" (also as a characteristic, according to which is decided whether such activity is subject to taxation).

The word "einheitlich" can be translated as "consistent" (see, for example, http://dict.leo.org/ende?lp=ende&lang=de&searchLoc=0&cmpType... ).

Also see http://www.proz.com/kudoz/german_to_english/accounting/32926...
Selected response from:

Derek Gill Franßen
Germany
Local time: 10:45
Grading comment
Thank you both for your suggestions. I went with Derek's.
3 KudoZ points were awarded for this answer



Summary of answers provided
2unitary commercial activity
David Wright
1consistent commercial activity
Derek Gill Franßen


  

Answers


39 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5
consistent commercial activity


Explanation:
This is a guess on my part, but I have come across the term "sustained and consistent commercial activity" (also as a characteristic, according to which is decided whether such activity is subject to taxation).

The word "einheitlich" can be translated as "consistent" (see, for example, http://dict.leo.org/ende?lp=ende&lang=de&searchLoc=0&cmpType... ).

Also see http://www.proz.com/kudoz/german_to_english/accounting/32926...

Derek Gill Franßen
Germany
Local time: 10:45
Specializes in field
Native speaker of: English
PRO pts in category: 94
Grading comment
Thank you both for your suggestions. I went with Derek's.
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
unitary commercial activity


Explanation:
What they mean is that the business is one single operation in commercial terms (whatever that might mean!). I can only think of unitary, but maybe others might have a better suggestion

David Wright
Austria
Local time: 10:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
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