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  3. Law: Taxation & Customs

Rz

English translation: marginal no. = marginal number

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Rz
English translation:marginal no. = marginal number
Entered by: John Fenz

07:59 May 8, 2005
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax Opinion
German term or phrase: Rz
The abbrevation "rz" at the very end of this footnote to a tax opinion (set off between ****): 3. Cf. BGH v. 10. 6. 1965, DB 1965, 1589; BGH v. 26. 6. 1989, NJW 1990, 573; BGH v. 10. 10. 1994, ZIP1994, 1847; BFH-Urteil v. 10. 2. 1978, BStBl. 1978 II, 256; BGH v. 29. 6. 1992, DStR 1992, 1370; zum Genussrecht: K. Schmidt, in Münchener Kommentar zum Handelsgesetzbuch, § 230**********Rz.**********53.

As far as I can tell, this is the only instance this abbrev. appears in the document. There are many instances of other footnotes ending with "Rn." (or Randnummer), which I know to mean maginal note/margin note. Is the "Rz." possibly a typo?
John Fenz
United States
Local time: 01:42
marginal no. = marginal number
Explanation:
...as in: "[PDF] P III.12. . SIS : O
Dateiformat: PDF/Adobe Acrobat - HTML-Version
... within the meaning of marginal number 76 (enterprises with not more than ...
assisted areas as defined under marginal number 54 of the ...
europa.eu.int/.../state_aid/others/procedural_rules/ annex_1_standard_notification_sis12_agrip_en.pdf - Ähnliche Seiten "

Also see http://www.google.com/search?sourceid=navclient&ie=UTF-8&rls...

Romain i.a. suggests "marginal number" or "number in the margin"

When I cite commentaries, I use the same name used in the commentary - some use "Rz.", others "Rn.", "Rdn." or "Rdnr." (that's how I learned to do it). I'm pretty sure your author is doing the same, which is why there are different abbreviations throughout your text.

:-)
Selected response from:

Derek Gill Franßen
Germany
Local time: 07:42
Grading comment
Thankyou,
for your extended explanation & citations in particular. Very helpful. :-)
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +6marginal no. = marginal number
Derek Gill Franßen
4Randziffer = Randnummer = number at the margin
BrigitteHilgner
4not for points
Ingrid Blank


  

Answers


22 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
The abbreviation:
Randziffer = Randnummer = number at the margin


Explanation:
If you google for "Rz"+Handelsgesetz you find plenty of examples.

BrigitteHilgner
Austria
Local time: 07:42
Native speaker of: Native in GermanGerman
PRO pts in category: 18
Grading comment
Thankyou for your suggestion Brigitte. While your answer was the same as Derek's, the English "margin no." works better than "number at the margin"; his extended explanation, including citations was also very welcome. :-)
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The asker has declined this answer
Comment: Thankyou for your suggestion Brigitte. While your answer was the same as Derek's, the English "margin no." works better than "number at the margin"; his extended explanation, including citations was also very welcome. :-)

29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
not for points


Explanation:
Randziffer f
(Re) lit. (eg, lit 41 below)

laut Schäfer

Ingrid Blank
PRO pts in category: 32
Grading comment
Thankyou for taking the time, Ingrid. This helps :-)
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The asker has declined this answer
Comment: Thankyou for taking the time, Ingrid. This helps :-)

48 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +6
Rz. = Randziffer / Randzahl
marginal no. = marginal number


Explanation:
...as in: "[PDF] P III.12. . SIS : O
Dateiformat: PDF/Adobe Acrobat - HTML-Version
... within the meaning of marginal number 76 (enterprises with not more than ...
assisted areas as defined under marginal number 54 of the ...
europa.eu.int/.../state_aid/others/procedural_rules/ annex_1_standard_notification_sis12_agrip_en.pdf - Ähnliche Seiten "

Also see http://www.google.com/search?sourceid=navclient&ie=UTF-8&rls...

Romain i.a. suggests "marginal number" or "number in the margin"

When I cite commentaries, I use the same name used in the commentary - some use "Rz.", others "Rn.", "Rdn." or "Rdnr." (that's how I learned to do it). I'm pretty sure your author is doing the same, which is why there are different abbreviations throughout your text.

:-)

Derek Gill Franßen
Germany
Local time: 07:42
Specializes in field
Native speaker of: English
PRO pts in category: 94
Grading comment
Thankyou,
for your extended explanation & citations in particular. Very helpful. :-)

Peer comments on this answer (and responses from the answerer)
agree  Iris Schlagheck-Weber: Definitely!
17 mins
  -> Thank you Rienzi! :-)
agree  Gábor Simon
19 mins
  -> Köszönöm szépen Gábor. :-)
agree  Alison Schwitzgebel: yes - it's been asked several times before. I prefer margin number myself
43 mins
  -> I think "margin number" may actually be better considering the 'normal' meaning of "marginal." Thank you Alison. :-)
agree  Sonia Soros
1 hr
  -> Thanks Ssoros. :-)
agree  D.K. Tannwitz
1 hr
  -> Danke WIDIC. :-)
agree  silfilla: definitely with Alison: margin number
2 hrs
  -> Yes, see my note on her comment. Thank you Silfilla. :-)
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