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ingatlan sorozat jelleggel történő értékesítése


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08:45 Feb 28, 2008
Hungarian to English translations [PRO]
Law/Patents - Real Estate
Hungarian term or phrase: ingatlan sorozat jelleggel történő értékesítése
"Amennyiben a 2008. január 1-jétől hatályos Áfa tv. az egyéni vállalkozó adózó részére ingatlan sorozatjellegû értékesítésével összefüggésben adófizetési kötelezettséget ír elõ, ..."
Dr. Imre Kormoczi, DVM
Local time: 04:32


Summary of answers provided
4developing real estate for profit ; real estate development as a businessxxxwfarkas
3regular property sales
ilaszlo


  

Answers


2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
regular property sales


Explanation:
A PwC honlapján így fordítják. Szerintem jó ez, figyelembe véve a "sorozatos ingatlanértékesítés" meghatározását:

"Sorozatos értékesítésnek az számít, amikor egy magánszemély vagy szervezet két naptári éven belül már a negyedik építési telket vagy beépített új ingatlant értékesít." (adozona.hu)

http://www.pwc.com/extweb/pwcpublications.nsf/docid/c3843f3d...$file/Real_Estate_Special.pdf

ilaszlo
Hungary
Local time: 04:32
Native speaker of: Native in HungarianHungarian

Peer comments on this answer (and responses from the answerer)
agree  Hungary GMK
2 mins
disagree  xxxwfarkas: In the current context, the term 'regular' does not render the idea of repeat sales, whereby those sales become an ongoing adventure in the nature of trade (=property sales as a business activity for profit).
12 days
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11 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
developing real estate for profit ; real estate development as a business


Explanation:
Under the new VAT Act, the legislator considers recurring sales of building lots or developed properties (more than 3) within a 2-year period as a business activity and therefore subject to VAT.


    Reference: http://pwc.hu
xxxwfarkas
Canada
Local time: 22:32
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
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