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  2. Swedish to English
  3. Law: Taxation & Customs

enkel

English translation: simple [[leasehold/site operation]

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:enkel [tomtrörelse]
English translation:simple [[leasehold/site operation]
Entered by: Helen Johnson

13:00 May 4, 2005
Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Swedish tax laws
Swedish term or phrase: enkel
Swedish tax laws - pro question because of the context.
Example sentence: Tomtrörelse kan vara kvalificerad eller enkel.

Second example: En enkel tomtrörelse uppkommer när en skattskyldig under tio kalenderår har avyttrat minst femton byggnadstomter som kan räknas samman till en tomtrörelse.
Would this be single, individual, separate - or something else, does anyone know, please?
TIA,
Helen
Helen Johnson
United Kingdom
Local time: 15:24
simple
Explanation:
I can't find an English translation of 'tomtrörelse' immediately, but based on the Swedish tax law documents I have found on the Web, I'm guessing the term would be 'simple' rather than 'single', since there seems to be a number of conditions attached to a kvalificerad tomtrörelse that aren't there for the enkel.
Selected response from:

Jeff Skinner
Sweden
Local time: 16:24
Grading comment
You're right, Jeff - seen it on Google in context following your suggestion. Thanks very much!
3 KudoZ points were awarded for this answer



Summary of answers provided
4ordinary
Adrian MM. (X)
3simple
Jeff Skinner


  

Answers


26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
simple


Explanation:
I can't find an English translation of 'tomtrörelse' immediately, but based on the Swedish tax law documents I have found on the Web, I'm guessing the term would be 'simple' rather than 'single', since there seems to be a number of conditions attached to a kvalificerad tomtrörelse that aren't there for the enkel.

Jeff Skinner
Sweden
Local time: 16:24
Works in field
Native speaker of: English
PRO pts in category: 3
Grading comment
You're right, Jeff - seen it on Google in context following your suggestion. Thanks very much!
Login to enter a peer comment (or grade)

2 days 19 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
ordinary


Explanation:
In UK revenue law, there are certain 'badges' (characteristic traits) of an ordinary trade i.e. duration, volume, repetition, profit intention etc.

The investor receives complete business tax breaks on ordinary business ... activity (MTM ordinary loss treatment) without cost, since MTM ordinary ...



    www.greencompany.com/HedgeFunds/ OffDocGTTTaxStrategies.shtml
Adrian MM. (X)
Local time: 16:24
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 77
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