{"id":510,"date":"2016-07-12T16:07:46","date_gmt":"2016-07-12T14:07:46","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=510"},"modified":"2021-08-11T13:30:47","modified_gmt":"2021-08-11T11:30:47","slug":"metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme\/","title":{"rendered":"Methodological guideline for finance leases"},"content":{"rendered":"<p><strong>Effective 1 January 2015, the Income Tax Act no longer contains specific provisions on the assignment of leases when depreciating tangible assets acquired through finance leasing. The Income Tax Act was amended to treat \u201cassignment\u201d of leases after 1 January 2015 as if tangible assets were being purchased and sold.<\/strong><\/p>\n<p><b>To fulfil the legal conditions <\/b>covering the minimum lease term, <b>after 1 January 2015 <\/b>any assignment of a lease <b>needs to be referred to Sec. 532 of the Civil Code<\/b>, which provides for no change in the obligation from a lease when it is assigned. \u00a0<b>\u00a0That means<\/b> that when a liability is assumed, in case that only the debtors are changed, then it is possible for tax purposes to accept compliance with the minimum lease term provided by law in the overall contract.<b> When \u201cassigning\u201d a lease<\/b>, the new lessee acquires the leased tangible asset as if they had purchased it, i.e. the new lessee recognises the finance lease in the same way as the first lessee.\u00a0 \u00a0\u00a0<b>In terms of the Income Tax Act<\/b>, when a tangible asset is acquired and put into use, the new lessee depreciates it <i>as a newly-acquired tangible asset<\/i>, over the depreciation period provided in the applicable depreciation group in which the tangible asset has been assigned.<\/p>","protected":false},"excerpt":{"rendered":"<p>Effective 1 January 2015, the Income Tax Act no longer contains specific provisions on the assignment of leases when depreciating tangible assets acquired through finance leasing. The Income Tax Act was amended to treat \u201cassignment\u201d of leases after 1 January 2015 as if tangible assets were being purchased and sold. To fulfil the legal conditions&hellip;<\/p>\n","protected":false},"author":1,"featured_media":511,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-510","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Methodological guideline for finance leases - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Metodick\u00e9 usmernenie k post\u00fapeniu zml\u00fav o finan\u010dnom pren\u00e1jme[:en]Methodological guideline for finance leases[:de]Methodische Leitlinie zum Abtreten von Finanzierungsleasingvertr\u00e4gen[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Effective 1 January 2015, the Income Tax Act no longer contains specific provisions on the assignment of leases when depreciating tangible assets acquired through finance leasing. The Income Tax Act was amended to treat \u201cassignment\u201d of leases after 1 January 2015 as if tangible assets were being purchased and sold. To fulfil the legal conditions&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-12T14:07:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/agreement-303221_1280.png\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"293\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/metodicke-usmernenie-k-postupeniu-zmluv-o-financnom-prenajme\/\",\"name\":\"[:sk]Metodick\u00e9 usmernenie k post\u00fapeniu zml\u00fav o finan\u010dnom pren\u00e1jme[:en]Methodological guideline for finance leases[:de]Methodische Leitlinie zum Abtreten von Finanzierungsleasingvertr\u00e4gen[:] - 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