{"id":10299,"date":"2018-08-08T08:23:54","date_gmt":"2018-08-08T06:23:54","guid":{"rendered":"https:\/\/tunal-stb.de\/geriye-doenuek-vergi-oedemelerinin-faizlendirilmesi-durumunda-uygulamanin-askiya-alinmasi\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"geriye-doenuek-vergi-oedemelerinin-faizlendirilmesi-durumunda-uygulamanin-askiya-alinmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/geriye-doenuek-vergi-oedemelerinin-faizlendirilmesi-durumunda-uygulamanin-askiya-alinmasi\/","title":{"rendered":"Geriye d\u00f6n\u00fck vergi \u00f6demelerinin faizlendirilmesi durumunda uygulaman\u0131n ask\u0131ya al\u0131nmas\u0131"},"content":{"rendered":"

Ask\u0131ya alma – \u0130cra – Faiz – Geri \u00f6denen vergiler – Vergi makamlar\u0131n\u0131n ba\u015fvurusu<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][vc_separator style=”shadow”][ultimate_heading main_heading=”Aussetzung der Vollziehung bei Verzinsung von Steuernachzahlungen: Anwendung durch die Finanzverwaltung” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”30″]

Federal Mali Mahkeme’ye g\u00f6re<\/h2>\n

Vergi iadeleri ve geri \u00f6demelerine ayl\u0131k %0,5 oran\u0131nda faiz uygulanmas\u0131na ili\u015fkin mevcut yasal d\u00fczenleme, en az\u0131ndan 2015 y\u0131l\u0131ndan itibaren anayasal de\u011fildir. Mahkeme, ilgili faiz bildiriminin y\u00fcr\u00fctmesinin durdurulmas\u0131 i\u00e7in yap\u0131lan ba\u015fvuruyu kabul etmi\u015ftir.<\/p>\n

Vergi makamlar\u0131, faiz bor\u00e7lusunun faiz tahakkukuna itiraz etti\u011fi ve y\u00fcr\u00fctmeyi durdurma talebinde bulundu\u011fu t\u00fcm durumlarda, 1 Nisan 2015 tarihinden itibaren faiz d\u00f6nemleri i\u00e7in prensip olarak bu karar\u0131 uygulamak istemektedir<\/strong>.<\/p>\n

Bu nedenle, ilgili faiz de\u011ferlendirmelerine itiraz edilmeli ve y\u00fcr\u00fctmenin durdurulmas\u0131 i\u00e7in ba\u015fvuruda bulunulmal\u0131d\u0131r.<\/p>\n

Vergi makamlar\u0131<\/h2>\n

Bununla birlikte, bu d\u00fczenlemenin idarenin faiz oran\u0131n\u0131n anayasaya uygunlu\u011fundan \u015f\u00fcphe etti\u011fi \u015feklinde anla\u015f\u0131lmamas\u0131 gerekti\u011fini de a\u00e7\u0131k\u00e7a belirtmektedir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 4. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1533709288269-39e401de-174e-6″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” icon_size=”32″ pos=”left”]\n

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ask\u0131ya alma – \u0130cra – Faiz – Geri \u00f6denen vergiler – Vergi makamlar\u0131n\u0131n ba\u015fvurusu [vc_single_image image=\"5499\" img_size=\"full\"][vc_separator style=\"shadow\"][ultimate_heading main_heading=\"Aussetzung der Vollziehung bei Verzinsung von Steuernachzahlungen: Anwendung durch die Finanzverwaltung\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"30\"]Federal Mali Mahkeme’ye g\u00f6re Vergi iadeleri ve geri \u00f6demelerine ayl\u0131k %0,5 oran\u0131nda faiz uygulanmas\u0131na ili\u015fkin mevcut yasal d\u00fczenleme, en az\u0131ndan 2015 y\u0131l\u0131ndan itibaren anayasal de\u011fildir....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,794,1022],"tags":[796,795,1025],"class_list":["post-10299","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-geri-vergi-oedemeleri","category-yueruetmenin-durdurulmasi","tag-faiz","tag-geri-vergi-oedemeleri","tag-yueruerluek"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10299"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10299\/revisions"}],"predecessor-version":[{"id":10348,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10299\/revisions\/10348"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}