{"id":10307,"date":"2018-08-30T09:10:10","date_gmt":"2018-08-30T07:10:10","guid":{"rendered":"https:\/\/tunal-stb.de\/ikinci-el-esya-saticilari-icin-kuecuek-isletme-yoenetmeligi\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"ikinci-el-esya-saticilari-icin-kuecuek-isletme-yoenetmeligi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ikinci-el-esya-saticilari-icin-kuecuek-isletme-yoenetmeligi\/","title":{"rendered":"\u0130kinci el e\u015fya sat\u0131c\u0131lar\u0131 i\u00e7in k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi"},"content":{"rendered":"

K\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi – \u0130kinci el e\u015fya sat\u0131c\u0131s\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Kleinunternehmerregelung bei Gebrauchtwarenh\u00e4ndlern” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

S\u00f6zde k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fine g\u00f6re<\/h2>\n

Madde 1 paragraf\u0131 uyar\u0131nca ciroya uygulanan vergi oran\u0131. 1 No. 1 UStG, bir \u00f6nceki takvim y\u0131l\u0131nda “toplam cirolar\u0131” (ciro vergisi dahil) 17.500 Euro’yu a\u015fmam\u0131\u015fsa ve cari takvim y\u0131l\u0131nda 50.000 Euro’yu a\u015fmas\u0131 beklenmiyorsa, yerli t\u00fcccarlardan al\u0131nmaz. Toplam ciro, elde edilen gelir baz\u0131nda \u00f6l\u00e7\u00fcl\u00fcr, ancak baz\u0131 muaf cirolar ve sabit varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirler hari\u00e7 tutulur.<\/p>\n

UStG \u00a7 25a uyar\u0131nca marj plan\u0131ndan yararlanan ikinci el mal sat\u0131c\u0131lar\u0131na kar\u015f\u0131 nas\u0131l bir yol izlenece\u011fi belirsizdir. Bu vergilendirme t\u00fcr\u00fcnde, \u00f6denmesi gereken KDV genellikle al\u0131nan toplam \u00fccrete g\u00f6re de\u011fil, sat\u0131\u015f fiyat\u0131 ile sat\u0131n alma fiyat\u0131 aras\u0131ndaki farka (marj olarak adland\u0131r\u0131l\u0131r) g\u00f6re de\u011ferlendirilir. Ancak, bir ikinci el e\u015fya t\u00fcccar\u0131n\u0131n k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011finden yararlan\u0131p yararlanamayaca\u011f\u0131na ili\u015fkin inceleme \u015fimdiye kadar al\u0131nan \u00fccret temelinde ger\u00e7ekle\u015ftirilmi\u015ftir.<\/p>\n

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

\u00d6te yandan, daha \u00fcst d\u00fczey AB hukuku, ikinci el e\u015fya ticareti yapanlar s\u00f6z konusu oldu\u011funda, k\u00fc\u00e7\u00fck i\u015fletme e\u015fiklerinin, al\u0131nan \u00fccretten<\/strong> \u00f6nemli \u00f6l\u00e7\u00fcde daha d\u00fc\u015f\u00fck olan marjlar<\/strong> temelinde incelenmesini \u00f6ng\u00f6rmektedir. Mahkeme konuyu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmas\u0131 i\u00e7in Avrupa Adalet Divan\u0131na havale etmi\u015ftir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 9. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1535611894831-064b504d-7838-9″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” icon_size=”32″ pos=”left”]\n
\n

A) Newsletter bestellen<\/strong><\/h2>\n

Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

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":"K\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi – \u0130kinci el e\u015fya sat\u0131c\u0131s\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Kleinunternehmerregelung bei Gebrauchtwarenh\u00e4ndlern\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]S\u00f6zde k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fine g\u00f6re Madde 1 paragraf\u0131 uyar\u0131nca ciroya uygulanan vergi oran\u0131. 1 No. 1 UStG, bir \u00f6nceki takvim y\u0131l\u0131nda “toplam cirolar\u0131” (ciro vergisi dahil) 17.500 Euro’yu a\u015fmam\u0131\u015fsa ve cari takvim y\u0131l\u0131nda 50.000 Euro’yu a\u015fmas\u0131 beklenmiyorsa, yerli t\u00fcccarlardan al\u0131nmaz....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1034,585,1035],"tags":[1036,1037],"class_list":["post-10307","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-ikinci-el-saticisi","category-katma-deger-vergisi","category-kuecuek-isletme-yoenetmeligi","tag-ikinci-el-saticisi","tag-kuecuek-isletme-yoenetmeligi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10307","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=10307"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10307\/revisions"}],"predecessor-version":[{"id":10355,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10307\/revisions\/10355"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}