{"id":10358,"date":"2018-12-19T05:30:19","date_gmt":"2018-12-19T04:30:19","guid":{"rendered":"https:\/\/tunal-stb.de\/yueksek-gerilim-hatti-bulunan-oezel-bir-muelkuen-asiri-gerilimi\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"yueksek-gerilim-hatti-bulunan-oezel-bir-muelkuen-asiri-gerilimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/yueksek-gerilim-hatti-bulunan-oezel-bir-muelkuen-asiri-gerilimi\/","title":{"rendered":"Y\u00fcksek gerilim hatt\u0131 bulunan \u00f6zel bir m\u00fclk\u00fcn a\u015f\u0131r\u0131 gerilimi"},"content":{"rendered":"

A\u015f\u0131r\u0131 gerilim – \u00f6zel m\u00fclkiyet – y\u00fcksek gerilim hatt\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”\u00dcberspannung eines privaten Grundst\u00fccks mit einer Hochspannungsleitung” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1545051967991{margin-bottom: 20px !important;}”]

Elektrik \u015febekesinin geni\u015fletilmesinin bir par\u00e7as\u0131 olarak, \u00f6zel m\u00fclklerin de y\u00fcksek gerilim hatlar\u0131 ile kaplanmas\u0131 gerekmektedir. \u00c7o\u011fu durumda, \u015febeke operat\u00f6r\u00fc ve arazi sahibi, operat\u00f6r i\u00e7in kal\u0131c\u0131 – s\u0131n\u0131rs\u0131z – bir kullan\u0131m hakk\u0131 \u00fczerinde anla\u015fmaya var\u0131r ve bu da arazi sahibinin k\u0131smi kamula\u015ft\u0131rmadan ka\u00e7\u0131nmas\u0131na olanak tan\u0131r. Kural olarak anla\u015fma, bir defaya mahsus tazminat<\/strong> \u00f6denmesi kar\u015f\u0131l\u0131\u011f\u0131nda tapu siciline s\u0131n\u0131rl\u0131 bir ki\u015fisel irtifak hakk\u0131 kaydedilerek uygulan\u0131r.<\/p>\n<\/div><\/div>

\u015eimdiye kadar, bu tek seferlik tazminat\u0131n \u00f6zel m\u00fclk sahibi i\u00e7in vergiye tabi gelire yol a\u00e7\u0131p a\u00e7mayaca\u011f\u0131 tart\u0131\u015fmal\u0131yd\u0131.<\/p>\n<\/div><\/div>

Federal Mali Mahkeme<\/h2>\n

Federal Y\u00fcksek Mahkeme (Bundesgerichtshof) yak\u0131n zamanda bu t\u00fcr tazminatlar\u0131n vergiye tabi gelir olmad\u0131\u011f\u0131na karar vermi\u015ftir.<\/p>\n<\/div><\/div>

M\u00fclk\u00fcn irtifak hakk\u0131 ile s\u0131n\u0131rland\u0131r\u0131lmas\u0131<\/strong> nedeniyle, bedel prensipte kiralama ve kiralamadan elde edilen gelir olarak kabul edilebilir; ancak, kullan\u0131m\u0131n zaman i\u00e7inde s\u0131n\u0131rs\u0131z<\/strong> olmas\u0131 durumunda bu ge\u00e7erli de\u011fildir. Bu durumda, mal sahibinin m\u00fclkiyet haklar\u0131 kesin olarak s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f olur.<\/p>\n<\/div><\/div>

Mahkeme<\/h2>\n

Ayr\u0131ca, mal sahibi sat\u0131\u015fa benzer bir haktan kesin olarak feragat etti\u011fi i\u00e7in, tazminat\u0131 \u00a7 22 no. 3 EStG anlam\u0131nda vergiye tabi di\u011fer gelir olarak de\u011ferlendirmez. Buna g\u00f6re, gelir, vergilendirilemeyen \u00f6zel servet alan\u0131na tahsis edilecektir.<\/p>\n<\/div><\/div>

(Daha fazla yorum ve bilgi 12\/2018 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1545052183976-6093c3a9-a62e-2″ include=”6226,6225,6224″][vc_message]\n

A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n

Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir…<\/p>\n

<\/div>\n

B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n
\n

E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n

<\/div>\n

C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
\n
\n

Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"A\u015f\u0131r\u0131 gerilim – \u00f6zel m\u00fclkiyet – y\u00fcksek gerilim hatt\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"\u00dcberspannung eines privaten Grundst\u00fccks mit einer Hochspannungsleitung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1545051967991{margin-bottom: 20px !important;}\"]Elektrik \u015febekesinin geni\u015fletilmesinin bir par\u00e7as\u0131 olarak, \u00f6zel m\u00fclklerin de y\u00fcksek gerilim hatlar\u0131 ile kaplanmas\u0131 gerekmektedir. \u00c7o\u011fu durumda, \u015febeke operat\u00f6r\u00fc ve arazi sahibi, operat\u00f6r i\u00e7in kal\u0131c\u0131 – s\u0131n\u0131rs\u0131z – bir kullan\u0131m hakk\u0131 \u00fczerinde anla\u015fmaya...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1041,548,1038],"tags":[1042],"class_list":["post-10358","post","type-post","status-publish","format-standard","hentry","category-arazi","category-bilgi-mektubu","category-tazminat","tag-yueksek-gerilim-guec-hatti"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10358","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=10358"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10358\/revisions"}],"predecessor-version":[{"id":10609,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10358\/revisions\/10609"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}