{"id":10455,"date":"2018-12-20T04:29:56","date_gmt":"2018-12-20T03:29:56","guid":{"rendered":"https:\/\/tunal-stb.de\/vergi-faizinin-degerlendirilmesi-anayasaya-aykiri-degil\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"vergi-faizinin-degerlendirilmesi-anayasaya-aykiri-degil","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/vergi-faizinin-degerlendirilmesi-anayasaya-aykiri-degil\/","title":{"rendered":"Vergi faizinin de\u011ferlendirilmesi anayasaya ayk\u0131r\u0131 de\u011fil"},"content":{"rendered":"

Tarhiyat – vergi faizi – anayasaya ayk\u0131r\u0131 de\u011fil<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Festsetzung von Steuerzinsen nicht verfassungsgem\u00e4\u00df” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1545052915278{margin-bottom: 20px !important;}”]

Gelir, kurumlar, ticaret ve ciro vergilerinin tahakkukuyla ba\u011flant\u0131l\u0131 olarak yap\u0131lan iadeler veya m\u00fcteakip \u00f6demeler, 15 ayl\u0131k \u00f6demesiz d\u00f6nemin sona ermesinden sonra d\u00fczenli olarak her tam ay i\u00e7in %0,5 (= y\u0131ll\u0131k %6) oran\u0131nda faize tabidir (bkz. 238 AO maddesiyle ba\u011flant\u0131l\u0131 olarak 233a maddesi). Federal Mali Mahkeme’ye g\u00f6re bu d\u00fczenleme, faiz oran\u0131n\u0131n en az\u0131ndan 2015 y\u0131l\u0131 itibariyle art\u0131k piyasa ile uyumlu olmamas\u0131 nedeniyle anayasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<\/div><\/div>

M\u00fcnster Mali Mahkemesi, yine faiz y\u00f6netmeli\u011fine tabi olan ask\u0131ya alma faizi davas\u0131nda, faiz oran\u0131n\u0131n 2014’ten itibaren zaten<\/strong> \u00e7ok y\u00fcksek oldu\u011funa karar verdi.<\/p>\n<\/div><\/div>

Ancak mahkeme, faizin uygunlu\u011fu konusunda da yorumda bulunmu\u015ftur: Mahkemeye g\u00f6re, 2014 y\u0131l\u0131 i\u00e7in y\u0131ll\u0131k %3<\/strong> ‘l\u00fck bir faiz oran\u0131 sak\u0131ncal\u0131 de\u011fildir. Bununla birlikte, d\u00fc\u015f\u00fck faizli bir a\u015famada bile, ask\u0131ya alma faizinin uygulanmas\u0131ndan tamamen feragat edilmesi gerekli de\u011fildi.
\nBu karara kar\u015f\u0131 Federal Mali Mahkeme nezdinde temyiz ba\u015fvurusunda bulunulmu\u015ftur.<\/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:1545053097790-e29d60fb-51d9-8″ 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":"Tarhiyat – vergi faizi – anayasaya ayk\u0131r\u0131 de\u011fil [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Festsetzung von Steuerzinsen nicht verfassungsgem\u00e4\u00df\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1545052915278{margin-bottom: 20px !important;}\"]Gelir, kurumlar, ticaret ve ciro vergilerinin tahakkukuyla ba\u011flant\u0131l\u0131 olarak yap\u0131lan iadeler veya m\u00fcteakip \u00f6demeler, 15 ayl\u0131k \u00f6demesiz d\u00f6nemin sona ermesinden sonra d\u00fczenli olarak her tam ay i\u00e7in %0,5 (= y\u0131ll\u0131k %6) oran\u0131nda faize tabidir (bkz. 238...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1089,1087],"tags":[1093],"class_list":["post-10455","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-vergi-faizi","category-vergi-kodu","tag-vergi-faizi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10455","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=10455"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10455\/revisions"}],"predecessor-version":[{"id":10493,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10455\/revisions\/10493"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}