{"id":10627,"date":"2019-03-12T11:51:42","date_gmt":"2019-03-12T10:51:42","guid":{"rendered":"https:\/\/tunal-stb.de\/uecretler-uecuencue-bir-taraftan-indirim\/"},"modified":"2023-07-21T09:35:52","modified_gmt":"2023-07-21T07:35:52","slug":"uecretler-uecuencue-bir-taraftan-indirim","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecretler-uecuencue-bir-taraftan-indirim\/","title":{"rendered":"\u00dccretler: \u00dc\u00e7\u00fcnc\u00fc bir taraftan indirim"},"content":{"rendered":"

\u00dccretler
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Rabatt von dritter Seite” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

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\u0130stihdamdan elde edilen gelir, bir \u00e7al\u0131\u015fana i\u015fi kar\u015f\u0131l\u0131\u011f\u0131nda verilen di\u011fer \u00fccret veya menfaatleri de i\u00e7erir; (indirimli) mallar veya hizmetler gibi ayni menfaatler de prensip olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi \u00fccretin bir par\u00e7as\u0131d\u0131r. Bu durum, \u00fc\u00e7\u00fcnc\u00fc taraflardan (\u00f6rne\u011fin ba\u011fl\u0131 \u015firketlerden) sa\u011flanan menfaatler i\u00e7in yaln\u0131zca \u00e7al\u0131\u015fan\u0131n i\u015f ili\u015fkisi \u00e7er\u00e7evesinde i\u015fvereni i\u00e7in verdi\u011fi bir hizmetin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil etmesi halinde ge\u00e7erlidir.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

Bu arada, y\u00fcksek mahkeme karar\u0131n\u0131 vergi makamlar\u0131ndan daha dar yorumlayan ve ihtilaflarda \u00fc\u00e7\u00fcnc\u00fc taraflardan herhangi bir \u00fccret al\u0131nmad\u0131\u011f\u0131n\u0131<\/strong> kabul eden \u00e7e\u015fitli vergi mahkemesi kararlar\u0131 verilmi\u015ftir.<\/p>\n

Buna g\u00f6re, \u00fc\u00e7\u00fcnc\u00fc taraf\u0131n – ciro art\u0131\u015f\u0131, kolay eri\u015filebilir bir m\u00fc\u015fteri kitlesi, seyahat i\u00e7in kapasite kullan\u0131m\u0131n\u0131n optimizasyonu veya otomobil end\u00fcstrisinde marka el\u00e7ileri gibi – kendi ekonomik \u00e7\u0131karlar\u0131<\/strong>, genellikle i\u015f i\u00e7in \u00fccret varsay\u0131m\u0131n\u0131 engeller. \u0130darenin aksine, mahkeme ticari \u00e7\u0131karlar\u0131n “bask\u0131n” olmas\u0131n\u0131 gerekli g\u00f6rmemektedir.<\/p>\n<\/div><\/div>

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\u00dc\u00e7\u00fcnc\u00fc taraf ile i\u015fveren aras\u0131ndaki – seyahat acentesi ile tur operat\u00f6r\u00fc, alt y\u00fcklenici veya ba\u011fl\u0131 \u015firket aras\u0131ndaki gibi – yak\u0131n ili\u015fkiler<\/strong> bile kendi ba\u015flar\u0131na i\u015f i\u00e7in \u00fccret \u00f6denmesi sonucunu do\u011furamaz.<\/div>\n<\/div>\n
<\/div>\n
Bununla birlikte, karar\u0131n Federal Mali Mahkeme \u00f6n\u00fcnde ge\u00e7erli olup olmayaca\u011f\u0131 hen\u00fcz belli de\u011fil.<\/strong><\/div>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 03\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1552384242981-ae47e6cb-ca65-5″ 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
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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
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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][ultimate_spacer height=”50″]

Neumann & Walczak – Steuerberatungsgesellschaft GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Vergi Dan\u0131\u015fmanlar\u0131 – Ortakl\u0131k – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Web sitesi: www.neumann-walczak.de – E-posta: info@neumann-walczak.de<\/p>\n

Telefon: (0049) 02301 – 91 291 0 – Faks: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00dccretler [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Rabatt von dritter Seite\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] \u0130stihdamdan elde edilen gelir, bir \u00e7al\u0131\u015fana i\u015fi kar\u015f\u0131l\u0131\u011f\u0131nda verilen di\u011fer \u00fccret veya menfaatleri de i\u00e7erir; (indirimli) mallar veya hizmetler gibi ayni menfaatler de prensip olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi \u00fccretin bir par\u00e7as\u0131d\u0131r. Bu durum, \u00fc\u00e7\u00fcnc\u00fc taraflardan (\u00f6rne\u011fin ba\u011fl\u0131 \u015firketlerden)...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,549,911],"tags":[1146],"class_list":["post-10627","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-isciler","category-uecretler","tag-indirim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10627","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=10627"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10627\/revisions"}],"predecessor-version":[{"id":10842,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10627\/revisions\/10842"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}