{"id":10631,"date":"2019-04-02T09:45:51","date_gmt":"2019-04-02T07:45:51","guid":{"rendered":"https:\/\/tunal-stb.de\/karma-kullanimli-kalemlerin-isletmeye-kdv-tahsisi-asgari-kullanim-hala-uygulanacak\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"karma-kullanimli-kalemlerin-isletmeye-kdv-tahsisi-asgari-kullanim-hala-uygulanacak","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/karma-kullanimli-kalemlerin-isletmeye-kdv-tahsisi-asgari-kullanim-hala-uygulanacak\/","title":{"rendered":"Karma kullan\u0131ml\u0131 kalemlerin i\u015fletmeye KDV tahsisi, asgari kullan\u0131m hala uygulanacak."},"content":{"rendered":"

Minimum kullan\u0131m hala ge\u00e7erli<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Umsatzsteuerliche Zuordnung von gemischt genutzten Gegenst\u00e4nden zum Unternehmen” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

K\u0131smen i\u015f i\u00e7in k\u0131smen de \u00f6zel ama\u00e7lar i\u00e7in kullan\u0131lan kalemler ya tamamen ya da orant\u0131l\u0131 olarak i\u015fe tahsis edilebilir ya da hi\u00e7 tahsis edilmeyebilir. \u0130\u015fletmeye yap\u0131lan bu tahsise g\u00f6re, \u00a7 15 UStG \u00e7er\u00e7evesinde bir girdi vergisi indirimi m\u00fcmk\u00fcnd\u00fcr. \u0130\u015fletmeye tam tahsis ve buna kar\u015f\u0131l\u0131k gelen girdi vergisi indirimi durumunda, nesnenin (\u00f6rne\u011fin bir araba) \u00f6zel kullan\u0131m\u0131, serbest de\u011fer transferi olarak ciro vergisine tabidir (\u00a7 3 paragraf 9a no. 1 UStG).<\/div>\n<\/div><\/div>

Ancak, Alman yasalar\u0131na g\u00f6re, (orant\u0131l\u0131) girdi vergisi indiriminin \u00f6n ko\u015fulu, nesnenin en az %10’unun ticari<\/strong> ama\u00e7larla kullan\u0131lmas\u0131 ve yap\u0131lan sat\u0131\u015flar\u0131n girdi vergisi indirimine izin vermesidir (UStG \u00a7 15 paragraf 1 c\u00fcmle 2).<\/p>\n<\/div><\/div>

Ancak, i\u015f i\u00e7in %10’dan daha az kullan\u0131lan mallar i\u00e7in girdi vergisi indiriminin yasal olarak hari\u00e7 tutulmas\u0131, KDV Sistemi Direktifi’nin Avrupa yasal gereklilikleriyle uyumlu de\u011fildir. Bu nedenle Avrupa Birli\u011fi Konseyi birka\u00e7 y\u0131ld\u0131r Almanya’ya bu \u00f6zel d\u00fczenlemeyi uygulamaya devam etme yetkisi vermi\u015ftir. Bu izin \u015fu anda uzat\u0131lm\u0131\u015ft\u0131r ve 31 Aral\u0131k 2021<\/strong> tarihine kadar ge\u00e7erlidir. Buna g\u00f6re, %90’dan fazlas\u0131 ticari olmayan veya \u00f6zel ama\u00e7larla kullan\u0131lan mallar i\u00e7in girdi vergisi indirimi hari\u00e7 tutulmaya devam etmektedir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 04\/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:1554188795148-79016e5c-0a06-2″ 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][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":"Minimum kullan\u0131m hala ge\u00e7erli [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Umsatzsteuerliche Zuordnung von gemischt genutzten Gegenst\u00e4nden zum Unternehmen\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]K\u0131smen i\u015f i\u00e7in k\u0131smen de \u00f6zel ama\u00e7lar i\u00e7in kullan\u0131lan kalemler ya tamamen ya da orant\u0131l\u0131 olarak i\u015fe tahsis edilebilir ya da hi\u00e7 tahsis edilmeyebilir. \u0130\u015fletmeye yap\u0131lan bu tahsise g\u00f6re, \u00a7 15 UStG \u00e7er\u00e7evesinde bir girdi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[927,548,938,585,1148],"tags":[1170,1169,1156,1168,1164,1060],"class_list":["post-10631","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-girdi-vergisi-indirimi","category-katma-deger-vergisi","category-oezel-kullanim","tag-15ustg-tr","tag-ayni-yardim","tag-esyalar","tag-kdv-tahsisi","tag-oezel-amaclar","tag-sirket-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10631","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=10631"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10631\/revisions"}],"predecessor-version":[{"id":10860,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10631\/revisions\/10860"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}