{"id":10667,"date":"2019-02-07T05:25:45","date_gmt":"2019-02-07T04:25:45","guid":{"rendered":"https:\/\/tunal-stb.de\/geri-oedemelere-uygulanan-faiz-anayasaya-aykiri-mi\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"geri-oedemelere-uygulanan-faiz-anayasaya-aykiri-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/geri-oedemelere-uygulanan-faiz-anayasaya-aykiri-mi\/","title":{"rendered":"Geri \u00f6demelere uygulanan faiz anayasaya ayk\u0131r\u0131 m\u0131?"},"content":{"rendered":"

Geri \u00f6demelere uygulanan faiz anayasaya ayk\u0131r\u0131 m\u0131?
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erhebung ausgesetzt” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

Gelir vergisi, kurumlar vergisi, ticaret vergisi ve ciro vergisi i\u00e7in \u00f6denmemi\u015f vergi bor\u00e7lar\u0131na faiz \u00f6denmelidir; faiz d\u00fczenli olarak de\u011ferlendirme d\u00f6neminin bitiminden 15 ay sonra tahakkuk etmeye ba\u015flar (Mali Kanun’un 233a maddesi).<\/p>\n

Geriye d\u00f6n\u00fck vergi \u00f6demesinin nedeni \u00f6nemsizdir. Bu durumdan – 15 ayl\u0131k bekleme s\u00fcresi nedeniyle – \u00f6zellikle d\u0131\u015f denetimler sonras\u0131nda yap\u0131lan \u00f6demeler etkilenmektedir. Faiz oran\u0131 ayl\u0131k %0,5, yani y\u0131ll\u0131k %6’d\u0131r (\u00a7 238 par. 1 AO). Yasal faiz oran\u0131 \u015fu anda piyasa faiz oran\u0131ndan \u00f6nemli \u00f6l\u00e7\u00fcde sapt\u0131\u011f\u0131ndan, Federal Mali Mahkeme bu faizin yasall\u0131\u011f\u0131 konusunda ciddi \u015f\u00fcphelerini dile getirmi\u015ftir. Bu \u015f\u00fcpheler ba\u015flang\u0131\u00e7ta sadece 2015 y\u0131l\u0131ndan itibaren ge\u00e7erli olsa da, mahkeme \u015fimdi 2012 y\u0131l\u0131ndan itibaren ge\u00e7erli olacak \u015fekilde geni\u015fletti.<\/p>\n<\/div><\/div>

Vergi makamlar\u0131 endi\u015felere yan\u0131t vermi\u015ftir.<\/h2>\n

Bundan sonra, ayl\u0131k %0,5 oran\u0131nda faiz tahakkuk ettirilmeye devam edilecektir; ancak, tahakkuka itiraz edilmesi halinde, ba\u015fvuru \u00fczerine faizin uygulanmas\u0131 ba\u015flang\u0131\u00e7ta ask\u0131ya al\u0131nacakt\u0131r. Bu uygulama Nisan 2012’den itibaren faiz d\u00f6nemleri i\u00e7in ge\u00e7erlidir.<\/p>\n

 <\/p>\n

Etkilenenler<\/h2>\n

AO \u00a7 233a uyar\u0131nca hem gecikme faizi hem de erteleme, ka\u00e7\u0131nma, dava ve ask\u0131ya alma faizi. Nisan 2012’den \u00f6nceki faiz d\u00f6nemleri i\u00e7in, ask\u0131ya alma sadece \u00f6zel durumlarda d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n<\/div><\/div>

\u015eimdi Federal Anayasa Mahkemesi’nin nas\u0131l bir karar verece\u011fini g\u00f6rece\u011fiz. Faiz oran\u0131n\u0131n hukuka ayk\u0131r\u0131 oldu\u011funa karar vermesi halinde, bu durum t\u00fcm faiz oran\u0131 belirlemelerinin ge\u00e7ersiz olmas\u0131yla sonu\u00e7lanabilir. B\u00f6yle bir karardan yararlanabilmek i\u00e7in, faiz de\u011ferlendirmelerinin kesinle\u015fmemesi amac\u0131yla, de\u011ferlendirmelere itiraz yoluyla itiraz edilmesi gerekmektedir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 02\/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:1549354217567-2b8edaf9-d4e7-6″ 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":"Geri \u00f6demelere uygulanan faiz anayasaya ayk\u0131r\u0131 m\u0131? [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erhebung ausgesetzt\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]Gelir vergisi, kurumlar vergisi, ticaret vergisi ve ciro vergisi i\u00e7in \u00f6denmemi\u015f vergi bor\u00e7lar\u0131na faiz \u00f6denmelidir; faiz d\u00fczenli olarak de\u011ferlendirme d\u00f6neminin bitiminden 15 ay sonra tahakkuk etmeye ba\u015flar (Mali Kanun’un 233a maddesi). Geriye d\u00f6n\u00fck vergi \u00f6demesinin nedeni \u00f6nemsizdir. Bu...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1122,794],"tags":[1175,1174],"class_list":["post-10667","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-faiz","category-geri-vergi-oedemeleri","tag-faiz-tr","tag-finansal-yoenetim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10667","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=10667"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10667\/revisions"}],"predecessor-version":[{"id":10877,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10667\/revisions\/10877"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}