{"id":10720,"date":"2019-03-18T09:47:43","date_gmt":"2019-03-18T08:47:43","guid":{"rendered":"https:\/\/tunal-stb.de\/fazla-para-cekilmesi-durumunda-borc-faizinin-duesuelmesi-vergi-makamlari-tarafindan-uygulama\/"},"modified":"2023-07-21T09:35:52","modified_gmt":"2023-07-21T07:35:52","slug":"fazla-para-cekilmesi-durumunda-borc-faizinin-duesuelmesi-vergi-makamlari-tarafindan-uygulama","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/fazla-para-cekilmesi-durumunda-borc-faizinin-duesuelmesi-vergi-makamlari-tarafindan-uygulama\/","title":{"rendered":"Fazla para \u00e7ekilmesi durumunda bor\u00e7 faizinin d\u00fc\u015f\u00fclmesi, vergi makamlar\u0131 taraf\u0131ndan uygulama"},"content":{"rendered":"

Fazla para \u00e7ekilmesi durumunda bor\u00e7 faizinin d\u00fc\u015f\u00fclmesi –
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Anwendung durch Finanzverwaltung” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

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Madde 4 paragraf\u0131na g\u00f6re. 4a EStG’ye g\u00f6re, ticari bor\u00e7 faizleri genellikle fazla \u00e7ekimlerle<\/strong> ili\u015fkilendirilebildi\u011fi \u00f6l\u00e7\u00fcde indirilemez. Bir i\u015f y\u0131l\u0131ndaki \u00e7ekimler k\u00e2r ve katk\u0131 paylar\u0131n\u0131n toplam\u0131ndan y\u00fcksekse fazla \u00e7ekilme meydana gelir; \u00e7ekimler bu toplamdan d\u00fc\u015f\u00fckse eksik \u00e7ekilme meydana gelir. Bor\u00e7 faizleri, 2.050 Avro’yu a\u015ft\u0131\u011f\u0131 s\u00fcrece, bor\u00e7 faizleri i\u00e7in yap\u0131lan fiili harcamadan fazla olmamak kayd\u0131yla, fazla \u00e7ekilen tutar\u0131n %6’s\u0131 tutar\u0131ndaki bor\u00e7 faizleri indirilemez.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

Federal Mali Mahkeme’den sonra<\/h2>\n

vergi makamlar\u0131, indirilemeyecek bor\u00e7 faizlerinin belirlenmesine ili\u015fkin matrah\u0131 s\u0131n\u0131rland\u0131rm\u0131\u015f olup, uygulama kararlar\u0131n\u0131 bu do\u011frultuda revize etmi\u015flerdir. Buna g\u00f6re, indirilemeyen bor\u00e7 faizi en fazla birikmi\u015f para \u00e7ekme fazlas\u0131 (yani t\u00fcm para \u00e7ekme eksi t\u00fcm katk\u0131lar) temelinde hesaplanabilir; bu, kay\u0131plar varsa daha olumlu sonu\u00e7lara yol a\u00e7abilir.<\/p>\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:1552893609248-9c7b1e19-08b5-1″ 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

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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

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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":"Fazla para \u00e7ekilmesi durumunda bor\u00e7 faizinin d\u00fc\u015f\u00fclmesi – [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Anwendung durch Finanzverwaltung\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] Madde 4 paragraf\u0131na g\u00f6re. 4a EStG’ye g\u00f6re, ticari bor\u00e7 faizleri genellikle fazla \u00e7ekimlerle ili\u015fkilendirilebildi\u011fi \u00f6l\u00e7\u00fcde indirilemez. Bir i\u015f y\u0131l\u0131ndaki \u00e7ekimler k\u00e2r ve katk\u0131 paylar\u0131n\u0131n toplam\u0131ndan y\u00fcksekse fazla \u00e7ekilme meydana gelir; \u00e7ekimler bu toplamdan d\u00fc\u015f\u00fckse eksik...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1030,1122],"tags":[1031],"class_list":["post-10720","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-borc-faizi","category-faiz","tag-borc-faizi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10720","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=10720"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10720\/revisions"}],"predecessor-version":[{"id":10746,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10720\/revisions\/10746"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}