{"id":10816,"date":"2019-03-21T15:15:37","date_gmt":"2019-03-21T14:15:37","guid":{"rendered":"https:\/\/tunal-stb.de\/isletmenin-satisi-envanterin-satin-alinmasi-ve-muelkuen-kiralanmasi\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"isletmenin-satisi-envanterin-satin-alinmasi-ve-muelkuen-kiralanmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/isletmenin-satisi-envanterin-satin-alinmasi-ve-muelkuen-kiralanmasi\/","title":{"rendered":"\u0130\u015fletmenin sat\u0131\u015f\u0131, envanterin sat\u0131n al\u0131nmas\u0131 ve m\u00fclk\u00fcn kiralanmas\u0131"},"content":{"rendered":"

\u0130\u015f sat\u0131\u015f\u0131:
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erwerb des Inventars und Anmietung der Immobilie” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

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Bir i\u015fletmenin bir b\u00fct\u00fcn olarak sat\u0131\u015f\u0131 kapsam\u0131ndaki ciro KDV’ye tabi de\u011fildir. Bu nedenle, bir i\u015fletme devral\u0131nd\u0131\u011f\u0131nda, i\u015fletmenin bir b\u00fct\u00fcn olarak sat\u0131\u015f\u0131n\u0131n ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fi kontrol edilmelidir; KDV yanl\u0131\u015f bildirilirse, al\u0131c\u0131 bunu girdi vergisi olarak d\u00fc\u015femez.<\/div>\n
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Bir i\u015fletmenin vergiye tabi olmayan sat\u0131\u015f\u0131n\u0131n \u00f6n ko\u015fulu, bir b\u00fct\u00fcn olarak bir i\u015fletmenin veya ayr\u0131 olarak y\u00f6netilen (k\u0131smi) bir i\u015fletmenin devredilmesidir.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>

\u0130\u015fletmenin \u00f6nceki i\u015fletmecisinden sadece envanter al\u0131nm\u0131\u015fsa, vergilendirilememe durumu g\u00f6z ard\u0131 edilebilir. Bir restoranla ilgili yak\u0131n tarihli bir karar\u0131nda Federal Mali Mahkeme, devredilen envanterin i\u015fletmenin s\u00fcrekli olarak devam etmesini sa\u011flamas\u0131 ve al\u0131c\u0131n\u0131n m\u00fclk\u00fc elden \u00e7\u0131karabilmesi halinde, i\u015fletmenin bir b\u00fct\u00fcn olarak sat\u0131\u015f\u0131n\u0131n da s\u00f6z konusu oldu\u011funu; \u00fc\u00e7\u00fcnc\u00fc bir taraftan<\/strong> kiralay\u0131p kiralamamas\u0131n\u0131n \u00f6nemli olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klad\u0131.<\/p>\n<\/div><\/div>

Envanterin sadece bir k\u0131sm\u0131n\u0131n sat\u0131n al\u0131nd\u0131\u011f\u0131 ve di\u011fer envanterin mal sahibinden kiraland\u0131\u011f\u0131 daha \u00f6nceki bir karar\u0131n aksine, s\u00f6z konusu davada envanterin tamam\u0131<\/strong> devredilmi\u015ftir ve bu da i\u015fletmeyi devam ettirmek i\u00e7in yeterlidir.<\/p>\n

\u0130\u015fletmenin devam\u0131na ili\u015fkin t\u00fcm ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131ndan, bu bir b\u00fct\u00fcn olarak i\u015fletme sat\u0131\u015f\u0131d\u0131r ve bu nedenle yanl\u0131\u015f bildirilen KDV’den herhangi bir girdi vergisi indirimi m\u00fcmk\u00fcn de\u011fildir.<\/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:1553174149409-34af2ba6-b576-9″ 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

<\/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":"\u0130\u015f sat\u0131\u015f\u0131: [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erwerb des Inventars und Anmietung der Immobilie\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] Bir i\u015fletmenin bir b\u00fct\u00fcn olarak sat\u0131\u015f\u0131 kapsam\u0131ndaki ciro KDV’ye tabi de\u011fildir. Bu nedenle, bir i\u015fletme devral\u0131nd\u0131\u011f\u0131nda, i\u015fletmenin bir b\u00fct\u00fcn olarak sat\u0131\u015f\u0131n\u0131n ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fi kontrol edilmelidir; KDV yanl\u0131\u015f bildirilirse, al\u0131c\u0131 bunu girdi vergisi olarak d\u00fc\u015femez. Bir i\u015fletmenin vergiye tabi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,922,585,1232],"tags":[973,1244,1243],"class_list":["post-10816","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-envanter","category-katma-deger-vergisi","category-muelkiyet","tag-devralma","tag-edinme","tag-kiralama"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10816","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=10816"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10816\/revisions"}],"predecessor-version":[{"id":10851,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10816\/revisions\/10851"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}