{"id":10933,"date":"2019-05-20T08:42:47","date_gmt":"2019-05-20T06:42:47","guid":{"rendered":"https:\/\/tunal-stb.de\/is-arkadaslariyla-bahce-partisi-icin-is-masraflari-karisik-durum\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"is-arkadaslariyla-bahce-partisi-icin-is-masraflari-karisik-durum","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/is-arkadaslariyla-bahce-partisi-icin-is-masraflari-karisik-durum\/","title":{"rendered":"\u0130\u015f arkada\u015flar\u0131yla bah\u00e7e partisi i\u00e7in i\u015f masraflar\u0131 – kar\u0131\u015f\u0131k durum."},"content":{"rendered":"

\u0130\u015f arkada\u015flar\u0131yla bah\u00e7e partisi.<\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Betriebsausgaben f\u00fcr Gartenfest mit Gesch\u00e4ftsfreunden \u2013 gemischte Veranlassung.” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

\u0130\u015f arkada\u015flar\u0131yla yap\u0131lan etkinlikler (bah\u00e7e partisi) i\u00e7in yap\u0131lan i\u015f harcamalar\u0131n\u0131n indirimi, \u00f6zel olarak birlikte ba\u015flat\u0131lan (makul olmayan) temsil giderleri ise tamamen veya k\u0131smen hari\u00e7 tutulabilir. Ancak Federal Maliye Mahkemesi, bu t\u00fcr olaylar\u0131n yaln\u0131zca \u00a7 4 paragraf\u0131 kapsam\u0131ndaki (tam) kesinti yasa\u011f\u0131 kapsam\u0131nda oldu\u011funu a\u00e7\u0131klam\u0131\u015ft\u0131r. 5 c\u00fcmle 1 no. 4 EStG, e\u011fer bunlar “gereksiz ve uygunsuz e\u011flence ve temsil” i\u00e7in yap\u0131lan harcamalar ise.<\/p>\n<\/div><\/div>

Bah\u00e7e partisi<\/h2>\n

Bir hukuk b\u00fcrosunun bah\u00e7e partisinde, vergi mahkemesi orant\u0131s\u0131z bir temsil tespit edememi\u015ftir; misafirperverlik daha ziyade k\u0131rsal ve orta s\u0131n\u0131f bir karaktere sahipti. Kat\u0131l\u0131mc\u0131 ba\u015f\u0131na toplam harcama yakla\u015f\u0131k 60 avrodur; \u015firket etkinlikleri i\u00e7in 110 avroluk vergiden muaf \u00f6denekle kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda makul olmayan bir miktar ortaya \u00e7\u0131kmam\u0131\u015ft\u0131r, dolay\u0131s\u0131yla kesinti yasa\u011f\u0131 uygulanmam\u0131\u015ft\u0131r.<\/p>\n<\/div><\/div>

Vergi Mahkemesi<\/h2>\n

Ancak vergi makamlar\u0131, etkinlik i\u00e7in yap\u0131lan harcamalar\u0131n \u00f6zel olarak yap\u0131ld\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnm\u00fc\u015f ve hem \u00f6zel hem de ticari konuklar\u0131n kat\u0131lm\u0131\u015f olmas\u0131 ve kesin bir say\u0131sal d\u00f6k\u00fcm yapman\u0131n m\u00fcmk\u00fcn olmamas\u0131 nedeniyle, tahmini olarak harcamalar\u0131n %50’sinin ticari gider olarak d\u00fc\u015f\u00fclmesine izin vermi\u015ftir. Kat\u0131l\u0131mc\u0131lar m\u00fc\u015fteriler, potansiyel yeni m\u00fc\u015fteriler ve siyaset, bas\u0131n, i\u015f, spor ve kamu hayat\u0131ndan i\u015f ba\u011flant\u0131lar\u0131yd\u0131. Mahkeme ayr\u0131ca, \u00f6zellikle davette a\u011f\u0131rl\u0131kl\u0131 olarak ilk isimleriyle hitap edildikleri i\u00e7in, m\u00fcvekkillerin \u00f6zel olarak dahil olma olas\u0131l\u0131\u011f\u0131n\u0131 da g\u00f6z ard\u0131 edememi\u015ftir.<\/p>\n

Vergi makamlar\u0131, zaman, miktar, alan ve hatta ki\u015fi gruplar\u0131 gibi objektif kriterlere g\u00f6re bir da\u011f\u0131l\u0131m\u0131n m\u00fcmk\u00fcn olmas\u0131 halinde, karma giderler s\u00f6z konusu oldu\u011funda i\u015f veya meslek pay\u0131n\u0131n d\u00fc\u015f\u00fclmesine genellikle izin vermektedir.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 05\/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:1558335048837-4bb19595-07fd-7″ 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 & Partner Vergi Dan\u0131\u015fman\u0131 ve Avukat – 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 arkada\u015flar\u0131yla bah\u00e7e partisi. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Betriebsausgaben f\u00fcr Gartenfest mit Gesch\u00e4ftsfreunden \u2013 gemischte Veranlassung.\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]\u0130\u015f arkada\u015flar\u0131yla yap\u0131lan etkinlikler (bah\u00e7e partisi) i\u00e7in yap\u0131lan i\u015f harcamalar\u0131n\u0131n indirimi, \u00f6zel olarak birlikte ba\u015flat\u0131lan (makul olmayan) temsil giderleri ise tamamen veya k\u0131smen hari\u00e7 tutulabilir. Ancak Federal Maliye Mahkemesi, bu t\u00fcr olaylar\u0131n yaln\u0131zca \u00a7 4 paragraf\u0131...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1296,1027,1135],"tags":[1301,1299,1283,626],"class_list":["post-10933","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-etkinlikler","category-isletme-giderleri","category-sirket-etkinlikleri","tag-is-arkadaslari","tag-isletme-gider-kesintisi","tag-misafirperverlik","tag-oedenek"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10933","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=10933"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10933\/revisions"}],"predecessor-version":[{"id":10979,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10933\/revisions\/10979"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}