{"id":10986,"date":"2019-05-21T09:39:22","date_gmt":"2019-05-21T07:39:22","guid":{"rendered":"https:\/\/tunal-stb.de\/olaganuestue-bir-yuek-olarak-yasal-masraflar\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"olaganuestue-bir-yuek-olarak-yasal-masraflar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/olaganuestue-bir-yuek-olarak-yasal-masraflar\/","title":{"rendered":"Ola\u011fan\u00fcst\u00fc bir y\u00fck olarak yasal masraflar?"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Prozesskosten als au\u00dfergew\u00f6hnliche Belastung?” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

\u00d6zel bir hukuki ihtilaf\u0131n y\u00fcr\u00fct\u00fclmesiyle ba\u011flant\u0131l\u0131 giderler, ola\u011fan\u00fcst\u00fc y\u00fckler \u00e7er\u00e7evesinde vergi ama\u00e7lar\u0131 i\u00e7in d\u00fczenli olarak talep edilemez. Ancak, vergi m\u00fckellefinin ge\u00e7im kayna\u011f\u0131n\u0131 kaybetme ve ya\u015famsal ihtiya\u00e7lar\u0131n\u0131 ola\u011fan \u00e7er\u00e7evede kar\u015f\u0131layamama riskiyle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131 durumunda ortaya \u00e7\u0131kan yasal masraflar bunun d\u0131\u015f\u0131ndad\u0131r (bkz. EStG Madde 33 (2) C\u00fcmle 4).<\/p>\n<\/div><\/div>

M\u00fcnih Mali Mahkemesi, \u00f6nceki i\u00e7tihatlar\u0131n aksine, varolu\u015fun temelinin art\u0131k sadece maddi olarak de\u011fil, ayn\u0131 zamanda manevi olarak<\/strong> da (\u00f6rne\u011fin psikolojik veya idealist ihtiya\u00e7lar\u0131n kayb\u0131 durumunda) anla\u015f\u0131lmas\u0131 gerekti\u011fine karar vermi\u015ftir.<\/p>\n<\/div><\/div>

Karar davas\u0131nda<\/h2>\n

Bir k\u0131z \u00e7ocu\u011funun ebeveynleri, baban\u0131n eri\u015fim hakk\u0131 konusunda tart\u0131\u015fm\u0131\u015flard\u0131r. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, velayet sadece m\u00fclk\u00fcn bak\u0131m\u0131yla de\u011fil, ayn\u0131 zamanda \u00e7ocu\u011fun \u015fahs\u0131n\u0131n bak\u0131m\u0131yla da ilgilidir; bu bak\u0131mdan, eri\u015fim uyu\u015fmazl\u0131\u011f\u0131n\u0131 \u00e7ocu\u011fun y\u00fcksek menfaatlerini korumak amac\u0131yla y\u00fcr\u00fctme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r. Mahkemeye g\u00f6re, insan ya\u015fam\u0131n\u0131n temel bir alan\u0131, yani \u00e7ocu\u011fun refah\u0131n\u0131n tehlikeye at\u0131lmas\u0131 etkilenmi\u015ftir. Bu nedenle, ilgili yasal masraflar ola\u011fan\u00fcst\u00fc y\u00fckler \u00e7er\u00e7evesinde – makul bir y\u00fck\u00fcn mahsup edilmesi suretiyle – dikkate al\u0131nabilir.<\/p>\n

Karara kar\u015f\u0131 temyiz ba\u015fvurusunda bulunuldu\u011funu ve Federal Mali Mahkeme’nin bu konudaki karar\u0131n\u0131n beklenmekte oldu\u011funu belirtmek gerekir.<\/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:1558424288674-fb8288a9-a09f-0″ 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":"[vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Prozesskosten als au\u00dfergew\u00f6hnliche Belastung?\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]\u00d6zel bir hukuki ihtilaf\u0131n y\u00fcr\u00fct\u00fclmesiyle ba\u011flant\u0131l\u0131 giderler, ola\u011fan\u00fcst\u00fc y\u00fckler \u00e7er\u00e7evesinde vergi ama\u00e7lar\u0131 i\u00e7in d\u00fczenli olarak talep edilemez. Ancak, vergi m\u00fckellefinin ge\u00e7im kayna\u011f\u0131n\u0131 kaybetme ve ya\u015famsal ihtiya\u00e7lar\u0131n\u0131 ola\u011fan \u00e7er\u00e7evede kar\u015f\u0131layamama riskiyle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131 durumunda ortaya \u00e7\u0131kan yasal masraflar bunun d\u0131\u015f\u0131ndad\u0131r (bkz. EStG Madde 33 (2) C\u00fcmle 4)....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,703],"tags":[1322,1324],"class_list":["post-10986","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-olaganuestue-yuekler","tag-cocuk-refahi","tag-oezel-davalar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10986","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=10986"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10986\/revisions"}],"predecessor-version":[{"id":11028,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10986\/revisions\/11028"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}