{"id":11155,"date":"2019-11-12T13:17:08","date_gmt":"2019-11-12T12:17:08","guid":{"rendered":"https:\/\/tunal-stb.de\/doldurulmamis-ekmekler-yemek-degildir\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"doldurulmamis-ekmekler-yemek-degildir","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/doldurulmamis-ekmekler-yemek-degildir\/","title":{"rendered":"Doldurulmam\u0131\u015f ekmekler &#8220;yemek&#8221; de\u011fildir"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>&#8220;Doldurulmam\u0131\u015f \u00e7\u00f6rekler ve i\u015f yerinde s\u0131cak bir i\u00e7ecek bir &#8220;yemek&#8221; de\u011fildir.&#8221;<\/p>\n<p>Nakit \u00fccretlere ek olarak, bir \u00e7al\u0131\u015fan\u0131n \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi \u00fccretleri genellikle ayni yard\u0131mlar\u0131 ve \u00e7al\u0131\u015fan\u0131n i\u015fiyle ba\u011flant\u0131l\u0131 olarak i\u015fvereninden ald\u0131\u011f\u0131 di\u011fer yard\u0131mlar\u0131 i\u00e7erir.<\/p>\n<p>\u00d6rne\u011fin, \u00e7al\u0131\u015fan i\u015fvereninden \u00fccretsiz (i\u015f g\u00fcn\u00fc) yemek al\u0131yorsa, bu menfaatin de\u011feri d\u00fczenli olarak ayni \u00fccretin sabit oranl\u0131 de\u011feri ile \u00fccrete eklenmelidir.<\/p>\n<h2>Doldurulmam\u0131\u015f \u00e7\u00f6rekler &#8211; yemek de\u011fil<\/h2>\n<p><a href=\"https:\/\/www.bundesfinanzhof.de\/content\/58-2019\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Mali Mahkeme<\/a>, \u015firkette \u00fccretsiz olarak verilen a\u00e7ma ve s\u0131cak i\u00e7ece\u011fin bu y\u00f6netmelik anlam\u0131nda bir &#8220;yemek&#8221; <strong>olmad\u0131\u011f\u0131n\u0131<\/strong> a\u00e7\u0131klad\u0131. S\u00f6z konusu davada, ekmekler simit, sultana, \u00e7ikolatal\u0131 vb. ekmeklerdi; tereya\u011f\u0131, re\u00e7el ya da s\u00f6\u011f\u00fc\u015f et gibi malzemeler verilmiyordu.<\/p>\n<h2>Dikkat<\/h2>\n<p>Mahkeme, verilen yeme\u011fin, \u015firkette olumlu \u00e7al\u0131\u015fma ko\u015fullar\u0131 yaratmaya (sadece) hizmet eden, <strong>vergilendirilemeyen<\/strong> &#8220;ilgi&#8221; olarak de\u011ferlendirmi\u015ftir. Bir \u00fccret vergisi d\u00fczenlemesi nedeniyle, bu t\u00fcr dikkatler d\u00fczenli olarak vergiye tabi \u00fccretlere ait de\u011fildir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Doldurulmam\u0131\u015f \u00e7\u00f6rekler ve i\u015f yerinde s\u0131cak bir i\u00e7ecek bir &#8220;yemek&#8221; de\u011fildir.&#8221; Nakit \u00fccretlere ek olarak, bir \u00e7al\u0131\u015fan\u0131n \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi \u00fccretleri genellikle ayni yard\u0131mlar\u0131 ve \u00e7al\u0131\u015fan\u0131n i\u015fiyle ba\u011flant\u0131l\u0131 olarak i\u015fvereninden ald\u0131\u011f\u0131 di\u011fer yard\u0131mlar\u0131 i\u00e7erir. \u00d6rne\u011fin, \u00e7al\u0131\u015fan i\u015fvereninden \u00fccretsiz (i\u015f g\u00fcn\u00fc) yemek al\u0131yorsa, bu menfaatin de\u011feri d\u00fczenli olarak ayni \u00fccretin sabit oranl\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":[548,549,911],"tags":[1402,1410,1235],"class_list":["post-11155","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-isciler","category-uecretler","tag-dikkat","tag-rulo","tag-yemekler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11155","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=11155"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11155\/revisions"}],"predecessor-version":[{"id":11382,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11155\/revisions\/11382"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}