{"id":11158,"date":"2019-09-28T05:55:31","date_gmt":"2019-09-28T03:55:31","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-garaj-icin-yapilan-masraflar-bir-otomobilin-kullanilmasi-durumunda-vergiye-tabi-kullanim-degerini-azaltir-mi\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"bir-garaj-icin-yapilan-masraflar-bir-otomobilin-kullanilmasi-durumunda-vergiye-tabi-kullanim-degerini-azaltir-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-garaj-icin-yapilan-masraflar-bir-otomobilin-kullanilmasi-durumunda-vergiye-tabi-kullanim-degerini-azaltir-mi\/","title":{"rendered":"Bir garaj i\u00e7in yap\u0131lan masraflar, bir otomobilin kullan\u0131lmas\u0131 durumunda vergiye tabi kullan\u0131m de\u011ferini azalt\u0131r m\u0131?"},"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\"><h2>Bir garaj i\u00e7in yap\u0131lan masraflar, bir otomobilin kullan\u0131lmas\u0131 durumunda vergiye tabi kullan\u0131m de\u011ferini azalt\u0131r m\u0131?<\/h2>\n<p>Bir i\u015fveren \u00e7al\u0131\u015fan\u0131na \u00f6zel kullan\u0131m\u0131 i\u00e7in bir \u015firket arabas\u0131 da sa\u011fl\u0131yorsa, %1 kural\u0131na g\u00f6re hesaplanan bir gayri nakdi yard\u0131m, \u00fccret vergisi ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabi olarak \u00e7al\u0131\u015fan\u0131n \u00fccretine d\u00fczenli olarak eklenir. \u00c7al\u0131\u015fan taraf\u0131ndan \u00f6denen sabit oranl\u0131 veya bireysel kullan\u0131c\u0131 \u00fccretleri (\u00f6rne\u011fin yak\u0131t, sigorta veya ara\u00e7 bak\u0131m\u0131 i\u00e7in) vergilendirilebilir kullan\u0131m de\u011ferini d\u00fczenli olarak azalt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.fg-muenster.nrw.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u00fcnster Mali Mahkemesi<\/a> \u015fimdi, sa\u011flanan arac\u0131n depoland\u0131\u011f\u0131 \u00e7al\u0131\u015fan\u0131n \u00f6zel garaj\u0131 i\u00e7in yap\u0131lan masraflar\u0131n kullan\u0131m de\u011ferini <strong>azaltmad\u0131\u011f\u0131na<\/strong> karar verdi. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, yaln\u0131zca \u015firket arac\u0131n\u0131n tutulmas\u0131 ve i\u015fletilmesiyle ba\u011flant\u0131l\u0131 olan ve bu nedenle <strong>ka\u00e7\u0131n\u0131lmaz<\/strong> olarak ortaya \u00e7\u0131kan masraflar buna uygundur.<\/p>\n<p>&nbsp;<\/p>\n<p>Bununla birlikte mahkeme, \u00f6rne\u011fin i\u015f s\u00f6zle\u015fmesindeki bir h\u00fckm\u00fcn yerine getirilmesi i\u00e7in gerekli olmas\u0131 gibi hukuki veya fiili nedenlerle gerekli olan masraflar i\u00e7in maddi menfaatten indirim yap\u0131lmas\u0131n\u0131n d\u00fc\u015f\u00fcn\u00fclebilece\u011fini de belirtmektedir. Bu durum, arac\u0131n park edilmesinin devir i\u00e7in zorunlu bir \u00f6n ko\u015ful olmas\u0131 halinde ge\u00e7erli olacakt\u0131r. Ancak, ihtilaf konusu davada b\u00f6yle bir anla\u015fma kan\u0131tlanamam\u0131\u015ft\u0131r. Bu nedenle garaj masraflar\u0131, kullan\u0131m\u0131n vergilendirilebilir faydas\u0131n\u0131n azalt\u0131lmas\u0131nda dikkate al\u0131namaz.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Bir garaj i\u00e7in yap\u0131lan masraflar, bir otomobilin kullan\u0131lmas\u0131 durumunda vergiye tabi kullan\u0131m de\u011ferini azalt\u0131r m\u0131? Bir i\u015fveren \u00e7al\u0131\u015fan\u0131na \u00f6zel kullan\u0131m\u0131 i\u00e7in bir \u015firket arabas\u0131 da sa\u011fl\u0131yorsa, %1 kural\u0131na g\u00f6re hesaplanan bir gayri nakdi yard\u0131m, \u00fccret vergisi ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabi olarak \u00e7al\u0131\u015fan\u0131n \u00fccretine d\u00fczenli olarak eklenir. \u00c7al\u0131\u015fan taraf\u0131ndan \u00f6denen sabit oranl\u0131 veya bireysel...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[927,548,1148],"tags":[1405,1399,1012],"class_list":["post-11158","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-oezel-kullanim","tag-garaj","tag-sirket-arabasi-tr-2","tag-transfer-tr"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11158","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=11158"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11158\/revisions"}],"predecessor-version":[{"id":11398,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11158\/revisions\/11398"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}