{"id":11191,"date":"2019-09-26T12:17:05","date_gmt":"2019-09-26T10:17:05","guid":{"rendered":"https:\/\/tunal-stb.de\/calisanlara-tasinma-masraflarinin-geri-oedenmesi-icin-girdi-vergisi-indirimi\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"calisanlara-tasinma-masraflarinin-geri-oedenmesi-icin-girdi-vergisi-indirimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/calisanlara-tasinma-masraflarinin-geri-oedenmesi-icin-girdi-vergisi-indirimi\/","title":{"rendered":"\u00c7al\u0131\u015fanlara ta\u015f\u0131nma masraflar\u0131n\u0131n geri \u00f6denmesi i\u00e7in girdi vergisi indirimi"},"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>\u00c7al\u0131\u015fanlara ta\u015f\u0131nma masraflar\u0131n\u0131n geri \u00f6denmesi i\u00e7in girdi vergisi indirimi<\/h2>\n<h3>Ta\u015f\u0131nma masraflar\u0131 ve gelirle ilgili masraflar<\/h3>\n<p>Gelir ve \u00fccret vergisi ile ilgili olarak, \u00e7al\u0131\u015fan\u0131n i\u015fle ilgili ta\u015f\u0131nma masraflar\u0131n\u0131 ne \u00f6l\u00e7\u00fcde gelirle ilgili masraflar olarak d\u00fc\u015febilece\u011fi veya i\u015fverenin ilgili masraflar\u0131 vergiden muaf olarak geri \u00f6deyebilece\u011fi a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir. \u00d6te yandan, ta\u015f\u0131nma masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan kar\u015f\u0131lanmas\u0131 veya \u00fcstlenilmesine ili\u015fkin KDV uygulamas\u0131 belirsizdir.<\/p>\n<p>Ta\u015f\u0131nma masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan \u00fcstlenilmesinin, \u00e7al\u0131\u015fan\u0131n i\u015f performans\u0131n\u0131n bedel olarak kabul edilece\u011fi bir hizmet al\u0131\u015fveri\u015fi olarak de\u011ferlendirilebilece\u011fi d\u00fc\u015f\u00fcn\u00fclebilir; bu durumda, ta\u015f\u0131nma masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan \u00fcstlenilmesi KDV&#8217;ye tabi olacakt\u0131r. Bu, \u00e7al\u0131\u015fana sa\u011flanan ayni yard\u0131mlar\u0131n KDV uygulamas\u0131na kar\u015f\u0131l\u0131k gelecektir.<\/p>\n<h3>Ta\u015f\u0131nma masraflar\u0131n\u0131n geri \u00f6denmesi &#8211; Gereklilikler<\/h3>\n<p>Ancak <a href=\"https:\/\/finanzgerichtsbarkeit.hessen.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Hessen Mali Mahkemesi<\/a> farkl\u0131 bir g\u00f6r\u00fc\u015fe sahiptir. Buna g\u00f6re, yer de\u011fi\u015ftirme masraflar\u0131n\u0131n \u00fcstlenilmesi \u00e7al\u0131\u015fan\u0131n i\u015f performans\u0131yla do\u011frudan ilgili olmay\u0131p, yaln\u0131zca i\u015f performans\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in gerekli ko\u015fullar\u0131 yaratmaya y\u00f6neliktir.<\/p>\n<p>Bu nedenle, \u00e7al\u0131\u015fan\u0131n menfaatine k\u0131yasla giri\u015fimci menfaati \u00f6n planda oldu\u011fundan, yani ta\u015f\u0131nma maliyetleri nihayetinde \u015firket i\u00e7in sa\u011fland\u0131\u011f\u0131ndan, girdi vergisi indirimi i\u00e7in di\u011fer \u015fartlar\u0131n yerine getirilmesi halinde, ta\u015f\u0131nma maliyetlerinden girdi vergisi d\u00fc\u015f\u00fclebilir. \u00d6zellikle <strong>faturalar\u0131n<\/strong> \u00e7al\u0131\u015fana de\u011fil <strong>i\u015fverene<\/strong> <strong>kesilmesi<\/strong> gerekmektedir.<\/p>\n<p>Vergi dairesi temyiz ba\u015fvurusunda bulundu\u011fundan, Federal Mali Mahkeme&#8217;nin karar\u0131 beklenmektedir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00c7al\u0131\u015fanlara ta\u015f\u0131nma masraflar\u0131n\u0131n geri \u00f6denmesi i\u00e7in girdi vergisi indirimi Ta\u015f\u0131nma masraflar\u0131 ve gelirle ilgili masraflar Gelir ve \u00fccret vergisi ile ilgili olarak, \u00e7al\u0131\u015fan\u0131n i\u015fle ilgili ta\u015f\u0131nma masraflar\u0131n\u0131 ne \u00f6l\u00e7\u00fcde gelirle ilgili masraflar olarak d\u00fc\u015febilece\u011fi veya i\u015fverenin ilgili masraflar\u0131 vergiden muaf olarak geri \u00f6deyebilece\u011fi a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir. \u00d6te yandan, ta\u015f\u0131nma masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan kar\u015f\u0131lanmas\u0131 veya \u00fcstlenilmesine ili\u015fkin...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,881],"tags":[1300,1431],"class_list":["post-11191","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-reklam-maliyetleri","tag-hareket","tag-tasinma-masraflari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11191","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=11191"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11191\/revisions"}],"predecessor-version":[{"id":11379,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11191\/revisions\/11379"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}