{"id":11199,"date":"2019-09-10T10:28:33","date_gmt":"2019-09-10T08:28:33","guid":{"rendered":"https:\/\/tunal-stb.de\/ciro-vergisi-alaninda-planlanan-mevzuat-degisiklikleri\/"},"modified":"2023-07-21T09:36:31","modified_gmt":"2023-07-21T07:36:31","slug":"ciro-vergisi-alaninda-planlanan-mevzuat-degisiklikleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ciro-vergisi-alaninda-planlanan-mevzuat-degisiklikleri\/","title":{"rendered":"Ciro vergisi alan\u0131nda planlanan mevzuat de\u011fi\u015fiklikleri"},"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>Ciro vergisi alan\u0131nda planlanan mevzuat de\u011fi\u015fiklikleri.<\/h2>\n<p>Y\u0131ll\u0131k Vergi Yasas\u0131 2019 olarak adland\u0131r\u0131lan tasar\u0131ya g\u00f6re, gelir vergisi d\u00fczenlemelerine ek olarak ciro vergisinde de de\u011fi\u015fiklikler yap\u0131lmas\u0131 planlanmaktad\u0131r (bkz. No. 4).<br \/>\nY\u00f6netmelikler \u00f6zellikle AB hukukuna ve <a href=\"https:\/\/curia.europa.eu\/jcms\/jcms\/j_6\/de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Avrupa Adalet Divan\u0131<\/a> i\u00e7tihad\u0131na zorunlu uyarlamalar i\u00e7ermektedir.<\/p>\n<p>Nispeten k\u0131sa bir s\u00fcre sonra, yani yasan\u0131n yay\u0131nlanmas\u0131n\u0131n ertesi g\u00fcn\u00fc, \u00f6rne\u011fin a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler y\u00fcr\u00fcrl\u00fc\u011fe girecektir:<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>Serbest de\u011fer transferlerinin yerini belirlemeye y\u00f6nelik \u00f6zel kurallar kald\u0131r\u0131lacakt\u0131r \u00e7\u00fcnk\u00fc AB hukuku b\u00f6yle bir \u00f6zel kural \u00f6ng\u00f6rmemektedir. Bu durumda &#8220;normal&#8221; ilkeler <strong>nesnelerin kald\u0131r\u0131lmas\u0131<\/strong> i\u00e7in de ge\u00e7erlidir: Kald\u0131r\u0131lan nesnenin ta\u015f\u0131nmas\u0131 veya g\u00f6nderilmesi halinde, ta\u015f\u0131ma veya g\u00f6ndermenin ba\u015flad\u0131\u011f\u0131 yer belirleyicidir; ta\u015f\u0131ma veya g\u00f6nderme olmaks\u0131z\u0131n, teslim yeri (tasarruf yetkisinin sa\u011flanmas\u0131) belirleyicidir.<br \/>\nMevcut d\u00fczenlemeye k\u0131yasla \u00e7ekilmenin yurtd\u0131\u015f\u0131nda ger\u00e7ekle\u015fmesi durumunda herhangi bir Alman ciro vergisi \u00f6denmeyecektir. Ancak, i\u015flem yabanc\u0131 KDV kanunu kapsam\u0131na girebilir.<br \/>\n\u00d6zellikle yurtd\u0131\u015f\u0131ndaki gayrimenkullerle ba\u011flant\u0131l\u0131 <strong>di\u011fer hizmetlerin<\/strong> bedelsiz olarak devredilmesi durumunda da de\u011fi\u015fiklikler ortaya \u00e7\u0131kmaktad\u0131r, \u00e7\u00fcnk\u00fc de\u011ferin devredildi\u011fi yer art\u0131k yurtd\u0131\u015f\u0131ndad\u0131r, \u00f6rne\u011fin yurti\u00e7indeki bir in\u015faat m\u00fcteahhidinin k\u0131z\u0131n\u0131n \u0130svi\u00e7re&#8217;deki evini bedelsiz olarak yenilemesi gibi.<\/li>\n<li>Gelecekte, indirimli KDV oran\u0131 elektronik formdaki ( <strong>e-kitap<\/strong> olarak adland\u0131r\u0131lan) kitaplar vb. i\u00e7in de ge\u00e7erli olacakt\u0131r. Geleneksel kitaplar\u0131n vb. i\u015flevinin \u00f6tesine ge\u00e7en elektronik hizmetler (\u00f6rne\u011fin navigasyon cihazlar\u0131 veya uygulamalar\u0131 i\u00e7in harita materyali) uygun de\u011fildir.<\/li>\n<li>Seyahat hizmetlerinin vergilendirilmesine ili\u015fkin \u00f6zel d\u00fczenleme (marj vergilendirmesi olarak adland\u0131r\u0131l\u0131r &#8211; \u00a7 25 UStG) gelecekte sadece \u00f6zel \u015fah\u0131slara verilen seyahat hizmetleri i\u00e7in de\u011fil, ayn\u0131 zamanda giri\u015fimcilere i\u015fletmeleri i\u00e7in verilen seyahat hizmetleri i\u00e7in de ge\u00e7erli olacakt\u0131r.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>1 Ocak 2020 tarihinden itibaren ge\u00e7erli olmak \u00fczere, di\u011ferlerinin yan\u0131 s\u0131ra a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler y\u00fcr\u00fcrl\u00fc\u011fe girecektir:<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li>&#8220;Zincirleme i\u015flemlere&#8221; ili\u015fkin d\u00fczenlemeler Avrupa hukuku kapsam\u0131nda uyumla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r (yeni \u00a7 3 paragraf 6a UStG).<\/li>\n<li>Sa\u011fl\u0131k, sosyal yard\u0131m ve sosyal g\u00fcvenlik hizmetleri ile e\u011fitim hizmetlerine y\u00f6nelik vergi muafiyetleri g\u00f6zden ge\u00e7irilmi\u015ftir.<\/li>\n<li>Giri\u015fimcilerin bildi\u011fi ya da bilmesi gereken KDV ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na kar\u0131\u015fmaya y\u00f6nelik cezalar de\u011fi\u015ftirilecek ve g\u00fc\u00e7lendirilecektir.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ciro vergisi alan\u0131nda planlanan mevzuat de\u011fi\u015fiklikleri. Y\u0131ll\u0131k Vergi Yasas\u0131 2019 olarak adland\u0131r\u0131lan tasar\u0131ya g\u00f6re, gelir vergisi d\u00fczenlemelerine ek olarak ciro vergisinde de de\u011fi\u015fiklikler yap\u0131lmas\u0131 planlanmaktad\u0131r (bkz. No. 4). Y\u00f6netmelikler \u00f6zellikle AB hukukuna ve Avrupa Adalet Divan\u0131 i\u00e7tihad\u0131na zorunlu uyarlamalar i\u00e7ermektedir. Nispeten k\u0131sa bir s\u00fcre sonra, yani yasan\u0131n yay\u0131nlanmas\u0131n\u0131n ertesi g\u00fcn\u00fc, \u00f6rne\u011fin a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler y\u00fcr\u00fcrl\u00fc\u011fe girecektir:...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,585],"tags":[1457,1444,1451,1448,1455],"class_list":["post-11199","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-katma-deger-vergisi","tag-diger-hizmetler","tag-e-kitaplar","tag-kanun-degisiklikleri","tag-para-cekme","tag-yillik-vergi-yasasi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11199","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=11199"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11199\/revisions"}],"predecessor-version":[{"id":11413,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11199\/revisions\/11413"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}