{"id":11246,"date":"2019-11-14T10:20:13","date_gmt":"2019-11-14T09:20:13","guid":{"rendered":"https:\/\/tunal-stb.de\/arazinin-kamulastirilmasi-oezel-bir-satis-islemi-degildir\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"arazinin-kamulastirilmasi-oezel-bir-satis-islemi-degildir","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/arazinin-kamulastirilmasi-oezel-bir-satis-islemi-degildir\/","title":{"rendered":"Arazinin kamula\u015ft\u0131r\u0131lmas\u0131 \u00f6zel bir sat\u0131\u015f i\u015flemi 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\"><h2>&#8220;Arazinin kamula\u015ft\u0131r\u0131lmas\u0131 \u00f6zel bir sat\u0131\u015f i\u015flemi de\u011fildir.&#8221;<\/h2>\n<p>Sat\u0131n al\u0131nd\u0131ktan sonra on y\u0131l i\u00e7inde sat\u0131lan \u00f6zel arazi, bina, daire vb. genellikle EStG&#8217;nin 23. maddesinin 1. f\u0131kras\u0131n\u0131n 1. c\u00fcmlesi uyar\u0131nca de\u011fer de\u011fi\u015fimleri \u00fczerinden gelir vergisine tabidir. Sat\u0131\u015ftan \u00f6nce belirli bir s\u00fcre boyunca kendi konut ama\u00e7lar\u0131 i\u00e7in kullan\u0131lan m\u00fclkler i\u00e7in d\u00fczenli olarak bir istisna uygulan\u0131r.<\/p>\n<h2>\u00d6zel arazilerin kamula\u015ft\u0131r\u0131lmas\u0131<\/h2>\n<p>Altyap\u0131 \u00f6nlemleri ba\u011flam\u0131nda (\u00f6rne\u011fin karayolu ve demiryolu a\u011f\u0131n\u0131n geni\u015fletilmesi) veya madencilik i\u00e7in arazi kamula\u015ft\u0131r\u0131lmas\u0131 da s\u00f6z konusudur. M\u00fclkiyetin kaybedilmesi ve bundan kaynaklanan di\u011fer maddi dezavantajlar i\u00e7in \u00f6nceki mal sahibine tazminat \u00f6denecektir. \u00d6zel arazinin kamula\u015ft\u0131r\u0131lmas\u0131 durumunda, bunun bir \u00f6zel sat\u0131\u015f i\u015flemi olarak kabul edilip edilmeyece\u011fi sorusu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>Yak\u0131n tarihli bir karara g\u00f6re, <a href=\"https:\/\/www.bundesfinanzhof.de\/content\/59-2019\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Mali Mahkeme<\/a> kamula\u015ft\u0131rmay\u0131 \u00f6zel bir sat\u0131\u015f i\u015flemi olarak g\u00f6rmemektedir, \u00e7\u00fcnk\u00fc ortada bir &#8220;sat\u0131\u015f&#8221; yoktur. Bir sat\u0131\u015f veya devralman\u0131n \u00f6zelli\u011fi, vergi m\u00fckellefi taraf\u0131ndan kas\u0131tl\u0131 olarak ekonomik faaliyette bulunulmas\u0131d\u0131r. Kamula\u015ft\u0131rma durumunda ise m\u00fclkiyetin kas\u0131tl\u0131 olarak devri s\u00f6z konusu de\u011fildir.<\/p>\n<p><strong>Bu nedenle, tazminat yoluyla \u00f6zel bir m\u00fclk\u00fcn de\u011ferinde meydana gelen de\u011fi\u015fiklikler gelir vergisine tabi de\u011fildir.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Arazinin kamula\u015ft\u0131r\u0131lmas\u0131 \u00f6zel bir sat\u0131\u015f i\u015flemi de\u011fildir.&#8221; Sat\u0131n al\u0131nd\u0131ktan sonra on y\u0131l i\u00e7inde sat\u0131lan \u00f6zel arazi, bina, daire vb. genellikle EStG&#8217;nin 23. maddesinin 1. f\u0131kras\u0131n\u0131n 1. c\u00fcmlesi uyar\u0131nca de\u011fer de\u011fi\u015fimleri \u00fczerinden gelir vergisine tabidir. Sat\u0131\u015ftan \u00f6nce belirli bir s\u00fcre boyunca kendi konut ama\u00e7lar\u0131 i\u00e7in kullan\u0131lan m\u00fclkler i\u00e7in d\u00fczenli olarak bir istisna uygulan\u0131r. \u00d6zel arazilerin kamula\u015ft\u0131r\u0131lmas\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":[1041,548,1177,934,1459],"tags":[1461,1465,1463],"class_list":["post-11246","post","type-post","status-publish","format-standard","hentry","category-arazi","category-bilgi-mektubu","category-bina","category-gelir-vergisi","category-kamulastirma","tag-arazinin-kamulastirilmasi","tag-flats","tag-oezel-satis-islemi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11246","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=11246"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11246\/revisions"}],"predecessor-version":[{"id":11274,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11246\/revisions\/11274"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}