{"id":11383,"date":"2019-08-27T12:52:06","date_gmt":"2019-08-27T10:52:06","guid":{"rendered":"https:\/\/tunal-stb.de\/ticari-muelkler-icin-irtifak-hakki-tazminati-veya-tek-seferlik-tazminat\/"},"modified":"2023-07-21T09:36:32","modified_gmt":"2023-07-21T07:36:32","slug":"ticari-muelkler-icin-irtifak-hakki-tazminati-veya-tek-seferlik-tazminat","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ticari-muelkler-icin-irtifak-hakki-tazminati-veya-tek-seferlik-tazminat\/","title":{"rendered":"Ticari m\u00fclkler i\u00e7in irtifak hakk\u0131 tazminat\u0131 veya tek seferlik tazminat"},"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>Ticari m\u00fclkler i\u00e7in irtifak hakk\u0131 tazminat\u0131 veya tek seferlik tazminat<\/p>\n<p>Elektrik, su, gaz veya b\u00f6lgesel \u0131s\u0131tma tedariki ve at\u0131k suyun bertaraf\u0131 i\u00e7in bazen \u00f6zel veya \u015firket m\u00fclkleri \u00fczerinden borular\u0131n ge\u00e7irilmesi gerekir. Bu kullan\u0131m genellikle bir defaya mahsus bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda tapu siciline s\u0131n\u0131rl\u0131 bir ki\u015fisel irtifak hakk\u0131 kaydedilerek g\u00fcvence alt\u0131na al\u0131n\u0131r.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Federal Maliye Mahkemesi (Bundesfinanzhof), a\u015fa\u011f\u0131daki \u00f6zelliklere sahip bir m\u00fclkle ilgili olarak karar vermi\u015ftir  <strong>\u00d6zel varl\u0131klar<\/strong>  Federal Almanya Cumhuriyeti Adalet Divan\u0131, s\u0131n\u0131rs\u0131z bir s\u00fcre i\u00e7in s\u0131n\u0131rl\u0131 bir ki\u015fisel irtifak hakk\u0131n\u0131n tescili i\u00e7in \u00f6denen bu t\u00fcr bir tazminat\u0131n, ne kiralama ve kiraya verme gelirinin bir par\u00e7as\u0131 ne de di\u011fer gelirlerin bir par\u00e7as\u0131 oldu\u011funa, \u00e7\u00fcnk\u00fc b\u00f6yle bir hakk\u0131n verilmesinin bir kullan\u0131m devri de\u011fil, sat\u0131\u015fa benzer bir i\u015flem oldu\u011funa karar vermi\u015ftir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Bununla birlikte, yak\u0131n tarihli bir kararda, <a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Mali Mahkeme<\/a>, <strong>ticari varl\u0131klara<\/strong> ait bir m\u00fclk i\u00e7in ilgili bir irtifak hakk\u0131 verilmesi i\u00e7in <strong>vergilendirilebilir gelir<\/strong> varsaym\u0131\u015ft\u0131r. Tazminat do\u011frudan i\u015fle ilgilidir ve bu nedenle <strong>ticari gelir<\/strong> olarak kaydedilmelidir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Mahkeme ayr\u0131ca, k\u00e2r\u0131n bir <strong>gelir fazlas\u0131 tablosu<\/strong> arac\u0131l\u0131\u011f\u0131yla belirlenmesi halinde, tazminat\u0131n <strong>al\u0131nd\u0131\u011f\u0131<\/strong> y\u0131l vergilendirilebilece\u011fini belirtmi\u015ftir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Birka\u00e7 y\u0131la yay\u0131lan da\u011f\u0131t\u0131m (EStG \u00a7 11, paragraf 1, c\u00fcmle 3) m\u00fcmk\u00fcn de\u011fildir, \u00e7\u00fcnk\u00fc bu (zaman s\u0131n\u0131rl\u0131) bir kullan\u0131m devri de\u011fil, sat\u0131\u015fa benzer bir i\u015flemdir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ticari m\u00fclkler i\u00e7in irtifak hakk\u0131 tazminat\u0131 veya tek seferlik tazminat Elektrik, su, gaz veya b\u00f6lgesel \u0131s\u0131tma tedariki ve at\u0131k suyun bertaraf\u0131 i\u00e7in bazen \u00f6zel veya \u015firket m\u00fclkleri \u00fczerinden borular\u0131n ge\u00e7irilmesi gerekir. Bu kullan\u0131m genellikle bir defaya mahsus bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda tapu siciline s\u0131n\u0131rl\u0131 bir ki\u015fisel irtifak hakk\u0131 kaydedilerek g\u00fcvence alt\u0131na al\u0131n\u0131r. Federal Maliye Mahkemesi (Bundesfinanzhof),...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1041,548,1124,1506,904,967],"tags":[1447,1508,1507],"class_list":["post-11383","post","type-post","status-publish","format-standard","hentry","category-arazi","category-bilgi-mektubu","category-gelir-fazlasi-tablosu","category-isletme-geliri","category-isletme-varliklari","category-kiralama-ve-leasing","tag-arazi-kaydi","tag-bertaraf","tag-is-yerleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11383","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=11383"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11383\/revisions"}],"predecessor-version":[{"id":11417,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11383\/revisions\/11417"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}