{"id":11456,"date":"2020-04-30T20:22:52","date_gmt":"2020-04-30T18:22:52","guid":{"rendered":"https:\/\/tunal-stb.de\/karma-kullanimli-mallar-icin-girdi-vergisi-indirimi-tahsis-sueresi\/"},"modified":"2023-07-21T09:36:42","modified_gmt":"2023-07-21T07:36:42","slug":"karma-kullanimli-mallar-icin-girdi-vergisi-indirimi-tahsis-sueresi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/karma-kullanimli-mallar-icin-girdi-vergisi-indirimi-tahsis-sueresi\/","title":{"rendered":"Karma kullan\u0131ml\u0131 mallar i\u00e7in girdi vergisi indirimi: Tahsis s\u00fcresi"},"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;Karma kullan\u0131ml\u0131 mallarda girdi vergisi indirimi: Tahsis D\u00f6nemi.&#8221;<\/h2>\n<p>Hem ticari hem de ticari olmayan (\u00f6zel) ama\u00e7larla kullan\u0131lan e\u015fyalar (karma kullan\u0131ml\u0131 e\u015fyalar olarak adland\u0131r\u0131l\u0131r)<\/p>\n<ul>\n<li>giri\u015fimcilik faaliyetinin geneli,<\/li>\n<li>Ger\u00e7ek giri\u015fimcilik kullan\u0131m\u0131na g\u00f6re giri\u015fimcilik alan\u0131na orant\u0131l\u0131 olarak veya<\/li>\n<li>Tamamen ticari olmayan (\u00f6zel) sekt\u00f6re tahsis edilmi\u015ftir<\/li>\n<\/ul>\n<p>atanacak. Tahsise ba\u011fl\u0131 olarak, girdi vergisi tam olarak, orant\u0131l\u0131 olarak veya hi\u00e7 kesilmeyebilir. Ancak, girdi vergisi indirimi i\u00e7in \u00f6n ko\u015ful, ticari kullan\u0131m\u0131n en az %10 oran\u0131nda olmas\u0131d\u0131r.<\/p>\n<p>Tahsis karar\u0131 d\u00fczenli olarak girdi vergisi indirimi talep edilerek verilir, &#8220;derhal&#8221; yap\u0131lmal\u0131 ve belgelendirilmelidir. Vergi makamlar\u0131 a\u00e7\u0131s\u0131ndan &#8220;derhal&#8221; genellikle KDV i\u00e7in avans beyannamesi \u00e7er\u00e7evesinde, en ge\u00e7 31 Temmuz&#8217;a kadar olan d\u00f6nemde anlam\u0131na gelmektedir. bir sonraki y\u0131l\u0131n y\u0131ll\u0131k KDV beyannamesinin sunulmas\u0131. \u0130lgili girdi vergisi indirimiyle birlikte y\u0131ll\u0131k KDV beyannamesinin daha sonra verilmemesi halinde, karma kullan\u0131m kalemine ili\u015fkin girdi vergisi indirimi, i\u015fletme varl\u0131klar\u0131na tahsisin art\u0131k zaman\u0131nda yap\u0131lmamas\u0131 nedeniyle hari\u00e7 tutulur.<\/p>\n<p>Ancak Federal Mali Mahkeme, tahsis s\u00fcresi a\u015f\u0131ld\u0131\u011f\u0131nda <strong>girdi vergisi indirim<\/strong> inin kaybedilmesinin AB hukukunu ihlal edip etmedi\u011fini Avrupa Adalet Divan\u0131&#8217;na inceletmeye devam ediyor.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Karma kullan\u0131ml\u0131 mallarda girdi vergisi indirimi: Tahsis D\u00f6nemi.&#8221; Hem ticari hem de ticari olmayan (\u00f6zel) ama\u00e7larla kullan\u0131lan e\u015fyalar (karma kullan\u0131ml\u0131 e\u015fyalar olarak adland\u0131r\u0131l\u0131r) giri\u015fimcilik faaliyetinin geneli, Ger\u00e7ek giri\u015fimcilik kullan\u0131m\u0131na g\u00f6re giri\u015fimcilik alan\u0131na orant\u0131l\u0131 olarak veya Tamamen ticari olmayan (\u00f6zel) sekt\u00f6re tahsis edilmi\u015ftir atanacak. Tahsise ba\u011fl\u0131 olarak, girdi vergisi tam olarak, orant\u0131l\u0131 olarak veya hi\u00e7 kesilmeyebilir....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,938,1148],"tags":[],"class_list":["post-11456","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-indirimi","category-oezel-kullanim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11456","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=11456"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11456\/revisions"}],"predecessor-version":[{"id":11652,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11456\/revisions\/11652"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}