{"id":9521,"date":"2018-03-29T08:00:01","date_gmt":"2018-03-29T06:00:01","guid":{"rendered":"https:\/\/tunal-stb.de\/alimla-ilgili-ueretim-maliyetleri-dekoratif-onarimlar-ve-bagimsiz-yapi-parcalari\/"},"modified":"2023-07-21T09:17:31","modified_gmt":"2023-07-21T07:17:31","slug":"alimla-ilgili-ueretim-maliyetleri-dekoratif-onarimlar-ve-bagimsiz-yapi-parcalari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/alimla-ilgili-ueretim-maliyetleri-dekoratif-onarimlar-ve-bagimsiz-yapi-parcalari\/","title":{"rendered":"Al\u0131mla ilgili \u00fcretim maliyetleri: Dekoratif onar\u0131mlar ve ba\u011f\u0131ms\u0131z yap\u0131 par\u00e7alar\u0131"},"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><strong>Dekoratif onar\u0131mlar &#8211; \u00fcretim maliyetleri &#8211; vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Anschaffungsnahe Herstellungskosten: Sch\u00f6nheitsreparaturen und selbst\u00e4ndige Geb\u00e4udeteile&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<\/div><\/div><\/div><\/div><\/section><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>Bir m\u00fclk\u00fcn sat\u0131n al\u0131nmas\u0131ndan itibaren \u00fc\u00e7 y\u0131l i\u00e7inde yap\u0131lan ve sat\u0131n alma maliyetlerinin %15&#8217;ini a\u015fan onar\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in yap\u0131lan harcamalar (KDV hari\u00e7) hemen d\u00fc\u015f\u00fclemez, ancak amortisman yoluyla dikkate al\u0131nabilir (sat\u0131n almaya yak\u0131n \u00fcretim maliyetleri; \u00a7 6 paragraf 1 no. 1aEStG).<\/p>\n<p>Federal Maliye Mahkemesi, tamamen kozmetik ama\u00e7l\u0131 onar\u0131mlar\u0131n da bu s\u0131n\u0131ra dahil oldu\u011funa karar vermi\u015fti. Vergi makamlar\u0131 genellikle t\u00fcm a\u00e7\u0131k davalarda daha kat\u0131 i\u00e7tihat hukukunu uygulamaktad\u0131r; \u015fimdiye kadar sadece bir yenileme ile yak\u0131n bir mekansal, zamansal ve olgusal ba\u011flant\u0131 %15 s\u0131n\u0131r\u0131na dahil edilmeye yol a\u00e7m\u0131\u015ft\u0131r.<\/p>\n<p>Ayr\u0131ca, Federal Maliye Mahkemesi, farkl\u0131 \u015fekilde kullan\u0131lan birka\u00e7 birimden olu\u015fan binalar i\u00e7in %15&#8217;lik s\u0131n\u0131r\u0131n t\u00fcm binaya de\u011fil, binan\u0131n ilgili ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcne uygulanaca\u011f\u0131n\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r. Bu nedenle vergi makamlar\u0131 art\u0131k bu konudaki \u00f6nceki hukuki g\u00f6r\u00fc\u015flerine ba\u011fl\u0131 kalmamaktad\u0131r.<\/p>\n<p>Sat\u0131n alma s\u00f6zle\u015fmesinin veya e\u015fde\u011fer yasal d\u00fczenlemenin 1 Ocak 2017&#8217;den \u00f6nce yap\u0131ld\u0131\u011f\u0131 durumlarda, vergi makamlar\u0131n\u0131n talep \u00fczerine kozmetik onar\u0131mlar ve bina ile ilgili bedel konusunda \u00f6nceki yasal yorumu uygulamaya devam edece\u011fi unutulmamal\u0131d\u0131r. \u00d6rnek olayda, daha lehte olan eski hukuki yorum, masraflar\u0131n derhal d\u00fc\u015f\u00fclmesini sa\u011flamak i\u00e7in burada temel olarak kullan\u0131labilir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 03\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 4. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><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\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1522059234308-08433913-ff14-9&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Dekoratif onar\u0131mlar &#8211; \u00fcretim maliyetleri &#8211; vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Anschaffungsnahe Herstellungskosten: Sch\u00f6nheitsreparaturen und selbst\u00e4ndige Geb\u00e4udeteile\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Bir m\u00fclk\u00fcn sat\u0131n al\u0131nmas\u0131ndan itibaren \u00fc\u00e7 y\u0131l i\u00e7inde yap\u0131lan ve sat\u0131n alma maliyetlerinin %15&#8217;ini a\u015fan onar\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in yap\u0131lan harcamalar (KDV hari\u00e7) hemen d\u00fc\u015f\u00fclemez, ancak amortisman yoluyla...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,737,735],"tags":[738],"class_list":["post-9521","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-kozmetik-onarimlar","category-ueretim-maliyetleri","tag-kozmetik-onarimlar"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9521","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=9521"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9521\/revisions"}],"predecessor-version":[{"id":9534,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9521\/revisions\/9534"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}