{"id":9525,"date":"2018-04-19T08:00:13","date_gmt":"2018-04-19T06:00:13","guid":{"rendered":"https:\/\/tunal-stb.de\/esnaf-hizmetleri-olarak-kalkinma-katkilari\/"},"modified":"2023-07-21T09:17:32","modified_gmt":"2023-07-21T07:17:32","slug":"esnaf-hizmetleri-olarak-kalkinma-katkilari","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/esnaf-hizmetleri-olarak-kalkinma-katkilari\/","title":{"rendered":"Esnaf hizmetleri olarak kalk\u0131nma katk\u0131lar\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>Esnaf hizmetleri &#8211; Geli\u015ftirme katk\u0131lar\u0131 &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen &#8211; Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Erschlie\u00dfungsbeitr\u00e4ge als Handwerkerleistungen? &#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Yenileme, bak\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in zanaatkar hizmetleri i\u00e7in y\u0131ll\u0131k 1.200 Euro&#8217;yu ge\u00e7memek kayd\u0131yla harcamalar\u0131n %20&#8217;si oran\u0131nda bir vergi indirimi mevcuttur; faiz indirimli kredilerin veya vergisiz s\u00fcbvansiyonlar\u0131n kullan\u0131ld\u0131\u011f\u0131 kamu taraf\u0131ndan finanse edilen \u00f6nlemler uygun de\u011fildir. Buna ek olarak, harcamalar ticari harcamalar veya gelirle ilgili harcamalar olamaz ve (i\u015f) hizmetleri bir AB\/AEA \u00fclkesinde ki\u015finin <strong>kendi hanesinde<\/strong> sa\u011flanmal\u0131d\u0131r.<\/p>\n<p>Yol yap\u0131m\u0131 gibi geli\u015ftirme katk\u0131lar\u0131n\u0131n zanaatk\u00e2r hizmetleri olarak de\u011ferlendirilip de\u011ferlendirilemeyece\u011fi ve de\u011ferlendirilecekse ne \u00f6l\u00e7\u00fcde de\u011ferlendirilece\u011fi hen\u00fcz y\u00fcksek mahkemeler taraf\u0131ndan karara ba\u011flanmam\u0131\u015ft\u0131r. Vergi makamlar\u0131 genellikle kamu sekt\u00f6r\u00fc veya onun g\u00f6revlendirdi\u011fi bir y\u00fcklenici taraf\u0131ndan sa\u011flanan tedbirler i\u00e7in vergi indirimini reddederken, \u00e7e\u015fitli vergi mahkemeleri bunu bir ret nedeni olarak g\u00f6rmemektedir.<\/p>\n<p>Ancak, mahkemeler uygun tedbirlerin kapsam\u0131 konusunda hemfikir de\u011fildir. Bir vergi mahkemesi katk\u0131 paylar\u0131n\u0131 (malzeme maliyetleri d\u00fc\u015f\u00fcld\u00fckten sonra) dikkate al\u0131rken, bir di\u011feri sadece m\u00fclke eri\u015fim yoluna atfedilebilecek i\u015f\u00e7ilik maliyetlerini kabul etmi\u015f ve planlama maliyetlerini (zanaatkar hizmetleri yok) ve yolun kendisi i\u00e7in i\u015f\u00e7ilik maliyetlerini evle ilgili olmad\u0131\u011f\u0131 i\u00e7in hari\u00e7 tutmu\u015ftur.<\/p>\n<p>Bu karara kar\u015f\u0131 Federal Mali Mahkeme nezdinde temyiz ba\u015fvurusunda bulunulmu\u015f olup, karar beklenmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. 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:1523260296380-6178914e-8441-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Esnaf hizmetleri &#8211; Geli\u015ftirme katk\u0131lar\u0131 &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen &#8211; Dortmund [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erschlie\u00dfungsbeitr\u00e4ge als Handwerkerleistungen? \" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Yenileme, bak\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in zanaatkar hizmetleri i\u00e7in y\u0131ll\u0131k 1.200 Euro&#8217;yu ge\u00e7memek kayd\u0131yla harcamalar\u0131n %20&#8217;si oran\u0131nda bir vergi indirimi mevcuttur; faiz indirimli kredilerin veya vergisiz s\u00fcbvansiyonlar\u0131n kullan\u0131ld\u0131\u011f\u0131 kamu...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,674,748,675],"tags":[752,753],"class_list":["post-9525","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-evle-ilgili-hizmetler-el-isi","category-gelistirme-katkilari","category-vergi-indirimi","tag-gelistirme-katkilari","tag-usta-servis"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9525","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=9525"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9525\/revisions"}],"predecessor-version":[{"id":9546,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9525\/revisions\/9546"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}