{"id":9552,"date":"2018-04-09T08:00:52","date_gmt":"2018-04-09T06:00:52","guid":{"rendered":"https:\/\/tunal-stb.de\/calisanlar-ve-is-arkadaslari-icin-futbol-biletleri\/"},"modified":"2023-07-21T09:17:36","modified_gmt":"2023-07-21T07:17:36","slug":"calisanlar-ve-is-arkadaslari-icin-futbol-biletleri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/calisanlar-ve-is-arkadaslari-icin-futbol-biletleri\/","title":{"rendered":"\u00c7al\u0131\u015fanlar ve i\u015f arkada\u015flar\u0131 i\u00e7in futbol biletleri"},"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>\u00c7al\u0131\u015fanlar ve i\u015f arkada\u015flar\u0131 i\u00e7in futbol biletleri &#8211; Vergi dan\u0131\u015fmanlar\u0131 &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen &#8211; Dortmund<br \/>\n<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Fu\u00dfballkarten f\u00fcr Arbeitnehmer und Gesch\u00e4ftsfreunde&#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\"><div class=\"column\">\n<p><strong>\u00c7al\u0131\u015fanlar ve i\u015f ortaklar\u0131 i\u00e7in futbol biletleri<\/strong>, i\u015f ortaklar\u0131na ve \u00e7al\u0131\u015fanlara yap\u0131lan ayni yard\u0131mlar, ikincisi i\u00e7in d\u00fczenli olarak vergiye tabi gelire aittir. Bununla birlikte, ba\u011f\u0131\u015f\u00e7\u0131 g\u00f6t\u00fcr\u00fc bir vergilendirme uygulayabilir ve b\u00f6ylece al\u0131c\u0131n\u0131n sonunda vergilendirmeden ka\u00e7\u0131nabilir (bkz. \u00a7 37b EStG). Organizat\u00f6r\u00fcn \u00e7al\u0131\u015fanlar\u0131n\u0131n da bir m\u00fc\u015fteri etkinli\u011fine kat\u0131lmas\u0131 durumunda, \u00e7al\u0131\u015fanlara vergilendirilebilir bir fayda sa\u011flanmamaktad\u0131r; kat\u0131l\u0131mlar\u0131 genellikle i\u015fverenin kendi \u00e7\u0131kar\u0131na olmaktad\u0131r.<\/p>\n<p>Ancak, futbol ma\u00e7lar\u0131na yap\u0131lan ortak ziyaretlere ili\u015fkin yak\u0131n tarihli bir kararda, bir vergi mahkemesi, ziyaretler temsil ve reklam amac\u0131yla yap\u0131lm\u0131\u015f olsa bile, \u00e7al\u0131\u015fanlar\u0131n ma\u00e7a olan ilgisinin g\u00f6z ard\u0131 edilemeyece\u011fine karar vermi\u015ftir; mahkeme ayr\u0131ca bu ba\u011flamda vergiye tabi bir menfaat (\u00fccret) oldu\u011funu varsaym\u0131\u015ft\u0131r.<\/p>\n<div class=\"column\">\n<p>\u0130htilaf konusu olayda, \u00e7al\u0131\u015fanlar ve i\u015f ortaklar\u0131 ile \u015firket tesislerinde \u00f6nceden bir toplant\u0131 yap\u0131lm\u0131\u015f, genel m\u00fcd\u00fcr taraf\u0131ndan bir konu\u015fma yap\u0131lm\u0131\u015f ve ard\u0131ndan stadyuma ortak bir ziyaret ger\u00e7ekle\u015ftirilmi\u015ftir. \u00c7al\u0131\u015fanlar\u0131n kat\u0131lma zorunlulu\u011fu olmad\u0131\u011f\u0131 gibi, stadyumda kald\u0131klar\u0131 s\u00fcre boyunca yerine getirmeleri gereken herhangi bir \u015firket g\u00f6revi de yoktu.<\/p>\n<p>Mahkeme, \u00e7al\u0131\u015fanlar taraf\u0131ndan yap\u0131lan (kabul) masraflar\u0131n\u0131n vergilendirilebilir \u00fccretler oldu\u011funu ve bunlar\u0131n da EStG&#8217;nin 37b maddesi uyar\u0131nca sabit bir oranda vergilendirilebilece\u011fini varsaym\u0131\u015ft\u0131r. Genel olarak, mahkeme, bir futbol ma\u00e7\u0131na kat\u0131lman\u0131n y\u00fcksek deneyimsel de\u011fere sahip al\u0131\u015f\u0131lm\u0131\u015f bir bo\u015f zaman aktivitesi olmas\u0131 nedeniyle, \u00e7al\u0131\u015fanlar\u0131n menfaat karakterinin bask\u0131n oldu\u011funa karar vermi\u015ftir.<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 04\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 5. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div>\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:1553605274314-7edab498-3d2e-4&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00c7al\u0131\u015fanlar ve i\u015f arkada\u015flar\u0131 i\u00e7in futbol biletleri &#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=\"Fu\u00dfballkarten f\u00fcr Arbeitnehmer und Gesch\u00e4ftsfreunde\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"] \u00c7al\u0131\u015fanlar ve i\u015f ortaklar\u0131 i\u00e7in futbol biletleri, i\u015f ortaklar\u0131na ve \u00e7al\u0131\u015fanlara yap\u0131lan ayni yard\u0131mlar, ikincisi i\u00e7in d\u00fczenli olarak vergiye tabi gelire aittir. Bununla birlikte, ba\u011f\u0131\u015f\u00e7\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":[548,761,765],"tags":[768],"class_list":["post-9552","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-duez-vergi","category-nakit-disi-faydalar","tag-futbol-biletleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9552","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=9552"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9552\/revisions"}],"predecessor-version":[{"id":9562,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9552\/revisions\/9562"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}