{"id":9570,"date":"2018-04-23T08:05:10","date_gmt":"2018-04-23T06:05:10","guid":{"rendered":"https:\/\/tunal-stb.de\/geriye-doenuek-vergi-oedemelerinin-faizi-anayasal\/"},"modified":"2023-07-21T09:17:41","modified_gmt":"2023-07-21T07:17:41","slug":"geriye-doenuek-vergi-oedemelerinin-faizi-anayasal","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/geriye-doenuek-vergi-oedemelerinin-faizi-anayasal\/","title":{"rendered":"Geriye d\u00f6n\u00fck vergi \u00f6demelerinin faizi anayasal"},"content":{"rendered":"

Faiz – geri \u00f6denen vergi – vergi dan\u0131\u015fmanlar\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen – Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verzinsung von Steuernachzahlungen verfassungsgem\u00e4\u00df” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Gelir vergisi, kurumlar vergisi, ticaret vergisi ve ciro vergisi tarhiyatlar\u0131ndan kaynaklanan geri vergi \u00f6demeleri veya iadeleri – d\u00fczenli olarak 15 ayl\u0131k bir \u00f6demesiz d\u00f6nemden sonra – her tam ay i\u00e7in %0,5’lik bir yasal faiz oran\u0131na tabidir (bkz. Alman Mali Kanunu’nun 233a ve 238. maddeleri).<\/p>\n

Federal Maliye Mahkemesi yak\u0131n tarihli bir karar\u0131nda bu d\u00fczenlemenin – faiz miktar\u0131 a\u00e7\u0131s\u0131ndan da (y\u0131ll\u0131k %6) – sak\u0131ncal\u0131 olmad\u0131\u011f\u0131na karar vermi\u015ftir.<\/p>\n

\u0130htilaf konusu olayda, bir vergi m\u00fckellefi gecikme faizi tahakkukuna kar\u015f\u0131 dava a\u00e7m\u0131\u015ft\u0131r. Davac\u0131, 100.000 Euro’luk bir gelir vergisi geri \u00f6demesi beklentisini g\u00f6z \u00f6n\u00fcnde bulundurarak, bu arada vergi dairesine g\u00f6n\u00fcll\u00fc (daha d\u00fc\u015f\u00fck) bir \u00f6deme yapm\u0131\u015ft\u0131r.<\/p>\n

Federal Maliye Mahkemesi, g\u00f6n\u00fcll\u00fc \u00f6deme dikkate al\u0131nd\u0131ktan sonra belirlenen kalan vergi bor\u00e7lar\u0131na ili\u015fkin faizi onaylad\u0131.<\/p>\n

Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, y\u0131ll\u0131k %6’l\u0131k faiz oran\u0131 – en az\u0131ndan 2013<\/strong> y\u0131l\u0131 i\u00e7in – Deutsche Bundesbank’tan al\u0131nan bilgilere dayanarak k\u0131sa ve uzun vadeli mevduat ve krediler i\u00e7in faiz oranlar\u0131 aral\u0131\u011f\u0131nda oldu\u011fundan, orant\u0131l\u0131l\u0131k ilkesinin ihlali de s\u00f6z konusu de\u011fildir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1523968830828-2a4bce8f-d1a4-8″ include=”5553,5552,5551,5550,5549,5548″]<\/div><\/div><\/div><\/div><\/section>
[bsf-info-box icon=”Defaults-bell” icon_size=”32″ icon_style=”advanced” icon_border_spacing=”50″ title=”Sizin i\u00e7in bilgi hizmetimiz – herkes i\u00e7in bir \u015fey” pos=”left”]\n
A) Sipari\u015f b\u00fclteni<\/strong><\/div>\n

Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir…<\/p>\n

<\/div>\n
B) Bilgilendirme mektubuna abone olun<\/strong><\/div>\n
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E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda her zaman en son s\u00fcr\u00fcm\u00fc alacaks\u0131n\u0131z.<\/strong> her ay\u0131n ba\u015f\u0131nda.<\/strong><\/p>\n

<\/div>\n
C) E-posta yoluyla bloga abone olun<\/strong><\/div>\n
\n
\n

Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Faiz – geri \u00f6denen vergi – vergi dan\u0131\u015fmanlar\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen – Dortmund [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verzinsung von Steuernachzahlungen verfassungsgem\u00e4\u00df\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Gelir vergisi, kurumlar vergisi, ticaret vergisi ve ciro vergisi tarhiyatlar\u0131ndan kaynaklanan geri vergi \u00f6demeleri veya iadeleri – d\u00fczenli olarak 15 ayl\u0131k bir \u00f6demesiz d\u00f6nemden sonra – her tam ay...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,790,794],"tags":[796,795],"class_list":["post-9570","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-gecikme-faizi","category-geri-vergi-oedemeleri","tag-faiz","tag-geri-vergi-oedemeleri"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9570","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=9570"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9570\/revisions"}],"predecessor-version":[{"id":9592,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9570\/revisions\/9592"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}