{"id":9602,"date":"2018-05-22T09:30:27","date_gmt":"2018-05-22T07:30:27","guid":{"rendered":"https:\/\/tunal-stb.de\/emlak-vergisinin-degerlendirilmesi-icin-deger-tespitine-iliskin-duezenlemeler-anayasaya-aykiri\/"},"modified":"2023-07-21T09:17:44","modified_gmt":"2023-07-21T07:17:44","slug":"emlak-vergisinin-degerlendirilmesi-icin-deger-tespitine-iliskin-duezenlemeler-anayasaya-aykiri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/emlak-vergisinin-degerlendirilmesi-icin-deger-tespitine-iliskin-duezenlemeler-anayasaya-aykiri\/","title":{"rendered":"Emlak vergisinin de\u011ferlendirilmesi i\u00e7in de\u011fer tespitine ili\u015fkin d\u00fczenlemeler anayasaya ayk\u0131r\u0131"},"content":{"rendered":"

Y\u00f6netmelikler – De\u011ferleme – Emlak vergisinin anayasaya ayk\u0131r\u0131 olarak de\u011ferlendirilmesi – Vergi ipu\u00e7lar\u0131 – Vergi dan\u0131\u015fmanlar\u0131 – Holzwickede – Kamen – Hagen – L\u00fcnen – Dortmund<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Vorschriften zur Wertermittlung f\u00fcr die Bemessung der Grundsteuer verfassungswidrig” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Federal Anayasa Mahkemesi<\/h2>\n

“eski” federal eyaletlerdeki gayrimenkullerin tek tip de\u011ferlemesine ili\u015fkin mevcut d\u00fczenlemelerin en az\u0131ndan 2002 y\u0131l\u0131ndan bu yana anayasaya ayk\u0131r\u0131 oldu\u011funa karar vermi\u015ftir. Standart de\u011ferlerin 1964 y\u0131l\u0131 de\u011fer oranlar\u0131na dayal\u0131 olarak kullan\u0131lmas\u0131, gayrimenkullerin de\u011ferlemesinde ciddi bir e\u015fitsizli\u011fe yol a\u00e7m\u0131\u015ft\u0131r.<\/p>\n

Federal Anayasa Mahkemesi, yasama organ\u0131n\u0131 en ge\u00e7 31 Aral\u0131k 2019 tarihine kadar yeni bir d\u00fczenleme kabul etmeye \u00e7a\u011f\u0131rd\u0131.<\/h2>\n

Ancak, yeni d\u00fczenlemenin uygulanmas\u0131nda mahkemenin Ge\u00e7erlili\u011fin devam\u0131<\/strong> \u0130tiraz konusu \u00f6nceki de\u011ferleme d\u00fczenlemeleri 31 Aral\u0131k 2024 tarihine kadar be\u015f y\u0131l daha uygulanabilir; sadece takvim y\u0131l\u0131ndan itibaren uygulanabilir. 2025<\/strong> art\u0131k emlak vergisinin yaln\u0131zca (\u00f6nceden) takdir edilen standart de\u011ferler \u00fczerinden al\u0131nmas\u0131na izin verilmemektedir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 05\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Y\u00f6netmelikler – De\u011ferleme – Emlak vergisinin anayasaya ayk\u0131r\u0131 olarak de\u011ferlendirilmesi – Vergi ipu\u00e7lar\u0131 – Vergi dan\u0131\u015fmanlar\u0131 – Holzwickede – Kamen – Hagen – L\u00fcnen – Dortmund [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Vorschriften zur Wertermittlung f\u00fcr die Bemessung der Grundsteuer verfassungswidrig\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Federal Anayasa Mahkemesi “eski” federal eyaletlerdeki gayrimenkullerin tek tip de\u011ferlemesine ili\u015fkin mevcut d\u00fczenlemelerin en az\u0131ndan...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,818,662],"tags":[819],"class_list":["post-9602","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-birim-degerleme","category-emlak-vergisi","tag-degerleme"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9602","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=9602"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9602\/revisions"}],"predecessor-version":[{"id":9623,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9602\/revisions\/9623"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}