{"id":9762,"date":"2018-07-02T11:56:00","date_gmt":"2018-07-02T09:56:00","guid":{"rendered":"https:\/\/tunal-stb.de\/2015ten-itibaren-oedenmemis-borclara-faiz-uygulanmasi-anayasaya-aykiri\/"},"modified":"2023-07-21T09:34:17","modified_gmt":"2023-07-21T07:34:17","slug":"2015ten-itibaren-oedenmemis-borclara-faiz-uygulanmasi-anayasaya-aykiri","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/2015ten-itibaren-oedenmemis-borclara-faiz-uygulanmasi-anayasaya-aykiri\/","title":{"rendered":"2015’ten itibaren \u00f6denmemi\u015f bor\u00e7lara faiz uygulanmas\u0131 anayasaya ayk\u0131r\u0131"},"content":{"rendered":"

De\u011ferlendirme – gecikme faizi – 2015’ten itibaren – anayasal de\u011fil<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Festsetzung von Nachzahlungszinsen ab 2015 nicht verfassungsgem\u00e4\u00df” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Vergi iadeleri i\u00e7in<\/h2>\n

Gelir vergisi, kurumlar vergisi, ticaret vergisi ve ciro vergisi tarhiyatlar\u0131nda tam faiz (\u00a7 238 AO ile ba\u011flant\u0131l\u0131 olarak \u00a7 233a) uygulan\u0131r. Bundan sonra, ilgili iadeler ve ek \u00f6demeler, d\u00fczenli olarak 15 ayl\u0131k bir bekleme s\u00fcresinin sona ermesinden sonraki her tam ay i\u00e7in %0,5’lik yasal faiz oran\u0131nda faize tabi olacakt\u0131r.<\/p>\n

Ge\u00e7mi\u015fte<\/h2>\n

y\u0131ll\u0131k %6’l\u0131k faiz oran\u0131n\u0131n, \u00f6zellikle de mevcut piyasa faiz oran\u0131 g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, art\u0131k uygun olmad\u0131\u011f\u0131na dair g\u00f6r\u00fc\u015fler artmaktad\u0131r.<\/p>\n

Yeni bir kararda<\/h2>\n

Federal Maliye Mahkemesi’nin karar\u0131yla, vergi bor\u00e7lar\u0131na faiz uygulanmas\u0131na ili\u015fkin mevcut uygulama ilk kez en y\u00fcksek mahkeme taraf\u0131ndan sorgulan\u0131r hale geldi. Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, faiz oran\u0131n\u0131n yasal d\u00fczeyi<\/strong> i\u00e7in hi\u00e7bir<\/strong> olgusal gerek\u00e7e bulunmamaktad\u0131r. Faizin (orijinal) amac\u0131 olan, vergi m\u00fckellefinin verginin \u00f6denmedi\u011fi d\u00f6nemde bir miktar paray\u0131 elden \u00e7\u0131karabilmesinden kaynaklanan kullan\u0131m avantaj\u0131n\u0131n kayma\u011f\u0131n\u0131 yemek, faiz oranlar\u0131n\u0131n d\u00fc\u015f\u00fck seviyesi g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda ger\u00e7ek\u00e7i de\u011fildi. Ayr\u0131ca, faiz oranlar\u0131n\u0131n d\u00fc\u015f\u00fck oldu\u011fu d\u00f6nemlerde, faiz oran\u0131n\u0131n ger\u00e7ek\u00e7i olmayan bir \u015fekilde de\u011ferlendirilmesi, vergi matrah\u0131 \u00fczerinde yasal olarak temelsiz bir ek \u00fccret anlam\u0131na gelmektedir. Dolay\u0131s\u0131yla, “faiz oran\u0131n\u0131n hukukun \u00fcst\u00fcnl\u00fc\u011f\u00fc ilkesinden kaynaklanan a\u015f\u0131r\u0131l\u0131k yasa\u011f\u0131na (Anayasa Madde 20 (3)) uygun olup olmad\u0131\u011f\u0131 konusunda ciddi anayasal \u015f\u00fcpheler” vard\u0131.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

yasa koyucuyu faiz oran\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fcl\u00fcp d\u00fc\u015f\u00fcr\u00fclmeyece\u011fini g\u00f6zden ge\u00e7irmeye \u00e7a\u011f\u0131rmaktad\u0131r.<\/p>\n

Bu karara istinaden, etkilenen t\u00fcm faiz de\u011ferlendirmelerine itiraz edilebilir ve 2015’ten itibaren de\u011ferlendirme d\u00f6nemleri i\u00e7in ilgili uygulaman\u0131n ask\u0131ya al\u0131nmas\u0131 sa\u011flanabilir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 1. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1530525127207-dcde6679-c5b9-5″ include=”5553,5552,5551,5550,5549,5548″][bsf-info-box icon=”Defaults-exclamation-circle” icon_size=”32″ pos=”left”]\n

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