{"id":9880,"date":"2018-07-16T06:00:38","date_gmt":"2018-07-16T04:00:38","guid":{"rendered":"https:\/\/tunal-stb.de\/paket-teslimat-hizmeti-uyari-uecretlerinin-oedenmesi-isin-karsiligi-degil-mi\/"},"modified":"2023-07-21T09:35:19","modified_gmt":"2023-07-21T07:35:19","slug":"paket-teslimat-hizmeti-uyari-uecretlerinin-oedenmesi-isin-karsiligi-degil-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/paket-teslimat-hizmeti-uyari-uecretlerinin-oedenmesi-isin-karsiligi-degil-mi\/","title":{"rendered":"Paket teslimat hizmeti: Uyar\u0131 \u00fccretlerinin \u00f6denmesi i\u015fin kar\u015f\u0131l\u0131\u011f\u0131 de\u011fil mi?"},"content":{"rendered":"

Paket teslimat hizmeti – devralma – uyar\u0131 cezalar\u0131 – \u00fccretler<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Paketzustelldienst: \u00dcbernahme von Verwarnungsgeldern kein Arbeitslohn?” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Uyar\u0131 cezalar\u0131, para cezalar\u0131 vb.<\/h2>\n

normalde ticari giderler veya gelirle ilgili giderler olarak d\u00fc\u015f\u00fclemez (bkz. \u00a7 4 paragraf 5 no. 8 ve \u00a7 9 paragraf 5 EStG). Bir i\u015fverenin \u00e7al\u0131\u015fan\u0131na para cezalar\u0131n\u0131 geri \u00f6dedi\u011fi durumlarda, i\u015fveren
\nGeri \u00f6demenin \u00e7al\u0131\u015fan i\u00e7in vergiye tabi \u00fccret olarak de\u011ferlendirilip de\u011ferlendirilmeyece\u011fi sorusu ortaya \u00e7\u0131kmaktad\u0131r. Federal Maliye Mahkemesi’nin eski bir karar\u0131na g\u00f6re, paket teslimat hizmeti veren bir i\u015fverenin<\/strong>, \u015fof\u00f6rlerinin (durmama kural\u0131n\u0131 ihlal etmeleri nedeniyle) neden oldu\u011fu uyar\u0131 cezalar\u0131n\u0131 a\u011f\u0131rl\u0131kl\u0131 olarak kendi ticari \u00e7\u0131karlar\u0131<\/strong> do\u011frultusunda \u00f6demesi durumunda \u00fccret vergisine tabi bir \u00fccret s\u00f6z konusu de\u011fildir.<\/p>\n

\u0130lk Derece Mahkemesinin yak\u0131n tarihli bir karar\u0131nda<\/h2>\n

\u00d6te yandan, bir nakliye firmas\u0131n\u0131n \u015fof\u00f6rlerine s\u00fcr\u00fc\u015f ve dinlenme s\u00fcrelerini ihlal ettikleri i\u00e7in uygulad\u0131\u011f\u0131 para cezalar\u0131n\u0131n \u00fcstlenilmesi i\u015f kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret olarak de\u011ferlendirilmi\u015f; bu durumda i\u015fverenin kendi ticari menfaati reddedilmi\u015ftir.<\/p>\n

Bu arada bir vergi mahkemesi, Federal Mali Mahkeme’nin eski i\u00e7tihad\u0131n\u0131 takip ederek, park ihlalleri nedeniyle s\u00fcr\u00fcc\u00fclerine \u00f6denen uyar\u0131 \u00fccretlerini \u00fccret olarak de\u011ferlendirmeyen bir paket da\u011f\u0131t\u0131m hizmeti lehine karar verdi. Ancak, ihtilaf konusu davan\u0131n kendine has \u00f6zellikleri vard\u0131: Uyar\u0131 cezalar\u0131 s\u00fcr\u00fcc\u00fclerine de\u011fil paket teslimat servisine kesilmi\u015fti; \u00fclke \u00e7ap\u0131nda faaliyet g\u00f6steren i\u015fveren, Karayolu Trafik Kanunu’nun 46. Maddesi uyar\u0131nca, duraklama yap\u0131lmayan b\u00f6lgeler veya yaya b\u00f6lgeleri gibi izin verilmeyen alanlarda y\u00fckleme ve bo\u015faltma i\u00e7in k\u0131sa s\u00fcreli duraklamalara izin veren muafiyetler i\u00e7in \u00e7e\u015fitli \u015fehirlerde ba\u015fvuruda bulunmu\u015ftu. Mali Mahkemenin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, koli teslimat\u0131 s\u0131ras\u0131nda \u00e7al\u0131\u015fanlar taraf\u0131ndan park ihlalleri i\u00e7in uyar\u0131 cezalar\u0131n\u0131n \u00f6denmesi, \u015firketin \u00e7ok bask\u0131n menfaatine yap\u0131ld\u0131\u011f\u0131 i\u00e7in vergiye tabi \u00fccretlere yol a\u00e7mam\u0131\u015ft\u0131r.<\/p>\n

Bu karara kar\u015f\u0131 temyiz ba\u015fvurusunda bulunulmu\u015f olup, davan\u0131n sonucu beklenmektedir.<\/h2>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 07\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 5. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_single_image image=”5365″ img_size=”full”][bsf-info-box icon=”Defaults-flag” icon_size=”32″ pos=”left”]\n

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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":"Paket teslimat hizmeti – devralma – uyar\u0131 cezalar\u0131 – \u00fccretler [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Paketzustelldienst: \u00dcbernahme von Verwarnungsgeldern kein Arbeitslohn?\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Uyar\u0131 cezalar\u0131, para cezalar\u0131 vb. normalde ticari giderler veya gelirle ilgili giderler olarak d\u00fc\u015f\u00fclemez (bkz. \u00a7 4 paragraf 5 no. 8 ve \u00a7 9 paragraf 5 EStG). Bir i\u015fverenin \u00e7al\u0131\u015fan\u0131na para cezalar\u0131n\u0131 geri \u00f6dedi\u011fi durumlarda,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,911,916],"tags":[918,917,919],"class_list":["post-9880","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-uecretler","category-uyarilar-icin-para-cezalari","tag-paket-teslimat-hizmeti","tag-uecretler","tag-uyarilar-icin-para-cezalari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9880","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=9880"}],"version-history":[{"count":19,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9880\/revisions"}],"predecessor-version":[{"id":10310,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9880\/revisions\/10310"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}