{"id":9911,"date":"2018-10-25T08:27:56","date_gmt":"2018-10-25T06:27:56","guid":{"rendered":"https:\/\/tunal-stb.de\/oezel-bilet-satisi-vergiye-tabi-mi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"oezel-bilet-satisi-vergiye-tabi-mi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/oezel-bilet-satisi-vergiye-tabi-mi\/","title":{"rendered":"\u00d6zel bilet sat\u0131\u015f\u0131 vergiye tabi mi?"},"content":{"rendered":"

\u00d6zel sat\u0131\u015f – biletler – vergiye tabi mi?<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Privater Verkauf von Eintrittskarten steuerpflichtig?” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1540448161373{margin-bottom: 10% !important;}”]<\/div><\/div><\/div><\/div><\/section>

Bilet sat\u0131\u015f\u0131<\/h2>\n

Biletleri t\u00fckenen konser veya spor etkinlikleri i\u00e7in yap\u0131lan \u00f6demeler, bireysel durumlarda \u00e7ok kazan\u00e7l\u0131 olabilir. Sat\u0131\u015f\u0131n “karaborsada” ger\u00e7ekle\u015fmesi gerekmiyor; resmi bilet sat\u0131c\u0131lar\u0131 da art\u0131k yeniden sat\u0131\u015f i\u00e7in platformlar sunuyor. Bu t\u00fcr sat\u0131\u015flar\u0131n yasall\u0131\u011f\u0131 sorusuna bak\u0131lmaks\u0131z\u0131n, bu t\u00fcr i\u015flemlerden elde edilen karlar\u0131n gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sorusu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n

Bir mali mahkeme<\/h2>\n

kar\u015f\u0131l\u0131k gelen k\u00e2rlar\u0131n prensip olarak vergilendirilemeyece\u011fini<\/strong> d\u00fc\u015f\u00fcnmektedir. Giri\u015f biletlerini menkul k\u0131ymet olarak g\u00f6r\u00fcr, ancak sermaye varl\u0131klar\u0131ndan elde edilen gelire ait menkul k\u0131ymetler olarak g\u00f6rmez; sonu\u00e7 olarak, bunlar\u0131n sat\u0131\u015f\u0131ndan elde edilen karlar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne yol a\u00e7abilecek hi\u00e7bir olgu yoktur. Dahas\u0131, vergi makamlar\u0131 bilet sat\u0131\u015flar\u0131ndan elde edilen k\u00e2rlar\u0131n vergilendirilmesini kurumsal anlamda sa\u011flayamaz; bu nedenle bireysel bilet sat\u0131\u015flar\u0131n\u0131n vergilendirilmesi “yap\u0131sal uygulama a\u00e7\u0131\u011f\u0131” nedeniyle anayasaya ayk\u0131r\u0131d\u0131r.<\/p>\n

Vergi makamlar\u0131n\u0131n bu g\u00f6r\u00fc\u015fe uyup uymayaca\u011f\u0131 ve karar\u0131n Federal Mali Mahkeme \u00f6n\u00fcnde ge\u00e7erli olup olmayaca\u011f\u0131 tart\u0131\u015fmal\u0131d\u0131r. Bununla birlikte, spek\u00fclatif kar olarak adland\u0131r\u0131lan y\u0131ll\u0131k 600 avroluk s\u0131n\u0131ra ula\u015f\u0131ld\u0131\u011f\u0131nda, karlar\u0131n en fazla vergilendirilebilir oldu\u011fu varsay\u0131labilir (bkz. \u00a7 23 EStG).<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 7. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1540448398581-3da9ee20-00a8-9″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-envelope-o” 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<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00d6zel sat\u0131\u015f – biletler – vergiye tabi mi? [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Privater Verkauf von Eintrittskarten steuerpflichtig?\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1540448161373{margin-bottom: 10% !important;}\"]Bilet sat\u0131\u015f\u0131 Biletleri t\u00fckenen konser veya spor etkinlikleri i\u00e7in yap\u0131lan \u00f6demeler, bireysel durumlarda \u00e7ok kazan\u00e7l\u0131 olabilir. Sat\u0131\u015f\u0131n “karaborsada” ger\u00e7ekle\u015fmesi gerekmiyor; resmi bilet sat\u0131c\u0131lar\u0131 da art\u0131k yeniden sat\u0131\u015f i\u00e7in platformlar sunuyor. Bu t\u00fcr sat\u0131\u015flar\u0131n yasall\u0131\u011f\u0131 sorusuna...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[939,548,934],"tags":[947],"class_list":["post-9911","post","type-post","status-publish","format-standard","hentry","category-biletler","category-bilgi-mektubu","category-gelir-vergisi","tag-biletler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9911","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=9911"}],"version-history":[{"count":20,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9911\/revisions"}],"predecessor-version":[{"id":10323,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9911\/revisions\/10323"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}