{"id":9912,"date":"2018-10-09T08:44:48","date_gmt":"2018-10-09T06:44:48","guid":{"rendered":"https:\/\/tunal-stb.de\/1lik-kural-icin-kullanimin-geri-cekilmesinin-sinirlandirilmasi\/"},"modified":"2023-07-21T09:35:19","modified_gmt":"2023-07-21T07:35:19","slug":"1lik-kural-icin-kullanimin-geri-cekilmesinin-sinirlandirilmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/1lik-kural-icin-kullanimin-geri-cekilmesinin-sinirlandirilmasi\/","title":{"rendered":"1’lik kural i\u00e7in kullan\u0131m\u0131n geri \u00e7ekilmesinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131"},"content":{"rendered":"

Ara\u00e7 kullan\u0131m\u0131 – S\u0131n\u0131rlama – Kullan\u0131m\u0131n geri \u00e7ekilmesi – %1 kural\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Begrenzung der Nutzungsentnahme bei 1%-Regelung, PKW-Nutzung.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

E\u011fer bir \u015firket arabas\u0131<\/h2>\n

giri\u015fimci veya yak\u0131nlar\u0131 taraf\u0131ndan \u00f6zel ama\u00e7lar i\u00e7in de kullan\u0131l\u0131yorsa, yap\u0131lan harcamalar i\u015fletme giderleri olarak d\u00fc\u015f\u00fclemez, ancak \u00e7ekilme olarak muhasebele\u015ftirilir. Prensip olarak, bu “kullan\u0131m ama\u00e7l\u0131 \u00e7eki\u015fler”, ticari kullan\u0131m\u0131n %50’den fazla olmas\u0131 halinde, ilk kay\u0131t s\u0131ras\u0131ndaki yurt i\u00e7i br\u00fct liste fiyat\u0131n\u0131n ayl\u0131k %1’i oran\u0131nda de\u011ferlendirilebilir.<\/p>\n

Bu %1 kural\u0131na alternatif olarak, \u00f6zel kullan\u0131m de\u011feri uygun bir s\u00fcr\u00fcc\u00fc seyir defteri ve kan\u0131tlanm\u0131\u015f ger\u00e7ek harcamalar temelinde belirlenebilir.<\/p>\n

\u00d6zellikle ikinci el<\/h2>\n

veya tamamen amortismana tabi tutulmu\u015f bir binek otomobil i\u00e7in %1 kural\u0131 ile belirlenen \u00f6zel kullan\u0131m de\u011feri, binek otomobil i\u00e7in fiilen katlan\u0131lan toplam maliyetten daha y\u00fcksek olabilir. Bu nedenle vergi makamlar\u0131, hakkaniyet gere\u011fi, \u00f6zel pay\u0131n toplam maliyetin en fazla bir miktar\u0131 olarak de\u011ferlendirilmesi i\u00e7in bir \u00fcst s\u0131n\u0131r \u00f6ng\u00f6rmektedir.<\/p>\n

1 kural\u0131 sadece %50’den fazla i\u015f kullan\u0131m\u0131 durumunda uygulanabilse bile, Federal Mali Mahkeme, toplam maliyetlerin %50’sinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131n\u0131 anayasal nedenlerle gerekli g\u00f6rmemektedir, \u00e7\u00fcnk\u00fc sabit oranl\u0131 %1 kural\u0131n\u0131n uygulanmas\u0131ndan d\u00fczg\u00fcn bir s\u00fcr\u00fcc\u00fc seyir defteri tutularak ka\u00e7\u0131n\u0131labilir.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 6. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1539067089878-0914d1a4-df4a-9″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-info-circle” 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":"Ara\u00e7 kullan\u0131m\u0131 – S\u0131n\u0131rlama – Kullan\u0131m\u0131n geri \u00e7ekilmesi – %1 kural\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Begrenzung der Nutzungsentnahme bei 1%-Regelung, PKW-Nutzung.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]E\u011fer bir \u015firket arabas\u0131 giri\u015fimci veya yak\u0131nlar\u0131 taraf\u0131ndan \u00f6zel ama\u00e7lar i\u00e7in de kullan\u0131l\u0131yorsa, yap\u0131lan harcamalar i\u015fletme giderleri olarak d\u00fc\u015f\u00fclemez, ancak \u00e7ekilme olarak muhasebele\u015ftirilir. Prensip olarak, bu “kullan\u0131m ama\u00e7l\u0131 \u00e7eki\u015fler”, ticari kullan\u0131m\u0131n %50’den fazla...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[927,548,942],"tags":[956,952],"class_list":["post-9912","post","type-post","status-publish","format-standard","hentry","category-araba","category-bilgi-mektubu","category-kullanimin-geri-cekilmesi","tag-1-duezenleme","tag-araba"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9912","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=9912"}],"version-history":[{"count":20,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9912\/revisions"}],"predecessor-version":[{"id":10315,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9912\/revisions\/10315"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}