{"id":9951,"date":"2018-08-14T14:14:47","date_gmt":"2018-08-14T12:14:47","guid":{"rendered":"https:\/\/tunal-stb.de\/kamu-toplama-aglari-icin-bina-maliyeti-suebvansiyonu-vergi-indirimi-yok\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"kamu-toplama-aglari-icin-bina-maliyeti-suebvansiyonu-vergi-indirimi-yok","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/kamu-toplama-aglari-icin-bina-maliyeti-suebvansiyonu-vergi-indirimi-yok\/","title":{"rendered":"Kamu toplama a\u011flar\u0131 i\u00e7in bina maliyeti s\u00fcbvansiyonu: Vergi indirimi yok"},"content":{"rendered":"

Bina maliyeti s\u00fcbvansiyonu – kamu toplama a\u011flar\u0131 – vergi indirimi yok<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Baukostenzuschuss f\u00fcr \u00f6ffentliche Sammelnetze: Keine Steuererm\u00e4\u00dfigung” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Kullan\u0131m\u0131 i\u00e7in<\/h2>\n

Yenileme, bak\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in zanaatkarlar\u0131n hizmetlerinden yararlananlar, y\u0131lda 1.200 Euro’yu ge\u00e7memek kayd\u0131yla, harcamalar\u0131n %20’si oran\u0131nda vergi indiriminden yararlanabilirler. M\u00fclk s\u0131n\u0131r\u0131n\u0131n \u00f6tesinde \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara ait -\u00f6rne\u011fin kamuya ait- arazide ger\u00e7ekle\u015ftirilen el sanatlar\u0131 hizmetleri de, i\u015fin vergi m\u00fckellefinin hanesiyle do\u011frudan mek\u00e2nsal ba\u011flant\u0131 i\u00e7inde ger\u00e7ekle\u015ftirilmesi ve haneye hizmet etmesi halinde uygun olabilir. \u015eu ana kadar vergi makamlar\u0131, kamu sekt\u00f6r\u00fc veya onun taraf\u0131ndan g\u00f6revlendirilen \u00fc\u00e7\u00fcnc\u00fc bir taraf\u00e7a sa\u011flanan tedbirleri yararlan\u0131c\u0131 olarak de\u011ferlendirmemektedir.<\/p>\n

Federal Mali Mahkeme<\/h2>\n

Federal Adalet Divan\u0131 daha \u00f6nceki bir karar\u0131nda, kamu \u015febekesine ba\u011flant\u0131 masraflar\u0131n\u0131 ayr\u0131cal\u0131kl\u0131 bir zanaatk\u00e2r hizmeti olarak de\u011ferlendirmi\u015f ve ev ba\u011flant\u0131s\u0131n\u0131n <\/strong>\u00fcretimi i\u00e7in yap\u0131lan masraflar\u0131 kabul etmi\u015ftir.<\/p>\n

Yak\u0131n tarihli bir kararda<\/h2>\n

Mahkeme, kamu toplama \u015febekesinin<\/strong> bir par\u00e7as\u0131 olarak birle\u015fik bir su borusunun yeni kurulumu i\u00e7in bir in\u015faat maliyeti s\u00fcbvansiyonu al\u0131nmas\u0131 durumunda, hanehalk\u0131na mekansal-i\u015flevsel ba\u011flant\u0131 verilmesini art\u0131k dikkate almamaktad\u0131r; bu nedenle bu ba\u011flamda bir vergi indirimi d\u00fc\u015f\u00fcn\u00fclemez. Mahkeme, ger\u00e7ek (yararlan\u0131c\u0131) m\u00fclk ba\u011flant\u0131s\u0131n\u0131n in\u015fas\u0131n\u0131n, toplama borusunun dallanma noktas\u0131nda ba\u015flad\u0131\u011f\u0131n\u0131 ve m\u00fclk s\u0131n\u0131r\u0131nda sona erdi\u011fini belirtmi\u015ftir.
\nBuna g\u00f6re, Berlin-Brandenburg Mali Mahkemesi, trafik ba\u011flant\u0131lar\u0131<\/strong> i\u00e7in yaln\u0131zca as\u0131l yoldan d\u00f6n\u00fc\u015ften m\u00fclke eri\u015fim yollar\u0131n\u0131n yararlan\u0131c\u0131 oldu\u011funu varsayar. Kamu yolu hane halk\u0131 ile ilgili olmad\u0131\u011f\u0131 i\u00e7in yol iyile\u015ftirme katk\u0131lar\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 Bilgi 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<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Bina maliyeti s\u00fcbvansiyonu – kamu toplama a\u011flar\u0131 – vergi indirimi yok [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Baukostenzuschuss f\u00fcr \u00f6ffentliche Sammelnetze: Keine Steuererm\u00e4\u00dfigung\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Kullan\u0131m\u0131 i\u00e7in Yenileme, bak\u0131m ve modernizasyon \u00f6nlemleri i\u00e7in zanaatkarlar\u0131n hizmetlerinden yararlananlar, y\u0131lda 1.200 Euro’yu ge\u00e7memek kayd\u0131yla, harcamalar\u0131n %20’si oran\u0131nda vergi indiriminden yararlanabilirler. M\u00fclk s\u0131n\u0131r\u0131n\u0131n \u00f6tesinde \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara ait -\u00f6rne\u011fin kamuya ait- arazide ger\u00e7ekle\u015ftirilen...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,674,675],"tags":[963],"class_list":["post-9951","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-evle-ilgili-hizmetler-el-isi","category-vergi-indirimi","tag-bina-maliyeti-suebvansiyonu"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9951","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=9951"}],"version-history":[{"count":14,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9951\/revisions"}],"predecessor-version":[{"id":10349,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9951\/revisions\/10349"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}