{"id":9954,"date":"2018-10-23T16:43:04","date_gmt":"2018-10-23T14:43:04","guid":{"rendered":"https:\/\/tunal-stb.de\/girdi-vergisinin-daha-kolay-duesuelmesi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"girdi-vergisinin-daha-kolay-duesuelmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/girdi-vergisinin-daha-kolay-duesuelmesi\/","title":{"rendered":"Girdi vergisinin daha kolay d\u00fc\u015f\u00fclmesi"},"content":{"rendered":"

Kolayla\u015ft\u0131rmalar – girdi vergisi indirimi<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erleichterungen beim Vorsteuerabzug” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1540305738431{margin-bottom: 10% !important;}”]

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Girdi vergisi indirimi i\u00e7in \u00f6n ko\u015ful<\/h2>\n

UStG \u00a7\u00a7 14 ve 14a’n\u0131n gerekliliklerini kar\u015f\u0131layan uygun bir faturaya sahip olmakt\u0131r. Gereklilikler, tedarik\u00e7inin ve hizmet al\u0131c\u0131s\u0131n\u0131n tam ad\u0131n\u0131n ve adresinin belirtilmesini i\u00e7erir. Vergi makamlar\u0131, al\u0131c\u0131n\u0131n<\/strong> adresi yerine posta kutusu bilgilerinin verilmesine itiraz etmemektedir.<\/p>\n

Avrupa Adalet Divan\u0131’ndan sonra<\/h2>\n

faturay\u0131 d\u00fczenleyenin girdi vergisini d\u00fc\u015febilmesi i\u00e7in ekonomik faaliyetini<\/strong> belirtilen adreste y\u00fcr\u00fctmesinin gerekli olmad\u0131\u011f\u0131na<\/strong>, kendisine belirtilen adreste ula\u015f\u0131labilmesinin yeterli oldu\u011funa h\u00fckmetmi\u015fken, Federal Maliye Mahkemesi bu g\u00f6r\u00fc\u015f\u00fc benimseyerek i\u00e7tihat de\u011fi\u015fikli\u011fine gitmi\u015ftir. Buna g\u00f6re, girdi vergisi kesintisine, tedarik\u00e7i<\/strong> giri\u015fimcinin faturada yaln\u0131zca kendisine ula\u015f\u0131labilecek (posta yoluyla) bir “<\/strong> posta kutusu adresi”<\/strong> belirtmesi halinde de izin verilmektedir.<\/p>\n

Mahkeme ayr\u0131ca, maddi ve \u015fekli ko\u015fullar\u0131n yerine getirildi\u011fi durumlarda, t\u00fcccar\u0131n s\u00f6z konusu girdi i\u015fleminin tedarik\u00e7isi taraf\u0131ndan i\u015flenen bir vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na dahil oldu\u011funu veya tedarik zincirindeki \u00f6nceki veya sonraki bir t\u00fcccar\u0131n KDV ka\u00e7\u0131rd\u0131\u011f\u0131n\u0131 bilmemesi ve bilemeyecek durumda olmas\u0131 halinde, girdi vergisi indiriminin AB hukuku kapsam\u0131nda reddedilemeyece\u011fine i\u015faret etmi\u015ftir.<\/p>\n<\/div>\n

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(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 2. 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<\/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":"Kolayla\u015ft\u0131rmalar – girdi vergisi indirimi [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erleichterungen beim Vorsteuerabzug\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1540305738431{margin-bottom: 10% !important;}\"] Girdi vergisi indirimi i\u00e7in \u00f6n ko\u015ful UStG \u00a7\u00a7 14 ve 14a’n\u0131n gerekliliklerini kar\u015f\u0131layan uygun bir faturaya sahip olmakt\u0131r. Gereklilikler, tedarik\u00e7inin ve hizmet al\u0131c\u0131s\u0131n\u0131n tam ad\u0131n\u0131n ve adresinin belirtilmesini i\u00e7erir. Vergi makamlar\u0131, al\u0131c\u0131n\u0131n adresi yerine posta kutusu bilgilerinin verilmesine itiraz etmemektedir....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,938,585],"tags":[966],"class_list":["post-9954","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-indirimi","category-katma-deger-vergisi","tag-girdi-vergisi-indirimi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9954","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=9954"}],"version-history":[{"count":16,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9954\/revisions"}],"predecessor-version":[{"id":10342,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9954\/revisions\/10342"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}