{"id":9955,"date":"2018-09-28T15:42:32","date_gmt":"2018-09-28T13:42:32","guid":{"rendered":"https:\/\/tunal-stb.de\/sirketlerin-devralinmasi-durumunda-zarar-kesintisi-sinirlamasi-yeniden-yapilanma-huekmuenuen-yeniden-uygulanmasi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"sirketlerin-devralinmasi-durumunda-zarar-kesintisi-sinirlamasi-yeniden-yapilanma-huekmuenuen-yeniden-uygulanmasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/sirketlerin-devralinmasi-durumunda-zarar-kesintisi-sinirlamasi-yeniden-yapilanma-huekmuenuen-yeniden-uygulanmasi\/","title":{"rendered":"\u015eirketlerin devral\u0131nmas\u0131 durumunda zarar kesintisi s\u0131n\u0131rlamas\u0131 – yeniden yap\u0131lanma h\u00fckm\u00fcn\u00fcn yeniden uygulanmas\u0131"},"content":{"rendered":"

Zarar mahsubu s\u0131n\u0131rlamas\u0131 – Devralma – \u015eirketler – Yeniden yap\u0131lanma h\u00fckm\u00fcn\u00fcn yeniden uygulanmas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verlustabzugsbeschra\u0308nkung bei U\u0308bernahme von Kapitalgesellschaften \u2013 Wieder Anwendung der Sanierungsklausel” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

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2008’den beri y\u00fcr\u00fcrl\u00fckte olan bir y\u00f6netmeli\u011fe g\u00f6re<\/h2>\n

Bir \u015firketin ta\u015f\u0131nan zararlar\u0131, hisselerin %25’inden fazlas\u0131n\u0131n veya %50’sinden fazlas\u0131n\u0131n 5 y\u0131l i\u00e7inde bir al\u0131c\u0131 taraf\u0131ndan devral\u0131nmas\u0131 durumunda d\u00fczenli olarak k\u0131smen veya tamamen kaybedilebilir (bkz. B\u00f6l\u00fcm 8c (1) KStG). Federal Anayasa Mahkemesi’nin bu h\u00fckm\u00fc anayasaya ayk\u0131r\u0131 bulmas\u0131n\u0131n ard\u0131ndan yasa koyucu 2015 y\u0131l\u0131na kadar olan y\u0131llar i\u00e7in bu h\u00fckm\u00fc kald\u0131rmay\u0131<\/strong> planlamaktad\u0131r, yani bu y\u0131llar i\u00e7in zarar mahsubu s\u0131n\u0131rlamas\u0131 uygulanmayacakt\u0131r<\/strong>.<\/p>\n

Zarar kesintisi s\u0131n\u0131rlamas\u0131n\u0131n getirilmesinden bu yana<\/h2>\n

Madde 8c paragraf\u0131. 1 KStG 2008’de, \u00e7ok \u00f6zel (yeniden yap\u0131land\u0131rma) durumlar i\u00e7in bir muafiyet uygulanmaktad\u0131r. Ancak, AB Komisyonu yeniden yap\u0131land\u0131rma maddesini yasaklanm\u0131\u015f yard\u0131m olarak s\u0131n\u0131fland\u0131rd\u0131\u011f\u0131 i\u00e7in bu h\u00fckm\u00fcn uygulanmas\u0131 \u00e7ekinceye tabi tutulmu\u015ftur.<\/p>\n

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Avrupa Adalet Divan\u0131 yak\u0131n zamanda ald\u0131\u011f\u0131 4 kararla AB Komisyonu’nun g\u00f6r\u00fc\u015f\u00fcyle \u00e7eli\u015fmi\u015ftir.<\/p>\n

Mahkemeye g\u00f6re<\/h2>\n

Madde 8c paragraf\u0131ndaki yeniden d\u00fczenleme h\u00fckm\u00fc. 1a KStG kabul edilemez<\/strong> yard\u0131m te\u015fkil etmez<\/strong>. Dolay\u0131s\u0131yla, yeniden yap\u0131land\u0131rma h\u00fckm\u00fcn\u00fcn uygulanmas\u0131na ili\u015fkin ko\u015fullar\u0131n kar\u015f\u0131lanmas\u0131 halinde zararlar\u0131n ileri s\u00fcr\u00fclmesi (yine) m\u00fcmk\u00fcnd\u00fcr. \u00d6nceki zarar mahsubu k\u0131s\u0131tlamas\u0131 \u015fu anda Federal Anayasa Mahkemesi taraf\u0131ndan sadece 2015’e kadar olan y\u0131llar i\u00e7in anayasaya ayk\u0131r\u0131 ilan edildi\u011finden, bu durum 2016’dan itibaren hisse al\u0131mlar\u0131 i\u00e7in \u00f6nemli hale gelecektir.<\/p>\n

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(Bu konuda daha fazla yorum, bilgi ve \u00f6rnek 09\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 3. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div>\n<\/div><\/div>[vc_masonry_media_grid grid_id=”vc_gid:1538142058384-eb74f9ef-330d-9″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-lightbulb-o” icon_size=”32″]\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":"Zarar mahsubu s\u0131n\u0131rlamas\u0131 – Devralma – \u015eirketler – Yeniden yap\u0131lanma h\u00fckm\u00fcn\u00fcn yeniden uygulanmas\u0131 [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verlustabzugsbeschra\u0308nkung bei U\u0308bernahme von Kapitalgesellschaften \u2013 Wieder Anwendung der Sanierungsklausel\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"] 2008’den beri y\u00fcr\u00fcrl\u00fckte olan bir y\u00f6netmeli\u011fe g\u00f6re Bir \u015firketin ta\u015f\u0131nan zararlar\u0131, hisselerin %25’inden fazlas\u0131n\u0131n veya %50’sinden fazlas\u0131n\u0131n 5 y\u0131l i\u00e7inde bir al\u0131c\u0131 taraf\u0131ndan devral\u0131nmas\u0131 durumunda d\u00fczenli olarak...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,712,968,970],"tags":[973,971,972],"class_list":["post-9955","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-sirketler","category-yeniden-yapilandirma-maddesi","category-zarar-kesintisi-kisitlamasi","tag-devralma","tag-sirketler","tag-yeniden-yapilandirma-maddesi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9955","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=9955"}],"version-history":[{"count":15,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9955\/revisions"}],"predecessor-version":[{"id":10350,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9955\/revisions\/10350"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}