Otomobil Alımlarında KDV İndirimi (Türkiye ve AB Uygulamaları)

Hasan ORAL

Makale detayları

Otomobil Alımlarında KDV İndirimi (Türkiye ve AB Uygulamaları)

Yazarlar:

Hasan ORAL

Yayıncı:

Ankara Barosu

Ana Başlıklar:

Hukuk

Dergi:

Ankara Barosu Dergisi 2018 Vol.76 Issue 3, pp.55-79

Belge Tipi:

Makale

Yayın Tarihi:

10/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000669481

Sıklık:

Üç Aylık

pISSN:

1300-9885

Özet:

 


VAT Law has imposed certain restrictions on VAT deduction. One of such

restrictions pertain to VAT deduction concerning passenger cars. As per the

said restriction, VAT expressed in purchase documents of passenger cars owned

by enterprises, save for passenger cars used by enterprises that fully or partially

operate in renting and various other utilisation of passenger cars, cannot be

deducted from VAT calculated on the taxpayer’s operations subject to taxation.

This restriction stipulated by the VAT Law constitutes a breach of the VAT

rationale, which is indeed based on a deduction mechanism.

On the other hand, in the European Union, entire VAT amounts for goods

and services purchased by taxpayers in the context of their business operations

can be subject to deduction. According to the EU approach, the taxpayer’s

use of the passenger car in business operations and the lack of any motive for

personal use in acquisition of such passenger cars are considered to be pretexts

sufficient to allow VAT deduction.

.

Makale detayları

Otomobil Alımlarında KDV İndirimi (Türkiye ve AB Uygulamaları)

Yazarlar: Hasan ORAL

Yayıncı: Ankara Barosu

Ana Başlıklar: Hukuk

Dergi: Ankara Barosu Dergisi 2018 Vol.76 Issue 3, pp.55-79

Belge Tipi: Makale

Yayın Tarihi: 10/2018

Belge Dili: Türkçe

Document ID (Org No.): 2000669481

Sıklık: Üç Aylık

pISSN: 1300-9885

Sayı

Yazarlar:

Hasan ORAL

Yayıncı:

Ankara Barosu

Ana Başlıklar:

Hukuk

Dergi:

Ankara Barosu Dergisi 2018 Vol.76 Issue 3, pp.55-79

Belge Tipi:

Makale

Yayın Tarihi:

10/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000669481

Sıklık:

Üç Aylık

pISSN:

1300-9885