Publication: KUR FARKLARINDA KDV TARTIŞMASI
Abstract
Bu makalede, bedeli döviz olarak belirlenen işlemlerde, borcungeç ödenmesinden doğan kur farklarının, katma değer vergisine tabi olupolmadığı tartışması incelenmiştir. Bu konuda Yüksek Mahkemenin kurfarklarının KDV’ye tabi olup olmadığı konusundaki kararları dikkatetartışılmıştır. Bu konudaki tartışmalara son vermek için 7161 sayılı Ka-nunla Katma Değer Vergisi Kanununda yapılan değişiklikler ve bu deği-şikliklerin doğuracağı sonuçlar ortaya konulmaya çalışılmıştır.
This article deals with the discussion on whether the exchange dif- ferences arising from the late payment of the debt in foreign exchange transactions are subject to value added tax. The judgements given by the High Court regarding whether the exchange differences are subject to value added tax are also studied. To finalize all discussions on this issue, the amendments made by the Law no 7161 in the Value Added Tax Law and the possible consequences of those amendments are demonstrated.
This article deals with the discussion on whether the exchange dif- ferences arising from the late payment of the debt in foreign exchange transactions are subject to value added tax. The judgements given by the High Court regarding whether the exchange differences are subject to value added tax are also studied. To finalize all discussions on this issue, the amendments made by the Law no 7161 in the Value Added Tax Law and the possible consequences of those amendments are demonstrated.