VAT Status in Receivables Related to Damage to Vehicle

2022-02-19T10:46:54+00:00 18 March 2021|

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Traffic Accident Damage

In cases filed with the aim of compensating the damages of the damage cost resulting from traffic accidents, the VAT rate should be written in the expert reports together with the damage fee of the experts. In other words, while the plaintiff increases the case, he must demand the VAT amount from the other party together with the damage amount. You can find the Supreme Court decisions on this subject below.

“The case is about the claim for financial compensation arising from a traffic accident. The defendant… company has undertaken the legal responsibility of the vehicle operator regulated in article 85 of…. The insured vehicle is obliged to compensate the material damage caused to the third party, limited to the policy limit. The… company is responsible for the actual damage suffered by the 3rd party. The insurer is obliged to pay the actual damage while fulfilling the indemnity debt arising from the contract, the value added tax calculated on the damage amount (in accordance with the VAT Law No. 3065) whether the vehicle is repaired or not, invoice for repair or not. (YARGITAY 17th LAW OFFICE E. 2016/16052 K. 2017/8418)

Accidental Damage in Law

“The case is about the claim for financial compensation for the damage caused by a traffic accident. According to Article 1 of Law No. 3065 KDV in Turkey industrial, commercial, delivered in the framework of agricultural activities and self-employment activities and services are subject to value added tax. The part price and labor service required for the repair of the plaintiff’s vehicle are also subject to VAT in accordance with the aforementioned Law. In the expert reports based on the judgment, it is understood that VAT is not added to the parts and labor items in the calculation made in terms of the plaintiff’s request. The defendant is obliged to recover the real damage of the injured plaintiff. ” (YARGITAY 17th LAW OFFICE E. 2015/7796 K. 2016/235)

“As explained in the precedent jurisprudence of the 17th Civil Chamber of the Supreme Court on 02.07.2015 with the number 2015 / 864-9408; According to the provisions of the VAT Law No. 3065, it is clear that VAT will be paid for the repair and workmanship services to be made to compensate the damage to the vehicle of the plaintiff, and the VAT rate is published in the Official Gazette No. 26781 dated 08.02.2008, and according to the Cabinet Decree No. 2007/13033 dated 24.12.2007 It is obvious that the VAT rate to be applied is 18%. In this case, the court should decide by including the VAT rate in the expenses required for the repair of the damage to the vehicle of the plaintiff. ”(ISTANBUL REGIONAL COURT OF JURISDICTIONS 8.

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Hemen Arayın
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