Opinion of the Council of State:<\/p>\n
The Council of State stated that the loans received by partners from companies are funds used to finance commercial activities and that these transactions are exempt from VAT. This opinion is based on the following reasons:<\/p>\n
Partners are people who contribute to the company’s capital and are directly affected by the company’s success.
\nThe loans taken by the partners from the company are made for the purpose of providing capital to the company.
\nThese debts provide the financing necessary for the company to continue its commercial activities.<\/p>\n
Opinion of the Tax Administration:<\/p>\n
The Tax Administration, on the other hand, argues that the debts received by the partners from the company can be considered as a financing service and therefore should be subject to VAT. This opinion is based on the following reasons:<\/p>\n
Partners earn interest income by lending money to the company.
\nThis interest income can be considered as income from the business profits of the partners.
\nFor this reason, it is argued that the partners’ loaning money to the company should be considered as a financing service and should be subject to VAT.","protected":false},"excerpt":{"rendered":"
According to the established jurisprudence of the Council of State, debts received by partners from the company are not subject to VAT. This is a contrary opinion of the Tax Administration (Revenue Administration). The Tax Administration considers such transactions as financing services and argues that they should be subject to VAT. Opinion of the Council […]<\/p>\n","protected":false},"author":12,"featured_media":4222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makaleler"],"_links":{"self":[{"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/posts\/4137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=4137"}],"version-history":[{"count":1,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/posts\/4137\/revisions"}],"predecessor-version":[{"id":4347,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/posts\/4137\/revisions\/4347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/media\/4222"}],"wp:attachment":[{"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=4137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=4137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozkokhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=4137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}