{"id":8284,"date":"2016-09-06T14:54:04","date_gmt":"2016-09-06T14:54:04","guid":{"rendered":"http:\/\/acarhoca.com\/?p=8284"},"modified":"2016-09-06T14:54:04","modified_gmt":"2016-09-06T14:54:04","slug":"vergi-savaslari-apple-nasil-kurtulur","status":"publish","type":"post","link":"https:\/\/acarhoca.com\/?p=8284","title":{"rendered":"Vergi Sava\u015flar\u0131: Apple Nas\u0131l Kurtulur?"},"content":{"rendered":"<p style=\"text-align: justify;\"><em><strong>Su sava\u015f\u0131, enerji sava\u015f\u0131, biyolojik sava\u015f<\/strong><\/em> derken bug\u00fcn \u201c<strong>vergi sava\u015f\u0131<\/strong>\u201d konu\u015fulur oldu. \u00dclkelerin kalk\u0131nma ve \u00fclke i\u00e7i refah\u0131 yayg\u0131nla\u015ft\u0131rmak i\u00e7in kullanaca\u011f\u0131 en etkin kaynak olan vergi \u015fimdi bir sava\u015f arac\u0131\u2026 verginin y\u00fcksek oldu\u011fu \u00fclkeden \u00e7\u0131kan \u015firket, geride <em><strong>i\u015fsizlik<\/strong> <\/em>gibi bu zaman\u0131n \u00f6l\u00fcmc\u00fcl hastal\u0131klar\u0131ndan birini b\u0131rak\u0131yor. \u00dclke geliri o \u00f6l\u00e7\u00fcde azal\u0131yor; zenginli\u011fin d\u00fc\u015fmesi halk\u0131n mutsuzluk kayna\u011f\u0131 oluveriyor.<br \/>\nAB Komisyonu, teknoloji \u015firketi Apple&#8217;\u0131n \u0130rlanda&#8217;da 13 milyar euro ek vergi \u00f6demesi gerekti\u011fine h\u00fckmetti. Apple, temyize gideceklerini duyurdu. D\u00fcnyan\u0131n en k\u00e2rl\u0131 \u015firketi olan Apple, Avrupa\u2019da b\u00f6yle cezaland\u0131r\u0131l\u0131nca firma ve \u00fclkeler aras\u0131 restle\u015fmeler ba\u015flad\u0131. ABD cephesi konuyu \u201cne yapt\u0131\u011f\u0131n\u0131 bilmiyorlar\u201d diye \u00f6zetledi.. Avrupa-ABD aras\u0131nda Apple \u00fczerinde ba\u015flayan kavgan\u0131n di\u011fer firmalara da bula\u015faca\u011f\u0131na dair endi\u015fe hakl\u0131 \u00e7\u0131kabilir. Firma olarak k\u00fcresel dev olmak <em><strong>Avrupa-i vergi cezalar\u0131<\/strong><\/em>ndan kurtulmaya yetmiyor.<br \/>\n1990\u2019lar\u0131n sonundan itibaren y\u00fcksek vergi oranlar\u0131n\u0131 d\u00fc\u015f\u00fcrerek ve firmalara vergi muafiyeti tan\u0131yarak olu\u015fturulan vergi cennetleri bug\u00fcn geriye d\u00f6n\u00fck i\u015flem yapmaya ba\u015flad\u0131. Vergi oranlar\u0131 %50\u2019lere dayanmakla beraber muafiyet ve istisnalarla ger\u00e7ek oran %10\u2019lara kadar inebiliyordu. Bu durum fiili olarak vergilerin \u00f6nce %30, sonra %20\u2019lere \u00e7ekilmesine yol a\u00e7t\u0131. \u0130rlanda da bu vergi kolayl\u0131\u011f\u0131 uygulayan \u00fclkelerden birisi\u2026 Kalk\u0131nmas\u0131n\u0131n bir d\u00f6nem %10 d\u00fczeyinde ger\u00e7ekle\u015fmesi pek \u00e7ok \u00fclke i\u00e7in k\u0131skan\u0131lan bir durum olmu\u015ftu.<br \/>\nAB Komisyonu, Apple&#8217;a \u0130rlanda\u2019n\u0131n g\u00f6sterdi\u011fi vergi kolayl\u0131klar\u0131n\u0131 incelemeye al\u0131nca, vergi imtiyazlar\u0131n\u0131n yasad\u0131\u015f\u0131 kamu te\u015fviki kapsam\u0131na girdi\u011fi ve \u015firkete haks\u0131z rekabet \u00fcst\u00fcnl\u00fc\u011f\u00fc sa\u011flad\u0131\u011f\u0131 i\u00e7in AB&#8217;nin rekabet hukukuna ayk\u0131r\u0131 i\u015flemler oldu\u011fu sonucuna vard\u0131. Komisyon, \u0130rlanda&#8217;n\u0131n Apple&#8217;dan 13 milyar euro tutar\u0131ndaki vergi imtiyaz\u0131n\u0131 tahsil etmeye karar verdi.<br \/>\nAB Komisyonu, \u0130rlanda h\u00fck\u00fcmeti ile Apple aras\u0131nda var\u0131lan anla\u015fman\u0131n, &#8220;1991 y\u0131l\u0131ndan bu yana suni olarak Apple&#8217;\u0131n \u0130rlanda&#8217;da \u00f6dedi\u011fi vergilerin \u00f6nemli miktarda azalmas\u0131na yol a\u00e7t\u0131\u011f\u0131n\u0131&#8221; a\u00e7\u0131klad\u0131. Apple&#8217;\u0131n bu sayede &#8220;AB i\u00e7 pazar\u0131 i\u00e7indeki sat\u0131\u015flar\u0131ndan elde etti\u011fi kazanc\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fcn vergilendirilmesini engelledi\u011fi&#8221; belirtildi. \u0130lgili d\u00f6nem 10 y\u0131ldan fazla. Komisyon, 2003-2014 y\u0131llar\u0131 aras\u0131nda \u00f6denmemi\u015f olan vergilerin tahsil edilmesini istiyor. Vergiyle kalsa iyi, bir de faiz \u00f6demesi s\u00f6zkonusu. A\u00e7\u0131klamalar Twitter \u00fczerinden yap\u0131l\u0131yor: AB Komisyonu&#8217;nun rekabetten sorumlu \u00fcyesi Margrethe Vestager, Apple&#8217;\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne dikkat \u00e7ekerek, 13 milyar euroluk \u201c<strong><em>bu vergi \u00f6denecek<\/em><\/strong>\u201difadesini kulland\u0131.<br \/>\nKonu Apple ile s\u0131n\u0131rl\u0131 olmayacak tabii ki. McDonald&#8217;s, Amazon, Starbucks ve Fiat Chrysler de vergi incelemesi yap\u0131lan \u015firketlerden. Hele McDonald&#8217;s 2015 y\u0131l\u0131ndan bu yana incelenen bir \u015firket. Ge\u00e7en May\u0131s ay\u0131nda McDonald&#8217;s&#8217;\u0131n Fransa&#8217;daki merkez binas\u0131 vergi m\u00fcfetti\u015fleri taraf\u0131ndan bas\u0131ld\u0131. L\u00fcksemburg ile yapt\u0131\u011f\u0131 anla\u015fma belgeleri topland\u0131 g\u00f6t\u00fcr\u00fcld\u00fc. \u015eirket her ne kadar &#8220;2010- 2014 aras\u0131nda 2 milyar euro vergi \u00f6dedik&#8221; diye bir a\u00e7\u0131klama yapsa da devletler veri ka\u00e7a\u011f\u0131 konusunda \u0131srarl\u0131 g\u00f6r\u00fcn\u00fcyor ve vergisini tahsil etmenin yolunu ar\u0131yor. Vergi alaca\u011f\u0131ndan vaz ge\u00e7mek s\u00f6zkonusu bile de\u011fil bu durumda. Sonu\u00e7ta Ocak ay\u0131nda McDonald&#8217;s % 5&#8217;lik bir d\u00fc\u015f\u00fc\u015fle 3.7 milyar euroluk k\u00e2r a\u00e7\u0131klamas\u0131 yapt\u0131.<br \/>\nCezalar gelir mi? Devletler egemenlik hakk\u0131 olarak g\u00f6rd\u00fc\u011f\u00fc vergiyi son kuru\u015funa kadar tahsil etmekte kararl\u0131 g\u00f6r\u00fcn\u00fcyor. Firman\u0131n Amazon olmas\u0131, Starbucks olmas\u0131 farketmiyor. Asl\u0131nda Amazon\u2019un durumu ortada: ciro 5,1 milyar euro, kar ise sadece 11,9 milyon euro. Buradaki yanl\u0131\u015fl\u0131k \u00e7\u0131plak g\u00f6zle dahi g\u00f6r\u00fcn\u00fcyor. Hele Starbucks 15 y\u0131lda 17,8 milyar euroluk ciro yaps\u0131n da hep zarar beyan etmi\u015f olsun\u2026 bu da AB komisyonuna pek inand\u0131r\u0131c\u0131 gelmemi\u015f durumda. Cezalar 30\u2019ar milyon Euro olarak ilk parti kesildi ancak yeterli de\u011fil.<br \/>\nVergi devletin en \u00f6nemli gelir kayna\u011f\u0131. Ve bu gelirden vazge\u00e7mek niyetinde de\u011fil. Bir firman\u0131n ayr\u0131cal\u0131klar\u0131 sonuna kadar kullanabilmesi de rekabeti bozucu bir durum bu da istenmeyen bir hal alm\u0131\u015f g\u00f6r\u00fcn\u00fcyor.<br \/>\nGelece\u011fin \u201c<em><strong>vergi sava\u015flar\u0131<\/strong><\/em>\u201dna haz\u0131r olun\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Su sava\u015f\u0131, enerji sava\u015f\u0131, biyolojik sava\u015f derken bug\u00fcn \u201cvergi sava\u015f\u0131\u201d konu\u015fulur oldu. \u00dclkelerin kalk\u0131nma ve \u00fclke i\u00e7i refah\u0131 yayg\u0131nla\u015ft\u0131rmak i\u00e7in kullanaca\u011f\u0131 en etkin kaynak olan vergi \u015fimdi bir sava\u015f arac\u0131\u2026 verginin y\u00fcksek oldu\u011fu \u00fclkeden \u00e7\u0131kan \u015firket, geride i\u015fsizlik gibi bu zaman\u0131n \u00f6l\u00fcmc\u00fcl hastal\u0131klar\u0131ndan birini b\u0131rak\u0131yor. \u00dclke geliri o \u00f6l\u00e7\u00fcde azal\u0131yor; zenginli\u011fin d\u00fc\u015fmesi halk\u0131n mutsuzluk kayna\u011f\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[111,1,166],"tags":[361,363,364,362,360],"class_list":["post-8284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-guncel","tag-apple","tag-avrupa-i-vergi-cezalari","tag-isszilik","tag-margrethe-vestager","tag-vergi-savaslari"],"_links":{"self":[{"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/posts\/8284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/acarhoca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8284"}],"version-history":[{"count":1,"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/posts\/8284\/revisions"}],"predecessor-version":[{"id":8286,"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/posts\/8284\/revisions\/8286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acarhoca.com\/index.php?rest_route=\/wp\/v2\/media\/8285"}],"wp:attachment":[{"href":"https:\/\/acarhoca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acarhoca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acarhoca.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}