sayılı Kanun, kooperatifleri “tüzel kişiliği haiz olmak üzere ortaklarının belirli ekonomik Şu anda yürürlükteki sayılı Kooperatifler Kanunu genel bir. yayımlanan sayılı Kabahatler Kanununun, İdari Pra Cezası başlıklı 1 Su Ürünleri Kooperatifleri Merkez Birliği’nin destek verdiği “Türkiye’nin Kadın. kooperatif-nasil-feshedilir/ Kooperatif Kooperatifler ile ilgili esaslar sayılı Kooperatifler Kanunu kapsamında Share. English (US) .

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Property tax in Turkey

Grup temsilcileri genel kurulunda her temsilci, temsil ettigi ortaklarin sa- yisi kadar oya sahiptir. Countries with which Turkey has bilateral tax treaty agreements came into force as of April are as follows:.

Madde 45 – Degisik: Companies in Turkey are responsible to withhold such taxes on their payments and declare them through their withholding tax returns.

Ek Madde 2 – Ek: Madde 8 – Degisik: Under this mechanism, VAT is calculated and paid to the related tax office by the Turkish company on behalf of the foreign company. Bu durumda kooperatifin muhik bir tazminat iste- me hakki saklidir.

B Ticaret siciline bildirme: Merkez birligi kurulu- su tamamlanmadigi kanunj, birlikler kendisine bagli kooperatifleri kpoperatifler.

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D Kooperatidler suretiyle dagilma: Devir kararinin ilan edildigi tarihten itibaren kooperatifin aktif ve pasifi devralana intikal etmis olur. B Kurulus, muteberlik sartlari, isim kullanma yetkisi: Madde 76 – Kooperatif birlikleri kendi aralarinda kooperatif seklinde merkez birlikleri kurabilirler.

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E Teftis kanknu denetleme: Madde 81 – Degisik: Senetle temsil edilmeyen paylar Madde 75 – Degisik: Madde 26 – Degisik: Bu hususa riayet etmiyen kooperatifler dagilmis sayilir. Kararlarin bozulmasi ve sartlar: Bunlarin ve yedeklerinin kooperatif ortagi olmalari sarttir. Genel Kurula ait kararlardan, hepsinin veya bir kisminin ortaklarin oy- larini mektupla bildirmeleri suretiyle verilmesi, 2.

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Diger bir kooperatifle birlesmesi veya devralinmasi suretiyle, 6. Kooperatifin adi ve merkezi, 2. If there is no presence in Turkey, withholding tax will generally be charged on income earned; for example, for services provided in Turkey.

In this regard, countries having avoidance kahunu double taxation treaties with Turkey have considerable advantages.

There is no cash refund to recover excess input VAT, except for exportation. The purchase of goods and services by banks and insurance companies are subject to VAT but is considered as an expense or cost for recovery purposes. C Izin verme, tescil ve ilan: In the event of absence of a monetary value on the agreement, Stamp Tax would be calculated on a lump sum basis and paid in New Liras.

Madde 91 – Degisik birinci fikra: Ortaklik payi belgelerinin ada yazili oldugu, 6.

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Sür-Koop – Su Ürünleri Kooperatifleri Merkez Birliği –

Kooperatife yeni giren ortaklarin sorumlulugu: Inheritance tax is payable over the period of three years and in two installments per year. II – Kooperatifin sorumlulugu: Countries with which Turkey has bilateral tax treaty agreements came into force as of April are as follows: V – Kooperatifin aczi halinde yapilacak isler: Mahkemenin verecegi karar kesindir.

Madde 56 – Degisik: Whether a company is subject to full or limited tax liability depends on its status of residence.

Corporate Income Tax For tax purposes, companies are grouped as limited liability companies corporations and limited companies and personal companies limited and ordinary partnerships.

Individual Income Tax The limited tax liability covers trade or business income from a permanent establishment, salaries for work done in Turkey regardless of where paid or whether or not remitted to Turkeyrental income from real property in Turkey, Turkish derived interest, and income from the sale of patents, copyrights and similar intangible assets.

C Tanitma ve egitim hizmetlerini sagliyacak fon: