{"id":55958,"date":"2026-08-19T16:45:51","date_gmt":"2026-08-19T14:45:51","guid":{"rendered":"https:\/\/www.nzp.de\/?post_type=notable_case&#038;p=55958"},"modified":"2026-08-19T16:45:51","modified_gmt":"2026-08-19T14:45:51","slug":"an-international-buyer-v-german-tax-authorities-when-does-an-export-leave-germany","status":"publish","type":"notable_case","link":"https:\/\/www.nzp.de\/tr\/notable_case\/uluslararasi-bir-alici-ile-alman-vergi-makamlari-arasinda-bir-ihracat-ne-zaman-almanyadan-cikmis-sayilir\/","title":{"rendered":"Uluslararas\u0131 Al\u0131c\u0131 v. Alman Vergi Otoriteleri: Bir \u0130hracat Ne Zaman Almanya\u2019dan \u00c7\u0131km\u0131\u015f Say\u0131l\u0131r?"},"content":{"rendered":"<p style=\"font-weight: 400;\">Uluslararas\u0131 bir m\u00fcvekkilimize, Almanya\u2019dan komple bir enerji santralinin b\u00fcy\u00fck \u00f6l\u00e7ekli ihracat\u0131na ili\u015fkin KDV uygulamas\u0131 konusunda hukuki dan\u0131\u015fmanl\u0131k sunduk. Ekipman Hamburg Liman\u0131\u2019nda bir gemiye y\u00fcklenmi\u015f olmakla birlikte, KDV bak\u0131m\u0131ndan belirleyici hukuki mesele, mallar\u0131n Almanya topraklar\u0131n\u0131 terk etmi\u015f say\u0131l\u0131p say\u0131lmayaca\u011f\u0131 olmu\u015ftur.<\/p>\n<p style=\"font-weight: 400;\">Bu hukuki nitelendirmeye yakla\u015f\u0131k 2 milyon Euro tutar\u0131nda KDV iadesi ba\u011fl\u0131yd\u0131. M\u00fcvekkilimize, Alman KDV mevzuat\u0131 kapsam\u0131nda ihracata uygulanacak ko\u015fullar\u0131n de\u011ferlendirilmesi ve ihracat teslimat\u0131 i\u00e7in gerekli \u015fartlar\u0131n yerine getirildi\u011finin ortaya konulmas\u0131 konusunda destek sunduk. Yetkili makamlar nihayetinde hukuki g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fc kabul etmi\u015f ve KDV iadesinin tamam\u0131 m\u00fcvekkilimize \u00f6denmi\u015ftir.<\/p>\n<p style=\"font-weight: 400;\">Dosya bizi Hamburg Liman\u0131\u2019na da g\u00f6t\u00fcrd\u00fc. Burada deniz ta\u015f\u0131mac\u0131l\u0131\u011f\u0131n\u0131n pratik ger\u00e7ekleri ile vergi hukukunun ince ayr\u0131nt\u0131lar\u0131 bir araya geldi: bir enerji santrali fiziksel olarak \u00e7oktan yola \u00e7\u0131km\u0131\u015fken, hukuken hen\u00fcz Almanya\u2019dan ayr\u0131lmam\u0131\u015f say\u0131labiliyordu.<\/p>","protected":false},"featured_media":55959,"template":"","meta":{"_acf_changed":false},"notable-cases-category":[],"class_list":["post-55958","notable_case","type-notable_case","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"We advised an international client on the VAT treatment of a large-scale export of a complete power plant from Germany. The equipment had already been loaded onto a vessel in the Port of Hamburg, but the decisive legal question was whether the goods had already left German territory for VAT purposes. 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