Sigorta Sözleşmelerinin Yangın Sigortası Vergisi Kapsamında Yer Almasının Koşulları.

Municipal Income Law provides that a certain part of the premiums of the fire insurance contract concluded by the insurance companies, is paid to the municipalities where the subject of the insurance contract is located, as fire insurance tax. In a fire insurance contract risks such as weight of sno...

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Publicado en:Antalya Bilim University Law Review Vol. 10; no. 19; pp. 1 - 14
Autor principal: ŞEKER ÖĞÜZ, Zehra
Formato: Artículo
Publicado: Antalya Bilim University 2022
Materias:
Acceso en línea:Ver este registro en EBSCOhost
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      dt: 2022
      vid: 10
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      pub: Antalya Bilim University
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      tig:
        atl: Sigorta Sözleşmelerinin Yangın Sigortası Vergisi Kapsamında Yer Almasının Koşulları.
      aug:
        au: ŞEKER ÖĞÜZ, Zehra
        affil: Prof. Dr., İstanbul Üniversitesi, Hukuk Fakültesi, Deniz Hukuku Anabilim Dalı
      su:
        Fire insurance
        Insurance policies
        Business income insurance
        Insurance premiums
        Insurance companies
        Landslides
        Health insurance exchanges
      sug:
        subj:
          Insurance Agencies and Brokerages
          Other Direct Insurance (except Life, Health, and Medical) Carriers
          Direct Health and Medical Insurance Carriers
          Direct group life, health and medical insurance carriers
          Direct individual life, health and medical insurance carriers
          Direct Property and Casualty Insurance Carriers
          Direct property insurance carriers
          Fire insurance
          Insurance policies
          Business income insurance
          Insurance premiums
          Insurance companies
          Landslides
          Health insurance exchanges
      keyword:
        Fire Insurance
        Fire Insurance Tax
        Insurance General Conditions
        Municipal Income Law
        Belediye Gelirleri Kanunu
        Fire Insurance
        Fire Insurance Tax
        Insurance General Conditions
        Municipal Income Law
        Sigorta Genel Şartları
        Yangın Sigortası
        Yangın Sigortası Vergisi
        Fire Insurance
        Fire Insurance Tax
        Insurance General Conditions
        Municipal Income Law
        Belediye Gelirleri Kanunu
        Fire Insurance
        Fire Insurance Tax
        Insurance General Conditions
        Municipal Income Law
        Sigorta Genel Şartları
        Yangın Sigortası
        Yangın Sigortası Vergisi
      ab: Municipal Income Law provides that a certain part of the premiums of the fire insurance contract concluded by the insurance companies, is paid to the municipalities where the subject of the insurance contract is located, as fire insurance tax. In a fire insurance contract risks such as weight of snow, flood, landslide, etc. may also be covered, as stipulated under the relevant general conditions, in addition to the risk of fire, or a Fire Loss of Profit Insurance contract may be also concluded. This situation has led to debates that of a tax shall or shall not be charged by the municipality from the premiums collected by the insurer for such a coverage. In this context, it is necessary to determine the subject of that tax, the purpose of the regulation and the purpose of the tax in fire insurance.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: Turkish
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