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...
| Publicado en: | Antalya Bilim University Law Review Vol. 10; no. 19; pp. 1 - 14 |
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| Autor principal: | |
| Formato: | Artículo |
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Antalya Bilim University
2022
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=157560098&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 157560098 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 25872419 LEH3 jtl: Antalya Bilim University Law Review issn: 25872419 maglogo: N pubinfo: dt: 2022 vid: 10 iid: 19 pid: 39321 pub: Antalya Bilim University artinfo: ui: 157560098 ppf: 1 ppct: 13 formats: 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 refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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