Gürültü (tanım, anlam) – Gün içinde düzenlenmiş sessiz zamanlar vardır. Bunlar, bir yandan akşam 10’dan sabah 6’ya kadar olan gece istirahati ve diğer yandan öğlen 1’den öğleden sonra 3’e kadar olan öğle istirahatidir. Bu dinlenme süreleri boyunca her türlü gürültü yasaktır. Gürültüden Korunma Teknik Talimatlarının gürültü yönergeleri, yerleşim alanlarındaki gürültü iletiminin gündüz 35 dB’yi ve […]
Sermaye kazancı vergisi (tanımı, anlamı) – 01.01.2009 tarihinden itibaren özel sermaye kazançları için sermaye kazancı vergisi uygulanmaktadır. Bu düzenlemenin amacı, sessiz iÅŸtiraklerin, faizlerin, bağış sigorta poliçelerinden elde edilen gelirlerin, temettülerin, ÅŸirket hisselerinden elde edilen sermaye kazançlarının ve hayat sigortası poliçelerinin satışının yeknesak bir ÅŸekilde vergilendirilmesidir. Kooperatifler, sigorta ÅŸirketleri, kredi kuruluÅŸları ve ÅŸirketler sermaye kazancı vergisi […]
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