Cezai yaptırım gerektiren vergi suçları ve yargılama usulü
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(2) ødø1'(.ø/(5. ødø1'(.ø/(5. .........................................................................................................................i. KISALTMALAR ....................................................................................................................vi. *ø5øù. ....................................................................................................................................... 1. %ø5ø1&ø%ÖLÜM ø'$5Ì7(ù.ø/$7ødø1'(9(5*øø'$5(6ø9( ø'$5(1ø17$.'ø5<(7.ø6ø. ..................................................................................................... 4 A. GENEL OLARAK .................................................................................................. 4 %7h5.+8.8.6ø67(0ø1'(ø'$5(.$95$0, ............................................... 5. ,ø'$5(.$95$0,. ,,9(5*øø'$5(6ø.$95$0,7h5.9(5*øø'$5(6ø1ø1*(/øùø0ø9(. YAPISI ....................................................................................................................... 5 A. V(5*øø'$5(6ø.$95$0,................................................................................. 5 %7h5.9(5*øø'$5(6ø1ø1*(/øùø0ø ................................................................ 8 &7h5.9(5*øø'$5(6ø1ø1<$3,6, .................................................................... 9 .................................................................................... 11 $%$ö/,<(7.ø ..................................................................................................... 12 %7$.'ø5<(7.ø6ø................................................................................................ 15. ,,,ø'$5Ì<(7.ø.$95$0,. ............................................................................ 15 ........................................................ 15 %ø'$5(<(7$.'ø5<(7.ø6ø7$1,10$6,1,16(%(3/(5ø ........................... 19 0HY]XDWWD$\UÕQWÕOÕ']HQOHPH<DSPDQÕQ*oO÷ ......................................... 19 øGDUHQLQ.DUúÕODúWÕ÷Õ6RUXQODUÕQ$UWPDVÕ ........................................................... 20 .DPX+L]PHWOHULQLQ'H÷LúHQ1LWHOLNOHUL ........................................................... 20 &7$.'ø5<(7.ø6ø1ø17(63ø7ø .......................................................................... 21 7DNGLU<HWNLVL7DQÕ\DQ+NPQ$oÕN2OPDVÕ .................................................. 21 7DNGLU<HWNLVLQLQ<RUXPD%D÷OÕ2ODUDN7HVSLW(GLOPHVL .................................. 22 a. BelirVL]+XNXNv.DYUDPODU.DUúÕVÕQGD7DNGLU<HWNLVLQLQ7HVSLWL ................. 22 E'H÷HUOHQGLUPH+DOOHULQGH7DNGLU<HWNLVLQLQ7HVSLWL .................................... 23. ,9ø'$5(1ø17$.'ø5<(7.ø6ø. $ø'$5(1ø17$.'ø5<(7.ø6ø.$95$0,.
(3) .................................................. 24 .................................... 24 D']HQOH\LFLøúOHPOHUGHøGDUHQLQTakdir Yetkisi............................................ 24 E%LUHOøúOHPOHUGHøGDUHQLQ7DNGLU<HWNLVL ...................................................... 29 øGDUvøúOHPLQ8QVXUODUÕ%DNÕPÕQGDQøGDUHQLQ7DNGLU<HWNLVL ............................. 29 (2/$ö$1h67h<(7.ø/(59(7$.'ø5<(7.ø6ø ........................................... 33. '7$.'ø5<(7.ø6ø1ø1$/$1,9('(5(&(6ø. øGDUvøúOHPLQ7U%DNÕPÕQGDQøGDUHQLQ7DNGLU<HWNLVL. 97$.'ø5<(7.ø6ø1ø16,1,5/$5,<$5*,6$/'(1(7ø0ø9(. ............................................................................... 34 $7$.'ø5<(7.ø6ø1ø16,1,5/$5, .................................................................... 34 ø'$5(1ø162580/8/8ö8. %7$.'ø5<(7.ø6ø1ø1<$5*,6$/'(1(7ø0ø9(ø'$5(1ø1 62580/8/8ö8. ................................................................................................ 38. 9,9(5*ø+8.8.81'$ø'$5(1ø17$.'ø5<(7.ø6ø. .................................... 43. ø.ø1&ø BÖLÜM 7h5.9(5*ø+8.8.81'$ø'$5(1ø17$.'ø5<(7.ø6ø1ø1 .$<1$./$5,9(<(7.ø1ø1(6$6/$5,. ............... 47 ............. 47 9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ7DULKv*HOLúLPL ........................................... 47 D 'H÷LúLNOLNOHULQGHQgQFHNL'XUXP ....................................................... 47 E 'H÷LúLNOLNOHUL\OH2UWD\DdÕNDQ'XUXP ................................................ 49 $QD\DVDVÕ.DSVDPÕQGD9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ(VDVODUÕ ......... 50 D0DGGv<NPOONOHUGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVL ............................. 51 EùHNOv<NPOONOHUGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVL ............................... 56 F9HUJLOHQGLUPH8VOYH(VDVODUÕLOH%D]Õ9HUJLOHQGLUPHgOoOHULQGe Vergi øGDUHVLQLQ7DNGLU<HWNLVL ............................................................................. 57 $QD\DVDQÕQ0DGGHVL.DSVDPÕQGD9HUJLøGDUHVLQLQ7DNGLU<HWNLVL......... 58 2OD÷DQVW+DOOHUGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVL ........................................ 60. ,7h5.9(5*øø'$5(6ø1ø17$.'ø5<(7.ø6ø1ø1.$<1$./$5,. $$1$<$6$.$36$0,1'$9(5*øø'$5(6ø1ø17$.'ø5<(7.ø6ø. %ø'$5(1ø17$.'ø5<(7.ø6ø1ø.8//$10$ù(.ø//(5ø9(=$0$1. BAKIMINDAN UYGULANMALARI.................................................................. 61 1øGDUHQLQ7DNGLU<HWNLVLQL.XOODQPDùHNLOOHUL .................................................... 61 D$QD\DVDGDQ.D\QDNODQDQ7DNGLU<HWNLVLQL.XOODQPDùHNLOOHUL .................... 61 aa. Bakanlar .XUXOX.DUDUÕ.......................................................................... 61 bb. Kanun Hükmünde Kararname ............................................................... 63 cc. Tüzük .................................................................................................... 64 dd. Yönetmelik............................................................................................ 65. ii.
(4) E'L÷HU']HQOHPHOHUGHQ.D\QDNODQDQ7DNGLU<HWNLVLQL.XOODQPD. ....................................................................................................... 66 .................................................................... 68 bb. Özelgeler (Muktezalar).......................................................................... 70 cc. Sirküler.................................................................................................. 71 2. Vergi HukukundakLøGDUvøúOHPOHULQ8\JXODQPD=DPDQÕ%DNÕPÕQGDQ7DNGLU <HWNLVL\OHøOLúNLVL .............................................................................................. 73 DøGDUvøúOHPOHULQ<UUO÷YH*HUL\H<UPHPHVL ....................................... 73 ùHNLOOHUL. DD*HQHO7HEOL÷YH*HQHOJHOHU. EøGDUvøúOHPOHULQ*HUL$OÕQPDVÕ.DOGÕUÕOPDVÕ'H÷LúWLULOPHVLYH. Düzeltilmesi ................................................................................................ 77 ,,7h5.9(5*ø6ø67(0ø1'(<(5$/$1ø'$5(1ø17$.'ø5. ........................................................... 79 ................................................... 79 (QIODV\RQ']HOWPHVLQHøOLúNLQ7DNGLU<HWNLVL ................................................. 79 <HQLGHQ'H÷HUOHPH\HøOLúNLQ7DNGLU<HWNLVL..................................................... 80. <(7.ø6ø1(ø/øù.ø1'h=(1/(0(/(5. $'(ö(5/(0(<(ø/øù.ø17$.'ø5<(7.ø6ø. %9(5*ø7$5ø)(/(5ø1(9(5*ø25$1/$5,1$9(0$.789(5*ø. .................................... 82 ........................................................... 82 D7DULIH'LOLPOHULQHøOLúNLQ7DNGLU<HWNLVL ...................................................... 82 E7DULIH2UDQYH0LNWDUODUÕQDøOLúNLQ7DNGLU<HWNLVL ....................................... 84 9HUJL2UDQODUÕQD0DNWX9HUJLYH+DUoODUDøOLúNLQ7DNGLU<HWNLVL .................... 88 'L÷HU2UDQODUYH0DNWX+DGOHUHøOLúNLQ7DNGLU<HWNLVL ..................................... 94 &9(5*ø0$75$+,1$ø/øù.ø17$.'ø5<(7.ø6ø ........................................... 99 0DWUDKÕQ7HVSLWLQGHTakdir Yetkisi................................................................... 99 D5H¶VHQøNPDOHQYHøGDUHFH9HUJL7DUKÕQGD0DWUDK7HVSLWL ........................ 101 b. Emlâk Vergisinde Matrah Tespiti............................................................... 104 F'L÷HU0DWUDK7HVSLW+DOOHUL ....................................................................... 105 8]ODúPDGD7DNGLU<HWNLVL ............................................................................... 106 D. M8$)ø<(7ø67ø61$9(ø1'ø5ø0/(5(ø/øù.ø17$.'ø5<(7.ø6ø ......... 109 0XDIL\HWHøOLúNLQ7DNGLU<HWNLVL ..................................................................... 109 øVWLVQDODUDøOLúNLQ7DNGLU Yetkisi ..................................................................... 113 øQGLULPOHUHøOLúNLQ7DNGLU<HWNLVL .................................................................... 115 (6h5(/(5(9('g1(0/(5(ø/øù.ø17$.'ø5<(7.ø6ø ............................ 116 +$5d9(0ø.7$5/$5$ø/øù.ø17$.'ø5<(7.ø6ø 9HUJL7DULIHOHULQHøOLúNLQ7DNGLU<HWNLVL. )$6/Ìù(./Ì<h.h0/h/h.9(62580/8/8ö$ø/øù.ø17$.'ø5. ............................................................................................................. 121 ............................................ 121 6RUXPOXOX÷DøOLúNLQ7DNGLU<HWNLVL ................................................................. 123 *9(5*ø68d9(&(=$/$5,1$ø/øù.ø17$.'ø5<(7.ø6ø .......................... 126 +'(1(7ø0(ø/øù.ø17$.'ø5<(7.ø6ø .......................................................... 132 1. Yoklamada Takdir Yetkisi .............................................................................. 132 øQFHOHPHGH7DNGLU<HWNLVL .............................................................................. 132 3. Arama ve Bilgi Toplamada Takdir Yetkisi...................................................... 135 <(7.ø6ø. $VOvùHNOv<NPOONOHUHøOLúNLQ7DNGLU<HWNLVL. ,9(5*ø$/$&$ö,1,1621$(5'ø5ø/0(6ø9((57(/(10(6ø1(. ............................................................................... 135 1. Terkin ve Tahakkuktan Vazgeçmede Takdir Yetkisi ....................................... 135 2. Tecilde Takdir Yetkisi .................................................................................... 136 J. VER*ø$/$&$ö,1,1.25810$6,1$ø/øù.ø17$.'ø5<(7.ø6ø ............ 138 7HPLQDWYHùDKVv.HIDOHWWH7DNGLU<HWNLVL ...................................................... 138 øKWL\DWv+DFL]YHøKWL\atî Tahakkukta Takdir Yetkisi ....................................... 139 ø/øù.ø17$.'ø5<(7.ø6ø. iii.
(5) .9(5*ø/(1'ø50(86Ó/9((6$6/$5,ø/(9(5*ø/(1'ø50( g/dh/(5ø1(ø/øù.ø17$.'ø5<(7.ø6ø dHúLWOLgOoOHULQ7HVSLWLQGH7DNGLU<HWNLVL. ..................................................... 141 ..................................................... 142. dHúLWOLø]LQOHULQ9HULOPHVLdHúLWOL%HOLUOHPHOHULQ<DSÕOPDVÕYH.DUDUODUÕQ $OÕQPDVÕQGD7DNGLU<HWNLVL. ............................................................................ 144. 8VOYH(VDVODUÕQ%HOLUOHQPHVLøOH$\UÕQWÕ\DøOLúNLQ'L÷HU+DOOHUGH7DNGLU. Yetkisi............................................................................................................ 149 a. GVK ve KVK’da Yer Alan Hükümler........................................................ 149 b. KDVK ve ÖTVK’da Yer Alan Hükümler .................................................. 151 c. VUK ve AATUHK’ta Yer Alan Hükümler ................................................ 153 G'L÷HU9HUJL.DQXQODUÕQGD<HU$ODQ+NPOHU .......................................... 157. ÜÇÜNCÜ BÖLÜM 7h5.9(5*ø+8.8.81'$ø'$5(1ø17$.'ø5<(7.ø6ø1ø1 '(ö(5/(1'ø5ø/0(6ø. ,7h5.9(5*øø'$5(6ø1ø17$.'ø5<(7.ø6ø1ø1.$<1$./$5,1,1 '(ö(5/(1'ø5ø/0(6ø. ...................................................................................... 161. $7h5.9(5*øø'$5(6ø1ø1$1$<$6$.$36$0,1'$6$+ø32/'8ö8 7$.'ø5<(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø. .............................................. 161 ........ 161. 9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ7DULKv*HOLúLPLQLQ'H÷HUOHQGLULOPHVL. $QD\DVDVÕ.DSVDPÕQGD9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ(VDVODUÕQÕQ 'H÷HUOHQGLULOPHVL. ........................................................................................... 166. D0DGGv<NPOONOHUGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ 'H÷HUOHQGLULOPHVL. ...................................................................................... 170. EùHNOv<NPOONOHU9HUJLOHQGLUPH8VOYH(VDVODUÕLOH%D]Õ. Vergilendirme ÖloOHULQGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ ...................................................................................... 180. 'H÷HUOHQGLULOPHVL. $QD\DVDQÕQ0DGGHVL.DSVDPÕQGD9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ 'H÷HUOHQGLULOPHVL. ........................................................................................... 183 .... 188. 2OD÷DQVW+DOOHUGH9HUJLøGDUHVLQLQ7DNGLU<HWNLVLQLQ'H÷HUOHQGLULOPHVL %ø'$5(1ø17$.'ø5<(7.ø6ø1ø.8//$10$ù(.ø//(5ø9(=$0$1. BAKIMINDAN UYGULANM$/$5,1,1'(ö(5/(1'ø5ø/0(6ø ................ 189 øGDUHQLQ7DNGLU<HWNLVLQL.XOODQPDùHNLOOHULQLQ'H÷HUOHQGLULOPHVL ................ 189 a. Anayasadan KaynaklanaQ7DNGLU<HWNLVLQL.XOODQPDùHNLOOHULQLQ 'H÷HUOHQGLULOPHVL ...................................................................................... 189 E'L÷HU']HQOHPHOHUGHQ.D\QDNODQDQ7DNGLU<HWNLVLQL.XOODQPD ùHNLOOHULQLQ'H÷HUOHQGLULOPHVL. ................................................................... 193. 9HUJL+XNXNXQGDNLøGDUvøúOHPOHULQ8\JXODQPD=DPDQÕ%DNÕPÕQGDQ7DNGLU <HWNLVL\OHøOLúNLVLQLQ'H÷HUOHQGLULOPHVL. .......................................................... 202. iv.
(6) ,,7h5.9(5*ø6ø67(0ø1'(<(5$/$1ø'$5(1ø17$.'ø5 <(7.ø6ø1(ø/øù.ø1'h=(1/(0(/(5ø1'(ö(5/(1'ø5ø/0(6ø. .......... 207 .. 207. $'(ö(5/(0(<(ø/øù.ø17$.'ø5<(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø %9(5*ø7$5ø)(/(5ø1(9(5*ø25$1/$5,1$9(0$.789(5*ø +$5d9(0ø.7$5/$5$ø/øù.ø17$.'ø5<(7.ø6ø1ø1. .................................................................................... 210 .. 211 'L÷HU2UDQODUYH0DNWX+DGOHUHøOLúNLQ7DNGLU<HWNLVLQLQ'H÷HUOHQGLULOPHVL . 218. '(ö(5/(1'ø5ø/0(6ø. 9HUJL7DULIHOHULQHYH2UDQODUÕQDøOLúNLQ7DNGLU<HWNLVLQLQ'H÷HUOHQGLULOPHVL. &9(5*ø0$75$+,1$ø/øù.ø17$.'ø5<(7.ø6ø1ø1. .................................................................................... 220 .............................. 220 8]ODúPDGD7DNGLU<HWNLVLQLQ'H÷HUOHQGLULOPHVL ............................................. 224. '(ö(5/(1'ø5ø/0(6ø. 0DWUDKÕQ7HVSLWLQGH7DNGLU<HWNLVLQLQ'H÷HUOHQGLULOPHVL. '08$)ø<(7ø67ø61$9(ø1'ø5ø0/(5(ø/øù.ø17$.'ø5<(7.ø6ø1ø1 '(ö(5/(1'ø5ø/0(6ø .................................................................................... 229 E. SÜRELERE V('g1(0/(5(ø/øù.ø17$.'ø5<(7.ø6ø1ø1 '(ö(5/(1'ø5ø/0(6ø .................................................................................... 234 )$6/Ìù(./Ì<h.h0/h/h.9(62580/8/8ö$ø/øù.ø17$.'ø5 <(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø. ............................................................. 238. *9(5*ø68d9(&(=$/$5,1$ø/øù.ø17$.'ø5<(7.ø6ø1ø1 '(ö(5/(1'ø5ø/0(6ø. .................................................................................... 243 .......... 247. +'(1(7ø0(ø/øù.ø17$.'ø5<(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø ,9(5*ø$/$&$ö,1,1621$(5'ø5ø/0(6ø9((57(/(10(6ø1( ø/øù.ø17$.'ø5<(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø. ............................... 251. -9(5*ø$/$&$ö,1,1.25810$6,1$ø/øù.ø17$.'ø5<(7.ø6ø1ø1 '(ö(5/(1'ø5ø/0(6ø. .................................................................................... 254. .9(5*ø/(1'ø50(86Ó/9((6$6/$5,ø/(9(5*ø/(1'ø50( g/dh/(5ø1(ø/øù.ø17$.'ø5<(7.ø6ø1ø1'(ö(5/(1'ø5ø/0(6ø. ...... 257. SONUÇ................................................................................................................................. 261 YARARLANILAN KAYNAKLAR ................................................................................... 264. v.
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(8) GÜHFD. :. Gazi Üniversitesi Hukuk Fakültesi Dergisi. *høø%)'. :. *D]LhQLYHUVLWHVLøNWLVDGLYHøGDUL%LOLPOHU)DNOWHVL'HUJLVL. GVK. :. Gelir Vergisi Kanunu. HK. :. Harçlar Kanunu. ø+ø'. :. øGDUH+XNXNXYHøOLPOHUL'HUJLVL. øh. :. øVWDQEXOhQLYHUVLWHVL. øh+)0. :. øVWDQEXOhQLYHUVLWHVL+XNXN)DNOWHVL0HFPXDVÕ. øh6%)'. :. øVWDQEXOhQLYHUVLWHVL6L\DVDO%LOJLOHU)DNOWHVL'HUJLVL. ø<8.. :. øGDUv<DUJÕODPD8VO.DQXQX. K.. :. Karar. .DUú. :. NDUúÕODúWÕUÕQÕ]. KDVK. :. .DWPD'H÷HU9HUJLVL.DQXQX. KHK. :. Kanun Hükmünde Kararname. KVK. :. Kurumlar Vergisi Kanunu. md.. :. madde. MTVK. :. 0RWRUOX7DúÕWODU9HUJLVL.DQXQX. mük.. :. mükerrer. ÖTVK. :. Özel Tüketim Vergisi Kanunu. pr.. :. paragraf. RG.. :. Resmi Gazete. s.. :. sayfa. S.. :. 6D\Õ. SÜHFD. :. Selçuk Üniversitesi Hukuk Fakültesi Dergisi. 7ø'. :. TürNøGDUH'HUJLVL. 7hø.. :. 7UNL\HøVWDWLVWLN.XUXPX. vd.. :. YHGHYDPÕ. 9ø9.. :. 9HUDVHWYHøQWLNDO9HUJLVL.DQXQX. VUK. :. Vergi Usûl Kanunu. vii.
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(30) http://www.danistay.gov.tr/ kerisim/ ozet.jsp? ozet= metin&dokid= 23151 24 25 26 27. .$5$7(3(ùNU³øGDUHQLQ7DNGLU<HWNLVL´7ø'\ÕO6 (\OO V. FINCH Valerie – ASHTON Christina, Administrative Law in Scotland, Edinburg 1997, s. 216. '85$1øGDUHV .$5$7(3(V. GÜNDAY øGDUH V %$/7$ V '85$1 øGDUH V $.<,/0$= øGDUH V (52ö/8V-53.. 11.
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