• Sonuç bulunamadı

y 3. Dairesi Tarih: Esas No: 2011/4933 Karar No: 2014/6021 mevkii, faaliyet durumu ve emsal Karar: tarihi itibariyle

N/A
N/A
Protected

Academic year: 2022

Share "y 3. Dairesi Tarih: Esas No: 2011/4933 Karar No: 2014/6021 mevkii, faaliyet durumu ve emsal Karar: tarihi itibariyle"

Copied!
7
0
0

Yükleniyor.... (view fulltext now)

Tam metin

(1)

\DUJÕNDUDUODUÕ

LGDUHNDUDUODUÕ

Y Y a a r r g g Ö Ö K K a a r r a a r r l l a a r r Ö Ö

'DQ×üWDy 3. Dairesi

Tarih: 01.12.2014 Esas No: 2011/4933 Karar No: 2014/6021

7$.'ù5.20ù6<218.$5$5,1,1

9(5*ù9(&(=$ù+%$51$0(6ùù/(

%ù5/ù.7(7(%/ù÷('ù/0(0(6ù Vergi ve ceza ihbarnamesine eklenmesi gereken takdir komis-

\RQXNDUDU×Q×QLKEDUQDPHLOHELU

OLNWH WHEOLù HGLOPHPHVLQLQ LKEDU

QDPHQLQ WHEOLù WDULKLQH J|UH V

UHVLQGH Do×ODQ ELU GDYDGD YHUJL

OHQGLUPH\L KNPV] N×ODFDN ELU

KXNXNDD\N×U×O×NROXüWXUPD\DFDù×

hk.

ùVWHPLQ g]HWL 'DYDF× DG×QD

WDNYLP\×O×YHUJLOHQGLUPHG|

QHPLQH LOLüNLQ JHOLU YHUJLVL EH\DQ

QDPHVLQL \DVDO VUHVL LoLQGH YHU

PHGLùLQGHQ EDKLVOH 

WDULK YH  VD\×O× WDNGLU NRPLV

\RQX NDUDU×QD LVWLQDGHQ UH·VHQ

VDO×QDQYHUJL]L\D×FH]DO×JHOLUYer- JLVLQLQ NDOG×U×OPDV× LVWHPL\OH GDYD

Do×OP×üW×U 9HUJL 0DKNHPHVL NDUD

U×\OD  WDULKL LWLEDUL\OH

PNHOOHIL\HW ND\G× UH·VHQ WHUNLQ

HGLOHQ GDYDF×Q×Q YHUJL EH\DQ

QDPHVLQL NDQXQL VUHVLQGH YHU

memesi nedeniyle takdire sevki- QLQ \HULQGH ROGXùX DQFDN 

VD\×O× 9HUJL 8VXO .DQXQX·QXQ 

maddesinde takdir komisyonu- QXQ NDUDU× ]HULQH WDUK HGLOHQ

YHUJLOHUGH NDUDU×Q ELUHU VXUHWLQLQ

LKEDUQDPH\H HNOHQHFHùL KN

PQH \HU YHULOGLùL GDYD NRQXVX

vergi ceza ihbarnamelerin tebli- ùLQH LOLüNLQ WHEOLù DO×QG×V×Q×Q LQFH

lenmesinden ihbarnamelerin da-

\DQDù×RODQWDNGLUNRPLV\RQXND

UDU×Q×Q GDYDF×\D WHEOLù HGLOPHGL

ùLQLQ DQODü×OG×ù× JHUHNoHVL\OH WDU

KL\DW×NDOG×UP×üW×U'DYDO×LGDUHWD

UDI×QGDQ LOJLOL G|QHP EH\DQQD

mesinin verilmemesi nedeniyle

JHoLFL YHUJL EH\DQ× Lü QHYL Lü\HUL

mevkii, faaliyet durumu ve emsal PNHOOHIOHULQ EH\DQODU× GLNNDWH

DO×QPDNVXUHWL\OHWDNGLUNRPLV\RQX

NDUDU×\ODWHVSLWHGLOHQPDWUDK]H

ULQGHQ \DS×ODQ FH]DO× WDUKL\DW×Q

\HULQGHROGXùXWDNGLUNRPLV\RQX

NDUDU×Q×Q WHEOLù HGLOPHPHVLQLQ

HVDVD HWNLOL ELU üHNLO QRNVDQO×ù× RO

PDG×ù× LOHUL VUOHUHN NDUDU×Q ER

]XOPDV×LVWHQPLüWLU

Karar: 31.12.2005 tarihi itibariyle PNHOOHIL\HW ND\G× UH·VHQ WHUNLQ

HGLOHQ GDYDF× DG×QD WDNGLU NR

PLV\RQX NDUDU×QD GD\DQ×ODUDN

 \×O× LoLQ UH·VHQ VDO×QDQ YHUJL

]L\D× JHOLU YHUJLVLQL NDOG×UDn Vergi 0DKNHPHVL NDUDU× WHP\L] HGLOPLü

tir.

'RV\DQ×Q LQFHOHQPHVLQGHQ

GDYDF× DG×QD VDO×QDQ FH]DO× YHU

JL\H LOLüNLQ LKEDUQDPHQLQ

 WDULKLQGH WHEOLù HGLOGL

ùL WHEOLù DO×QG×V×QGD \HU DODQ

´WHEOLù HGLOHQ EHOJHQLQ WU YH

QXPDUDV×µ E|OPQGH LKEDUQD

me YH ILü QXPDUDV×Q×Q \D]×OG×ù×

GDYDF× WDUDI×QGDQ WDUKL\DW×Q GD

\DQDù×WDNGLUNRPLV\RQXNDUDU×Q×Q

WHEOLù HGLOPHGLùL LOHUL VUOHUHN

GDYD Do×OPDV× ]HULQH 9HUJL

0DKNHPHVLQFH V|] NRQXVX NDUD

U×Q WHEOLù HGLOPHGLùL JHUHNoHVL\OH

WDUKL\DW×Q NDOG×U×OG×ù× DQODü×OPDN

tDG×U

Vergi ve ceza ihbarnameleri, YHUJLQLQWDUKHGLOGLùLQLYHFH]DQ×Q

NHVLOGLùLQLPNHOOHIOHUHELOGLUHQ\D

]×ODUG×UVD\×O×9HUJL8VXO.DQX

QX·QXQ´LKEDUQDPHHVDV×µEDüO×NO×

34. maddesinde yer alan kuralda GD|QJ|UOGù JLEL YHUJLLKEDU

namesi, idareniQWDUKHWWLùLYHUJL

yi, ceza ihbarnamesi ise 366.

PDGGHVLQLQ ELULQFL I×NUDV×QGD \HU

YHULOHQ NXUDO JHUHùL  PDGGH

X\DU×QFD NHVLOHQ FH]D\× LOJLOLOHUH

GX\XUDQ ELOGLULPOHUGLU 6|] NRQXVX

<DVDO G]HQOHPHOHU ELUOLNWH LQFH

OHQGLùLQGH LKEDUQDPHOHULQ WDUK

ve cezDNHVPHLüOHPOHULROPDG×ù×

VDGHFH LGDUHQLQ \DSW×ù× LüOHPOHUL

GX\XUDQYHWHEOLùLJHUHNHQ\D]×ODU

ROGXùX VRQXFXQD XODü×OPDNWDG×U

$\Q× <DVD·Q×Q WDUK× WDQ×POD\DQ

 YH WHEOLùL WDQ×POD\DQ 

PDGGHOHUL EX \DUJ×\× GRùUXOD

PDNWDG×U %X QHGHQOH WDUK HGLO

PLü RODQ YHUJLQLQ YH\D NHVLOPLü

FH]DQ×QELOGLULPDUDF×RODQLKEDU

QDPHOHUGH \HU DOPDV× DUDQDQ

V|]NRQXVX<DVD·Q×QPDGGHVL

QLQ ELULQFL I×NUDV×QD EDùO× RQ LNL

EHQWWH\D]×O×XQVXUODUGDQKHUKDQJL

ELULQLQHNVLNYH\D\DQO×ü \D]×OPDV×

Q×Q LKEDUQDPHOHULQ KXNXNVDO GH

ùHULQL\LWLUPHVLQH\RODoPD\DFDù×

´+DWDO× WHEOLùOHUµ EDüO×NO× 

PDGGHVLQGH G]HQOHQPLü YH LK

EDUQDPHGH VDGHFH PNHOOHILQ

DG×Q×QYHUJLQLQQHY·LQLQYH\DPLN

WDU×Q×Q YH YHUJL PDKNHPHVLQGH

GDYD DoPD VUHVLQLQ KLo \D]×O

PDP×ü ROPDV×Q×Q YH\D LKEDUQD

PHQLQJ|UHYOL ELUPDNDPWDUDI×Q

GDQ G]HQOHQPHPLü ROPDV×Q×Q

LKEDUQDPH\L KNPV] N×ODFDù×

NXUDODEDùODQP×üW×U

%XG]HQOHPHOHUYHUJLQLQWDU

K×Q×QFH]DQ×QNHVLOPHVLQLQEXQODU×

duyuran ihbarnamelerden ve WHEOLùLQGHQ D\U×O×ù×Q× J|VWHUPHN

WHGLUúKEDUQDPH\HHNOHQPHVLJH

rekeQ WDNGLU NRPLV\RQX NDUDU×Q×Q

LKEDUQDPH LOH ELUOLNWH WHEOLù HGLO

PHPHVL LKEDUQDPHQLQ WHEOLù WD

ULKLQH J|UH VUHVLQFH Do×ODQ ELU

GDYDGD YHUJLOHQGLUPH\L KNP

V]N×ODFDNELUKXNXNDD\N×U×O×NROXü

(2)

LGDUHNDUDUODUÕ

WXUPD\DFDù× JLEL LKEDUQDPHQLQ

GHùLO WHEOLùLQLQ WDP \DS×OPDG×ù×

n×Q NDEXOQ JHUHNWLUHFHùLQGHQ

DQFDNGDYDDo×OPDV×LoLQ|QJ|U

OHQ VUHQLQ LüOHPHVLQL EDüODWPD

\DQELUQHGHQROXüWXUXU

9HUJLOHQGLUPHQLQ GD\DQDù×Q×

ROXüWXUDQWDNGLUNRPLV\RQXNDUDU×

Q×QVD\×O×.DQXQ·XQPDG

GHVLQLQ ELULQFL I×NUDV×QD EDùO× 

bentteki NXUDOGDQ GROD\× LKEDU

nameye eklenmesi gerekmekte- GLU ûHNOL 0DOL\H %DNDQO×ù× WDUDI×Q

dan belirlenen vergi ve ceza ih- EDUQDPHVLQLQVRODOWN×VP×QGDHN

OHULQLQ WDULKL YH VD\×V×Q×Q \D]×OPDV×

LoLQ D\U×OP×ü ELU E|OP EXOXQPDN

WDG×U'DYD\DNRQX\DS×ODQYHUJL

lendirmeyi duyuran ihbarname- GHNL ´(NOHULµ E|OPQH WDNGLU

NRPLV\RQXNDUDU×Q×QVD\×V×YHWDULKL

\D]×OP×üW×U 'DYDF×Q×Q LKEDUQDPH

OHULWHEHOOùHWWLùLYHGDYD\×VUH

VLQGHDoW×ù×QGDLKWLODI\RNWXU7HE

OLùPD]EDWDV×QGDQNHQGLVLQHGD

YD\D NRQX \DS×ODQ YHUJLOHQGLU

meyi GX\XUDQWDULKLYHVD\×V×J|V

WHULOHQ LKEDUQDPHOHUH DLW ROGXùX

GD VDSWDQPDNWDG×U 'ROD\×V×\OD

PD]EDWDLOHWHEOLùHGLOGLùLEHOJH

lenen bu ihbarnamelerin ekini ROXüWXUDQWDNGLUNRPLV\RQXNDUDU×

Q×Q LKEDUQDPH\OH WHEOLù HGLOPLü

ROGXùXQXQNDEXOJHUHNLU

Bu durumdDVUHVLQGHDo×OP×ü

ELUGDYDQ×QLQFHOHQPHVLV×UDV×QGD

WDNGLU NRPLV\RQX NDUDU×Q×Q LKEDU

QDPH\H HNOHQPHGLùLQLQ GRV\D

GD EXOXQDQ KHUKDQJL ELU NDQ×W×Q

YDUO×ù× VHEHEL\OH NDEXO HGLOPHVL

KDOLQGHGDYDQ×QVD\×O×úGDUL

<DUJ×ODPD 8VXO .DQXQX·QXQ 

maddesinin I×NUDV×X\DU×QFDGD

YD GRV\DV×QD LGDUH WDUDI×QGDQ

sunulacak olan takdir komisyonu NDUDU×Q×Q GDYDF×\D WHEOLùLQGHQ

VRQUDD\Q×.DQXQ·XQPDGGHVL

GHJ|]HWLOHUHNLQFHOHPH\DS×OPD

V× RODQDNO× LNHQ WDNGLU NRPLV\RQX

NDUDU×Q×Q LKEDUQDPH\H HNOHQ

PHPHVLQLJHUHNoHJ|VWHUPHNVX

UHWL\OH WDUKL\DW× NDOG×UDQ YHUJL

PDKNHPHVL NDUDU×QGD KXNXND

X\JXQOXNJ|UOPHPLüWLU

$o×NODQDQ QHGHQOHUOH WHP\L]

LVWHPLQLQ NDEXO LOH 9HUJL 0DK

NHPHVLQLQ NDUDU×Q×Q ER]XOPDV×QD

R\oRNOXùX\ODNDUDUYHULOGL 

'DQ×üWDy 4. Dairesi

Tarih: 23.03.2015 Esas No: 2013/839 Karar No: 2015/978

1- 620877(63ù7%8/810$'$19$R- 6$<,0$'$<$1$5$.7$5+ù<$7<A- PILMASI

2- +(6$3'g(10ù.$3$1',.7$16215$

<$3,/$17(63ù7('$YANILARAK KE- 6ù/(1g=(/868/6h=/h.&EZASI

1- 0NHOOHILQ VDKWH ROGXùX

LOHULVUOHQIDWXUDODUODEHOJHOHn- GLUGLùL KXrGD DO×üODU×Q× YHUJLGHQ

muaf esQDIWDQ \DSW×ù× \ROXQGD

VRPXW ELU WHVSLW EXOXQPDG×ù×n- GDQ YDUVD\×PD GD\DQ×ODUDN Vo- UXPOX V×IDW×\OD PNHOOHI DG×QD

yDS×ODQ FH]DO× WDUKL\DW×Q NDOG×U×l- PDV× LVWHPL\OH Do×ODQ GDYDQ×Q

YHUJL ]L\D× FH]DO× JHOLU VWRSDM  vergisine iliüNLQN×VP×Q×UHGGHGHQ

PDKNHPH NDUDU×QGD KXNXND

X\DUO×NEuOXQPDG×ù×

2- +HVDS G|QHPLQLQ NDSDn- PDV×QGDQ VRQUD G]HQOHQHQ

vergi inceleme raporuna daya- Q×ODUDNFH]DNHVLOPHVLPDGGHQLQ

JHWLULOLü DPDF×QD X\JXQ GüPe- GLùLQGHQ|]HOXVXOV]ONFH]DV×

Q×NDOG×UDQYHUJLPDKNHPHVLNa-

UDU×QGD KXNXND D\N×U×O×N EXOXn- PDG×ù×KN

ùVWHPLQg]HWL +XUGDDO×PVaW×P

faaliyetinde bulunan davaF×Q×Q

 \×O× LüOHPOerinin sahte fatura NXOODQ×P× QHGHQL\OH LQFelenmesi VRQXFX G]HQOHQHQ YHUJL LQFe- OHPH UDSRUX X\DU×QFD -3, 4-6, 7-9, 10-G|QHPOHULoLQVa- O×QDQJHOLU VWRSDM YHUJLVLLOHNHVi- OHQYHUJL]L\D×FH]DV×YHVD\×O×

.DQXQ·XQ  PDGGHVL X\a- U×QFDNHVLOHQ|]HOXVXOV]ONFH]a- V×Q×Q NDOG×U×OPDV× LVWHPL\OH GDYD

Do×OP×üW×U 9HUJL 0DKNHPHVLQLQ

NDUDU×\ODGDYDF×Q×QIaWXUDDOG×ù×

üLUNHWOHU KDNN×QGD G]HQOHQHQ

YHUJL WHNQLùL UDSRUXQGDNL WHVSLt- OHUGHQEXPNHOOHIOHUWDUaI×QGDQ

G]HQOHQHQ IDWXUDODU×Q VDKWH Rl- GXùX VRQXFXQD XODü×OG×ù× JHUHk- oHVL\OHGDYDQ×QYHUJL]L\D×FH]DO×

JHOLU VWRSDM YHUJLVLQH LOLüNLQ N×VP×

Q×Q UHGGiQH  VD\×O× 9HUJL 8VXO

.DQXQX·QXQPDGGHVLQHJ|

UH |]HO XVXOV]ON FH]DV× NHVLOe-

ELOPHVL LoLQ JeUHNOL NRüXOODU×Q ELU

DUDGD JHUoHNOHüPHGLùL JHUHk- oHVL\OH NDOG×U×OPDV×QD NDUDU YHULl- PLüWLU 7DUDIODUFD KXNXND DyN×U×

ROGXùX LOHUL VUOHUHN NDUDU×Q

DOH\KHRODQN×V×PODU×Q×QER]XOPa- V×LVWenilmektedir.

Karar: +XUGD DO×P VDW×P IDDOi- yetinde bulunan davaF×Q×Q

\×O×LüOHPOHULQLQVDKWHIDWXUDNXOOa- Q×P× QHGHQL\OH LQFHOHQPHsi so- QXFXG]HQOHQHQYHUJLLQFHOHPH

UDSRUXX\DU×QFD-3, 4-6, 7- 9, 10- G|QHPOHU LoLQ VDO×QDQ

gelir (stopaj) vergisi ile kesilen YHUJL ]L\D× FH]DV× YH  VD\×O×

.DQXQ·XQ  PDGGHVL X\a- U×QFDNHVLOHQ|]HOXVXOV]ONFH]a- V×Q×Q NDOG×U×lPDV× LVWHPL\OH Do×ODQ

GDYD\× N×VPHQ NDEXO HGHQ N×s- men reddeden Vergi Mahkeme- VLNDUDU×WDUDIODUFDWHP\L]HGLOPLü

tir.

 VD\×O× *HOLU 9HUJLVL .DQu- QX·QXQ YHUJL WHYNLIDW× EDüO×ù× Dl- W×QGDG]HQOHQHQPDGGHVLn- GHNDPXLGDUHYHPHVVHVHOHUL

(3)

\DUJÕNDUDUODUÕ

\DUJÕNDUDUODUÕ

iktisadi kamu müesseseleri, sair NXUXPODU WLFDUHW üLUNHWOHUL Lü Rr- WDNODU×GHUQHNOHUYDN×IODUGHUQHN

YH YDN×IODU×Q LNWLVDGL LüOHWPHOHUL

NRRSHUDWLIOHU \DW×U×P IRQX \|Qe- WHQOHU JHUoHN JHOLrlerini beyan etmeye mecbur olan ticaret ve VHUEHVW PHVOHN HUEDE× ]LUDL Na- ]DQoODU×Q× ELODQoo veya zirai iü

OHWPHKHVDE×HVDV×QDJ|UHWHVSLW

HGHQ oLIWoLOHU DüDù×GDNL EHQWOHr- GH VD\×ODQ |GHPHOHUL QDNGHQ

YH\D KHVDEHQ \DSW×NODU× V×UDGD

istihkak sahiplerinin gelir vergileri- ne mahsuben tevkifat yapmaya mecburGXUODU $\Q× PDGGHQLQ

 I×NUDV×QGD LVH HVnaf muafl×

ù×QGDQ \DUDUODQDQODUD PDO YH

KL]PHWDO×PODU×NDUü×V×QGD\DS×ODQ

|GHPHOHUGHQ WHYNLIDW \DS×Oa- FDù×KNPDOW×QDDO×QP×üW×U

 VD\×O× 9HUJL 8VXO .DQu- QX·QXQ  PDGGHVLQLQ % EHQGLn- de vergilendirmede vergiyi do- ùXUDQ ROD\ YH EX ROD\D LOLüNLQ

muameleleULQ JHUoHN PDKL\HWi- QLQHVDVROGXùXYHUJL\LGRùXUDQ

ROD\ YH EX ROD\D LOLüNLQ PXDPe-

OHOHULQLQ JHUoHN PDKL\HWLQLQ \e- PLQKDULoKHUWUOGHOLOOHLVSDWOa- QDELOHFHùLPDGGHVLQGHGH

vergi incelemesinden makVDG×Q

|GHQPHVL JHUHNHQ YHUJLOHULQ

GRùUXOXùXQX DUDüW×Umak, tespit HWPHN YH VDùODPDN ROGXùX

hükme baùODQP×üW×U

'RV\DQ×Q LQFHOHQPHVLQGHQ

GDYDF× KXUGD DO×üODU×Q× YHrgiden muaf esnaftan yapmaV×QDNDUü×Q

KDNODU×QGD YHUJL WHNQLùLUDSRUODU×

EXOXQDQ  DGHW PNHOOHIWHQ DO×

nan sahte faturalarla belgelen- dirmek suretiyle 2006/1-3, 4-6, 7- 9, 10- G|QHPLQH DLW JHOLU VWo- SDM YHUJLVLQL EH\DQ G×ü× E×UDNW×ù×

LOHUL VUOHUHN GDYD NRQXVX WDUKi-

\DW×Q\DS×OG×ù×DQODü×OP×üW×U

'DYDF×Q×Q VDKWH ROGXùX LOHUL

VUOHQ IDWXUDODUOD EHOJHOHQGLUGi- ùLKXUGDDO×üODU×Q× YHUJiden muaf esnaftan \DSW×ù× \ROXQGD VRPXW

ELU WHVSLW EXOXQPDG×ù×QGDQ YDr- VD\×PDGD\DQ×ODUDNVRUXPOXV×Ia- W×\ODGDYDF×DG×QD\DS×ODQFH]DO×

WDUKL\DW×Q NDOG×U×OPDV× LVWHPL\OH

Do×ODQ GDYDQ×Q YHUJL]L\D×FH]DO×

JHOLU VWRSDM  YHUJLVLQH LOLüNLQ N×s- P×Q× UHGGHGHQ 0DKNHPH NDUa- U×QGD KXNXND X\DUO×N EXOXQPa- PDNWDG×U

8\XüPD]O×NG|QHPLQHLOLüNLQLü

lemleri incelenen daYDF× DG×QD

KHVDS G|QHPLQLQ NDSDQPDV×n- GDQ VRQUD G]HQOHQHQ YHUJL Ln- celeme raSRUXQD GD\DQ×ODUDN

FH]DNHVLOPHVLPDGGHQLQJHWLULOLü

DPDF×QDX\JXQGüPHGiùLQGHQ

|]HO XVXOV]ON FezDV×Q× NDOG×UDQ

9HUJL 0DKNHPHVL NDUDU×QGD Vo- QXFX LWLEDU×\OD KXNXND D\N×U×O×N

J|UOPHPLüWLU

%XQHGHQOHGDYDF×Q×QWHP\L]

LVWHPLQLQ NDEXOQH 9HUJL 0Dh- NHPHVLQLQ NDUDU×Q×Q YHUJL ]L\D×

FH]DO× JHOLU VWRSDM  YHUJLVLQH LOLü

NLQ N×VP×Q×Q ER]XOPDV×QD R\ELUOi- ùL\OH GDYDO× LGDUHQLQ WHP\L] Ls- WHPLQLQ LVH UHGGLQH NDUDU×Q |]HO

XVXOV]ONFH]DV×QDLOLüNLQN×VP×Q×Q

\XNDU×GD EHOLUWLOHQ JHUHNoH\OH

RQDQPDV×QD R\oRNOXùX\ODNDUDU

verildi.

'DQ×üWDy Vergi Dava Daireleri Kurulu

Tarih: 01.10.2014 Esas No: 2014/543 Karar No: 2014/823

úù5.(7ù17$6)ù<(6ù1ù17$0$0/$N- 0,ú2/0$6,1('(1ù</(.$181ù 7(06ù/&ù$',1$&(=$/,7$5+ù<$7

YAPILMASI

7DVIL\HVL WDPDPODQDUDN W]HO

NLüLOLùL VRQD HUHQ üLUNHWLQ WDVIL\H

G|QHPLYH|QFHVLG|QHPGHRr- WD\Do×NDELOHFHNYHUJLND\×SYH

NDoDù×Q×Q kanuni temsilcilerden WDUKL\DW \DS×ODUDN DUDQPDV×Q×

|QJ|UHQVD\×O×.DQXQ·XQ

PDGGHVLQLQ  I×NUDV×Q×Q 

 WDULKLQGH \UUOùH JLUGLùL

GLNNDWH DO×QG×ù×QGD EX KNPQ

JHoPLüH G|QN RODUDN X\JXOa- QDPD\DFDù× EX üHNLOGH üLUNHWLQ

tasfiyesinin tamaPODQP×ü ROPDV×

sebebiyle kanuni temsilciler ad×

QD FH]DO× WDUKL\DW \DS×ODPD\a-

FDù× JLEL 9HUJL 8VXO .aQXQX·QXQ

PDGGHVLX\DU×QFDGDNDQXQL

WHPVLOFL DG×QD WDUKL\DW \DS×Oa- PD\DFDù×KN

ùVWHPLQ g]HWL Tasfiye Halinde   /WG ûWL·QLQ NDQXQL WHPVLOFLVL

V×IDW×\OD GDYDF× DG×QD 1LVDQ- +D]LUDQG|QHPLLoLQVDO×QDQ

YHUJL ]L\D× FH]DO× JHOLU VWRSDM  YHUJLVLGDYD\DNRQX\DS×OP×üW×U

'DYD\×LQFHOH\HQ9HUJL0Dh- NHPHVLQLQ NDUDU×\OD GDYDF×Q×Q

LKWLODIO×G|QHPGHNDQXQLWHPVLOFLVL

ROGXùX 7DVIL\H +alinde (...) Ltd.

ûWL·QLQ LüOHPOerinin incelenmesi sonucu dü]HQOHQHQUDSRUDJ|UH

üLUNeWLQELUN×V×PKDV×ODW×Q×ND\×WYH

EH\DQ G×ü× E×UDNW×ù× YH EXQGDQ

ND\QDNODQDQ ND]DQF×QGD RUWDk- ODUDGDù×W×OG×ù×Q×QVDSWDQG×ù×Go- OD\×V×\ODGDù×W×ODQEXNkUGDQWHv- NLIDW\DS×lPDG×ù×JHUHNoHVL\OH de üLUNHW DG×QD WDUKL\DW |QHULOGLùL

DQFDN üLUNHWLQ WDVIL\HVLQLQ Wa- PDPODQP×üROPDV×VHEHEL\OHNa- QXQLWHPVLOFLV×IDW×\ODGDYDF×DG×

QDFH]DO×WDUKL\DW\DS×OG×ù×7DVIi-

\H +DOLQGH   /WG ûWL·QLQ

04.01.2008 tarihinde tasfiyeye JLUGLùLYHEXGXUXPXQ.2008 WDULKLQGH WHVFLO HGLOGLùL 

WDULKYHVD\×O×RUWDNODUNu- UXOX NDUDU×Q×Q  Warih ve

 VD\×O× 7UNL\H 7LFDUHW 6LFLOL

*D]HWHVL·QGH\D\×P×VXUHWLyle de W]HO NLüLOLùLQLQ VRQD HUGLùL WDVIi-

\HVL WDPDPODQDUDN W]HO NLüiOLùL

sona eren üLUNHWLQWDVIL\HG|nemi

(4)

\DUJÕNDUDUODUÕ

ve öncesi dönemde ortaya ç×

NDELOHFHN YHUJL ND\×S YH NDoa- ù×Q×Q NDQXQL WHPVLOFLOHUGHQ WDUKi-

\DW \DS×ODUDN DUDQPDV×Q× |QJ|

UHQ  VD\×O× .DQXQ·XQ /9.

maddesinin 03.07. 2009 tarihinde

\UUOùH JLUGLùL GLNNDWH DO×QG×

ù×QGD EX KNPQ JHoPLüH G|

QN RODUDN X\JXOaQDPD\DFDù×

EXüHNLlde kanuni temsilcilere ce- ]DO× WDUKL\DW\DS×labilmesinin ola- QDNV×]ROGXùXJeUHNoHVL\OHFH]DO×

WDUKL\DW×NDOG×rP×üW×U

Vergi idaresinin temyiz istemi- QL LQFHOH\HQ 'DQ×üWD\ '|UGQF

Dairesi, 29.03.2013 JQO YH (

.VD\×O×Na- UDU×\ODVD\×O×9HUJL8VXO.DQu- QX·QXQ  PDGGH KNPQH

GHùLQGLNWHQ VRQUD DQ×ODQ PDd- GH X\DU×QFD WDNLS HGLOHQ NDPX

DODFDNODU×Q×Q KDQJL YHUJLOHQGLr- PH G|QHPLQH LOLüNLQ RODUDN Wa- KDNNXNHWPLüLVHüLUNHWKDNN×nda- ki kanuni taNLS \ROODU× WNHWLOPHN

NRüXOX\OD EXQODU×Q |GHQPHPe- VLQGHQ GH \LQH D\Q× G|QHmde NDQXQL WHPVLOFL RODQ NLüLOHULQ Vo- UXPOX RODFDù× VRQXFXQDXODü×OG×

ù× |WH \DQGDQ WLFDUHW üLUNHWOHUi- nin tüzel kiüLOLùL WLFDUHW VLFLOLQGHQ

silinPH\OHVRQDHUGLùLQGHQve bu tarihten sonra hak ehliyeti sona HUHQüLUNHWLQKDNVDKLELROPDV×YH

ERUo DOW×QD JLUPHVL PPNQ Rl- PDG×ù×QGDQ üLUNHW DG×QD WDUKi-

\DW \DS×OPDV×QD GD RODQDN Eu- OXQPDG×ù× EXQXQOD ELUOLNWH 

VD\×O× 9HUJL 8VXO .DQuQX·QXQ 

PDGGHVLQLQ VRQ I×NUDV×QGD \HU alan düzenOHPH\OH W]HONLüLOHULQ

WDVIL\HHGLOPLüROPDODU×Q×QNDQuni WHPVLOFLOHULQWDVIL\H\HJLULüWDULKLn-

GHQ|QFHNL]DPDQODUDDLWVRUXm- OXOXùXQX RUWDGDQ NDOG×UPD\a- FDù×Q×QKNPHEDùODQP×üROPDV×

NDUü×V×nda, kanuni temsilcilerin bu ERUoODUGDQ VRUXPOXOXùXQXQ üLr- NHWW]HONLüLOLùLVRQDHUGLNWHQVRn- UDGDGHYDPHWWLùLQLQDo×NROGu- ùXNDQXQLWHPVLOFLQLQWDVIL\HG|

neminGHQ |QFHNL ERUoODUD LOLüNLQ

VRUXPOXOXùXQXQ GHYDP Htmesi QHGHQL\OH  VD\×O× 9HUJL 8VXO

.DQXQX·QXQ  PDGGHVLQLQ VRQ

I×NUDV× NDSVDP×QGD YHUJL ve ce- ]DQ×Q LOJLOL ROGXùX G|QHPGHNL

NDQXQL WHPVLOFL KDNN×QGD \DS×Oa- cak takibe vergi ve ceza ihbar- QDPHVL G]HQOHQLS WHEOLù HGLOe- UHN EDüODQ×OPDV× JeUHNWLùLQGHQ

X\XüPD]O×NWD YHUJLOHQGLUPH LüOe- PLQLQEXXVXOHX\JXQROGXùXQXQ

J|UOGù|WH\DQGDQVa-

\×O× .urumlar Vergisi KaQXQX·QXQ

PDGGHVLQHVD\×O×.DQXn- la eklenen ve tasfiye edilerek t

]HONLüiOLùLWLFDUHWVLFLOLQGHQVLOLQPLü

olan mükelleflerin tasfiye öncesi YHWDVIL\HG|QHPOHULQHLOLüNLQROa- UDN VDO×QDFDN KHU WUO YHUJL WDr- KL\DW×YHNHVLOHFHNFH]DODU×QP

WHVHOVLOHQ VRUXPOX ROPDN ]ere;

tasfiye öncesi dönemler için ka- nuni temsilcilerden, tasfiye d|

QHPL LoLQ LVH WDVIL\H PHPXUODU×n- GDQ KHUKDQJL ELUL DG×QD \DS×Oa- FDù×Q× |QJöUHQ  I×NUD KNP

 WDULKLQGH \UUOùH

JLUPHNOHELUOLNWH\XNDU×GD belirtil- GLùL JLEL X\XüPDzO×N G|QHPLQGH

mevcut düzenlemelere göre de NDQXQLWHPVLOFLOHU\|QQGHQD\Q×

GRùUXOWXGD X\JXODPD \DS×lPDV×

JHUHNWLùL EX GXUXPGD GDYDF×

DG×QD VDO×QDQ YHUJL ]L\D× FH]DO×

JHOLU VWRSDM  YHUJLVLQLQ KXNXNLOLùL

incelenerek karar verilmesi ge- UHNWLùLQGHQ DNVL \|QGHNL YHUJL

PDKNHPHVL NDUDU×QGD KXNXND

X\DUO×N J|UOPHGLùL Jerekçesiyle NDUDU×ER]PXüWXU

%R]PD NDUDU×QD X\PD\DQ

9HUJL0DKNHPHVLNDUDU×\ODLONNa- UDU×QGD\HUDODQKXNXNVDOQHGHn- OHUYH JHUHNoH\HHNRODUDN'a- Q×üWD\'DLUHVLQFHEHQ]er olay- ODU KDNN×QGD YHUilen 05.04.2013 JQO YH (  .

2013/1962 sa\×O×JQO

ve E. 2013/8217, K. 2013/10378 VD\×O×  JQO YH (

 .  VD\×O×

JQOYH(

K. 2013/7552 sa\×O× NDUDUODU×Q GD

D\Q×PDKL\HWWHROGXùXJHUHNoe- VL\OHLONNDUDU×QGD×VUDUHWPLüWLU

,VUDU NDUDU× YHUJL LGDUHVL WDUa- I×QGDQWHP\L]HGLOPLüYHüLUNHWW

]HO NLüLOLùL VRQD HUVH GDKL üLUNHWLQ

tasfiyesinden önceki dönemlere DLW ERUoODU×QGDQ NDQXQL WHPVLOFi- OHULQLQ VRUXPOXOXùXQun devam HWWLùL LOHUL VUOHUHN NDUDU×Q Eo- ]XOPDV×LVWHQPLüWLU

Karar: 'D\DQG×ù× KXNXNVDO

QHGHQOHU YH JHUHNoHVL \XNaU×GD

Do×NODQDQ 9HUJL 0Dhkemesinin

×VUDUNDUDU×D\Q×KXNXNVDOQHGHn- ler ve geUHNoH LOH .XUXOXPX]FD

GD X\JXQ EXOXQPXü YH WHP\L]

dilekçesinde ileri sürülen iddialar, NDUDU×Q ER]XOPDV×Q× JHUHNWLUHFHN

durumda göUOPHPLüWLU

Bu nedenlerle, temyiz istemi- QLQ UHGGLQH R\oRNOXùX LOH Narar verildi.

'DQ×üWDy 3. Dairesi

Tarih: 26.05.2015 Esas No: 2013/117 Karar No: 2015/3744

7(%/ù÷ù1%ù/ù1(1$'5(6(

YAPILMAMASI

%RUoOX üLUNHW DG×QD G]HQOH

nen ve ilk vergi ve ceza ihbar- QDPHOHULQLQ üLUNHW PGUQH

WHEOLù HGLOGLùL DGUHV ELOLQHQ DG

UHVNDSVDP×QGDVD\×ODFDù×QGDQ

YHUJLERUoOXVXüLUNHWHDLW  QROX

LKEDUQDPHOHULQ V|] NRQXVX DG

UHVWH WHEOLùLQH oDO×ü×OPDGDQ üLU

ketin ticarHW VLFLOLQH ND\×WO× DGUH

VLQGHWHEOLùHGLOHPHPHVLQHGHQ

J|VWHULOHUHNLODQ\ROX\ODWHEOLùLQ

de hukuka uygunluk bulunma- G×ù×KN

(5)

VRUXFHYDS

\DUJÕNDUDUODUÕ

ùVWHPLQ g]HWL 'DYDF× DG×QD

«  /WG ûWL·QGHQ WDKVLO LPNDQ×

NDOPDG×ù× LOHUL VUOHQ DPPH

DODFDù×LoLQRUWDNV×IDW×\ODG]HQ

lenen 30.07.2008 tarih ve 34 ve

WDNLSQROX|GHPHHPLUOHULQLQ

LSWDOL LVWHPL\OH GDYD Do×OP×üW×U

'DQ×üWD\hoQF'DLUHVLQFHYHUL

OHQ ER]PD NDUDU×QD X\DQ 9HUJL

0DKNHPHVL NDUDU×\OD ERUoOX üLU

NHWDG×QDG]HQOHQHQYHLONYHUJL

YH FH]D LKEDUQDPHOHULQLQ üLUNHW

PGUQH WHEOLù HGLOGLùL DGUHV

GDYDO× LGDUHQLQ ELOJLVL GDKLOLQGH

ROXS  VD\×O× 9HUJL 8VXO .DQX

QX·QXQ  PDGGHVL X\DU×QFD

üLUNHWLQNDQXQLWHPVLOFLVLQLQDGUHVL

ELOLQHQ DGUHV NDSVDP×QGD VD\×

ODFDù×QGDQYHUJLERUoOXVXüLUNH

te ait (2) no.lu ihbarnamelerin V|]NRQXVXDGUHVWHWHEOLùLQHoDO×

ü×OPDGDQ üLUNHWLQ WLFDUHW VLFLOLQH

ND\×WO× DGUHVLQGH WHEOLù HGLOHPH

PHVL QHGHQ J|VWHULOHUHN LODQ \R

OX\ODWHEOLùLQGHKXNXNDX\JXQOXN

EXOXQPDG×ù× EX GXUXPGD XVX

OQH X\JXQ NHVLQOHüPH\HQ YHUJL

YHFH]DODU×QWDKVLOLDPDF×\ODG

zenlenen |GHPH HPLUOHULQLQ GH

KXNXNDD\N×U×ROGXùXJHUHNoHVL\

OH|GHPHHPLUOHULQLLSWDOHWPLüWLU

'DYDO×LGDUHWDUDI×QGDQGDYDF×

Q×Q RUWDù× ROGXùX üLUNHW DG×QD

\DS×ODQ WDUKL\DWODU×Q NHVLQOHüPHVL

]HULQH G]HQOHQHQ   QROX LK

EDUQDPHOHULQ YH |GHPH HPLUOH

ULQLQXVXOQHX\JXQWHEOLùHGLOGL

ùLüLUNHWRUWDù×V×IDW×\ODGDYDF×Q×Q

VRUXPOXROPDV×QHGHQL\OHG]HQ

OHQHQ |GHPH HPLUOHULQLQ KXNXND

X\JXQROGXùXLOHULVUOHUHNNDUD

U×Q ER]XOPDV× JHUHNWLùL LOHUL VUO

PüWU

Karar: 0DKNHPH NDUDUODU×Q×Q

'DQ×üWD\ WDUDI×QGDQ ER]XOPDV×

halinde, mahkemelerce bozma-

\DLOLüNLQNDUDUODU]HULQH\HQLGHQ

YHULOHQ NDUDUODUD NDUü× \DS×ODQ

WHP\L]EDüYXUXODU×Q×QER]PDND

raU×QGDNL HVDVODUD X\XOXS X\XO

PDG×ù× \|QQGHQ LQFHOHQHELOH

FHùLWHP\L]LVWHPLQH NRQX\DS×

ODQNDUDU×Q'DQ×üWD\hoQF'DL

UHVLQLQ  JQ YH (

.VD\×O×ND

UDU×QGDNL HVDVODU GRùUXOWXVXQGD

YHULOGLùL DQODü×OG×ù×QGDQ WHP\L]

GLOHNoHVLQGHLOHULVUOHQVHEHSOHU

V|] HGLOHQ NDUDU×Q ER]XOPDV×Q×

gerektirecek niteliNWH J|UOPH

PLüWLU

$o×NODQDQ QHGHQOHUOH WHP\L]

LVWHPLQLQ UHGGLQH YH NDUDU×Q

RQDQPDV×QD R\ELUOLùL\OH NDUDU

verildi.

'DQ×üWD\ 3. Dairesi

Tarih: 08.04.2013 Esas No: 2013/3388 Karar No: 2013/1206

7$5+=$0$1$ú,0, 7$.'ù5.20ù6<2181$6(9.

=$0$1$ú,0,1,1'850$6,

 VD\×O× .DQXQXQ  QF

PDGGHVL QFL EHQGL KNPQQ Anayasa Mahkemesince iptal HGLOGLùLQGHQ YHUJL GDLUHVLQFH

PDWUDK WDNGLUL LoLQ WDNGLU NRPLV

\RQXQD EDüYXUXOPDV×Q×Q ]DPD

QDü×P×Q× GXUGXUPD\DFDù×

X\XüPD]O×N NRQXVX G|QHPH LOLü

NLQ FH]DO× NDWPD GHùHU YHUJLVL

QLQ HQ JHo  WDULKLQH

NDGDU PNHOOHIH WDUK YH WHEOLù

edilmesi gerekirken, ihbarna- PHQLQEXVUHJHoLULOGLNWHQVRQ

UDWDULKLQGHWHEOLùHGLO

GLùLJ|UOGùQGHQLKWLODINRQX

VX YHUJLQLQ ]DPDQ Dü×P×QD Xù

UDG×ù×Kk..

ùVWHPLQ g]HWL: 'DYDF× üLUNHW

DG×QD WDNGLU NRPLV\RQX NDUDU×QD

GD\DQ×ODUDN  \×O×Q×Q $UDO×N

G|QHPLLoLQUHVHQVDO×QDQELUNDW

YHUJL ]L\D× FH]DO× NDWPD GHùHU

YHUJLVLQLQ NDOG×U×OPDV× LVWHPL\OH

'$9$ $d,/0,û7,5 *D]LDQWHS

9HUJL 0DKNHPHVL  JQ

YH ( . VD\×O×

NDUDU×\OD GDYDF× üLUNHW WDUDI×Q

GDQ JHUoHùH D\N×U× EHOJHOHUOH

JPUNLGDUHVLQLQHü\DQ×QN×\PH

WLDo×V×QGDQ\DQ×OW×OG×ù×EXVXUHWOH

HNVLNJPUNYHUJLVL|GH\HUHNLW

KDODW×Q JHUoHNOHüWLULOGLùL KXVXVOD

U×Q×Q *PUN úGDUHVLQFH \DS×ODQ

GHQHWLP VRQXFX G]HQOHQHQ UD

porla tespiti neticHVLQGHVD\×O×

Vergi Usul Kanununun 30 uncu PDGGHVLJHUHùLQFHG|QHPPDW

UDK×Q×QWDNGLULLoLQWDUL

KLQGH WDNGLUH VHYN HGLOGLùL

26.12.2008 tarihli takdir komisyo- QXNDUDU×LOHUHVHQPDWUDKWDNGLU

HGLOGLùL  WDULKLQGH G

zenlenen vergi/ceza ihbarname- VLQLQ  WDULKLQGH GDYDF×

\D WHEOLù HGLOGLùLQLQ DQODü×OG×ù×

 V .DQXQXQ  QF PDG

GHVLQFLEHQGLKNPQQ$QD

yasa Mahkemesince iptal edildi- ùLQGHQ YHUJL GDLUHVLQFH PDWUDK

WDNGLUL LoLQ WDNGLU NRPLV\RQXQD

EDüYXUXOPDV×Q×Q ]DPDQDü×P×Q×

GXUGXUPD\DFDù× X\XüPD]O×N NR

QXVXG|QHPHLOLüNLQFH]DO×NDWPD

GHùHU YHUJLVLQLQ HQ JHo

 WDULKLQH NDGDU PNHO

OHIHWDUKYHWHEOLùHGLOPHVLJHUH

NLUNHQ LKEDUQDPHQLQ EX VUH

JHoLULOGLNWHQVRQUDWDUL

KLQGH WHEOLù HGLOGLùL J|UOG

ùQGHQ LKWLOaf konusu verginin ]DPDQ Dü×P×QD XùUDG×ù× JHUHN

oHVL\OH 7$5+ú<$7, .$/',50,û7,5

'DYDO× LGDUHFH LKEDUQDPHQLQ

WHEOLùHGLOGLùLWDULKWHKHQ]$QD

\DVD 0DKNHPHVLQFH YHULOPLü ELU

LSWDO NDUDU× ROPDG×ù× $QD\D

VDQ×QQFPDGGHVLQLQLQ

FL I×NUDV× KNPQH D\N×U× olarak LSWDO NDUDU×Q×Q JHUL\H \UWOH

(6)

\DUJÕNDUDUODUÕ

PHFHùL YH JPUN NRQWURO|UQ

FH\DS×ODQLQFHOHPHVRQXFXEH

lirlenen somut tespitlere istinaden komisyonca takdir edilen fark PDWUDKWD \DVD\D D\N×U×O×N EXOXQ

PDG×ù× LOHUL VUOHUHN NDUDU×Q %2

=8/0$6,ú67(10úû7ú5

6DYXQPDQ×Qg]HWL7HP\L]LV

WHPLQLQ UHGGL *(5(.7úøú 6$98

18/08û785

7HWNLN +DNLPL  1HUPLQ =(ø(

5(.3g*(

'üQFHVL  7HP\L] GLOHNoH

VLQGH LOHUL VUOHQ LGGLDODU YHUJL

PDKNHPHVLNDUDU×Q×QER]XOPDV×Q×

VDùOD\DFDN GXUXPGD EXOXQPD

G×ù×QGDQ WHP\L] LVWHPLQLQ UHGGL

*(5(.7úøú'hûh1h/0hû7h5

6DYF×'U$V×Pg=&$1 'üQFHVL úGDUH YH YHUJL

mahkemelerince verilen kararla- U×QWHP\L]HQLQFHOHQHUHNER]XOD

ELOPHVLLoLQVD\×O×úGDUL<DUJ×

ODPD 8VXO .DQXQXQXQ  XQFX

PDGGHVLQLQELULQFLI×NUDV×QGDEH

lirtilen nedenlerin BULUNMASI GE5(.0(.7('ú5

7HP\L]GLOHNoHVLQGH|QHVU

OHQKXVXVODUV|]NRQXVXPDGGH

GH \D]×O× QHGHQOHUGHQ KLoELULVLQH

X\PDG×ù×QGDQ LVWHPLQ UHGGL\OH

WHP\L]HGLOHQ0DKNHPHNDUDU×Q×Q

RQDQPDV×Q×Q X\JXQ 2/$&$ø,

'hûh1h/0(.7('ú5

7h5.0ú//(7ú$',1$

+NPYHUHQ'DQ×üWD\hoQ

F 'DLUHVLQFH LüLQ *(5(øú *g

5hûh/'h

'D\DQG×ù× KXNXNL YH NDQXQL

QHGHQOHUOH JHUHNoHVL \XNDU×GD

Do×NODQDQ 9HUJL 0DKNHPHVL ND

UDU× D\Q×JHUHNoHYHQHGHQOHUOH

'DLUHPL]FH GH X\JXQ J|UOPü

ROXS WHP\L] LVWHPLQH LOLüNLQ GLOHN

oHGH LOHUL VUOHQ LGGLDODU V|]

gHoHQ NDUDU×Q ER]XOPDV×Q× VDù

OD\DFDN GXUXPGD EXOXQPDG×

ù×QGDQWHP\L]LVWHPLQLQUHGGLQH

YH NDUDU×Q RQDQPDV×QD

 WDULKLQGH 2<d2./8

ø8</$.$5$59(5ú/'ú

Yarg ×WD\. Hukuk Dairesi

Tarih: 26.05.2015 Esas No: 2015/2445 Karar No: 2015/5089

6g=/(ú0('(.ù5$%('(/ù1(

.'9·1ù1'$+ù/2/832/0$'I÷,1,1

%(/ù57ùL0(0ùú2/0$6, Kira geliri elde eden kirala-

\DQODU×Q.'9DOPDV×YHHOGHHt- WLNOHUL NLUD JHOLULQLQ ELU E|OPQ

.'9 PNHOOHIL RODUDN YHUJL GDi- UHVLQH|GHPHVLKXVXVXYHUJL\a- VDODU×QFD G]HQOHQPLü ELU NRQX

oluSWDUDIODUDUDV×QGDNLNLUDV|z- OHüPHVLQGH V|]OHüPHGHQ NDy- QDNODQDQ YHUJLOHUGHQ NLUDF×Q×Q

VRUXPOX ROGXùXQXQ EHOLUWLOPHVL

NLUD SDUDV×QD .'9·QLQ HNOHQHUHN

NLUDOD\DQD|GHQHFHùLDQODP×QD

JHOPH\HFHùLQGHQ D\U×FD V|z- OHüPHGHYHLKDOHüDUWQDPHVLQGH

.'9·QLQ D\U×FD |GHQHFHùLQH

GDLU ELU G]HQOHPH EXOXQPDG×

ù×QGDQV|]OHüPHGHEHOLUWLOHQNi- UD EHGHOL LoLQGH .'9·QLQ EXOXn- GXùXQXQNDEXOJHUHNLU

ùVWHPLQg]HWL Dava, kira bedeli YH.'9·QLQWDKVLOLLoLQLFUDWDNLEi- QH \DS×ODQ LWLUD]×Q LSWDOLQH LOLüNLn- GLU 0DKNHPHFH GDYDQ×Q NDEu-

OQHNDUDUYHULOPLüKNPGaYDO×

YHNLOLWDUDI×QGDQWHP\L]HGLlPLüWLU

Karar: 'DYDGD GD\DQ×ODQ YH

KNPH HVDV DO×QDQ 

EDüODQJ×oWDULKOLYH\×OVUHOLV|z- OHüPH NRQXVXQGD WDUDIODU DUa- V×QGD X\XüPD]O×N EXOXQPDPDk- WDG×U 6|]OHüPHGH LON LNL \×O NLUD

bedeli 1.826.400 TL olarak belir- WLOPLü  P DUVDV× RODQ

PNDSDO×DODQDVDKLSELQD

RODUDN LKDOH LOH NLUDODQP×üW×U *e- UHN NLUD V|]OHüPHVLQGH JHUHNVH

LKDOH üDUWQDPHVLQGH NLUD SDUDV×

Q×Q .'9 LOH ELUOLNWH \D GD KDULo

|GHQHFHùL NRQXVXQGD ELU G

zenleme olmamakla birlikte kira V|]OHüPHVLQLQKXVXVLüDUWODU×Q×Q

PDGGHVLQGHNLUDF×NDPXNXUXm- ODU×PDKDOOLLGDUHOHUVRV\DOVLJRr- talar, vergi daireleri, meslek oda- ODU× YH EHQ]HUL NXUXOXüODUD |Ge- mesi gereNHQ YHUJL UHVLP KDUo

GDPJDYHUJLVLYHGLùHUWPYHr- gLOHULOHSULPYHHùLWLPHNDWN×Sa-

\× LOH EHQ]HUL \NPOOklerden GROD\×LGDUHKLoELU]DPDQVRUXm- OXWXWXOPD\DFDNEX\NPOOk-

OHU NLUDF× WDUDI×QGDQ NDUü×ODQa- FDNW×U %XQODUGDQ WHN EDü×QD Ni- UDF×Q×QVRUXPOXROGXùXNDUDUODüW×

U×OP×üW×U%XüDUWJHoHUOLROXSWDUaf- ODU× EDùODU 'DYDF× YHNLOL «  

úFUD0GUOùQQ(

VD\×O×WDULKLQGHEDüODt- W×ù×WDNLSLOH-28.10.2013 G|QHPNLUDV×RODUDN7/

YHEXDODFDù×Q.'9·VL

7/ LOH JHFLNPH ]DPP× 

7/ ROPDN ]HUH WRSOam

 7/·QLQ WDKVLOLQL LVWHPLü

WLU gGHPH HPUL  WDUi- KLQGHWHEOLùL]HULQHGDYDO×\DVDO

VUHVLLoHULVLQGHERUFDLWLUD]HGe- UHN WDNLELQ GXUPDV× ]HULQH EX

GDYD Do×OP×üW×U 7akipten sonra YHLWLUD]×QLSWDOLGDYDV×Q×QDo×OPa- V×QGDQ|nce takibe konu kira ve EXQD WHNDEO HGHQ JHFLNPH

]DPP× ROPDN ]HUH 

tarihinde 252.747 TL, 24.01.2014 tarihinde 252.747 TL ve 17.01.2014 tarihinde 31.025 TL ROPDN ]HUH WRSODP  7/

|GHQGLùL GDYDF×Q×Q NDEXOQGe- GLU 'DYDF× YHNLOL GDYD GLOHNoe- VLQGH|GHQPHyen KDV ve buna

(7)

VRUXFHYDRS

\DUJÕNDUDUODUÕ

LOLüNLQ JHFLNPH ]DPP×Q×Q |GHn- PHGLùLQGHQ EDKLVOH EX N×VPD

\|QHOLN LWLUD]×Q LSWDOLQL LVWHPLüWLU

*HOLU 9HUJLVL .DQXQX·QXQ 

PDGGHVL LOH .'9 .DQXQX·QXQ

1/1-f, 8/1-h ve 10/f maddelerine J|UHNLUDJHOLULHOGHHGHQNLUDOa-

\DQODU×Q NDWPD GHùHU YHrgisi al- PDV×YHHOGHHWWLNOHULNira gelirinin ELU E|OPQ NDWPD GHùHU YHr- JLVLPNHOOHILRODUDNYHUJLGDLUHVi- QH |GHPHVL YHUJL \DVDODU×QFD

G]HQOHQPLü ELU NRQXGXU gWH

\DQGDQ NLUD V|]OHüPesinde kira SDUDV×QD .'9 HNOHQHFHùLQH LOLü

NLQELUG]HQOHPHEXOXQPDPDk- WDG×U 6|]OHüPHQLQ |]HO PDd- GHVLQGH V|]OHüPHGHQ ND\QDNOa- nan vergilerden kirac×Q×QVRUXPOX

ROGXùXQXQ EHOLUWLOPHVL NLUD SDUa- V×QD .'9·QLQ HNOHQHUHN NLUDOD\a- QD |GHQHFHùL DQODP×QD JHl- PH] 6|]OHüPHGH YH LKDOH üDUt- QDPHVLQGH .'9·QLQ D\U×FD |Ge- QHFHùine dair bir G]HQOHPH\HU

DOPDG×ù×QGDQV|]OHüPHGHEHOLUWi- OHQ NLUD EHGHOL LoLQGH .'9·QLQ

EXOXQGXùXQXQ NaEXO JHUHNLU

.LUDF×Q×QV|]OHüPHGHEHOLUWLOHQNi- UD EHGHOL G×ü×QGD D\U×FD .'9

|GHPHVL JHUHNPHGLùL QD]DUD

DO×QDUDN GDYDQ×Q UHGGL JHUHNLr- NHQ \D]×O× üHNLOGH NDUDU YHULOPesi GRùUXGHùLOGLU

+NPEXQHGHQOHER]XOPa- O×G×U

<XNDU×GDDo×NODQDQQHGHQOHr- OH WHP\L] LWLUD]ODU×Q×Q NDEXO LOH

VD\×O×+0.·\DVD\×O×.a- QXQOD HNOHQHQ JHoLFL  PDGGH

KNPJ|]HWLOHUHN+80.·Q×Q

PDGGHVL X\DU×QFD KNPQ Eo- ]XOPDV×QDR\ELUOLùL\Oe karar veril- di.

'DQ×üWD\. Dairesi

Tarih: 29.04.2015 Esas No: 2014/9781 Karar No: 2015/2647

6215$'$1257$.2/$1/ù0ù7('

úù5.(7257$÷,1,1úù5.(T7(17$+6ù/

('ù/(0(<(1.$08$/$&$÷,1'$1

SORUMLULU÷8

VD\×O×<DVD·Q×Q*HoLFL

maddesinde yer alan, bu Ka- QXQODVD\×O×.DQXQ·GD\DS×

ODQ GHùLüLNOLNOHU YH HNOHQHQ K

NPOHULQ \UUOùH JLUGLùL WDULK

LWLEDUL\OH WDKVLO HGLOPHPLü EXOu- QDQ DPPH DODFDNODU× KDNN×QGD

GD X\JXODQDFDù× \ROXQGDNL Nu- UDO×Q $QD\DVD 0DKNHPHVL WDUa- I×QGDQ LSWDO HGLOPHVL NDUü×V×QGa, OLPLWHGüLUNHWHWDULKLn- GH RUWDN RODQ NLüLQLQ 

WDULKLQGHQ|QFHNLG|QHPOHUHDLW

NDPX DODFDù×QGDQ VRUXPOX Rl- PD\DFDù×KN

ùVWHPLQ g]HWL 'DYDF× DG×QD

«  /WG ûWL·QLQ - \×OODU×

na ait muhtelif vergi ve ceza ERUoODU×Q×QWDKVLOLDPDF×\ODRUWDN

V×IaW×\OD G]HQOHQHQ 

JQ YH   YH  WDNLS QXPDUDO×

|GHPHHPLrlerinin iptali istemiyle GDYDDo×OP×üW×U9HUJL0DKNHPHVL

NDUDU×\OD GDYDF×Q×Q 

JQYHVD\×O×7UNL\H7LFDUHW

6LFLOL*D]HWHVL·QGHLODQHGLOHQKLs- se devrL\OH üLUNHW RUWDù× ROGXùX

|GHPH HPLUOHULQLQ GD\DQDù×Q×

ROXüWXUDQ YH üLUNHW RUWDù×Q×Q Vo- UXPOXOXùXQX G]HQOH\HQ 

VD\×O× $PPH $ODFDNODU×Q×Q 7DKVLO

8VXO +DNN×QGD .DQXQ·XQ 

PDGGHVLQLQ LNLQFL I×NUDV×Q×Q

 WDULKOL  VD\×O× $m- PH $ODFDNODU×Q×Q 7DKVLOL 8VXO

+DNN×QGD YH %D]× .DQXQODUGD

'HùLüLNOLN <DS×OPDV× +DNN×QGD

.DQXQ·XQ  PDGGHVL\OH G]Hn- OHQGLùL D\Q× <DVD·Q×Q *HoLFL 

maddesinde yer alan bu Kanun- OD  VD\×O× .DQXQ·GD \DS×ODQ

GHùLüLNOLNOHUYHHNOHQHQKNPOe- ULQ\UUOùHJLUGLùLWDULKLtibariyle WDKVLO HGLOPHPLü EXOunan amme DODFDNODU× KDNN×QGD GD X\JXOa- QDFDù× \ROXQGDNL NXUDO×Q $Qa-

\DVD 0DKNHPHVL·QLQ 

JQYH(.Va-

\×O× .DUDU×\OD LpWDO HGLOGLùL üLUNHW

mal varl×ù×QGDQ WDKVLO LPNDQ×Q×Q

NDOPDG×ù×Q×Q DQODü×OPDV× nede- QL\OHDPPHDODFDù×Q×QELUN×VP×

Q×Q GRùGXùX YH YDGHVLQLQ VRQD

HUGLùL G|QHPGH üLUNHW RUWDù×

RODQ GDYDF× DG×QD G]HQOHQHQ

 JQ YH  YH  WDNLS

QXPDUDO× |GHPH HPLUOHULQLQ

04.06.2008 tarihinden sonraki d|

QHPOHUHDLWNDPXDODFDù×QDLOLü

kin k×V×PODU×QGD KXNXND D\N×U×O×N

EXOXQPDG×ù×V|]HGLOHQ|GHPH

emirlerinin 04.06.2008 tarihinden

|QFHNLG|QHPOHUHDLWNDPXDOa- FDù×QD LOLüNLQ N×VP× LOH \DOQ×]FD

 G|QHPLQH LOLüNLQ NDPX DOa- FDù×Q× LoHUHQ  JQ YH

VD\×O×|GHPHHPULQGHLVHKXNu- ka uygunluk EXOXQPDG×ù×JHUHk- oHVL\OHYHWDNLSQROX|GHPH

HPLUOHULQLN×VPHQLSWDOHWPLüWa- NLS QXPDUDO× |GHPH HPULQL GH

LSWDO HWPLüWLU 'DYDO× LGDUH WDUa- I×QGDQ GDYD NRQXVX |GHPH

HPLUOHULQLQKXNXNDX\JXQROGXùX

LOHULVUOHUHNNDUaU×QDOH\KHRODQ

KNP I×NUDV×Q×Q ER]XOPDV× Ls- tenmiütir.

Karar: 'D\DQG×ù× KXNXNL YH

NDQXQL QHGHQOHUOH JHUHNoHVL \u- NDU×GD Do×NODQDQ 9HUJL 0DKNe- PHVLNDUDU×D\Q×JHUHNoHYHQe- denlerle Kurulumuzca da uygun J|UOPü ROXS WHP\L] LVWHPLQH

LOLüNLQGLOHNoHGHLOHULVUOHQLGGLa- ODUV|]JHoHQNDUDU×QER]XOPa- V×Q× VDùOD\DFDN GXUXPGD Eu- OXQPDG×ù×QGDQ WHP\L] LVWHPLQLQ

UHGGLQH YH NDUDU×Q RQDQPDV×QD

oybirliùL\OHNDUDUYHULOGL

Not: 'DQ×üWD\NDUDUODU× <DNODü×P 'HUJLVLQGHQDO×QP×üW×U

Referanslar

Benzer Belgeler

282 “ Tekirdağ Merkez, Hürriyet Mahallesi 55 pafta, 1047 ada, 7 parselin imar planı değişikliği talebi görüşülmüş olup; yapılan oylamada talebin imar

ÖZET: Davacı vekili, davacı işçinin iş sözleşmesinin geçerli neden olmadan feshedildiğini belirterek feshin geçersizliğine ve işe iadesine karar verilmesini talep

İş sözleşmesinden doğan para borçlarının kısmi ifasında, mahsubun ne şekilde yapılacağı ile ilgili 4857 sayılı İş Kanununda özel bir düzenleme

T.C. 2/6, 17, 19 ÖZET: Davacı vekili, davacı işçinin iş sözleşmesinin geçerli neden olmadan feshedildiğini belirterek feshin geçersizliğine ve işe iadesine karar

482 “ Tekirdağ Merkez, Hürriyet Mahallesi 1465 ve 2164 adalar arasındaki yola ve bu yolda yer alması planlanan ve dere ıslahı amacıyla konumlandırılan Kanal Yapısının

Karar verilmek suretiyle Cumhurbaşkanı seçimi propaganda döneminde son 10 günlük süre içinde kamu gücü ve imkânlarının kullanılmasının yasak olduğu

4) Seçim oylamalarının tamamlanmasını müteakip en geç 20 (yirmi) gün içinde; seçimin başlangıç tarihi olan 29 Haziran 2014 tarihinden başlayarak 10 Ağustos

Bu kurulda görevlendirilen memurlara ödenecek gündelikler, çalıştıkları süreler ve yaptığı işin mahiyeti göz önüne alınarak, ilçe seçim kurulu başkanlarınca