\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 KNPV] 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 VUHVL 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
PNHOOHIL\HW ND\G× UH·VHQ WHUNLQ
HGLOHQ GDYDF×Q×Q YHUJL EH\DQ
QDPHVLQL NDQXQL VUHVLQGH 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 KN
PQH \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 PNHOOHIOHULQ 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 VUOHUHN NDUDU×Q ER
]XOPDV×LVWHQPLüWLU
Karar: 31.12.2005 tarihi itibariyle PNHOOHIL\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 WU YH
QXPDUDV×µ E|OPQGH 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 VUOHUHN
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
NHVLOGLùLQLPNHOOHIOHUHELOGLUHQ\D
]×ODUG×UVD\×O×9HUJL8VXO.DQX
QX·QXQ´LKEDUQDPHHVDV×µEDüO×NO×
34. maddesinde yer alan kuralda GD|QJ|UOGù 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 PNHOOHILQ
DG×Q×QYHUJLQLQQHY·LQLQYH\DPLN
WDU×Q×Q YH YHUJL PDKNHPHVLQGH
GDYD DoPD VUHVLQLQ KLo \D]×O
PDP×ü ROPDV×Q×Q YH\D LKEDUQD
PHQLQJ|UHYOL ELUPDNDPWDUDI×Q
GDQ G]HQOHQPHPLü ROPDV×Q×Q
LKEDUQDPH\L KNPV] 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 VUHVLQFH Do×ODQ ELU
GDYDGD YHUJLOHQGLUPH\L KNP
V]N×ODFDNELUKXNXNDD\N×U×O×NROXü
LGDUHNDUDUODUÕ
WXUPD\DFDù× JLEL LKEDUQDPHQLQ
GHùLO WHEOLùLQLQ WDP \DS×OPDG×ù×
n×Q NDEXOQ JHUHNWLUHFHùLQGHQ
DQFDNGDYDDo×OPDV×LoLQ|QJ|U
OHQ VUHQLQ 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|OP EXOXQPDN
WDG×U'DYD\DNRQX\DS×ODQYHUJL
lendirmeyi duyuran ihbarname- GHNL ´(NOHULµ E|OPQH WDNGLU
NRPLV\RQXNDUDU×Q×QVD\×V×YHWDULKL
\D]×OP×üW×U 'DYDF×Q×Q LKEDUQDPH
OHULWHEHOOùHWWLùLYHGDYD\×VUH
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
ROGXùXQXQNDEXOJHUHNLU
Bu durumdDVUHVLQGHDo×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|UOPHPLüWLU
$o×NODQDQ QHGHQOHUOH WHP\L]
LVWHPLQLQ NDEXO LOH 9HUJL 0DK
NHPHVLQLQ NDUDU×Q×Q ER]XOPDV×QD
R\oRNOXùX\ODNDUDUYHULOGL
'DQ×üWDy 4. Dairesi
Tarih: 23.03.2015 Esas No: 2013/839 Karar No: 2015/978
1- 620877(63ù7%8/810$'$19$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- 0NHOOHILQ VDKWH ROGXùX
LOHULVUOHQIDWXUDODUODEHOJHOHn- 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 PNHOOHI 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 GüPe- GLùLQGHQ|]HOXVXOV]ONFH]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×QDQJHOLUVWRSDMYHUJLVLLOHNHVi- OHQYHUJL]L\D×FH]DV×YHVD\×O×
.DQXQ·XQ PDGGHVL X\a- U×QFDNHVLOHQ|]HOXVXOV]ONFH]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- OHUGHQEXPNHOOHIOHUWDUaI×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]ON 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 VUOHUHN 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]ONFH]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- GHNDPXLGDUHYHPHVVHVHOHUL
\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×KNPDOW×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- PLQKDULoKHUWUOGHOLOOHLVSDWOa- 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 PNHOOHIWHQ 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 VUOHUHN GDYD NRQXVX WDUKi-
\DW×Q\DS×OG×ù×DQODü×OP×üW×U
'DYDF×Q×Q VDKWH ROGXùX LOHUL
VUOHQ 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\JXQGüPHGiùLQGHQ
|]HO XVXOV]ON FezDV×Q× NDOG×UDQ
9HUJL 0DKNHPHVL NDUDU×QGD Vo- QXFX LWLEDU×\OD KXNXND D\N×U×O×N
J|UOPHPLüWLU
%XQHGHQOHGDYDF×Q×QWHP\L]
LVWHPLQLQ NDEXOQH 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]ONFH]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 \UUOùH JLUGLùL
GLNNDWH DO×QG×ù×QGD EX KNPQ
JHoPLüH G|QN 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× 7UNL\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
\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
\UUOùH JLUGLùL GLNNDWH DO×QG×
ù×QGD EX KNPQ JHoPLüH G|
QN 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\ '|UGQF
Dairesi, 29.03.2013 JQO YH (
.VD\×O×Na- UDU×\ODVD\×O×9HUJL8VXO.DQu- QX·QXQ PDGGH KNPQH
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× WNHWLOPHN
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 PPNQ 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×QKNPHEDùODQP×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|UOGù|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 WUO 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 KNP
WDULKLQGH \UUOùH
JLUPHNOHELUOLNWH\XNDU×GD belirtil- GLùL JLEL X\XüPDzO×N G|QHPLQGH
mevcut düzenlemelere göre de NDQXQLWHPVLOFLOHU\|QQGHQD\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|UOPHGLùL 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 JQO YH ( .
2013/1962 sa\×O×JQO
ve E. 2013/8217, K. 2013/10378 VD\×O× JQO YH (
. VD\×O×
JQOYH(
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 VUOHUHN 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 göUOPHPLüWLU
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 PGUQH
WHEOLù HGLOGLùL DGUHV ELOLQHQ DG
UHVNDSVDP×QGDVD\×ODFDù×QGDQ
YHUJLERUoOXVXüLUNHWHDLWQROX
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
VRUXFHYDS
\DUJÕNDUDUODUÕ
ùVWHPLQ g]HWL 'DYDF× DG×QD
« /WG ûWL·QGHQ WDKVLO LPNDQ×
NDOPDG×ù× LOHUL VUOHQ 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\hoQF'DLUHVLQFHYHUL
OHQ ER]PD NDUDU×QD X\DQ 9HUJL
0DKNHPHVL NDUDU×\OD ERUoOX üLU
NHWDG×QDG]HQOHQHQYHLONYHUJL
YH FH]D LKEDUQDPHOHULQLQ üLUNHW
PGUQH 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
OQH 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
ULQLQXVXOQHX\JXQWHEOLùHGLOGL
ùLüLUNHWRUWDù×V×IDW×\ODGDYDF×Q×Q
VRUXPOXROPDV×QHGHQL\OHG]HQ
OHQHQ |GHPH HPLUOHULQLQ KXNXND
X\JXQROGXùXLOHULVUOHUHNNDUD
U×Q ER]XOPDV× JHUHNWLùL LOHUL VUO
PüWU
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× \|QQGHQ LQFHOHQHELOH
FHùLWHP\L]LVWHPLQH NRQX\DS×
ODQNDUDU×Q'DQ×üWD\hoQF'DL
UHVLQLQ JQ YH (
.VD\×O×ND
UDU×QGDNL HVDVODU GRùUXOWXVXQGD
YHULOGLùL DQODü×OG×ù×QGDQ WHP\L]
GLOHNoHVLQGHLOHULVUOHQVHEHSOHU
V|] HGLOHQ NDUDU×Q ER]XOPDV×Q×
gerektirecek niteliNWH J|UOPH
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 KNPQQ 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 PNHOOHIH WDUK YH WHEOLù
edilmesi gerekirken, ihbarna- PHQLQEXVUHJHoLULOGLNWHQVRQ
UDWDULKLQGHWHEOLùHGLO
GLùLJ|UOGùQGHQLKWLODINRQX
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
'$9$ $d,/0,û7,5 *D]LDQWHS
9HUJL 0DKNHPHVL JQ
YH ( . VD\×O×
NDUDU×\OD GDYDF× üLUNHW WDUDI×Q
GDQ JHUoHùH D\N×U× EHOJHOHUOH
JPUNLGDUHVLQLQHü\DQ×QN×\PH
WLDo×V×QGDQ\DQ×OW×OG×ù×EXVXUHWOH
HNVLNJPUNYHUJLVL|GH\HUHNLW
KDODW×Q JHUoHNOHüWLULOGLùL KXVXVOD
U×Q×Q *PUN úGDUHVLQFH \DS×ODQ
GHQHWLP VRQXFX G]HQOHQHQ UD
porla tespiti neticHVLQGHVD\×O×
Vergi Usul Kanununun 30 uncu PDGGHVLJHUHùLQFHG|QHPPDW
UDK×Q×QWDNGLULLoLQWDUL
KLQGH WDNGLUH VHYN HGLOGLùL
26.12.2008 tarihli takdir komisyo- QXNDUDU×LOHUHVHQPDWUDKWDNGLU
HGLOGLùL WDULKLQGH G
zenlenen vergi/ceza ihbarname- VLQLQ WDULKLQGH GDYDF×
\D WHEOLù HGLOGLùLQLQ DQODü×OG×ù×
V .DQXQXQ QF PDG
GHVLQFLEHQGLKNPQQ$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 PNHO
OHIHWDUKYHWHEOLùHGLOPHVLJHUH
NLUNHQ LKEDUQDPHQLQ EX VUH
JHoLULOGLNWHQVRQUDWDUL
KLQGH WHEOLù HGLOGLùL J|UOG
ùQGHQ 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×QQFPDGGHVLQLQLQ
FL I×NUDV× KNPQH D\N×U× olarak LSWDO NDUDU×Q×Q JHUL\H \UWOH
\DUJÕNDUDUODUÕ
PHFHùL YH JPUN NRQWURO|UQ
FH\DS×ODQLQFHOHPHVRQXFXEH
lirlenen somut tespitlere istinaden komisyonca takdir edilen fark PDWUDKWD \DVD\D D\N×U×O×N EXOXQ
PDG×ù× LOHUL VUOHUHN NDUDU×Q %2
=8/0$6,ú67(10úû7ú5
6DYXQPDQ×Qg]HWL7HP\L]LV
WHPLQLQ UHGGL *(5(.7úøú 6$98
18/08û785
7HWNLN +DNLPL 1HUPLQ =(ø(
5(.3g*(
'üQFHVL 7HP\L] GLOHNoH
VLQGH LOHUL VUOHQ LGGLDODU YHUJL
PDKNHPHVLNDUDU×Q×QER]XOPDV×Q×
VDùOD\DFDN GXUXPGD EXOXQPD
G×ù×QGDQ WHP\L] LVWHPLQLQ UHGGL
*(5(.7úøú'hûh1h/0hû7h5
6DYF×'U$V×Pg=&$1 'üQFHVL úGDUH YH YHUJL
mahkemelerince verilen kararla- U×QWHP\L]HQLQFHOHQHUHNER]XOD
ELOPHVLLoLQVD\×O×úGDUL<DUJ×
ODPD 8VXO .DQXQXQXQ XQFX
PDGGHVLQLQELULQFLI×NUDV×QGDEH
lirtilen nedenlerin BULUNMASI GE5(.0(.7('ú5
7HP\L]GLOHNoHVLQGH|QHVU
OHQKXVXVODUV|]NRQXVXPDGGH
GH \D]×O× QHGHQOHUGHQ KLoELULVLQH
X\PDG×ù×QGDQ LVWHPLQ UHGGL\OH
WHP\L]HGLOHQ0DKNHPHNDUDU×Q×Q
RQDQPDV×Q×Q X\JXQ 2/$&$ø,
'hûh1h/0(.7('ú5
7h5.0ú//(7ú$',1$
+NPYHUHQ'DQ×üWD\hoQ
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|UOPü
ROXS WHP\L] LVWHPLQH LOLüNLQ GLOHN
oHGH LOHUL VUOHQ 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|OPQ
.'9 PNHOOHIL 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- GXùXQXQNDEXOJHUHNLU
ùVWHPLQg]HWL Dava, kira bedeli YH.'9·QLQWDKVLOLLoLQLFUDWDNLEi- QH \DS×ODQ LWLUD]×Q LSWDOLQH LOLüNLn- GLU 0DKNHPHFH GDYDQ×Q NDEu-
OQHNDUDUYHULOPLüKNPGaYDO×
YHNLOLWDUDI×QGDQWHP\L]HGLlPLüWLU
Karar: 'DYDGD GD\DQ×ODQ YH
KNPH HVDV DO×QDQ
EDüODQJ×oWDULKOLYH\×OVUHOLV|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
GDPJDYHUJLVLYHGLùHUWPYHr- gLOHULOHSULPYHHùLWLPHNDWN×Sa-
\× LOH EHQ]HUL \NPOOklerden GROD\×LGDUHKLoELU]DPDQVRUXm- OXWXWXOPD\DFDNEX\NPOOk-
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 «
úFUD0GUOùQQ(
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
VUHVLLoHULVLQGHERUFDLWLUD]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 WHNDEO 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 NDEXOQGe- GLU 'DYDF× YHNLOL GDYD GLOHNoe- VLQGH|GHQPHyen KDV ve buna
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|OPQ NDWPD GHùHU YHr- JLVLPNHOOHILRODUDNYHUJLGDLUHVi- 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
+NPEXQHGHQOHER]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
KNPJ|]HWLOHUHN+80.·Q×Q
PDGGHVL X\DU×QFD KNPQ 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
NPOHULQ \UUOùH 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
JQ YH YH WDNLS QXPDUDO×
|GHPHHPLrlerinin iptali istemiyle GDYDDo×OP×üW×U9HUJL0DKNHPHVL
NDUDU×\OD GDYDF×Q×Q
JQYHVD\×O×7UNL\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
GHùLüLNOLNOHUYHHNOHQHQKNPOe- ULQ\UUOùHJLUGLùLWDULKLtibariyle WDKVLO HGLOPHPLü EXOunan amme DODFDNODU× KDNN×QGD GD X\JXOa- QDFDù× \ROXQGDNL NXUDO×Q $Qa-
\DVD 0DKNHPHVL·QLQ
JQYH(.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
JQ 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 JQ 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
LOHULVUOHUHNNDUaU×QDOH\KHRODQ
KNP 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|UOPü ROXS WHP\L] LVWHPLQH
LOLüNLQGLOHNoHGHLOHULVUOHQLGGLa- 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