{"status":true,"post":{"id":34470,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:38:44","created_at":"2022-08-18T21:00:00.000000Z","updated_at":"2022-10-24T18:38:44.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34470,"is_featured":0,"title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 iptal edildi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi ge\u00e7ti\u011fimiz g\u00fcnlerde \u00f6nemli bir karara daha imza att\u0131. Karar ile uzun y\u0131llard\u0131r uygulanagelen ve 6183 say\u0131l\u0131 kanunun 58\u2019inci Maddesinde yer alan ve \u00f6deme emrine itirazda haks\u0131z \u00e7\u0131k\u0131lmas\u0131 durumunda y\u00fczde 10 haks\u0131z \u00e7\u0131kma zamm\u0131 uygulanmas\u0131n\u0131 \u00f6ng\u00f6ren yasa h\u00fckm\u00fc Anayasa\u2019ya ayk\u0131r\u0131 bulunarak iptal edildi.<\/span><\/p>  <p><span class=\"large\">Bu konu daha \u00f6nce de Anayasa Mahkemesi g\u00fcndemine getirmi\u015f, ancak o y\u0131llarda Anayasa Mahkemesi yasal h\u00fckm\u00fcn\u00fcn Anayasa\u2019ya uygun oldu\u011funa karar vermi\u015fti. Konu on y\u0131l sonra tekrar bir ba\u015fka uyu\u015fmazl\u0131k nedeniyle Anayasa Mahkemesi g\u00fcndemine getirildi\u011finde; y\u00fcksek mahkeme bu defa haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131 d\u00fczenleyen h\u00fckm\u00fcn Anayasaya ayk\u0131r\u0131 oldu\u011fu y\u00f6n\u00fcnde karar verdi. Karar\u0131n gerek\u00e7esinin; do\u011fal olarak zaten kamu alaca\u011f\u0131n\u0131n ge\u00e7 \u00f6denmesinin gecikme zamm\u0131 gibi bir yapt\u0131r\u0131m\u0131 oldu\u011fu dolay\u0131s\u0131yla da yarg\u0131ya ba\u015fvuru hakk\u0131n\u0131 cayd\u0131rmaya d\u00f6n\u00fck ilave bir yapt\u0131r\u0131m\u0131n yerinde olmad\u0131\u011f\u0131 sonucuna var\u0131ld\u0131\u011f\u0131 ana fikrine dayand\u0131\u011f\u0131n\u0131 ifade edebiliriz.<\/span><\/p>  <p><span class=\"large\"><strong>YARGIYA M\u00dcRACAAT HAKKI<\/strong><\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesinin vermi\u015f oldu\u011fu bu karar gerek\u00e7esi ile birlikte de\u011ferlendirildi\u011finde son derece makul oldu\u011fu de\u011ferlendirilebilir. Ki\u015filerin yarg\u0131ya m\u00fcracaat haklar\u0131n\u0131n do\u011fal ki\u015filik haklar\u0131 i\u00e7erisinde oldu\u011fu de\u011ferlendirilerek, bunu ekonomik ek yapt\u0131r\u0131mlarla zorla\u015ft\u0131rmaya veya engellemeye \u00e7al\u0131\u015fman\u0131n bir gere\u011fi olmad\u0131\u011f\u0131 do\u011fal de\u011ferlendirilebilir. Bu de\u011ferlendirmeyi yapmadan \u00f6nce uzun y\u0131llard\u0131r 6183 say\u0131l\u0131 kanunun 58\u2019inci maddesinde yer alan bu h\u00fckm\u00fcn ve buna benzer bir\u00e7ok yasa h\u00fckm\u00fcn\u00fcn \u00f6z\u00fcnde temel bir kabule dayand\u0131\u011f\u0131n\u0131 de\u011ferlendirmekteyiz. O da; geleneksel anlay\u0131\u015fta d\u00fczenleme yap\u0131l\u0131rken m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k kap\u0131 b\u0131rakmamak amac\u0131yla hareket edilmesidir. Yasa h\u00fck\u00fcmleri ile olu\u015fturulan ortam olu\u015fturulurken k\u00f6t\u00fc niyetli olan\u0131 ve yasay\u0131 dolanmaya \u00e7al\u0131\u015fan\u0131 engelleme temel varsay\u0131m\u0131 ile hareket edildi\u011finden, normal hayat\u0131 devam ettiren i\u00e7in de zaman zaman ciddi zorluklar\u0131n ortaya \u00e7\u0131kmas\u0131na neden olunan bir ekonomik veya sosyal ortam\u0131n olu\u015fabilmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130HRACAT AVANSLARININ \u0130ADES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Bir \u00f6rnek olmak \u00fczere bahsetmek istersek, kaynak kullan\u0131m\u0131 destekleme fonu (KKDF) uygulamas\u0131nda da ihracat avanslar\u0131n\u0131n iadesinin KKDF\u2019na tabi tutulmas\u0131 gibi uygulamalar\u0131n da art\u0131k yeniden de\u011ferlendirmeye tabi tutulmas\u0131nda yarar olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Belli ki, ge\u00e7mi\u015fte bu h\u00fck\u00fcm getirilirken kamu alaca\u011f\u0131n\u0131n \u00f6denmesini geciktirmek i\u00e7in yarg\u0131ya ba\u015fvurmay\u0131 engellemek gibi bir ama\u00e7 ta\u015f\u0131nm\u0131\u015f olabilir. Ancak, Anayasa Mahkemesi karar\u0131nda da belirtildi\u011fi gibi mevzuat\u0131m\u0131zda \u00f6deme emrine itiraz alaca\u011f\u0131n tahsili i\u00e7in kamunun ba\u015fvuraca\u011f\u0131 yollar\u0131 kendi ba\u015f\u0131na engellemeye yetmez. Tahsilat\u0131n engellenebilmesi i\u00e7in y\u00fcr\u00fctmeyi durdurma karar\u0131 al\u0131nmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011eERLEND\u0130RME<\/strong><\/span><\/p>  <p><span class=\"large\">Zaman zaman bu k\u00f6\u015fede alt\u0131n\u0131 \u00e7izmeye \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z \u00fczere, g\u00fcn\u00fcm\u00fcz teknolojisinin geldi\u011fi noktada art\u0131k d\u00fczenleme yap\u0131l\u0131rken en k\u00f6t\u00fc veya k\u00f6t\u00fc niyetliyi engellemek de\u011fil, normal hayat\u0131n g\u00fcvenlikli devam ettirilmesi temel kabul\u00fcnden hareket edilmelidir. Elbette zaman zaman yasal d\u00fczenlemelerin bo\u015fluklar\u0131n\u0131 arayanlar ve bundan yararlanmak isteyenler olabilecektir. Kamu d\u00fczenine ve yasalara ayk\u0131r\u0131 davrananlar\u0131n yapt\u0131r\u0131mlarla kar\u015f\u0131la\u015fmalar\u0131 do\u011fald\u0131r. Bunlar\u0131n tespiti g\u00fcn\u00fcm\u00fcz teknolojisinde \u00e7ok daha h\u0131zl\u0131 ve kolay olacakt\u0131r. Anayasa Mahkemesi\u2019nin bu karar\u0131n\u0131 kamu d\u00fczenine y\u00f6nelik d\u00fczenlemeler yap\u0131l\u0131rken yeni bir anlay\u0131\u015f\u0131n peki\u015fmesi noktas\u0131nda \u00f6nemli bir d\u00f6n\u00fcm noktas\u0131 mahiyetinde olaca\u011f\u0131n\u0131 de\u011ferlendirmekteyiz.<\/span><\/p>  \t\t\t\t","slug":"haksiz-cikma-zammi-iptal-edildi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 iptal edildi","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1073,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":34569,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34470,"locale":"tr","category_id":73,"title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 iptal edildi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi ge\u00e7ti\u011fimiz g\u00fcnlerde \u00f6nemli bir karara daha imza att\u0131. Karar ile uzun y\u0131llard\u0131r uygulanagelen ve 6183 say\u0131l\u0131 kanunun 58\u2019inci Maddesinde yer alan ve \u00f6deme emrine itirazda haks\u0131z \u00e7\u0131k\u0131lmas\u0131 durumunda y\u00fczde 10 haks\u0131z \u00e7\u0131kma zamm\u0131 uygulanmas\u0131n\u0131 \u00f6ng\u00f6ren yasa h\u00fckm\u00fc Anayasa\u2019ya ayk\u0131r\u0131 bulunarak iptal edildi.<\/span><\/p>  <p><span class=\"large\">Bu konu daha \u00f6nce de Anayasa Mahkemesi g\u00fcndemine getirmi\u015f, ancak o y\u0131llarda Anayasa Mahkemesi yasal h\u00fckm\u00fcn\u00fcn Anayasa\u2019ya uygun oldu\u011funa karar vermi\u015fti. Konu on y\u0131l sonra tekrar bir ba\u015fka uyu\u015fmazl\u0131k nedeniyle Anayasa Mahkemesi g\u00fcndemine getirildi\u011finde; y\u00fcksek mahkeme bu defa haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131 d\u00fczenleyen h\u00fckm\u00fcn Anayasaya ayk\u0131r\u0131 oldu\u011fu y\u00f6n\u00fcnde karar verdi. Karar\u0131n gerek\u00e7esinin; do\u011fal olarak zaten kamu alaca\u011f\u0131n\u0131n ge\u00e7 \u00f6denmesinin gecikme zamm\u0131 gibi bir yapt\u0131r\u0131m\u0131 oldu\u011fu dolay\u0131s\u0131yla da yarg\u0131ya ba\u015fvuru hakk\u0131n\u0131 cayd\u0131rmaya d\u00f6n\u00fck ilave bir yapt\u0131r\u0131m\u0131n yerinde olmad\u0131\u011f\u0131 sonucuna var\u0131ld\u0131\u011f\u0131 ana fikrine dayand\u0131\u011f\u0131n\u0131 ifade edebiliriz.<\/span><\/p>  <p><span class=\"large\"><strong>YARGIYA M\u00dcRACAAT HAKKI<\/strong><\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesinin vermi\u015f oldu\u011fu bu karar gerek\u00e7esi ile birlikte de\u011ferlendirildi\u011finde son derece makul oldu\u011fu de\u011ferlendirilebilir. Ki\u015filerin yarg\u0131ya m\u00fcracaat haklar\u0131n\u0131n do\u011fal ki\u015filik haklar\u0131 i\u00e7erisinde oldu\u011fu de\u011ferlendirilerek, bunu ekonomik ek yapt\u0131r\u0131mlarla zorla\u015ft\u0131rmaya veya engellemeye \u00e7al\u0131\u015fman\u0131n bir gere\u011fi olmad\u0131\u011f\u0131 do\u011fal de\u011ferlendirilebilir. Bu de\u011ferlendirmeyi yapmadan \u00f6nce uzun y\u0131llard\u0131r 6183 say\u0131l\u0131 kanunun 58\u2019inci maddesinde yer alan bu h\u00fckm\u00fcn ve buna benzer bir\u00e7ok yasa h\u00fckm\u00fcn\u00fcn \u00f6z\u00fcnde temel bir kabule dayand\u0131\u011f\u0131n\u0131 de\u011ferlendirmekteyiz. O da; geleneksel anlay\u0131\u015fta d\u00fczenleme yap\u0131l\u0131rken m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k kap\u0131 b\u0131rakmamak amac\u0131yla hareket edilmesidir. Yasa h\u00fck\u00fcmleri ile olu\u015fturulan ortam olu\u015fturulurken k\u00f6t\u00fc niyetli olan\u0131 ve yasay\u0131 dolanmaya \u00e7al\u0131\u015fan\u0131 engelleme temel varsay\u0131m\u0131 ile hareket edildi\u011finden, normal hayat\u0131 devam ettiren i\u00e7in de zaman zaman ciddi zorluklar\u0131n ortaya \u00e7\u0131kmas\u0131na neden olunan bir ekonomik veya sosyal ortam\u0131n olu\u015fabilmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130HRACAT AVANSLARININ \u0130ADES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Bir \u00f6rnek olmak \u00fczere bahsetmek istersek, kaynak kullan\u0131m\u0131 destekleme fonu (KKDF) uygulamas\u0131nda da ihracat avanslar\u0131n\u0131n iadesinin KKDF\u2019na tabi tutulmas\u0131 gibi uygulamalar\u0131n da art\u0131k yeniden de\u011ferlendirmeye tabi tutulmas\u0131nda yarar olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Belli ki, ge\u00e7mi\u015fte bu h\u00fck\u00fcm getirilirken kamu alaca\u011f\u0131n\u0131n \u00f6denmesini geciktirmek i\u00e7in yarg\u0131ya ba\u015fvurmay\u0131 engellemek gibi bir ama\u00e7 ta\u015f\u0131nm\u0131\u015f olabilir. Ancak, Anayasa Mahkemesi karar\u0131nda da belirtildi\u011fi gibi mevzuat\u0131m\u0131zda \u00f6deme emrine itiraz alaca\u011f\u0131n tahsili i\u00e7in kamunun ba\u015fvuraca\u011f\u0131 yollar\u0131 kendi ba\u015f\u0131na engellemeye yetmez. Tahsilat\u0131n engellenebilmesi i\u00e7in y\u00fcr\u00fctmeyi durdurma karar\u0131 al\u0131nmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011eERLEND\u0130RME<\/strong><\/span><\/p>  <p><span class=\"large\">Zaman zaman bu k\u00f6\u015fede alt\u0131n\u0131 \u00e7izmeye \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z \u00fczere, g\u00fcn\u00fcm\u00fcz teknolojisinin geldi\u011fi noktada art\u0131k d\u00fczenleme yap\u0131l\u0131rken en k\u00f6t\u00fc veya k\u00f6t\u00fc niyetliyi engellemek de\u011fil, normal hayat\u0131n g\u00fcvenlikli devam ettirilmesi temel kabul\u00fcnden hareket edilmelidir. Elbette zaman zaman yasal d\u00fczenlemelerin bo\u015fluklar\u0131n\u0131 arayanlar ve bundan yararlanmak isteyenler olabilecektir. Kamu d\u00fczenine ve yasalara ayk\u0131r\u0131 davrananlar\u0131n yapt\u0131r\u0131mlarla kar\u015f\u0131la\u015fmalar\u0131 do\u011fald\u0131r. Bunlar\u0131n tespiti g\u00fcn\u00fcm\u00fcz teknolojisinde \u00e7ok daha h\u0131zl\u0131 ve kolay olacakt\u0131r. Anayasa Mahkemesi\u2019nin bu karar\u0131n\u0131 kamu d\u00fczenine y\u00f6nelik d\u00fczenlemeler yap\u0131l\u0131rken yeni bir anlay\u0131\u015f\u0131n peki\u015fmesi noktas\u0131nda \u00f6nemli bir d\u00f6n\u00fcm noktas\u0131 mahiyetinde olaca\u011f\u0131n\u0131 de\u011ferlendirmekteyiz.<\/span><\/p>  \t\t\t\t","slug":"haksiz-cikma-zammi-iptal-edildi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 iptal edildi","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1073,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}