{"status":true,"post":{"id":34880,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:53:57","created_at":"2022-09-15T21:00:00.000000Z","updated_at":"2022-10-24T18:53:57.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34880,"is_featured":0,"title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 uygulamas\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

AV. MUHAMMET AKSAN<\/strong><\/span><\/p>

Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 58\/5 f\u0131kras\u0131, 2 A\u011fustos 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan 21 Nisan 2022 tarihli 2021\/119E., 2022\/48K. say\u0131l\u0131 Anayasa Mahkemesi karar\u0131yla Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptal edilmi\u015ftir. <\/span>
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Kamu alaca\u011f\u0131n\u0131 bor\u00e7lusunun \u00f6dememesi halinde, \u00f6deme emri d\u00fczenlenmektedir. 58. madde uyar\u0131nca \u00f6deme emrini tebli\u011f alan kamu bor\u00e7lusunun dava a\u00e7ma hakk\u0131 d\u00fczenlenmi\u015f, bor\u00e7lunun \u00f6deme emrine kar\u015f\u0131 3 \u015fekilde itiraz etme hakk\u0131 bulunmaktad\u0131r. Tahsil a\u015famas\u0131na gelen kamu alacaklar\u0131na kar\u015f\u0131 dava a\u00e7\u0131labilmesi i\u00e7in kamu bor\u00e7lusu taraf\u0131ndan birtak\u0131m gerek\u00e7eler ileri s\u00fcr\u00fclmelidir. <\/span>
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1. Borcun bulunmad\u0131\u011f\u0131, <\/span>
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2. Borcu k\u0131smen \u00f6dedi\u011fi, <\/span>
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3. Zamana\u015f\u0131m\u0131 itirazlar\u0131yla birlikte tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7erisinde alacakl\u0131 olan kamu idaresinin i\u015flerine bakan vergi mahkemesine itirazda bulunabilmektedir. <\/span>
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Ama\u00e7, mahkemelerin me\u015fgul edilmesini \u00f6nlemek ve k\u00f6t\u00fc niyetli bor\u00e7lunun \u00f6deme emrine itiraz\u0131 ile alaca\u011f\u0131n tahsilini geciktirmesini engellemekti. <\/span>
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Anayasa Mahkemesi, 58\/5 f\u0131kras\u0131 i\u00e7in bor\u00e7lunun m\u00fclkiyet hakk\u0131n\u0131 s\u0131n\u0131rlad\u0131\u011f\u0131n\u0131 ve itiraz konusu kural\u0131n kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131n\u0131, m\u00fclkiyet hakk\u0131n\u0131n kamu yarar\u0131 amac\u0131yla s\u0131n\u0131rlanabilece\u011fini, iptali istenen kural ile gereksiz yere dava a\u00e7\u0131lmas\u0131n\u0131 zorla\u015ft\u0131rarak tahsilinin s\u00fcr\u00fcncemede b\u0131rak\u0131lmas\u0131n\u0131n \u00f6nlenmesiyle kamu yarar\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131n\u0131, di\u011fer bir yandan m\u00fclkiyet hakk\u0131na getirilen s\u00f6z konusu s\u0131n\u0131rlaman\u0131n me\u015fru bir amaca dayanmas\u0131 d\u0131\u015f\u0131nda \u00f6l\u00e7\u00fcl\u00fc de olmas\u0131 gerekti\u011fini belirtmi\u015ftir. <\/span>
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\u00d6l\u00e7\u00fcl\u00fcl\u00fck ilkesinin \u00fc\u00e7 alt ilkesi olan; <\/span>
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1. Elveri\u015flilik, <\/span>
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2. Gereklilik, <\/span>
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3. Orant\u0131l\u0131l\u0131k y\u00f6n\u00fcnden inceleyerek haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu sonucuna varm\u0131\u015ft\u0131r. Kamu alaca\u011f\u0131n\u0131n tahsilinin s\u00fcr\u00fcncemede b\u0131rak\u0131lmamas\u0131 amac\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in elveri\u015fli olmad\u0131\u011f\u0131na karar verilmi\u015ftir. Tarh i\u015flemine kar\u015f\u0131 a\u00e7\u0131lan dava kesinle\u015fmeden s\u00f6z konusu tarhiyattan kaynaklanan kamu alaca\u011f\u0131 i\u00e7in \u00f6deme emri d\u00fczenlenebilece\u011fi de\u011ferlendirildi\u011finde, \u00f6deme emrine kar\u015f\u0131 dava a\u00e7\u0131lmas\u0131n\u0131n iptale konu y\u00fczde 10 oran\u0131nda haks\u0131z \u00e7\u0131kma zamm\u0131 ile \u00f6nlenmeye \u00e7al\u0131\u015f\u0131lmas\u0131yla gereklilik \u00f6l\u00e7\u00fct\u00fc de kar\u015f\u0131lanmam\u0131\u015ft\u0131r. Haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131n hesaplanmas\u0131 a\u00e7\u0131s\u0131ndan bir \u00fcst s\u0131n\u0131r \u00f6ng\u00f6r\u00fclmedi\u011fi, s\u00f6z konusu kural\u0131n mahkemelere ve hakime somut olay\u0131n \u00f6zelliklerini de\u011ferlendirme imkan\u0131 sa\u011flamad\u0131\u011f\u0131, takdir yetkisi de tan\u0131mad\u0131\u011f\u0131, dolay\u0131s\u0131yla bor\u00e7lular\u0131n\u0131n, kamu alaca\u011f\u0131na k\u0131yasla \u00f6nemli bir tutarda haks\u0131z \u00e7\u0131kma zamm\u0131 \u00f6demek durumunda kalabilecekleri a\u00e7\u0131s\u0131ndan ise d\u00fczenlemenin bor\u00e7lular\u0131 \u00fczerinde orant\u0131s\u0131z k\u00fclfet olu\u015fturdu\u011funu de\u011ferlendirmi\u015f, iptale konu uygulaman\u0131n m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r. <\/span>
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Haks\u0131z \u00e7\u0131kma zamm\u0131 uygulamas\u0131n\u0131n hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc de s\u0131n\u0131rlad\u0131\u011f\u0131 belirtilmi\u015f, d\u00fczenlemenin yarg\u0131 yoluna ba\u015fvurmay\u0131 zorla\u015ft\u0131rmas\u0131 ve cayd\u0131rmas\u0131 anlam\u0131nda \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 oldu\u011funu de\u011ferlendirerek, s\u00f6z konusu h\u00fckm\u00fcn amir madde 58\/5 f\u0131kras\u0131n\u0131, Anayasa\u2019n\u0131n 13., 35. ve 36. maddelerine ayk\u0131r\u0131 olmas\u0131 sebebiyle iptal etmi\u015ftir.<\/span><\/p> \t\t\t\t","slug":"haksiz-cikma-zammi-uygulamasi-iptal-edildi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 uygulamas\u0131 iptal edildi","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1124,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":34979,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34880,"locale":"tr","category_id":73,"title":"Haks\u0131z \u00e7\u0131kma zamm\u0131 uygulamas\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

AV. MUHAMMET AKSAN<\/strong><\/span><\/p>

Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 58\/5 f\u0131kras\u0131, 2 A\u011fustos 2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan 21 Nisan 2022 tarihli 2021\/119E., 2022\/48K. say\u0131l\u0131 Anayasa Mahkemesi karar\u0131yla Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptal edilmi\u015ftir. <\/span>
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Kamu alaca\u011f\u0131n\u0131 bor\u00e7lusunun \u00f6dememesi halinde, \u00f6deme emri d\u00fczenlenmektedir. 58. madde uyar\u0131nca \u00f6deme emrini tebli\u011f alan kamu bor\u00e7lusunun dava a\u00e7ma hakk\u0131 d\u00fczenlenmi\u015f, bor\u00e7lunun \u00f6deme emrine kar\u015f\u0131 3 \u015fekilde itiraz etme hakk\u0131 bulunmaktad\u0131r. Tahsil a\u015famas\u0131na gelen kamu alacaklar\u0131na kar\u015f\u0131 dava a\u00e7\u0131labilmesi i\u00e7in kamu bor\u00e7lusu taraf\u0131ndan birtak\u0131m gerek\u00e7eler ileri s\u00fcr\u00fclmelidir. <\/span>
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1. Borcun bulunmad\u0131\u011f\u0131, <\/span>
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2. Borcu k\u0131smen \u00f6dedi\u011fi, <\/span>
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3. Zamana\u015f\u0131m\u0131 itirazlar\u0131yla birlikte tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7erisinde alacakl\u0131 olan kamu idaresinin i\u015flerine bakan vergi mahkemesine itirazda bulunabilmektedir. <\/span>
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Ama\u00e7, mahkemelerin me\u015fgul edilmesini \u00f6nlemek ve k\u00f6t\u00fc niyetli bor\u00e7lunun \u00f6deme emrine itiraz\u0131 ile alaca\u011f\u0131n tahsilini geciktirmesini engellemekti. <\/span>
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Anayasa Mahkemesi, 58\/5 f\u0131kras\u0131 i\u00e7in bor\u00e7lunun m\u00fclkiyet hakk\u0131n\u0131 s\u0131n\u0131rlad\u0131\u011f\u0131n\u0131 ve itiraz konusu kural\u0131n kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131n\u0131, m\u00fclkiyet hakk\u0131n\u0131n kamu yarar\u0131 amac\u0131yla s\u0131n\u0131rlanabilece\u011fini, iptali istenen kural ile gereksiz yere dava a\u00e7\u0131lmas\u0131n\u0131 zorla\u015ft\u0131rarak tahsilinin s\u00fcr\u00fcncemede b\u0131rak\u0131lmas\u0131n\u0131n \u00f6nlenmesiyle kamu yarar\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131n\u0131, di\u011fer bir yandan m\u00fclkiyet hakk\u0131na getirilen s\u00f6z konusu s\u0131n\u0131rlaman\u0131n me\u015fru bir amaca dayanmas\u0131 d\u0131\u015f\u0131nda \u00f6l\u00e7\u00fcl\u00fc de olmas\u0131 gerekti\u011fini belirtmi\u015ftir. <\/span>
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\u00d6l\u00e7\u00fcl\u00fcl\u00fck ilkesinin \u00fc\u00e7 alt ilkesi olan; <\/span>
<\/span>
1. Elveri\u015flilik, <\/span>
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2. Gereklilik, <\/span>
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3. Orant\u0131l\u0131l\u0131k y\u00f6n\u00fcnden inceleyerek haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu sonucuna varm\u0131\u015ft\u0131r. Kamu alaca\u011f\u0131n\u0131n tahsilinin s\u00fcr\u00fcncemede b\u0131rak\u0131lmamas\u0131 amac\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in elveri\u015fli olmad\u0131\u011f\u0131na karar verilmi\u015ftir. Tarh i\u015flemine kar\u015f\u0131 a\u00e7\u0131lan dava kesinle\u015fmeden s\u00f6z konusu tarhiyattan kaynaklanan kamu alaca\u011f\u0131 i\u00e7in \u00f6deme emri d\u00fczenlenebilece\u011fi de\u011ferlendirildi\u011finde, \u00f6deme emrine kar\u015f\u0131 dava a\u00e7\u0131lmas\u0131n\u0131n iptale konu y\u00fczde 10 oran\u0131nda haks\u0131z \u00e7\u0131kma zamm\u0131 ile \u00f6nlenmeye \u00e7al\u0131\u015f\u0131lmas\u0131yla gereklilik \u00f6l\u00e7\u00fct\u00fc de kar\u015f\u0131lanmam\u0131\u015ft\u0131r. Haks\u0131z \u00e7\u0131kma zamm\u0131n\u0131n hesaplanmas\u0131 a\u00e7\u0131s\u0131ndan bir \u00fcst s\u0131n\u0131r \u00f6ng\u00f6r\u00fclmedi\u011fi, s\u00f6z konusu kural\u0131n mahkemelere ve hakime somut olay\u0131n \u00f6zelliklerini de\u011ferlendirme imkan\u0131 sa\u011flamad\u0131\u011f\u0131, takdir yetkisi de tan\u0131mad\u0131\u011f\u0131, dolay\u0131s\u0131yla bor\u00e7lular\u0131n\u0131n, kamu alaca\u011f\u0131na k\u0131yasla \u00f6nemli bir tutarda haks\u0131z \u00e7\u0131kma zamm\u0131 \u00f6demek durumunda kalabilecekleri a\u00e7\u0131s\u0131ndan ise d\u00fczenlemenin bor\u00e7lular\u0131 \u00fczerinde orant\u0131s\u0131z k\u00fclfet olu\u015fturdu\u011funu de\u011ferlendirmi\u015f, iptale konu uygulaman\u0131n m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r. <\/span>
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Haks\u0131z \u00e7\u0131kma zamm\u0131 uygulamas\u0131n\u0131n hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc de s\u0131n\u0131rlad\u0131\u011f\u0131 belirtilmi\u015f, d\u00fczenlemenin yarg\u0131 yoluna ba\u015fvurmay\u0131 zorla\u015ft\u0131rmas\u0131 ve cayd\u0131rmas\u0131 anlam\u0131nda \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 oldu\u011funu de\u011ferlendirerek, s\u00f6z konusu h\u00fckm\u00fcn amir madde 58\/5 f\u0131kras\u0131n\u0131, Anayasa\u2019n\u0131n 13., 35. ve 36. maddelerine ayk\u0131r\u0131 olmas\u0131 sebebiyle iptal etmi\u015ftir.<\/span><\/p> \t\t\t\t","slug":"haksiz-cikma-zammi-uygulamasi-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 uygulamas\u0131 iptal edildi","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1124,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}