{"status":true,"post":{"id":13339,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:24:30","created_at":"2016-03-27T21:00:00.000000Z","updated_at":"2022-10-21T06:24:30.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13339,"is_featured":0,"title":"\u2018Vergi borcu yoktur\u2019 yaz\u0131s\u0131","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><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 257. maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde 6518 say\u0131l\u0131 kanunla yap\u0131lan de\u011fi\u015fiklik gere\u011fi Maliye Bakanl\u0131\u011f\u0131;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Vergi g\u00fcvenli\u011fini sa\u011flamak amac\u0131yla niteliklerini belirleyip onaylad\u0131\u011f\u0131 elektrikli, elektronik, manyetik ve benzeri cihazlar ve sistemleri kulland\u0131rmaya, bu cihaz ve sistemler vas\u0131tas\u0131yla bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin kullan\u0131lmas\u0131na ili\u015fkin zorunluluk getirmeye,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">M\u00fckelleflere bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin verilmesinde, m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirmeye, bu zorunluluk kapsam\u0131na girecek amme alacaklar\u0131n\u0131 t\u00fcr ve tutar itibariyle tespit etmeye ve hangi hallerde bu zorunlulu\u011fun aranmayaca\u011f\u0131na,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin bas\u0131m\u0131, da\u011f\u0131t\u0131m\u0131 ile sistemin kurulmas\u0131 ve i\u015fletilmesi hizmetlerinin Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na tabi olmaks\u0131z\u0131n, s\u00fcresi 5 y\u0131l\u0131 ge\u00e7memek \u00fczere Kamu \u0130hale Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde; yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan yerine getirilmesine (Kamu \u0130hale Kanunu\u2019nun<\/span><span style=\"font-size: 15.6px;\">5. maddesinin 5. f\u0131kras\u0131 hari\u00e7) bu hizmetlerde ve yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filerde bulunmas\u0131 gereken \u00f6zellikleri, yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filerin faaliyetlerinin y\u00f6nlendirilmesi, izlenmesi, denetlenmesi, yetkilendirmenin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 ve bunlar\u0131n uygulanmas\u0131 ve bunlar\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> Ancak; m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirme konusunda Maliye Bakanl\u0131\u011f\u0131\u2019na tan\u0131nan yetki gerek i\u00e7erik ve gerekse d\u00fczenleme yapma boyutuyla iptal istemiyle Anayasa Mahkemesi\u2019ne ta\u015f\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi konuyu inceleyerek kanun koyucunun \u201c\u2026vergi hukuku alan\u0131nda yetkisini kullan\u0131rken, Anayasa\u2019n\u0131n temel ilkelerine ve vergi ile ilgili kurallar\u0131na ba\u011fl\u0131 kalmak ko\u015fuluyla kamu gelirlerinin do\u011fru, etkin ve verimli bi\u00e7imde nas\u0131l ve hangi y\u00f6ntemlerle sa\u011flanaca\u011f\u0131 konusunda takdir yetkisi\u201dne sahip oldu\u011funu, <\/span><\/p>  <p><span class=\"large\">\u201c\u0130ptali istenilen kuralda ek bir vergi veya benzeri mali y\u00fck\u00fcml\u00fcl\u00fck getirmedi\u011fi gibi, Maliye Bakanl\u0131\u011f\u0131\u2019na vergi ve mali y\u00fck konulmas\u0131 konusunda bir yetki de\u201d verilmedi\u011fi, kural\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile ilgisi bulunmad\u0131\u011f\u0131, iptali istenilen kural ile Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetkinin, m\u00fckelleflere bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin verilmesinde, m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f bor\u00e7lar\u0131n\u0131n bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirilmesi ile ilgili olarak, bu kapsama girecek amme alacaklar\u0131n\u0131 t\u00fcr ve tutar itibariyle tespit etmeye ve hangi hallerde bu zorunlulu\u011fun aran\u0131lmayaca\u011f\u0131na\u201d ili\u015fkin oldu\u011funu,<\/span><\/p>  <p><span class=\"large\">Dava konusu edilen kuralda kanun koyucu taraf\u0131ndan Maliye Bakanl\u0131\u011f\u0131\u2019na b\u0131rak\u0131lan d\u00fczenleme alan\u0131n\u0131n, vergilendirme ile ilgili temel kurallar olmay\u0131p, kanunda belirlenen m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011funun uygulanmas\u0131na ili\u015fkin teknik d\u00fczenlemeler ve ayr\u0131nt\u0131lar\u0131 i\u00e7erdi\u011fi, bu ba\u011flamda, kanunla d\u00fczenlemesi gerekmeyen bir konu hakk\u0131nda Maliye Bakanl\u0131\u011f\u0131\u2019na yetki verilmesinin yasama yetkisinin devri niteli\u011finde olmad\u0131\u011f\u0131, dolay\u0131s\u0131yla Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131 gerek\u00e7esiyle iptal istemini reddetmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi\u2019nin konuya ili\u015fkin 08.12.2015 g\u00fcn ve E.No:2014\/87, K.No:2015\/112 karar\u0131 28 Ocak 2016 g\u00fcn ve 29607 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in bak\u0131n\u0131z: \u201cVergi Borcu Yoktur Yaz\u0131s\u0131 Uygulamas\u0131 Anayasaya Uygun mu?\u201d Do\u00e7. Dr. Tahir Erdem, Diyalog Dergisi Mart 2016, sf:1-16<\/span><\/p>  \t\t\t\t","slug":"vergi-borcu-yoktur-yazisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u2018Vergi borcu yoktur\u2019 yaz\u0131s\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":101,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13438,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13339,"locale":"tr","category_id":73,"title":"\u2018Vergi borcu yoktur\u2019 yaz\u0131s\u0131","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><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 257. maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinde 6518 say\u0131l\u0131 kanunla yap\u0131lan de\u011fi\u015fiklik gere\u011fi Maliye Bakanl\u0131\u011f\u0131;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Vergi g\u00fcvenli\u011fini sa\u011flamak amac\u0131yla niteliklerini belirleyip onaylad\u0131\u011f\u0131 elektrikli, elektronik, manyetik ve benzeri cihazlar ve sistemleri kulland\u0131rmaya, bu cihaz ve sistemler vas\u0131tas\u0131yla bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin kullan\u0131lmas\u0131na ili\u015fkin zorunluluk getirmeye,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">M\u00fckelleflere bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin verilmesinde, m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirmeye, bu zorunluluk kapsam\u0131na girecek amme alacaklar\u0131n\u0131 t\u00fcr ve tutar itibariyle tespit etmeye ve hangi hallerde bu zorunlulu\u011fun aranmayaca\u011f\u0131na,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin bas\u0131m\u0131, da\u011f\u0131t\u0131m\u0131 ile sistemin kurulmas\u0131 ve i\u015fletilmesi hizmetlerinin Kamu Mali Y\u00f6netimi ve Kontrol Kanunu\u2019na tabi olmaks\u0131z\u0131n, s\u00fcresi 5 y\u0131l\u0131 ge\u00e7memek \u00fczere Kamu \u0130hale Kanunu h\u00fck\u00fcmleri \u00e7er\u00e7evesinde; yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan yerine getirilmesine (Kamu \u0130hale Kanunu\u2019nun<\/span><span style=\"font-size: 15.6px;\">5. maddesinin 5. f\u0131kras\u0131 hari\u00e7) bu hizmetlerde ve yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filerde bulunmas\u0131 gereken \u00f6zellikleri, yetkilendirilecek ger\u00e7ek veya t\u00fczel ki\u015filerin faaliyetlerinin y\u00f6nlendirilmesi, izlenmesi, denetlenmesi, yetkilendirmenin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 ve bunlar\u0131n uygulanmas\u0131 ve bunlar\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\"> Ancak; m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirme konusunda Maliye Bakanl\u0131\u011f\u0131\u2019na tan\u0131nan yetki gerek i\u00e7erik ve gerekse d\u00fczenleme yapma boyutuyla iptal istemiyle Anayasa Mahkemesi\u2019ne ta\u015f\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi konuyu inceleyerek kanun koyucunun \u201c\u2026vergi hukuku alan\u0131nda yetkisini kullan\u0131rken, Anayasa\u2019n\u0131n temel ilkelerine ve vergi ile ilgili kurallar\u0131na ba\u011fl\u0131 kalmak ko\u015fuluyla kamu gelirlerinin do\u011fru, etkin ve verimli bi\u00e7imde nas\u0131l ve hangi y\u00f6ntemlerle sa\u011flanaca\u011f\u0131 konusunda takdir yetkisi\u201dne sahip oldu\u011funu, <\/span><\/p>  <p><span class=\"large\">\u201c\u0130ptali istenilen kuralda ek bir vergi veya benzeri mali y\u00fck\u00fcml\u00fcl\u00fck getirmedi\u011fi gibi, Maliye Bakanl\u0131\u011f\u0131\u2019na vergi ve mali y\u00fck konulmas\u0131 konusunda bir yetki de\u201d verilmedi\u011fi, kural\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile ilgisi bulunmad\u0131\u011f\u0131, iptali istenilen kural ile Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetkinin, m\u00fckelleflere bandrol, pul, barkod, hologram, kup\u00fcr, damga, sembol gibi \u00f6zel etiket ve i\u015faretlerin verilmesinde, m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f bor\u00e7lar\u0131n\u0131n bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011fu getirilmesi ile ilgili olarak, bu kapsama girecek amme alacaklar\u0131n\u0131 t\u00fcr ve tutar itibariyle tespit etmeye ve hangi hallerde bu zorunlulu\u011fun aran\u0131lmayaca\u011f\u0131na\u201d ili\u015fkin oldu\u011funu,<\/span><\/p>  <p><span class=\"large\">Dava konusu edilen kuralda kanun koyucu taraf\u0131ndan Maliye Bakanl\u0131\u011f\u0131\u2019na b\u0131rak\u0131lan d\u00fczenleme alan\u0131n\u0131n, vergilendirme ile ilgili temel kurallar olmay\u0131p, kanunda belirlenen m\u00fckelleflerin Maliye Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 vergi dairelerine vadesi ge\u00e7mi\u015f borcu bulunmad\u0131\u011f\u0131na ili\u015fkin belge arama zorunlulu\u011funun uygulanmas\u0131na ili\u015fkin teknik d\u00fczenlemeler ve ayr\u0131nt\u0131lar\u0131 i\u00e7erdi\u011fi, bu ba\u011flamda, kanunla d\u00fczenlemesi gerekmeyen bir konu hakk\u0131nda Maliye Bakanl\u0131\u011f\u0131\u2019na yetki verilmesinin yasama yetkisinin devri niteli\u011finde olmad\u0131\u011f\u0131, dolay\u0131s\u0131yla Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131 gerek\u00e7esiyle iptal istemini reddetmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Anayasa Mahkemesi\u2019nin konuya ili\u015fkin 08.12.2015 g\u00fcn ve E.No:2014\/87, K.No:2015\/112 karar\u0131 28 Ocak 2016 g\u00fcn ve 29607 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in bak\u0131n\u0131z: \u201cVergi Borcu Yoktur Yaz\u0131s\u0131 Uygulamas\u0131 Anayasaya Uygun mu?\u201d Do\u00e7. Dr. Tahir Erdem, Diyalog Dergisi Mart 2016, sf:1-16<\/span><\/p>  \t\t\t\t","slug":"vergi-borcu-yoktur-yazisi","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":"\u2018Vergi borcu yoktur\u2019 yaz\u0131s\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":101,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}