{"status":true,"post":{"id":24518,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:48:40","created_at":"2021-01-21T21:00:00.000000Z","updated_at":"2022-10-24T11:48:40.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":24518,"is_featured":0,"title":"Vergi hukukunda yetkili mahkeme","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;\"><strong><span class=\"large\">Dr. Veysi Sevi\u011f<\/span><\/strong><br><strong><span class=\"large\"> <\/span><\/strong><\/p>  <p><span class=\"large\">213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 377\u2019nci maddesi uyar\u0131nca; m\u00fckellefler ve kendilerine vergi cezas\u0131 kesilenler, tarh edilen vergilere ve kesilen cezalara kar\u015f\u0131 vergi mahkemesinde dava a\u00e7abilmektedirler. Bu davran\u0131\u015f, Anayasal nitelikte bir hakt\u0131r. \u201cHaklar\u0131nda vergilendirme s\u00fcrecinin \u00e7e\u015fitli a\u015famalar\u0131nda vergi (ihtirazi kay\u0131t olmaks\u0131z\u0131n verilen beyannameler \u00fczerine yap\u0131lan tahakkuklar hari\u00e7) ceza, faiz veya zam uygulamas\u0131na gidilen m\u00fckelleflerin; uzla\u015fma istemesi fakat uzla\u015fman\u0131n sa\u011flanamamas\u0131, d\u00fczeltme talebinin vergi dairesi taraf\u0131ndan kabul edilmemesi ve bunlar\u0131n d\u0131\u015f\u0131nda di\u011fer vergi ile ilgili uyu\u015fmazl\u0131klar ya\u015famalar\u0131 durumunda yarg\u0131 organlar\u0131na ba\u015fvurma haklar\u0131 vard\u0131r.\u201d Ta\u015fk\u0131ran, Tar\u0131k (\u2018Kanun Yolundan Vazge\u00e7me\u2019, Vergi D\u00fcnyas\u0131, Say\u0131 466) <\/span><\/p>  <p><span class=\"large\">T\u00fcrk yarg\u0131 sisteminde vergi uyu\u015fmazl\u0131klar\u0131na ili\u015fkin davalar\u0131n ilk derece mahkemeleri olan vergi mahkemelerinde a\u00e7\u0131lmas\u0131 gerekmektedir. Bu ba\u011flamda \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 37\u2019nci maddesi uyar\u0131nca yetkili mahkeme; uyu\u015fmazl\u0131k konusu vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcmleri tarh ve tahakkuk ettiren, zam ve cezalar\u0131 kesen,<\/span><\/p>  <ul>   <li><span class=\"large\">G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re al\u0131nmas\u0131 gereken vergilerle Vergi Usul Kanunu gere\u011fince \u015fikayet yoluyla vergi d\u00fczeltme taleplerinin reddine ili\u015fkin i\u015flemlerde; vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcmleri tarh ve tahakkuk ettiren,<\/span><\/li>   <li><span class=\"large\"> Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un uygulanmas\u0131nda \u00f6deme emrini d\u00fczenleyen,<\/span><\/li>   <li><span class=\"large\"> Di\u011fer uyu\u015fmazl\u0131klarda dava konusu i\u015flemi yapan, dairenin bulundu\u011fu yerdeki vergi mahkemesidir. Vergi uyu\u015fmazl\u0131klar\u0131nda genel olarak <\/span><\/li>  <\/ul>  <p><span class=\"large\">2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 45\u2019inci maddesi uyar\u0131nca,<\/span><\/p>  <p><span class=\"large\">\u201c\u0130dare ve vergi mahkemelerinin kararlar\u0131na kar\u015f\u0131 ba\u015fka kanunlarda farkl\u0131 bir kanun yolu \u00f6ng\u00f6r\u00fclm\u00fc\u015f olsa dahi mahkemenin bulundu\u011fu yarg\u0131 \u00e7evresindeki b\u00f6lge idare mahkemesine itiraz edilebilece\u011fi\u201d \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Tam yarg\u0131 davalar\u0131 ise idarenin i\u015flem ve eylemleriyle ki\u015filerin mallar\u0131na veya parasal de\u011ferlerine verdi\u011fi zarar\u0131n tazminine y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Anayasan\u0131n 138\u2019inci maddesinde \u201cHakimler, g\u00f6revlerinde ba\u011f\u0131ms\u0131zd\u0131rlar. Anayasa; kanuna ve hukuka uygun olarak vicdani kanaatlerine g\u00f6re h\u00fck\u00fcm verirler\u201d denilerek, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 ilkesi kabul edilmi\u015f ve b\u00f6ylece, yasama yetkisinin, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131na ayk\u0131r\u0131 bi\u00e7imde kullan\u0131lmas\u0131 \u00f6nlenerek, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 yasa koyucuya kar\u015f\u0131 da korunmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\u2019inci maddesi uyar\u0131nca Dan\u0131\u015ftay, B\u00f6lge \u0130dare Mahkemeleri, idare ve vergi mahkemelerinin esasa ve y\u00fcr\u00fctmenin durdurulmas\u0131na ili\u015fkin kararlar\u0131n\u0131n icaplar\u0131na g\u00f6re idare gecikmeksizin i\u015flem tesis etmeye veya eylemde bulunmaya mecburdur.<\/span><\/p>  <p><span class=\"large\">Kanun yolundan vazge\u00e7me dilek\u00e7esi vergi dairesince ilgili yarg\u0131 merciine g\u00f6nderilir ve bu dilek\u00e7enin vergi dairesine verildi\u011fi tarih, kanun yolundan vazge\u00e7me tarihi olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">Kanun yolundan vazge\u00e7ilmesi halinde idarece de mevcut ihtilaf (uyu\u015fmazl\u0131k) s\u00fcrd\u00fcr\u00fclmeyecektir. Ayr\u0131ca kanun yolundan vazge\u00e7ilmesi halinde istinaf veya temyiz yoluna ba\u015fvurulmas\u0131 durumunda ise s\u00f6z konusu ba\u015fvuru incelenmeyecektir.<\/span><br><span class=\"large\"> Kanun yolundan vazge\u00e7ilen vergi ve vergi ziyai cezas\u0131 i\u00e7in yap\u0131lan tahakkuktan \u00f6nce \u00f6denen gecikme faizi ve gecikme zamm\u0131 da dahil tutarlar s\u00f6z konusu \u00f6denecek tutarlara mahsup edilebilmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca istinaf ve temyiz yolundan vazge\u00e7ilen davaya ili\u015fkin kararlarda h\u00fckmedilen yarg\u0131lama giderleri, avukatl\u0131k \u00fccretleri ve fer\u2019ileri (eklentileri) talep edilemez ve bu alacaklara icra takibi yap\u0131lamaz.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-yetkili-mahkeme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergi hukukunda yetkili mahkeme","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":1093,"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":24617,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":24518,"locale":"tr","category_id":73,"title":"Vergi hukukunda yetkili mahkeme","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;\"><strong><span class=\"large\">Dr. Veysi Sevi\u011f<\/span><\/strong><br><strong><span class=\"large\"> <\/span><\/strong><\/p>  <p><span class=\"large\">213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 377\u2019nci maddesi uyar\u0131nca; m\u00fckellefler ve kendilerine vergi cezas\u0131 kesilenler, tarh edilen vergilere ve kesilen cezalara kar\u015f\u0131 vergi mahkemesinde dava a\u00e7abilmektedirler. Bu davran\u0131\u015f, Anayasal nitelikte bir hakt\u0131r. \u201cHaklar\u0131nda vergilendirme s\u00fcrecinin \u00e7e\u015fitli a\u015famalar\u0131nda vergi (ihtirazi kay\u0131t olmaks\u0131z\u0131n verilen beyannameler \u00fczerine yap\u0131lan tahakkuklar hari\u00e7) ceza, faiz veya zam uygulamas\u0131na gidilen m\u00fckelleflerin; uzla\u015fma istemesi fakat uzla\u015fman\u0131n sa\u011flanamamas\u0131, d\u00fczeltme talebinin vergi dairesi taraf\u0131ndan kabul edilmemesi ve bunlar\u0131n d\u0131\u015f\u0131nda di\u011fer vergi ile ilgili uyu\u015fmazl\u0131klar ya\u015famalar\u0131 durumunda yarg\u0131 organlar\u0131na ba\u015fvurma haklar\u0131 vard\u0131r.\u201d Ta\u015fk\u0131ran, Tar\u0131k (\u2018Kanun Yolundan Vazge\u00e7me\u2019, Vergi D\u00fcnyas\u0131, Say\u0131 466) <\/span><\/p>  <p><span class=\"large\">T\u00fcrk yarg\u0131 sisteminde vergi uyu\u015fmazl\u0131klar\u0131na ili\u015fkin davalar\u0131n ilk derece mahkemeleri olan vergi mahkemelerinde a\u00e7\u0131lmas\u0131 gerekmektedir. Bu ba\u011flamda \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 37\u2019nci maddesi uyar\u0131nca yetkili mahkeme; uyu\u015fmazl\u0131k konusu vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcmleri tarh ve tahakkuk ettiren, zam ve cezalar\u0131 kesen,<\/span><\/p>  <ul>   <li><span class=\"large\">G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re al\u0131nmas\u0131 gereken vergilerle Vergi Usul Kanunu gere\u011fince \u015fikayet yoluyla vergi d\u00fczeltme taleplerinin reddine ili\u015fkin i\u015flemlerde; vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcmleri tarh ve tahakkuk ettiren,<\/span><\/li>   <li><span class=\"large\"> Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un uygulanmas\u0131nda \u00f6deme emrini d\u00fczenleyen,<\/span><\/li>   <li><span class=\"large\"> Di\u011fer uyu\u015fmazl\u0131klarda dava konusu i\u015flemi yapan, dairenin bulundu\u011fu yerdeki vergi mahkemesidir. Vergi uyu\u015fmazl\u0131klar\u0131nda genel olarak <\/span><\/li>  <\/ul>  <p><span class=\"large\">2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 45\u2019inci maddesi uyar\u0131nca,<\/span><\/p>  <p><span class=\"large\">\u201c\u0130dare ve vergi mahkemelerinin kararlar\u0131na kar\u015f\u0131 ba\u015fka kanunlarda farkl\u0131 bir kanun yolu \u00f6ng\u00f6r\u00fclm\u00fc\u015f olsa dahi mahkemenin bulundu\u011fu yarg\u0131 \u00e7evresindeki b\u00f6lge idare mahkemesine itiraz edilebilece\u011fi\u201d \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Tam yarg\u0131 davalar\u0131 ise idarenin i\u015flem ve eylemleriyle ki\u015filerin mallar\u0131na veya parasal de\u011ferlerine verdi\u011fi zarar\u0131n tazminine y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Anayasan\u0131n 138\u2019inci maddesinde \u201cHakimler, g\u00f6revlerinde ba\u011f\u0131ms\u0131zd\u0131rlar. Anayasa; kanuna ve hukuka uygun olarak vicdani kanaatlerine g\u00f6re h\u00fck\u00fcm verirler\u201d denilerek, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 ilkesi kabul edilmi\u015f ve b\u00f6ylece, yasama yetkisinin, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131na ayk\u0131r\u0131 bi\u00e7imde kullan\u0131lmas\u0131 \u00f6nlenerek, yarg\u0131\u00e7lar\u0131n ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 yasa koyucuya kar\u015f\u0131 da korunmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\u2019inci maddesi uyar\u0131nca Dan\u0131\u015ftay, B\u00f6lge \u0130dare Mahkemeleri, idare ve vergi mahkemelerinin esasa ve y\u00fcr\u00fctmenin durdurulmas\u0131na ili\u015fkin kararlar\u0131n\u0131n icaplar\u0131na g\u00f6re idare gecikmeksizin i\u015flem tesis etmeye veya eylemde bulunmaya mecburdur.<\/span><\/p>  <p><span class=\"large\">Kanun yolundan vazge\u00e7me dilek\u00e7esi vergi dairesince ilgili yarg\u0131 merciine g\u00f6nderilir ve bu dilek\u00e7enin vergi dairesine verildi\u011fi tarih, kanun yolundan vazge\u00e7me tarihi olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">Kanun yolundan vazge\u00e7ilmesi halinde idarece de mevcut ihtilaf (uyu\u015fmazl\u0131k) s\u00fcrd\u00fcr\u00fclmeyecektir. Ayr\u0131ca kanun yolundan vazge\u00e7ilmesi halinde istinaf veya temyiz yoluna ba\u015fvurulmas\u0131 durumunda ise s\u00f6z konusu ba\u015fvuru incelenmeyecektir.<\/span><br><span class=\"large\"> Kanun yolundan vazge\u00e7ilen vergi ve vergi ziyai cezas\u0131 i\u00e7in yap\u0131lan tahakkuktan \u00f6nce \u00f6denen gecikme faizi ve gecikme zamm\u0131 da dahil tutarlar s\u00f6z konusu \u00f6denecek tutarlara mahsup edilebilmektedir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca istinaf ve temyiz yolundan vazge\u00e7ilen davaya ili\u015fkin kararlarda h\u00fckmedilen yarg\u0131lama giderleri, avukatl\u0131k \u00fccretleri ve fer\u2019ileri (eklentileri) talep edilemez ve bu alacaklara icra takibi yap\u0131lamaz.<\/span><\/p>  \t\t\t\t","slug":"vergi-hukukunda-yetkili-mahkeme","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":"Vergi hukukunda yetkili mahkeme","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1093,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}