{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"http:\/\/denizcankizil.tr\/de","author_name":"Hukuki Haber.net","author_url":"http:\/\/denizcankizil.tr\/de\/author\/hukukihabernet\/","title":"Vergi Uyu\u015fmazl\u0131klar\u0131nda: Duru\u015fma ve Tan\u0131k Beyan\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"qH8lWlCbW2\"><a href=\"http:\/\/denizcankizil.tr\/de\/hukukihaber\/vergi-uyusmazliklarinda-durusma-ve-tanik-beyani\/\">Vergi Uyu\u015fmazl\u0131klar\u0131nda: Duru\u015fma ve Tan\u0131k Beyan\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"http:\/\/denizcankizil.tr\/de\/hukukihaber\/vergi-uyusmazliklarinda-durusma-ve-tanik-beyani\/embed\/#?secret=qH8lWlCbW2\" width=\"600\" height=\"338\" title=\"&#8222;Vergi Uyu\u015fmazl\u0131klar\u0131nda: Duru\u015fma ve Tan\u0131k Beyan\u0131&#8220; &#8211; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"qH8lWlCbW2\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=http:\/\/denizcankizil.tr\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"Duru\u015fma genel olarak; mahkeme veya hakim \u00f6n\u00fcnde g\u00f6r\u00fclen bir davada, davac\u0131, daval\u0131 ve varsa g\u00f6rg\u00fc tan\u0131klar\u0131n\u0131n dinlenmesi olarak ifade olunmaktad\u0131r. Duru\u015fmada taraflar\u0131n mahkeme huzurunda iddia ve savunmalar\u0131n\u0131 a\u00e7\u0131klamalar\u0131 i\u00e7in kabul edilmi\u015f bir usuld\u00fcr. \u0130YUK\u2019nun 17. ve 18. madde h\u00fck\u00fcmlerinde duru\u015fmalara ili\u015fkin ilkeler d\u00fczenlenmi\u015f bulunmaktad\u0131r. Vergi yarg\u0131lamas\u0131nda duru\u015fma davetiyeleri taraflara duru\u015fma g\u00fcn\u00fcnden en az 30 g\u00fcn \u00f6nceden tebli\u011f edilmelidir. Vergi yarg\u0131lamas\u0131nda taraflar\u0131n asgari birinin duru\u015fmaya gelmesi halinde duru\u015fma a\u00e7\u0131l\u0131r. Aksi takdirde duru\u015fma a\u00e7\u0131lamaz; inceleme, evrak \u00fczerinden yap\u0131larak karar verilir.[1] Duru\u015fmalarda, ger\u00e7ek ki\u015fi olan taraflar, bizzat veya bir avukat vas\u0131tas\u0131yla kat\u0131labilirler. Avukat\u0131n kat\u0131lmas\u0131 zorunlu de\u011fildir. Ger\u00e7ek ki\u015finin avukat olmayan vekili, idari yarg\u0131da onu temsil edemeyece\u011finden duru\u015fmaya da kat\u0131lamaz. Ancak, davay\u0131 takip ehliyetini haiz olmayan ger\u00e7ek ki\u015filerin kanuni temsilcileri, bizzat veya tayin edecekleri avukatlar vas\u0131tas\u0131yla duru\u015fmada yer alabilirler. Limited \u015firketlerde m\u00fcd\u00fcrler duru\u015fmada haz\u0131r bulunabilir. Anonim \u015firketlerde ise y\u00f6netim kurulu \u00fcyeleri \u015firketi temsil edip, duru\u015fmada haz\u0131r bulunabilir.[2] Di\u011fer yandan, 213 say\u0131l\u0131 VUK\u2019a g\u00f6re Dan\u0131\u015ftay ve vergi mahkemelerinde yap\u0131lacak duru\u015fmalarda, iddia ve savunman\u0131n gerekli k\u0131lmas\u0131 halinde, mahkemenin, davaya konu tarhiyat\u0131n dayana\u011f\u0131 incelemeyi yapan inceleme elemanlar\u0131 ile m\u00fckellefin duru\u015fmada haz\u0131r bulundurdu\u011fu mali m\u00fc\u015favirini veya muhasebecisini dinlemesi m\u00fcmk\u00fcnd\u00fcr. \u0130ddia ve savunman\u0131n inceleme elemanlar\u0131n\u0131n veya m\u00fckellefin mali m\u00fc\u015favir ya da muhasebecinin dinlenmesini gerekli k\u0131l\u0131p k\u0131lmad\u0131\u011f\u0131n\u0131n takdiri yarg\u0131 yerine &hellip;"}