Bilindi\u011fi gibi \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na kar\u015f\u0131 ceza ihbarnamesinin tebli\u011f tarihinden itibaren 30 g\u00fcn i\u00e7erisinde ilgili vergi mahkemesi nezdinde vergi iptal davas\u0131 a\u00e7\u0131lmas\u0131 zorunludur. Ancak belli baz\u0131 durumlarda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck dava a\u00e7ma s\u00fcresini kaybeden m\u00fckelleflerin \u00f6deme emri a\u015famas\u0131nda hukuka ayk\u0131r\u0131 ceza i\u00e7in dava a\u00e7\u0131p, a\u00e7mayaca\u011f\u0131 konusunda uygulamada baz\u0131 teredd\u00fctler ya\u015fanmaktad\u0131r.<\/p>\n
\u00d6deme emrine kar\u015f\u0131 dava a\u00e7ma s\u00fcresi 15 g\u00fcn olmas\u0131na kar\u015f\u0131l\u0131k, vergi ve ceza ihbarnamesi a\u015famas\u0131nda dava a\u00e7ma s\u00fcresi 30 g\u00fcn olarak bilinmektedir. Somut bir olayda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck s\u00fcresi i\u00e7erisinde dava a\u00e7ama s\u00fcresini kaybeden bir m\u00fckellef \u00f6deme emri a\u015famas\u0131nda \u00f6deme emri iptali i\u00e7in 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde dava a\u00e7m\u0131\u015ft\u0131r.<\/p>\n
Ya\u015fanan somut bir olayda, ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmayarak, daha sonra\u00a0 \u00f6deme emri a\u015famas\u0131nda dava konusu yap\u0131lan \u00f6zel usuls\u00fczl\u00fck cezas\u0131na kar\u015f\u0131 vergi mahkemesi taraf\u0131ndan verilen y\u00fcr\u00fctme durdurma karar\u0131n\u0131n gerek\u00e7esi a\u015fa\u011f\u0131da oldu\u011fu gibidir.<\/p>\n
\u201cSomut olayda kendisine \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilen bir m\u00fckellefin cezan\u0131n dayana\u011f\u0131 olan 213 say\u0131l\u0131 VUK mad. 353\/8 h\u00fckm\u00fcne g\u00f6re, hangi hallerde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilece\u011finin a\u00e7\u0131k olarak d\u00fczenlendi\u011fi, buna g\u00f6re bildirim g\u00f6revinin tamamen veya k\u0131smen yerine getirilmemesi hallerinin \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektirece\u011fi vurguland\u0131\u011f\u0131 halde, bildirim g\u00f6revinin ge\u00e7 yerine getirilmesi konusunda bir d\u00fczenlemeye yer verilmedi\u011fi g\u00f6r\u00fclmekle, vergi incelemesinde tespit edilen fiilin \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmesi dair ko\u015fullar\u0131 d\u00fczenleyen maddede belirtilen fiillerden olmad\u0131\u011f\u0131 ve bildirim g\u00f6revinin ge\u00e7 yerine getirilmesi fiilinin yorum yoluyla bildirim g\u00f6revinin k\u0131smen yerine getirilmemesi olarak de\u011ferlendirilemeyece\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, cezay\u0131 gerektiren fiilin t\u00fcm unsurlar\u0131 tamam olmadan faile ceza verilemeyece\u011fi yolundaki Genel Ceza Hukuku ilkesinin varsay\u0131m ya da k\u0131yas yoluyla ceza tayinine olanak tan\u0131mamas\u0131 nedeni ile, davac\u0131 ad\u0131na \u2026\u2026\u2026. D\u00f6nemi i\u00e7in 213 say\u0131l\u0131 VUK mad. 353\/8 h\u00fckm\u00fc uyar\u0131nca kesilen \u2026\u2026\u2026\u2026 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda hukuka uyarl\u0131l\u0131k bulunmamakta ve kesilen cezaya kar\u015f\u0131 her ne kadar davac\u0131 \u015firket taraf\u0131ndan ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmam\u0131\u015fsa da, \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n kesilmesine neden olan fiilleri i\u015fledi\u011fi daval\u0131 idarece ispat edilemeyen davac\u0131 m\u00fckellef iddialar\u0131 \u201cB\u00f6yle bir borcum yoktur\u201d kural\u0131 kapsam\u0131nda de\u011ferlendirilmesi gerekti\u011finden, davac\u0131 m\u00fckellef ad\u0131na d\u00fczenlenen \u00f6deme emrinde yasal isabet bulunmamaktad\u0131r.<\/p>\n
Di\u011fer taraftan, dava konusu \u00f6deme emri ile ilgili takip i\u015flemlerine devam edilmesi durumunda, davac\u0131n\u0131n ekonomik olarak zora d\u00fc\u015fece\u011fi a\u00e7\u0131k oldu\u011fundan, olayda a\u00e7\u0131k\u00e7a hukuka ayk\u0131r\u0131l\u0131k ve telafisi g\u00fc\u00e7 veya olanaks\u0131z zarar ko\u015fullar\u0131n\u0131n birlikte ger\u00e7ekle\u015fti\u011fi g\u00f6r\u00fclm\u00fc\u015f olup, an\u0131lan \u00f6deme emrinin y\u00fcr\u00fctmesinin durdurulmas\u0131 gerekti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/p>\n
A\u00e7\u0131klanan sebeplerle; y\u00fcr\u00fctmenin durdurulmas\u0131 isteminin kabul\u00fcne, dava konusu \u00f6deme emrinin 2577 say\u0131l\u0131 \u0130YUK mad. 27\/2 mad. uyar\u0131nca teminat aranmaks\u0131z\u0131n y\u00fcr\u00fctmesinin durdurulmas\u0131na \u2026\u2026\u2026..\u201d[1]\u00a0\u00a0\u00a0<\/p>\n
Sonu\u00e7 olarak, vergi yarg\u0131s\u0131nda ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmay\u0131p, daha sonra \u00f6deme emri a\u015famas\u0131nda dava konusu edilen hukuka ayk\u0131r\u0131 \u00f6deme emri yukar\u0131daki \u015fekilde y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilmi\u015ftir. benzeri bir olay nedeni ile de ihbarname a\u015famas\u0131nda dava konusu yap\u0131lan \u00f6zel usuls\u00fczl\u00fck cezas\u0131 vergi mahkemesi s\u00fcrecinde tarhiyat\u0131n iptaline karar verilmi\u015ftir.\u00a0[2]<\/p>\n
—————–<\/p>\n
[1]\u00a0Bkz: \u0130zmir 4. Vergi Mahkemesinin YD Karar\u0131 E:2021\/1422<\/p>\n
[2]\u00a0Bkz: \u0130zmir 4. Vergi Mahkemesi Karar\u0131 22.01.2020 g\u00fcn ve E:2019\/1530-K:2020\/74<\/p>\n
\u200bBilindi\u011fi gibi \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na kar\u015f\u0131 ceza ihbarnamesinin tebli\u011f tarihinden itibaren 30 g\u00fcn i\u00e7erisinde ilgili vergi mahkemesi nezdinde vergi iptal davas\u0131 a\u00e7\u0131lmas\u0131 zorunludur. Ancak belli baz\u0131 durumlarda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck dava a\u00e7ma s\u00fcresini kaybeden m\u00fckelleflerin \u00f6deme emri a\u015famas\u0131nda hukuka ayk\u0131r\u0131 ceza i\u00e7in dava a\u00e7\u0131p, a\u00e7mayaca\u011f\u0131 konusunda uygulamada baz\u0131 teredd\u00fctler ya\u015fanmaktad\u0131r.<\/p>\n
\u00d6deme emrine kar\u015f\u0131 dava a\u00e7ma s\u00fcresi 15 g\u00fcn olmas\u0131na kar\u015f\u0131l\u0131k, vergi ve ceza ihbarnamesi a\u015famas\u0131nda dava a\u00e7ma s\u00fcresi 30 g\u00fcn olarak bilinmektedir. Somut bir olayda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck s\u00fcresi i\u00e7erisinde dava a\u00e7ama s\u00fcresini kaybeden bir m\u00fckellef \u00f6deme emri a\u015famas\u0131nda \u00f6deme emri iptali i\u00e7in 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde dava a\u00e7m\u0131\u015ft\u0131r.<\/p>\n
Ya\u015fanan somut bir olayda, ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmayarak, daha sonra\u00a0 \u00f6deme emri a\u015famas\u0131nda dava konusu yap\u0131lan \u00f6zel usuls\u00fczl\u00fck cezas\u0131na kar\u015f\u0131 vergi mahkemesi taraf\u0131ndan verilen y\u00fcr\u00fctme durdurma karar\u0131n\u0131n gerek\u00e7esi a\u015fa\u011f\u0131da oldu\u011fu gibidir.<\/p>\n
\u201cSomut olayda kendisine \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilen bir m\u00fckellefin cezan\u0131n dayana\u011f\u0131 olan 213 say\u0131l\u0131 VUK mad. 353\/8 h\u00fckm\u00fcne g\u00f6re, hangi hallerde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilece\u011finin a\u00e7\u0131k olarak d\u00fczenlendi\u011fi, buna g\u00f6re bildirim g\u00f6revinin tamamen veya k\u0131smen yerine getirilmemesi hallerinin \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektirece\u011fi vurguland\u0131\u011f\u0131 halde, bildirim g\u00f6revinin ge\u00e7 yerine getirilmesi konusunda bir d\u00fczenlemeye yer verilmedi\u011fi g\u00f6r\u00fclmekle, vergi incelemesinde tespit edilen fiilin \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmesi dair ko\u015fullar\u0131 d\u00fczenleyen maddede belirtilen fiillerden olmad\u0131\u011f\u0131 ve bildirim g\u00f6revinin ge\u00e7 yerine getirilmesi fiilinin yorum yoluyla bildirim g\u00f6revinin k\u0131smen yerine getirilmemesi olarak de\u011ferlendirilemeyece\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, cezay\u0131 gerektiren fiilin t\u00fcm unsurlar\u0131 tamam olmadan faile ceza verilemeyece\u011fi yolundaki Genel Ceza Hukuku ilkesinin varsay\u0131m ya da k\u0131yas yoluyla ceza tayinine olanak tan\u0131mamas\u0131 nedeni ile, davac\u0131 ad\u0131na \u2026\u2026\u2026. D\u00f6nemi i\u00e7in 213 say\u0131l\u0131 VUK mad. 353\/8 h\u00fckm\u00fc uyar\u0131nca kesilen \u2026\u2026\u2026\u2026 TL \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda hukuka uyarl\u0131l\u0131k bulunmamakta ve kesilen cezaya kar\u015f\u0131 her ne kadar davac\u0131 \u015firket taraf\u0131ndan ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmam\u0131\u015fsa da, \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n kesilmesine neden olan fiilleri i\u015fledi\u011fi daval\u0131 idarece ispat edilemeyen davac\u0131 m\u00fckellef iddialar\u0131 \u201cB\u00f6yle bir borcum yoktur\u201d kural\u0131 kapsam\u0131nda de\u011ferlendirilmesi gerekti\u011finden, davac\u0131 m\u00fckellef ad\u0131na d\u00fczenlenen \u00f6deme emrinde yasal isabet bulunmamaktad\u0131r.<\/p>\n
Di\u011fer taraftan, dava konusu \u00f6deme emri ile ilgili takip i\u015flemlerine devam edilmesi durumunda, davac\u0131n\u0131n ekonomik olarak zora d\u00fc\u015fece\u011fi a\u00e7\u0131k oldu\u011fundan, olayda a\u00e7\u0131k\u00e7a hukuka ayk\u0131r\u0131l\u0131k ve telafisi g\u00fc\u00e7 veya olanaks\u0131z zarar ko\u015fullar\u0131n\u0131n birlikte ger\u00e7ekle\u015fti\u011fi g\u00f6r\u00fclm\u00fc\u015f olup, an\u0131lan \u00f6deme emrinin y\u00fcr\u00fctmesinin durdurulmas\u0131 gerekti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/p>\n
A\u00e7\u0131klanan sebeplerle; y\u00fcr\u00fctmenin durdurulmas\u0131 isteminin kabul\u00fcne, dava konusu \u00f6deme emrinin 2577 say\u0131l\u0131 \u0130YUK mad. 27\/2 mad. uyar\u0131nca teminat aranmaks\u0131z\u0131n y\u00fcr\u00fctmesinin durdurulmas\u0131na \u2026\u2026\u2026..\u201d[1]\u00a0\u00a0\u00a0<\/p>\n
Sonu\u00e7 olarak, vergi yarg\u0131s\u0131nda ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmay\u0131p, daha sonra \u00f6deme emri a\u015famas\u0131nda dava konusu edilen hukuka ayk\u0131r\u0131 \u00f6deme emri yukar\u0131daki \u015fekilde y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilmi\u015ftir. benzeri bir olay nedeni ile de ihbarname a\u015famas\u0131nda dava konusu yap\u0131lan \u00f6zel usuls\u00fczl\u00fck cezas\u0131 vergi mahkemesi s\u00fcrecinde tarhiyat\u0131n iptaline karar verilmi\u015ftir.\u00a0[2]<\/p>\n
—————–<\/p>\n
[1]\u00a0Bkz: \u0130zmir 4. Vergi Mahkemesinin YD Karar\u0131 E:2021\/1422<\/p>\n
[2]\u00a0Bkz: \u0130zmir 4. Vergi Mahkemesi Karar\u0131 22.01.2020 g\u00fcn ve E:2019\/1530-K:2020\/74\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
Bilindi\u011fi gibi \u00f6zel usuls\u00fczl\u00fck cezalar\u0131na kar\u015f\u0131 ceza ihbarnamesinin tebli\u011f tarihinden itibaren 30 g\u00fcn i\u00e7erisinde ilgili vergi mahkemesi nezdinde vergi iptal davas\u0131 a\u00e7\u0131lmas\u0131 zorunludur. Ancak belli baz\u0131 durumlarda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck dava a\u00e7ma s\u00fcresini kaybeden m\u00fckelleflerin \u00f6deme emri a\u015famas\u0131nda hukuka ayk\u0131r\u0131 ceza i\u00e7in dava a\u00e7\u0131p, a\u00e7mayaca\u011f\u0131 konusunda uygulamada baz\u0131 teredd\u00fctler ya\u015fanmaktad\u0131r. \u00d6deme emrine kar\u015f\u0131 dava a\u00e7ma s\u00fcresi 15 g\u00fcn olmas\u0131na kar\u015f\u0131l\u0131k, vergi ve ceza ihbarnamesi a\u015famas\u0131nda dava a\u00e7ma s\u00fcresi 30 g\u00fcn olarak bilinmektedir. Somut bir olayda vergi ve ceza ihbarnamesine kar\u015f\u0131 30 g\u00fcnl\u00fck s\u00fcresi i\u00e7erisinde dava a\u00e7ama s\u00fcresini kaybeden bir m\u00fckellef \u00f6deme emri a\u015famas\u0131nda \u00f6deme emri iptali i\u00e7in 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde dava a\u00e7m\u0131\u015ft\u0131r. Ya\u015fanan somut bir olayda, ihbarname a\u015famas\u0131nda dava a\u00e7\u0131lmayarak, daha sonra\u00a0 \u00f6deme emri a\u015famas\u0131nda dava konusu yap\u0131lan \u00f6zel usuls\u00fczl\u00fck cezas\u0131na kar\u015f\u0131 vergi mahkemesi taraf\u0131ndan verilen y\u00fcr\u00fctme durdurma karar\u0131n\u0131n gerek\u00e7esi a\u015fa\u011f\u0131da oldu\u011fu gibidir. \u201cSomut olayda kendisine \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilen bir m\u00fckellefin cezan\u0131n dayana\u011f\u0131 olan 213 say\u0131l\u0131 VUK mad. 353\/8 h\u00fckm\u00fcne g\u00f6re, hangi hallerde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilece\u011finin a\u00e7\u0131k olarak d\u00fczenlendi\u011fi, buna g\u00f6re bildirim g\u00f6revinin tamamen veya k\u0131smen yerine getirilmemesi hallerinin \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektirece\u011fi vurguland\u0131\u011f\u0131 halde, bildirim g\u00f6revinin ge\u00e7 yerine getirilmesi konusunda bir d\u00fczenlemeye yer verilmedi\u011fi g\u00f6r\u00fclmekle, vergi incelemesinde tespit edilen fiilin \u00f6zel usuls\u00fczl\u00fck …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-64837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n