{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"http:\/\/denizcankizil.tr\/uk","author_name":"Hukuki Haber.net","author_url":"http:\/\/denizcankizil.tr\/uk\/author\/hukukihabernet\/","title":"AYM'nin 2020\/37475 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"rnvi35ZeNZ\"><a href=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2020-37475-basvuru-numarali-karari\/\">AYM&#8217;nin 2020\/37475 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2020-37475-basvuru-numarali-karari\/embed\/#?secret=rnvi35ZeNZ\" width=\"600\" height=\"338\" title=\"&#8220;AYM&#8217;nin 2020\/37475 ba\u015fvuru numaral\u0131 karar\u0131&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"rnvi35ZeNZ\" 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":"T\u00dcRK\u0130YE CUMHUR\u0130YET\u0130 ANAYASA MAHKEMES\u0130 \u00a0 \u00a0 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 M. \u0130N\u015eAAT NAKL\u0130YAT MADENC\u0130L\u0130K VE T\u0130CARET LTD. \u015eT\u0130. BA\u015eVURUSU (Ba\u015fvuru Numaras\u0131: 2020\/37475) \u00a0 Karar Tarihi: 14\/1\/2025 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 \u00a0 Ba\u015fkan : Basri BA\u011eCI \u00dcyeler : Engin YILDIRIM \u00a0 \u00a0 Kenan YA\u015eAR \u00a0 \u00a0 \u00d6mer \u00c7INAR \u00a0 \u00a0 Metin KIRATLI Raport\u00f6r : Duygu BAKAY Ba\u015fvurucu : M. \u0130n\u015faat Nakliyat Madencilik ve Ticaret Ltd. \u015eti. Vekili : Av. Serap KAYA \u0130NC\u0130R \u00a0 I. BA\u015eVURUNUN \u00d6ZET\u0130 1. Ba\u015fvuru; katma de\u011fer vergisi matrah artt\u0131r\u0131m\u0131n\u0131n iptali nedeniyle tahakkukun terkinine ve tahsilat\u0131n reddine ili\u015fkin d\u00fczeltme fi\u015flerinin iptali istemiyle a\u00e7\u0131lan davan\u0131n reddine karar verilmesi sebebiyle hakkaniyete uygun yarg\u0131lanma hakk\u0131n\u0131n, gerek\u00e7eli karar hakk\u0131 ile masumiyet karinesinin ihlal edildi\u011fi iddialar\u0131na ili\u015fkindir. 2. Ba\u015fvurucu 11\/5\/2018 tarihli ve 7143 say\u0131l\u0131 Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun&#8217;un 5. maddesi uyar\u0131nca 2017 d\u00f6nemi katma de\u011fer vergisi i\u00e7in matrah artt\u0131r\u0131m\u0131 ba\u015fvurusunda bulunmu\u015f ve ilk taksidini de \u00f6demi\u015ftir. Ancak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Uygulama ve Veri Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131ndan (G\u0130B) gelen bildirim \u00fczerine Antalya Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 (idare) 2\/11\/2018 tarihli i\u015flem ile ba\u015fvurucunun, 7143 say\u0131l\u0131 Kanun&#8217;un 5. maddesinin (9) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda yer ald\u0131\u011f\u0131n\u0131n tespiti ile matrah art\u0131r\u0131mlar\u0131n\u0131 iptal etmi\u015f ve bu kapsamda tahakkuklar\u0131 &hellip;"}