{"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 2021\/30974 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"EZ0hkwNSLr\"><a href=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2021-30974-basvuru-numarali-karari\/\">AYM&#8217;nin 2021\/30974 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"http:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2021-30974-basvuru-numarali-karari\/embed\/#?secret=EZ0hkwNSLr\" width=\"600\" height=\"338\" title=\"&#8220;AYM&#8217;nin 2021\/30974 ba\u015fvuru numaral\u0131 karar\u0131&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"EZ0hkwNSLr\" 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 USLU METAL \u0130THALAT \u0130HRACAT SAN. VE T\u0130C. LTD. \u015eT\u0130. BA\u015eVURUSU (Ba\u015fvuru Numaras\u0131: 2021\/30974) \u00a0 Karar Tarihi: 30\/10\/2024 R.G. Tarih ve Say\u0131: 6\/3\/2025 &#8211; 32833 \u00a0 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR Ba\u015fkan : Basri BA\u011eCI \u00dcyeler : Engin YILDIRIM \u00a0 \u00a0 R\u0131dvan G\u00dcLE\u00c7 \u00a0 \u00a0 Kenan YA\u015eAR \u00a0 \u00a0 \u00d6mer \u00c7INAR Raport\u00f6r : \u015eahap KAYMAK Ba\u015fvurucu : Uslu Metal \u0130thalat \u0130hracat San. ve Tic. Ltd. \u015eti. Vekili : Av. Mesut KAYACI \u00a0 I. BA\u015eVURUNUN \u00d6ZET\u0130 1. Ba\u015fvuru, kesinle\u015fen ceza ihbarnameleri uyar\u0131nca d\u00fczenlenen \u00f6deme emrinin iptali talebiyle a\u00e7\u0131lan davada istinaf mahkemesince karar\u0131n sonucunu de\u011fi\u015ftirebilecek nitelikteki esasl\u0131 iddian\u0131n kar\u015f\u0131lanmamas\u0131 nedeniyle gerek\u00e7eli karar hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir. 2. Ba\u015fvurucu, ad\u0131na d\u00fczenlenen \u00f6deme emrinin iptali talebiyle \u0130stanbul 3. Vergi Mahkemesinde (Mahkeme) dava a\u00e7m\u0131\u015ft\u0131r. 3. Mahkeme davan\u0131n reddine karar vermi\u015f; karar gerek\u00e7esinde ba\u015fvurucunun ilgili d\u00f6nemlere ait beyannameleri kanuni s\u00fcresi ge\u00e7tikten sonra elektronik ortamda verdi\u011fi ve bu beyannameler \u00fczerine d\u00fczenlenen ceza ihbarnamelerinin ba\u015fvurucuya 3\/10\/2019 ve 9\/10\/2019 tarihlerinde usul\u00fcne uygun olarak elektronik tebligat (e-tebligat) yoluyla tebli\u011f edildi\u011fini belirtmi\u015ftir. Buna g\u00f6re dava a\u00e7\u0131lmayarak kesinle\u015fen ceza ihbarnamelerine dayal\u0131 olarak tesis edilen \u00f6deme emrinde hukuka ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 kanaatine varm\u0131\u015ft\u0131r. 4. Ba\u015fvurucu taraf\u0131ndan bu karara kar\u015f\u0131 istinaf kanun yoluna ba\u015fvurulmas\u0131 \u00fczerine &hellip;"}