{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"https:\/\/denizcankizil.tr\/de","author_name":"Hukuki Haber.net","author_url":"https:\/\/denizcankizil.tr\/de\/author\/hukukihabernet\/","title":"AYM'nin 2020\/12486 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"yc8xocyMe9\"><a href=\"https:\/\/denizcankizil.tr\/de\/hukukihaber\/aymnin-2020-12486-basvuru-numarali-karari\/\">AYM&#8217;nin 2020\/12486 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/de\/hukukihaber\/aymnin-2020-12486-basvuru-numarali-karari\/embed\/#?secret=yc8xocyMe9\" width=\"600\" height=\"338\" title=\"&#8222;AYM&#8217;nin 2020\/12486 ba\u015fvuru numaral\u0131 karar\u0131&#8220; &#8211; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"yc8xocyMe9\" 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=https:\/\/denizcankizil.tr\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"T\u00dcRK\u0130YE CUMHUR\u0130YET\u0130 ANAYASA MAHKEMES\u0130 B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM KARAR ORPET G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130RL\u0130\u011e\u0130 LTD. \u015eT\u0130. VE UN\u0130FOOD GIDA END\u00dcSTR\u0130YEL MADDELER SANAY\u0130 VE T\u0130CARET LTD. \u015eT\u0130. BA\u015eVURUSU (Ba\u015fvuru Numaras\u0131: 2020\/12486) Karar Tarihi: 29\/4\/2025 B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM KARAR Ba\u015fkan : Hasan Tahsin G\u00d6KCAN \u00dcyeler : Recai AKYEL Yusuf \u015eevki HAKYEMEZ Selahaddin MENTE\u015e Y\u0131lmaz AK\u00c7\u0130L Raport\u00f6r : Cihan BAYDERE Ba\u015fvurucular : 1. Orpet G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Ltd. \u015eti. Vekili : 2. Unifood G\u0131da End\u00fcstriyel Maddeler Sanayi ve Ticaret Ltd. \u015eti. : Av. Faruk YAL\u00c7IN I. BA\u015eVURUNUN KONUSU 1. Ba\u015fvuru, transit refakat belgesi ile ta\u015f\u0131nan e\u015fyan\u0131n beyan edilenden eksik \u00e7\u0131kt\u0131\u011f\u0131n\u0131n tespit edilmesi \u00fczerine yap\u0131lan g\u00fcmr\u00fck vergisi ve katma de\u011fer vergisi ek tahakkukuna yap\u0131lan itiraz\u0131n s\u00fcresinde olmad\u0131\u011f\u0131 gerek\u00e7esiyle reddi i\u015flemine kar\u015f\u0131 a\u00e7\u0131lan davan\u0131n reddedilmesi nedeniyle m\u00fclkiyet ve adil yarg\u0131lanma hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir. II. BA\u015eVURU S\u00dcREC\u0130 2. Ba\u015fvuru 16\/3\/2020 tarihinde yap\u0131lm\u0131\u015ft\u0131r. 3. Ba\u015fvuru, ba\u015fvuru formu ve eklerinin idari y\u00f6nden yap\u0131lan \u00f6n incelemesinden sonra Komisyona sunulmu\u015ftur. 4. Komisyonca ba\u015fvurunun kabul edilebilirlik incelemesinin B\u00f6l\u00fcm taraf\u0131ndan yap\u0131lmas\u0131na karar verilmi\u015ftir. 5. B\u00f6l\u00fcm Ba\u015fkan\u0131 taraf\u0131ndan, ba\u015fvurunun kabul edilebilirlik ve esas incelemesinin birlikte yap\u0131lmas\u0131na karar verilmi\u015ftir. 6. Ba\u015fvuru belgelerinin bir \u00f6rne\u011fi bilgi i\u00e7in Adalet Bakanl\u0131\u011f\u0131na (Bakanl\u0131k) g\u00f6nderilmi\u015ftir. III. OLAY VE OLGULAR 7. Ba\u015fvuru formu ve eklerinde ifade edildi\u011fi \u015fekliyle ilgili olaylar \u00f6zetle \u015f\u00f6yledir: 8. Ba\u015fvuruculardan &hellip;"}