{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"https:\/\/denizcankizil.tr\/en","author_name":"Av. Deniz Can K\u0131z\u0131l","author_url":"https:\/\/denizcankizil.tr\/en","title":"AYM'nin 2021\/34078 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"u6fFpWZm2x\"><a href=\"https:\/\/denizcankizil.tr\/en\/hukukihaber\/aymnin-2021-34078-basvuru-numarali-karari\/\">AYM&#8217;nin 2021\/34078 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/en\/hukukihaber\/aymnin-2021-34078-basvuru-numarali-karari\/embed\/#?secret=u6fFpWZm2x\" width=\"600\" height=\"338\" title=\"&#8220;AYM&#8217;nin 2021\/34078 ba\u015fvuru numaral\u0131 karar\u0131&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"u6fFpWZm2x\" 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 \u00a0 \u00a0 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 AYTEK\u0130N B\u0130NG\u00d6L BA\u015eVURUSU (Ba\u015fvuru Numaras\u0131: 2021\/34078) \u00a0 Karar Tarihi: 18\/7\/2024 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 \u00a0 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 : Zehra GAYRETL\u0130 Ba\u015fvurucu : Aytekin B\u0130NG\u00d6L Vekilleri : Av. Abdurrahim DEDE \u00a0 \u00a0 Av. Berna HALVALI \u00a0 I. BA\u015eVURUNUN \u00d6ZET\u0130 1. Ba\u015fvuru, idari para cezas\u0131n\u0131n iptal edilmesi talebiyle sulh ceza h\u00e2kimli\u011fine yap\u0131lan ba\u015fvuruda karar sonucunu de\u011fi\u015ftirebilecek nitelikteki esasl\u0131 iddialar\u0131n kar\u015f\u0131lanmamas\u0131 nedeniyle gerek\u00e7eli karar hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir. 2. Ba\u015fvurucu, bireysel ba\u015fvuru konusu olay\u0131n ge\u00e7ti\u011fi tarihte ihracat yapmakta olan bir vergi m\u00fckellefidir. Ba\u015fvurucunun ger\u00e7ekle\u015ftirdi\u011fi ihracata ili\u015fkin alacaklar\u0131n transfer edildi\u011fi \u00f6zel bankalar taraf\u0131ndan banka hesaplar\u0131nda yap\u0131lan kontrolde bir k\u0131s\u0131m ihracat hesab\u0131n\u0131n a\u00e7\u0131k oldu\u011fu, ihracat bedelinin tamam\u0131n\u0131n yurda getirilmedi\u011fi, yasal tahsil s\u00fcresinin de sona erdi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r. Durumu tespit eden s\u00f6z konusu bankalar a\u00e7\u0131k ihracat hesab\u0131 ihbar formu d\u00fczenleyerek formu ba\u015fvurucunun m\u00fckellefi oldu\u011fu Ka\u011f\u0131thane Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletmi\u015ftir. Bunun \u00fczerine Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc ba\u015fvurucunun on alt\u0131 g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile ihracat yapt\u0131\u011f\u0131 ancak bu ihracata ili\u015fkin bedelin tamam\u0131n\u0131 yasal s\u00fcre i\u00e7inde yurda getirmedi\u011fi y\u00f6n\u00fcnde \u0130stanbul Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na (Ba\u015fsavc\u0131l\u0131k) ihbarda bulunmu\u015ftur. 3. Ba\u015fsavc\u0131l\u0131\u011fa yap\u0131lan ihbarda &hellip;"}