{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"https:\/\/denizcankizil.tr\/ru","author_name":"Hukuki Haber.net","author_url":"https:\/\/denizcankizil.tr\/ru\/author\/hukukihabernet\/","title":"AYM'nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"cQWD8Ma5Ht\"><a href=\"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2021-56987-basvuru-numarali-karari\/\">AYM&#8217;nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2021-56987-basvuru-numarali-karari\/embed\/#?secret=cQWD8Ma5Ht\" width=\"600\" height=\"338\" title=\"\u00abAYM&#8217;nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131\u00bb &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"cQWD8Ma5Ht\" 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 B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 AR\u00c7EL\u0130K A.\u015e. BA\u015eVURUSU (Ba\u015fvuru Numaras\u0131: 2021\/56987) \u00a0 Karar Tarihi: 5\/2\/2025 B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \u00a0 \u00a0 Ba\u015fkan : Hasan Tahsin G\u00d6KCAN \u00dcyeler : Yusuf \u015eevki HAKYEMEZ \u00a0 \u00a0 Selahaddin MENTE\u015e \u00a0 \u00a0 \u0130rfan F\u0130DAN \u00a0 \u00a0 Muhterem \u0130NCE Raport\u00f6r : Saliha AKSOY Ba\u015fvurucu : AR\u00c7EL\u0130K A.\u015e. Vekili : Av. Ya\u015far MARAL \u00a0 I. BA\u015eVURUNUN \u00d6ZET\u0130 1. Ba\u015fvuru, temyiz talebinin s\u00fcre a\u015f\u0131m\u0131 y\u00f6n\u00fcnden reddedilmesi nedeniyle mahkemeye eri\u015fim hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir. 2. Ba\u015fvurucu \u015firket, s\u0131nai m\u00fclkiyet haklar\u0131 istisna uygulamas\u0131ndan yararlanma talebiyle ihtirazi kay\u0131tla verdi\u011fi kurumlar vergisi beyannamesi uyar\u0131nca tahakkuk ettirilen verginin ihtirazi kayda ili\u015fkin k\u0131sm\u0131n\u0131n iptali ve istisna h\u00fck\u00fcmleri uyar\u0131nca yap\u0131lmas\u0131 gereken Ar-Ge indiriminin gelecek y\u0131la devri istemiyle dava a\u00e7m\u0131\u015ft\u0131r. 3. \u0130stanbul 3. Vergi Mahkemesi (Mahkeme) 31\/12\/2019 tarihli karar\u0131yla davan\u0131n kabul\u00fcne h\u00fckmetmi\u015ftir. 4. Karar hakk\u0131nda istinaf isteminde bulunulmas\u0131 \u00fczerine \u0130stanbul B\u00f6lge \u0130dare Mahkemesi4. Vergi Dava Dairesi (B\u00f6lge \u0130dare Mahkemesi) 19\/11\/2020tarihli karar\u0131yla istinaf ba\u015fvurusunu kabul etmi\u015f, idare mahkemesinin karar\u0131n\u0131 kald\u0131rarak davan\u0131n reddine karar vermi\u015ftir. 5. Ba\u015fvurucunun temyiz talebi, Dan\u0131\u015ftay D\u00f6rd\u00fcnc\u00fc Dairesinin 18\/3\/2021 tarihli karar\u0131yla s\u00fcre a\u015f\u0131m\u0131 nedeniyle reddedilmi\u015ftir. Karar gerek\u00e7esinde; temyize konu B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131n 13\/01\/2021 tarihinde tebli\u011f edildi\u011fi, bu tarih esas al\u0131nd\u0131\u011f\u0131nda temyiz s\u00fcresinin son g\u00fcn\u00fcn\u00fcn 12\/02\/2021 tarihine &hellip;"}