{"id":65017,"date":"2025-04-24T14:32:00","date_gmt":"2025-04-24T11:32:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/aymnin-2021-56987-basvuru-numarali-karari\/"},"modified":"2025-04-24T14:32:00","modified_gmt":"2025-04-24T11:32:00","slug":"aymnin-2021-56987-basvuru-numarali-karari","status":"publish","type":"post","link":"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2021-56987-basvuru-numarali-karari\/","title":{"rendered":"AYM’nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131"},"content":{"rendered":"

T\u00dcRK\u0130YE CUMHUR\u0130YET\u0130<\/p>\n

ANAYASA MAHKEMES\u0130<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

\u00a0<\/p>\n

KARAR<\/p>\n

\u00a0<\/p>\n

AR\u00c7EL\u0130K A.\u015e. BA\u015eVURUSU<\/p>\n

(Ba\u015fvuru Numaras\u0131: 2021\/56987)<\/p>\n

\u00a0<\/p>\n

Karar Tarihi: 5\/2\/2025<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

\u00a0<\/p>\n

KARAR<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Ba\u015fkan<\/p>\n

:<\/p>\n

Hasan Tahsin G\u00d6KCAN<\/p>\n

\u00dcyeler<\/p>\n

:<\/p>\n

Yusuf \u015eevki HAKYEMEZ<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Selahaddin MENTE\u015e<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u0130rfan F\u0130DAN<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Muhterem \u0130NCE<\/p>\n

Raport\u00f6r<\/p>\n

:<\/p>\n

Saliha AKSOY<\/p>\n

Ba\u015fvurucu<\/p>\n

:<\/p>\n

AR\u00c7EL\u0130K A.\u015e.<\/p>\n

Vekili<\/p>\n

:<\/p>\n

Av. Ya\u015far MARAL<\/p>\n

\u00a0<\/p>\n

I. BA\u015eVURUNUN \u00d6ZET\u0130<\/p>\n

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.<\/p>\n

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.<\/p>\n

3. \u0130stanbul 3. Vergi Mahkemesi (Mahkeme) 31\/12\/2019 tarihli karar\u0131yla davan\u0131n kabul\u00fcne h\u00fckmetmi\u015ftir.<\/p>\n

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.<\/p>\n

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 rastlad\u0131\u011f\u0131 ancak otuz g\u00fcnl\u00fck s\u00fcre ge\u00e7irildikten sonra 15\/02\/2021 g\u00fcn\u00fc kay\u0131tlara giren dilek\u00e7e ile temyiz kanun yolu ba\u015fvurusunda bulunuldu\u011fu belirtilmi\u015ftir.<\/p>\n

6. Ba\u015fvurucu, nihai karar\u0131 17\/5\/2021 tarihinde \u00f6\u011frenmi\u015f; 11\/6\/2021 tarihinde bireysel ba\u015fvuruda bulunmu\u015ftur. Ba\u015fvurunun kabul edilebilirlik ve esas incelemesinin B\u00f6l\u00fcm taraf\u0131ndan yap\u0131lmas\u0131na karar verilmi\u015ftir.<\/p>\n

II. DE\u011eERLEND\u0130RME<\/p>\n

7. Ba\u015fvurucu; B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131n vekil M.K.ya 13\/1\/2021 tarihinde elektronik ortamda tebli\u011f edildi\u011fini ancak ad\u0131 ge\u00e7en vekilin vek\u00e2letname s\u00fcresinin 31\/1\/2020 tarihinde doldu\u011funu belirtmi\u015ftir. Di\u011fer yandan ba\u015fvurucunun 10\/12\/2020 tarihinde, 31\/12\/2021 tarihine kadar ge\u00e7erli olacak yeni bir vekil tayin etti\u011fini belirterek, vek\u00e2letname s\u00fcresi dolan vekile yap\u0131lan tebligat esas al\u0131narak temyiz isteminin s\u00fcre y\u00f6n\u00fcnden reddedilmesi nedeniyle mahkemeye eri\u015fim hakk\u0131n\u0131n ihlal edildi\u011fini ileri s\u00fcrm\u00fc\u015ft\u00fcr.<\/p>\n

8. 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 51. maddesi ile Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc’n\u00fcn (\u0130\u00e7t\u00fcz\u00fck) 83. maddesine g\u00f6re ba\u015fvurucunun istismar edici, yan\u0131lt\u0131c\u0131 ve benzeri nitelikteki davran\u0131\u015flar\u0131yla bireysel ba\u015fvuru hakk\u0131n\u0131 a\u00e7\u0131k\u00e7a k\u00f6t\u00fcye kulland\u0131\u011f\u0131n\u0131n tespit edilmesi h\u00e2linde ba\u015fvuru reddedilir ve yarg\u0131lama giderleri d\u0131\u015f\u0131nda ilgilinin 2.000 T\u00fcrk liras\u0131ndan fazla olmamak \u00fczere disiplin para cezas\u0131yla cezaland\u0131r\u0131lmas\u0131na karar verilir.<\/p>\n

9. An\u0131lan d\u00fczenlemelerde genel olarak bir hakk\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc ama\u00e7 d\u0131\u015f\u0131nda ve ba\u015fkalar\u0131n\u0131 zarara sokacak \u015fekilde kullan\u0131lmas\u0131n\u0131n hukuk d\u00fczenince himaye edilmeyece\u011fini ifade eden hakk\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131n bireysel ba\u015fvuru alan\u0131nda \u00f6zel olarak ele al\u0131nd\u0131\u011f\u0131 a\u00e7\u0131k\u00e7a g\u00f6r\u00fclmektedir. Bu ba\u011flamda bireysel ba\u015fvuru usul\u00fcn\u00fcn amac\u0131na a\u00e7\u0131k\u00e7a ayk\u0131r\u0131 olan ve Anayasa Mahkemesinin ba\u015fvuruyu gere\u011fi gibi de\u011ferlendirmesini engelleyen davran\u0131\u015flar\u0131n ba\u015fvuru hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 olarak de\u011ferlendirilmesi m\u00fcmk\u00fcnd\u00fcr (S.\u00d6., B. No: 2013\/7087, 18\/9\/2014, \u00a7 28; Mehmet G\u00fcven Ulusoy [GK], B. No: 2013\/1013, 2\/7\/2015, \u00a7 31).<\/p>\n

10. Bu kapsamda \u00f6zellikle Anayasa Mahkemesini yan\u0131ltmak amac\u0131yla ger\u00e7ek olmayan maddi vak\u0131alara dayan\u0131lmas\u0131 veya bu nitelikte bilgi ve belge sunulmas\u0131, ba\u015fvurunun de\u011ferlendirilmesi noktas\u0131nda esasl\u0131 olan bir unsur hakk\u0131nda bilgi verilmemesi, ba\u015fvurunun de\u011ferlendirilmesi s\u00fcrecinde vuku bulan ve s\u00f6z konusu de\u011ferlendirmeyi etkileyecek nitelikte yeni ve \u00f6nemli geli\u015fmeler hakk\u0131nda Anayasa Mahkemesinin bilgilendirilmemesi suretiyle ba\u015fvuru hakk\u0131nda do\u011fru bir kanaat olu\u015fturulmas\u0131n\u0131n engellenmesi durumunda ba\u015fvuru hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131ld\u0131\u011f\u0131 kabul edilebilecektir (S.\u00d6., \u00a7 29; Mehmet G\u00fcven Ulusoy, \u00a7 32; Osman Sand\u0131k\u00e7\u0131, B. No: 2013\/6297, 10\/3\/2016; Selman Kapan ve di\u011ferleri, B. No: 2013\/7302, 20\/4\/2016).<\/p>\n

11. 19\/2\/1959 tarihli ve 7201 say\u0131l\u0131 Tebligat Kanunu’nun 11. maddesinde yer alan kural uyar\u0131nca vekil vas\u0131tas\u0131yla takip edilen i\u015flerde tebligat vekile yap\u0131l\u0131r ve tebli\u011f edilen evrak\u0131n i\u00e7eri\u011fine g\u00f6re bir kanun yoluna ba\u015fvurulmas\u0131 s\u00f6z konusu ise kanunda \u00f6ng\u00f6r\u00fclen s\u00fcreler bu tarih itibar\u0131yla i\u015flemeye ba\u015flar (Yasin Yaman, B. No: 2012\/1075, 12\/2\/2013, \u00a7 24).<\/p>\n

12. Somut olayda ba\u015fvurucu taraf\u0131ndan, B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131nvek\u00e2letname s\u00fcresi dolan avukat M.K.ya tebli\u011f edildi\u011fi ve bu tarih esas al\u0131narak temyiz ba\u015fvurusunun s\u00fcresinde olmad\u0131\u011f\u0131 gerek\u00e7esiyle reddedildi\u011fi iddia edilmi\u015ftir. Ancak Ulusal Yarg\u0131 A\u011f\u0131 Bili\u015fim Sistemi (UYAP) i\u015flem k\u00fct\u00fc\u011f\u00fcnde yap\u0131lan incelemede;Gaziosmanpa\u015fa 11. Noterli\u011finde 24\/12\/2020 tarihinde d\u00fczenlenen 32457 No.lu vek\u00e2letname ile avukat M.K.ya 31\/12\/2021 tarihine kadar ge\u00e7erli dava takip yetkisini i\u00e7eren vek\u00e2letname verildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r. An\u0131lan vek\u00e2letnamenin B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131n M.K.ya tebli\u011f edildi\u011fi tarihi (13\/01\/2021) kapsad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. S\u00f6z konusu vek\u00e2letnamenin ba\u015fvurucu ad\u0131na kararlar\u0131 temyiz etmek ve istinaf ba\u015fvurusu yapmak da d\u00e2hil olmak \u00fczere davay\u0131 takip hak ve yetkisini i\u00e7erdi\u011fi, vekilin ba\u015fvurucu taraf\u0131ndan azledildi\u011fine dair bir azilnamenin de dosyaya sunulmad\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu durumda, uyu\u015fmazl\u0131k konusu B\u00f6lge \u0130dare Mahkemesi karar\u0131n\u0131n tebli\u011fi tarihinde ba\u015fvurucu ile vekili aras\u0131ndaki vek\u00e2let ili\u015fkisinin h\u00e2len devam etti\u011fi, dolay\u0131s\u0131yla avukat M.K.nin ba\u015fvurucu ad\u0131na usule ili\u015fkin i\u015flemler yapma yetkisine sahip oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n

13. Buna kar\u015f\u0131l\u0131k ba\u015fvurucu, \u0130\u00e7t\u00fcz\u00fck’\u00fcn 59. maddesinin (5) numaral\u0131 f\u0131kras\u0131nda belirtilen y\u00fck\u00fcml\u00fcl\u00fcklerine a\u00e7\u0131k\u00e7a ayk\u0131r\u0131 bir \u015fekilde yukar\u0131da belirtilen vek\u00e2letnameye ili\u015fkinherhangi bir bildirimde bulunmam\u0131\u015ft\u0131r.<\/p>\n

14. Bu itibarla ba\u015fvurucunun, ba\u015fvurunun de\u011ferlendirilmesi noktas\u0131nda esasl\u0131 olan unsurlar hakk\u0131nda Anayasa Mahkemesini bilgilendirmemek suretiyle ba\u015fvuru hakk\u0131nda do\u011fru bir kanaat olu\u015fturulmas\u0131n\u0131 engelledi\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/p>\n

15. A\u00e7\u0131klanan gerek\u00e7elerle ba\u015fvurunun ba\u015fvuru hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 nedeniyle reddine karar verilmesi gerekir.<\/p>\n

III. H\u00dcK\u00dcM<\/p>\n

A\u00e7\u0131klanan gerek\u00e7elerle;<\/p>\n

A. Ba\u015fvurunun, ba\u015fvuru hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 nedeniyle REDD\u0130NE,<\/p>\n

B. 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun’un 51. maddesi uyar\u0131nca ba\u015fvurucu \u015eirketin 2.000 TL disiplin para cezas\u0131 ile CEZALANDIRILMASINA,<\/p>\n

C. Yarg\u0131lama giderlerinin ba\u015fvurucu \u00fczerinde BIRAKILMASINA 5\/2\/2025 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verildi.<\/p>\n

\u200bAnayasa Mahkemesi’nin 5\/2\/2025 tarihli ve 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131\u00a0Hukuki Haber<\/p>\n

Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"

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 …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-65017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\nAYM'nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131 - Av. Deniz Can K\u0131z\u0131l<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2021-56987-basvuru-numarali-karari\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AYM'nin 2021\/56987 ba\u015fvuru numaral\u0131 karar\u0131\" \/>\n<meta property=\"og:description\" content=\"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 …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2021-56987-basvuru-numarali-karari\/\" \/>\n<meta property=\"og:site_name\" content=\"Av. 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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. 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