{"id":97059,"date":"2025-05-26T09:24:00","date_gmt":"2025-05-26T06:24:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/aymnin-2025-45-esas-2025-45-karar-sayili-karari\/"},"modified":"2025-05-26T09:24:00","modified_gmt":"2025-05-26T06:24:00","slug":"aymnin-2025-45-esas-2025-45-karar-sayili-karari","status":"publish","type":"post","link":"https:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2025-45-esas-2025-45-karar-sayili-karari\/","title":{"rendered":"AYM&#8217;nin 2025\/45 esas &#8211; 2025\/45 karar say\u0131l\u0131 karar\u0131"},"content":{"rendered":"<p>ANAYASA MAHKEMES\u0130 KARARI<\/p>\n<p>Esas Say\u0131s\u0131 : 2025\/45<\/p>\n<p>Karar Say\u0131s\u0131 : 2025\/45<\/p>\n<p>Karar Tarihi : 6\/3\/2025<\/p>\n<p>R.G.Tarih-Say\u0131 : 26\/5\/2025-32911<\/p>\n<p>\u0130T\u0130RAZ YOLUNA BA\u015eVURAN: \u0130stanbul 3. Vergi Mahkemesi <\/p>\n<p>\u0130T\u0130RAZIN KONUSU: 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle de\u011fi\u015ftirilen ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026maddeler uyar\u0131nca istinaf\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibarelerinin Anayasa\u2019n\u0131n 2., 10., 13., 37. ve 40. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptallerine karar verilmesi talebidir.<\/p>\n<p>OLAY: Tapu harc\u0131n\u0131n iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptalleri i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n<p>I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130 <\/p>\n<p>Kanun\u2019un itiraz konusu kurallar\u0131n da yer ald\u0131\u011f\u0131 ek 1. maddesi \u015f\u00f6yledir:<\/p>\n<p> \u201cParasal s\u0131n\u0131rlar\u0131n art\u0131r\u0131lmas\u0131:<\/p>\n<p>Ek Madde 1 \u2013 (Ek: 5\/4\/1990-3622\/26 md.; De\u011fi\u015fik : 8\/6\/2000-4577\/9 md.) (De\u011fi\u015fik:28\/7\/2024-7524\/54 md.) <\/p>\n<p>1. Bu Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin olarak 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz.<\/p>\n<p>2. 17 nci madde uyar\u0131nca duru\u015fma yap\u0131lmas\u0131n\u0131n zorunlu oldu\u011fu davalar\u0131n belirlenmesinde davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131; 45 inci ve 46 nc\u0131 maddeler uyar\u0131nca istinaf veya temyiz yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi veya b\u00f6lge idare mahkemesince nihai karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r. Ancak nihai karar tarihinden sonra parasal s\u0131n\u0131rlarda meydana gelen art\u0131\u015f, b\u00f6lge idare mahkemesinin kald\u0131rma veya Dan\u0131\u015ftay\u0131n bozma karar\u0131 \u00fczerine yeniden bak\u0131lan davalarda uygulanmaz.\u201d<\/p>\n<p>II. \u0130LK \u0130NCELEME<\/p>\n<p>1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Kadir \u00d6ZKAYA, Hasan Tahsin G\u00d6KCAN, Basri BA\u011eCI, Engin YILDIRIM, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ve Metin KIRATLI\u2019n\u0131n kat\u0131l\u0131mlar\u0131yla 6\/3\/2025 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda \u00f6ncelikle s\u0131n\u0131rlama sorunu g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>2. Anayasa\u2019n\u0131n 152. ile 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 40. maddelerine g\u00f6re bir davaya bakmakta olan mahkeme, o dava sebebiyle uygulanacak bir kanunun veya Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesinin h\u00fck\u00fcmlerini Anayasa\u2019ya ayk\u0131r\u0131 g\u00f6rmesi h\u00e2linde veya taraflardan birinin ileri s\u00fcrd\u00fc\u011f\u00fc ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na varmas\u0131 durumunda bu h\u00fck\u00fcmlerin iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurmaya yetkilidir. Ancak an\u0131lan maddeler uyar\u0131nca bir mahkemenin Anayasa Mahkemesine ba\u015fvurabilmesi i\u00e7in elinde y\u00f6ntemince a\u00e7\u0131lm\u0131\u015f ve mahkemenin g\u00f6revine giren bir davan\u0131n bulunmas\u0131, iptali talep edilen kural\u0131n da o davada uygulanacak olmas\u0131 gerekir. Uygulanacak kural ise bak\u0131lmakta olan davan\u0131n de\u011fi\u015fik evrelerinde ortaya \u00e7\u0131kan sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcnde veya davay\u0131 sonu\u00e7land\u0131rmada olumlu ya da olumsuz y\u00f6nde etki yapacak nitelikte bulunan kurallard\u0131r.<\/p>\n<p>3. 2577 say\u0131l\u0131 Kanun\u2019un ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde an\u0131lan Kanun\u2019un 17. maddesi uyar\u0131nca duru\u015fma yap\u0131lmas\u0131n\u0131n zorunlu oldu\u011fu davalar\u0131n belirlenmesinde davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki, Kanun\u2019un 45. ve 46. maddeleri uyar\u0131nca istinaf veya temyiz yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi veya b\u00f6lge idare mahkemesince nihai karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r\u0131n esas al\u0131naca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n<p>4. \u0130tiraz yoluna ba\u015fvuran Mahkeme, an\u0131lan c\u00fcmlede yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026maddeler uyar\u0131nca istinaf\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibarelerinin iptallerini talep etmi\u015ftir.<\/p>\n<p>5. C\u00fcmlede yer alan \u201c\u2026maddeler uyar\u0131nca\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibareleri istinaf kanun yoluna ba\u015fvuruya ili\u015fkin parasal s\u0131n\u0131r\u0131n yan\u0131 s\u0131ra duru\u015fma yap\u0131lmas\u0131n\u0131n zorunlu oldu\u011fu h\u00e2ller ve temyiz kanun yoluna ba\u015fvuru ile ilgili parasal s\u0131n\u0131rlar\u0131n belirlenmesi bak\u0131m\u0131ndan da ge\u00e7erli, ortak kural niteli\u011findedir. Dolay\u0131s\u0131yla bak\u0131lmakta olan davan\u0131n konusu ve bulundu\u011fu a\u015fama g\u00f6zetildi\u011finde kurallar\u0131n esas\u0131na ili\u015fkin incelemenin \u201c\u202645 inci\u2026\u201d ve \u201c\u2026istinaf\u2026\u201d ve \u201c\u2026ilk derece mahkemesi\u2026\u201d ibareleri ile s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131 gerekir.<\/p>\n<p>6. A\u00e7\u0131klanan nedenlerle 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle de\u011fi\u015ftirilen ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026maddeler uyar\u0131nca istinaf\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibarelerinin esas\u0131n\u0131n incelenmesine, esasa ili\u015fkin incelemenin \u201c\u202645 inci\u2026\u201d, \u201c\u2026istinaf\u2026\u201d ve \u201c\u2026ilk derece mahkemesi\u2026\u201d ibareleri ile s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>III. ESASIN \u0130NCELENMES\u0130<\/p>\n<p>7. Ba\u015fvuru karar\u0131 ve ekleri, Raport\u00f6r Murat \u00d6ZDEN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor ve itiraz konusu kanun h\u00fck\u00fcmleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>8. Anayasa Mahkemesinin 11\/2\/2025 tarihli ve E.2025\/39, K.2025\/35 say\u0131l\u0131 karar\u0131yla 2577 say\u0131l\u0131 Kanun\u2019un ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin \u201c\u202645 inci ve 46 nc\u0131 maddeler uyar\u0131nca istinaf veya temyiz yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi veya b\u00f6lge idare mahkemesince nihai karar\u0131n verildi\u011fi\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn iptaline ve iptal h\u00fckm\u00fcn\u00fcn karar\u0131n Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan ba\u015flayarak dokuz ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesine karar verilmi\u015ftir. An\u0131lan karar 6\/3\/2025 tarihli ve 32833 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. Bu itibarla kurallara y\u00f6nelik itiraz ba\u015fvurusunun konusunun kalmad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>9. A\u00e7\u0131klanan nedenle konusu kalmayan ba\u015fvuru hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n<p>IV. H\u00dcK\u00dcM<\/p>\n<p>6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle de\u011fi\u015ftirilen ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026istinaf\u2026\u201d ve \u201c\u2026ilk derece mahkemesi\u2026\u201d ibarelerine ili\u015fkin itiraz ba\u015fvurusu hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA 6\/3\/2025 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verildi.<\/p>\n<p>   Ba\u015fkan<\/p>\n<p>   Kadir \u00d6ZKAYA<\/p>\n<p>   Ba\u015fkanvekili<\/p>\n<p>   Hasan Tahsin G\u00d6KCAN<\/p>\n<p>   Ba\u015fkanvekili<\/p>\n<p>   Basri BA\u011eCI<\/p>\n<p>   \u00dcye<\/p>\n<p>   Engin YILDIRIM<\/p>\n<p>   \u00dcye<\/p>\n<p>   R\u0131dvan G\u00dcLE\u00c7<\/p>\n<p>   \u00dcye<\/p>\n<p>   Recai AKYEL<\/p>\n<p>   \u00dcye<\/p>\n<p>   Yusuf \u015eevki HAKYEMEZ<\/p>\n<p>   \u00dcye<\/p>\n<p>   Y\u0131ld\u0131z SEFER\u0130NO\u011eLU<\/p>\n<p>   \u00dcye<\/p>\n<p>   Selahaddin MENTE\u015e<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u0130rfan F\u0130DAN<\/p>\n<p>   \u00dcye<\/p>\n<p>   Kenan YA\u015eAR<\/p>\n<p>   \u00dcye<\/p>\n<p>   Muhterem \u0130NCE<\/p>\n<p>   \u00dcye<\/p>\n<p>   Y\u0131lmaz AK\u00c7\u0130L<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u00d6mer \u00c7INAR<\/p>\n<p>   \u00dcye<\/p>\n<p>   Metin KIRATLI<\/p>\n<p>\u200bAnayasa Mahkemesi&#8217;nin 6\/3\/2025 tarihli, 2025\/45 esas &#8211; 2025\/45 karar say\u0131l\u0131 karar\u0131\u00a0Hukuki Haber<\/p>\n<p>Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"<p>ANAYASA MAHKEMES\u0130 KARARI Esas Say\u0131s\u0131 : 2025\/45 Karar Say\u0131s\u0131 : 2025\/45 Karar Tarihi : 6\/3\/2025 R.G.Tarih-Say\u0131 : 26\/5\/2025-32911 \u0130T\u0130RAZ YOLUNA BA\u015eVURAN: \u0130stanbul 3. Vergi Mahkemesi \u0130T\u0130RAZIN KONUSU: 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle de\u011fi\u015ftirilen ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026maddeler uyar\u0131nca istinaf\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibarelerinin Anayasa\u2019n\u0131n 2., 10., 13., 37. ve 40. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptallerine karar verilmesi talebidir. OLAY: Tapu harc\u0131n\u0131n iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptalleri i\u00e7in ba\u015fvurmu\u015ftur. I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130 Kanun\u2019un itiraz konusu kurallar\u0131n da yer ald\u0131\u011f\u0131 ek 1. maddesi \u015f\u00f6yledir: \u201cParasal s\u0131n\u0131rlar\u0131n art\u0131r\u0131lmas\u0131: Ek Madde 1 \u2013 (Ek: 5\/4\/1990-3622\/26 md.; De\u011fi\u015fik : 8\/6\/2000-4577\/9 md.) (De\u011fi\u015fik:28\/7\/2024-7524\/54 md.) 1. Bu Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin olarak 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz. 2. 17 &hellip;<\/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-97059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>AYM&#039;nin 2025\/45 esas - 2025\/45 karar say\u0131l\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=\"http:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2025-45-esas-2025-45-karar-sayili-karari\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AYM&#039;nin 2025\/45 esas - 2025\/45 karar say\u0131l\u0131 karar\u0131\" \/>\n<meta property=\"og:description\" content=\"ANAYASA MAHKEMES\u0130 KARARI Esas Say\u0131s\u0131 : 2025\/45 Karar Say\u0131s\u0131 : 2025\/45 Karar Tarihi : 6\/3\/2025 R.G.Tarih-Say\u0131 : 26\/5\/2025-32911 \u0130T\u0130RAZ YOLUNA BA\u015eVURAN: \u0130stanbul 3. Vergi Mahkemesi \u0130T\u0130RAZIN KONUSU: 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 28\/7\/2024 tarihli ve 7524 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle de\u011fi\u015ftirilen ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u202645 inci\u2026\u201d, \u201c\u2026maddeler uyar\u0131nca istinaf\u2026\u201d, \u201c\u2026yoluna ba\u015fvurulabilecek kararlar\u0131n belirlenmesinde ise ilk derece mahkemesi\u2026\u201d ve \u201c\u2026karar\u0131n verildi\u011fi tarihteki parasal s\u0131n\u0131r esas al\u0131n\u0131r.\u201d ibarelerinin Anayasa\u2019n\u0131n 2., 10., 13., 37. ve 40. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptallerine karar verilmesi talebidir. OLAY: Tapu harc\u0131n\u0131n iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptalleri i\u00e7in ba\u015fvurmu\u015ftur. I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130 Kanun\u2019un itiraz konusu kurallar\u0131n da yer ald\u0131\u011f\u0131 ek 1. maddesi \u015f\u00f6yledir: \u201cParasal s\u0131n\u0131rlar\u0131n art\u0131r\u0131lmas\u0131: Ek Madde 1 \u2013 (Ek: 5\/4\/1990-3622\/26 md.; De\u011fi\u015fik : 8\/6\/2000-4577\/9 md.) (De\u011fi\u015fik:28\/7\/2024-7524\/54 md.) 1. Bu Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin olarak 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz. 2. 17 &hellip;\" \/>\n<meta property=\"og:url\" content=\"http:\/\/denizcankizil.tr\/ru\/hukukihaber\/aymnin-2025-45-esas-2025-45-karar-sayili-karari\/\" \/>\n<meta property=\"og:site_name\" content=\"Av. 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