{"version":"1.0","provider_name":"Av. Deniz Can K\u0131z\u0131l","provider_url":"https:\/\/denizcankizil.tr\/uk","author_name":"Hukuki Haber.net","author_url":"https:\/\/denizcankizil.tr\/uk\/author\/hukukihabernet\/","title":"AYM'nin 2020\/10220 ba\u015fvuru numaral\u0131 karar\u0131","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"xZN1bhPqmi\"><a href=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2020-10220-basvuru-numarali-karari\/\">AYM&#8217;nin 2020\/10220 ba\u015fvuru numaral\u0131 karar\u0131<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/aymnin-2020-10220-basvuru-numarali-karari\/embed\/#?secret=xZN1bhPqmi\" width=\"600\" height=\"338\" title=\"&#8220;AYM&#8217;nin 2020\/10220 ba\u015fvuru numaral\u0131 karar\u0131&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"xZN1bhPqmi\" 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 FORS MOB\u0130LYA AKSESUARLARI SANAY\u0130 VE T\u0130CARET A.\u015e. BA\u015eVURUSU \u00a0 (Ba\u015fvuru Numaras\u0131: 2020\/10220) Karar Tarihi: 18\/7\/2024 \u00a0 \u0130K\u0130NC\u0130 B\u00d6L\u00dcM \u00a0 KARAR \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 : \u015eahap KAYMAK Ba\u015fvurucu : Fors Mobilya Aksesuarlar\u0131 Sanayi ve Ticaret A.\u015e. Vekili : Av. S\u00fcphi Y\u0130\u011e\u0130T \u00a0 I. BA\u015eVURUNUN \u00d6ZET\u0130 1. Ba\u015fvuru, tahakkuk ettirilen vergi ve para cezas\u0131n\u0131n iptali talebiyle a\u00e7\u0131lan davada davan\u0131n sonucuna etkili iddian\u0131n kararda kar\u015f\u0131lanmamas\u0131 nedeniyle gerek\u00e7eli karar hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir. 2. Ba\u015fvurucu, muhtelif tarihli g\u00fcmr\u00fck giri\u015f beyannamelerinde e\u015fyan\u0131n \u0130spanya men\u015feili olarak beyan edilmesine kar\u015f\u0131l\u0131k \u00c7in Halk Cumhuriyeti men\u015feili oldu\u011funun tespit edildi\u011finden bahisle ek katma de\u011fer vergisi ve antidamping vergisi (yurt d\u0131\u015f\u0131 ihracat\u0131n\u0131 art\u0131rmak i\u00e7in uygulanan bir \u00e7e\u015fit vergi) tahakkuk ettirilmesine ili\u015fkin i\u015flem ile para cezas\u0131 verilmesine ili\u015fkin i\u015fleme kar\u015f\u0131 yapt\u0131\u011f\u0131 itiraz\u0131n reddine y\u00f6nelik i\u015flemin iptali talebiyle Vergi Mahkemesinde (Mahkeme) dava a\u00e7m\u0131\u015ft\u0131r. 3. Mahkeme, davan\u0131n reddine karar vermi\u015f; karar gerek\u00e7esinde ba\u015fvurucu ad\u0131na tescilli serbest dola\u015f\u0131ma giri\u015f beyannamesi ekinde ibraz edilen toplam 31 A.TR dola\u015f\u0131m belgesinin vize edildi\u011fi \u0130spanya g\u00fcmr\u00fck idaresinden belgelerin do\u011frulu\u011funun kontrol\u00fcn\u00fc sa\u011flamak amac\u0131yla daval\u0131 idarece e\u015fyan\u0131n \u00fcretici firmas\u0131n\u0131n kim &hellip;"}