{"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":"Hava Paras\u0131 Vergisi","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Ptur66C6nE\"><a href=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/hava-parasi-vergisi\/\">Hava Paras\u0131 Vergisi<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/hava-parasi-vergisi\/embed\/#?secret=Ptur66C6nE\" width=\"600\" height=\"338\" title=\"&#8220;Hava Paras\u0131 Vergisi&#8221; &#8212; Av. Deniz Can K\u0131z\u0131l\" data-secret=\"Ptur66C6nE\" 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":"Rahmetli Prof. Dr. \u015e\u00fckr\u00fc KIZILOT k\u00f6\u015fesinde s\u00fcrekli bize ilgin\u00e7 vergilerden bahsederdi. Vergi hukukunun dinamikli\u011fini d\u00fc\u015f\u00fcn\u00fcrsek, gelin bir bakal\u0131m yeni eklenmi\u015f ilgin\u00e7 vergilerimiz var m\u0131. Esas\u0131nda vergi hukuku avukatlar\u0131n i\u015ftah\u0131n\u0131 a\u00e7an bir aland\u0131r. Karma\u015f\u0131kl\u0131\u011f\u0131, s\u0131k\u0131c\u0131l\u0131\u011f\u0131ndan, s\u00fcrekli g\u00fcncelleme gerekti\u011finden hukuk\u00e7ular bir yandan uzak durmak ister, bir yandan da i\u015f imkanlar\u0131ndan dolay\u0131 ilgi g\u00f6sterirler. Esas\u0131nda vergi hukukunda ba\u015far\u0131 i\u00e7in sadece iyi hukuk bilgisi gerekmez; finanstan, mali tablolardan, muhasebeden de anlamak gerekir ve hatta anlamaktan da \u00f6te bir lisans disiplin alt yap\u0131s\u0131 arar. Mali m\u00fc\u015favirlerde bu vard\u0131r ancak onlarda da hukuk nosyonu yeterli de\u011fildir; do\u011fru, g\u00f6rd\u00fckleri dersler idare hakimi olmaya dahi yetecek d\u00fczeydedir ama gene de bir hukuk fak\u00fcltesinin o ak\u0131llara \u015fa\u015fk\u0131nl\u0131k veren tu\u011fla \u00f6rme sistemiyle i\u015fledi\u011fi hukuk bilgisine yetmez. K\u0131z\u0131lot\u2019u farkl\u0131 k\u0131lan her iki alanda da lisans derecesine sahip olmas\u0131yd\u0131. Kemal UNAKITAN\u2019\u0131 o korkun\u00e7 ba\u015far\u0131s\u0131na ula\u015ft\u0131ran da buydu. Esasen hukukun her dal\u0131nda farkl\u0131 bir lisanstan daha gelenlerin \u00e7ok ba\u015far\u0131l\u0131 oldu\u011funu g\u00f6r\u00fcr\u00fcz; gemi kaptan\u0131 bir de hukuk derecesi elde ederse art\u0131k deniz ticaret hukuku ondan sorulur. Ya da bir kamu y\u00f6neticisinin sonradan idare hukukundaki ba\u015far\u0131s\u0131 gibi. GVK m. 82 ihaleye i\u015ftirak edilmemesi kar\u015f\u0131l\u0131\u011f\u0131 elde edilen has\u0131lat\u0131 ar\u0131zi kazan\u00e7 olarak kabul eder ve vergiye tabidir der. \u0130haleye i\u015ftirak edilmemesi kar\u015f\u0131l\u0131\u011f\u0131 elde edilen has\u0131lat\u2026Nedir bu? Bizim &hellip;"}