{"id":114253,"date":"2025-06-11T16:41:00","date_gmt":"2025-06-11T13:41:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/sirket-ortaklari-ile-ortagi-bulunduklari-firma-arasindaki-tahsilat-ve-odeme-islemlerinin-banka-ve-benzeri-finans-kurumlar-vasitasi-ile-yapilmasinin-gerekmedigine-iliskin-bazi-yargi-kararlarinin-irdele\/"},"modified":"2025-06-11T16:41:00","modified_gmt":"2025-06-11T13:41:00","slug":"sirket-ortaklari-ile-ortagi-bulunduklari-firma-arasindaki-tahsilat-ve-odeme-islemlerinin-banka-ve-benzeri-finans-kurumlar-vasitasi-ile-yapilmasinin-gerekmedigine-iliskin-bazi-yargi-kararlarinin-irdele","status":"publish","type":"post","link":"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/sirket-ortaklari-ile-ortagi-bulunduklari-firma-arasindaki-tahsilat-ve-odeme-islemlerinin-banka-ve-benzeri-finans-kurumlar-vasitasi-ile-yapilmasinin-gerekmedigine-iliskin-bazi-yargi-kararlarinin-irdele\/","title":{"rendered":"\u015e\u0130RKET ORTAKLARI \u0130LE ORTA\u011eI BULUNDUKLARI F\u0130RMA ARASINDAK\u0130 TAHS\u0130LAT VE \u00d6DEME \u0130\u015eLEMLER\u0130N\u0130N BANKA VE BENZER\u0130 F\u0130NANS KURUMLAR VASITASI \u0130LE YAPILMASININ GEREKMED\u0130\u011e\u0130NE \u0130L\u0130\u015eK\u0130N BAZI YARGI KARARLARININ \u0130RDELENMES\u0130"},"content":{"rendered":"<p>Bilindi\u011fi \u00fczere \u015firketlerde ortaklar taraf\u0131ndan \u015firkete \u00f6demeler ve tahsilatlar yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla s\u00f6z konusu \u00f6demeler vergi incelemeleri s\u0131ras\u0131nda baz\u0131 ele\u015ftirilere muhatap olunmaktad\u0131r. Somut bir olayda davac\u0131 m\u00fckellef hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna istinaden, 213 say\u0131l\u0131 VUK Md.355\/4 h\u00fckm\u00fc uyar\u0131nca, \u2026. Y\u0131l\u0131na ili\u015fkin olarak kesilen \u00d6zel usuls\u00fczl\u00fck Cezas\u0131\u2019n\u0131n kald\u0131r\u0131lmas\u0131 istemi ile yarg\u0131ya intikal eden bir davada; 1. Ve 2. S\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenler, defter tutmak zorunda olan \u00e7ift\u00e7iler, serbest meslek erbab\u0131 ile vergiden muaf esnaf\u0131n kendi aralar\u0131nda yapacaklar\u0131 ticari i\u015flemleri ile nihai t\u00fcketicilerden mal ve hizmet bedeli olarak yapacaklar\u0131 8.000,00TL \u2018ni a\u015fan tahsilat ve tevdiatlar\u0131n\u0131n banka veya \u00f6zel finans kurumlar\u0131 vas\u0131ta k\u0131l\u0131narak yap\u0131lmas\u0131 ve bu kurumlarca d\u00fczenlenen dekont veya hesap bildirim cetvelleri ile tevsiki zorunlu oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, davac\u0131n\u0131n bu y\u00f6nde bir i\u015flemi saptanmadan, ortaklar ile \u015firket aras\u0131nda yap\u0131lan \u00f6deme ve tahsilat i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131\u2019nda kanuni isabet g\u00f6r\u00fclmedi\u011fi gerek\u00e7esi ile kabul eden vergi mahkemesinin karar\u0131n\u0131n; kesilen cezan\u0131n yasal oldu\u011fu ileri s\u00fcr\u00fclerek bozulmas\u0131 istenilmektedir.<\/p>\n<p>\u00d6te yandan konu ile ilgili y\u00fcksek mahkeme Dan\u0131\u015ftay 9. Dairesi taraf\u0131ndan verilen 16.02.2011 tarih ve E:2010\/17777-K:2011\/393 say\u0131l\u0131 kararlar\u0131 ile dayand\u0131\u011f\u0131 hukuki ve kanuni sebepler ile gerek\u00e7esi yukar\u0131da a\u00e7\u0131klanan vergi mahkemesi karar\u0131, ayn\u0131 gerek\u00e7e ve sebeplerle dairemizce de uygun g\u00f6r\u00fclm\u00fc\u015f olup, temyiz istemine ili\u015fkin dilek\u00e7ede ileri s\u00fcr\u00fclen iddialar, s\u00f6z\u00fc ge\u00e7en karar\u0131n bozulmas\u0131n\u0131 sa\u011flayacak durumda bulunmad\u0131\u011f\u0131ndan, temyiz isteminin reddine ve karar\u0131n onanmas\u0131na oybirli\u011fi ile karar verilmi\u015ftir(1).<\/p>\n<p>Konuyla ilgili bir ba\u015fka kararda da yer ald\u0131\u011f\u0131 \u00fczere, benzeri bir konuda \u0130zmir B\u00f6lge \u0130dare Mahkemesi, 3. Vergi Dava Dairesi taraf\u0131ndan verilen  bir kararda s\u00f6z konusu tahsilat \u00f6demelerin banka sistemi \u00fczerinden ge\u00e7ilmesinin gerekmeyece\u011fi \u015feklinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. \u00d6zetle, \u201c\u015firket ile ortaklar\u0131 aras\u0131nda yap\u0131lan tahsilat ve \u00f6deme i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda hukuka uygunluk bulunmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015f olup; Bu bak\u0131mdan 213 say\u0131l\u0131 VUK Md.355\/1 uyar\u0131nca kesilen cezaya onayan Vergi Mahkemesi Karar\u0131\u2019nda yasal isabet g\u00f6r\u00fclmemi\u015ftir\u201d. \u015feklinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r(2).<\/p>\n<p>&#8212;&#8212;&#8212;<\/p>\n<p>(1) \u0130zmir B\u0130M, 2. Kurul, 02.03.2016 g\u00fcn ve E:2016\/658-K:2016\/819<\/p>\n<p>(2) \u0130zmir B\u0130M, 3. Vergi Dava Dairesi, 10.10.2017 g\u00fcn ve E:2017\/986-K:2017\/1336<\/p>\n<p>\u200bBilindi\u011fi \u00fczere \u015firketlerde ortaklar taraf\u0131ndan \u015firkete \u00f6demeler ve tahsilatlar yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla s\u00f6z konusu \u00f6demeler vergi incelemeleri s\u0131ras\u0131nda baz\u0131 ele\u015ftirilere muhatap olunmaktad\u0131r. Somut bir olayda davac\u0131 m\u00fckellef hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna istinaden, 213 say\u0131l\u0131 VUK Md.355\/4 h\u00fckm\u00fc uyar\u0131nca, \u2026. Y\u0131l\u0131na ili\u015fkin olarak kesilen \u00d6zel usuls\u00fczl\u00fck Cezas\u0131\u2019n\u0131n kald\u0131r\u0131lmas\u0131 istemi ile yarg\u0131ya intikal eden bir davada; 1. Ve 2. S\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenler, defter tutmak zorunda olan \u00e7ift\u00e7iler, serbest meslek erbab\u0131 ile vergiden muaf esnaf\u0131n kendi aralar\u0131nda yapacaklar\u0131 ticari i\u015flemleri ile nihai t\u00fcketicilerden mal ve hizmet bedeli olarak yapacaklar\u0131 8.000,00TL \u2018ni a\u015fan tahsilat ve tevdiatlar\u0131n\u0131n banka veya \u00f6zel finans kurumlar\u0131 vas\u0131ta k\u0131l\u0131narak yap\u0131lmas\u0131 ve bu kurumlarca d\u00fczenlenen dekont veya hesap bildirim cetvelleri ile tevsiki zorunlu oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, davac\u0131n\u0131n bu y\u00f6nde bir i\u015flemi saptanmadan, ortaklar ile \u015firket aras\u0131nda yap\u0131lan \u00f6deme ve tahsilat i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131\u2019nda kanuni isabet g\u00f6r\u00fclmedi\u011fi gerek\u00e7esi ile kabul eden vergi mahkemesinin karar\u0131n\u0131n; kesilen cezan\u0131n yasal oldu\u011fu ileri s\u00fcr\u00fclerek bozulmas\u0131 istenilmektedir.<\/p>\n<p>\u00d6te yandan konu ile ilgili y\u00fcksek mahkeme Dan\u0131\u015ftay 9. Dairesi taraf\u0131ndan verilen 16.02.2011 tarih ve E:2010\/17777-K:2011\/393 say\u0131l\u0131 kararlar\u0131 ile dayand\u0131\u011f\u0131 hukuki ve kanuni sebepler ile gerek\u00e7esi yukar\u0131da a\u00e7\u0131klanan vergi mahkemesi karar\u0131, ayn\u0131 gerek\u00e7e ve sebeplerle dairemizce de uygun g\u00f6r\u00fclm\u00fc\u015f olup, temyiz istemine ili\u015fkin dilek\u00e7ede ileri s\u00fcr\u00fclen iddialar, s\u00f6z\u00fc ge\u00e7en karar\u0131n bozulmas\u0131n\u0131 sa\u011flayacak durumda bulunmad\u0131\u011f\u0131ndan, temyiz isteminin reddine ve karar\u0131n onanmas\u0131na oybirli\u011fi ile karar verilmi\u015ftir(1).<\/p>\n<p>Konuyla ilgili bir ba\u015fka kararda da yer ald\u0131\u011f\u0131 \u00fczere, benzeri bir konuda \u0130zmir B\u00f6lge \u0130dare Mahkemesi, 3. Vergi Dava Dairesi taraf\u0131ndan verilen  bir kararda s\u00f6z konusu tahsilat \u00f6demelerin banka sistemi \u00fczerinden ge\u00e7ilmesinin gerekmeyece\u011fi \u015feklinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. \u00d6zetle, \u201c\u015firket ile ortaklar\u0131 aras\u0131nda yap\u0131lan tahsilat ve \u00f6deme i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda hukuka uygunluk bulunmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015f olup; Bu bak\u0131mdan 213 say\u0131l\u0131 VUK Md.355\/1 uyar\u0131nca kesilen cezaya onayan Vergi Mahkemesi Karar\u0131\u2019nda yasal isabet g\u00f6r\u00fclmemi\u015ftir\u201d. \u015feklinde h\u00fckme ba\u011flanm\u0131\u015ft\u0131r(2).<\/p>\n<p>&#8212;&#8212;&#8212;<\/p>\n<p>(1) \u0130zmir B\u0130M, 2. Kurul, 02.03.2016 g\u00fcn ve E:2016\/658-K:2016\/819<\/p>\n<p>(2) \u0130zmir B\u0130M, 3. Vergi Dava Dairesi, 10.10.2017 g\u00fcn ve E:2017\/986-K:2017\/1336\u00a0Hukuki Haber<\/p>","protected":false},"excerpt":{"rendered":"<p>Bilindi\u011fi \u00fczere \u015firketlerde ortaklar taraf\u0131ndan \u015firkete \u00f6demeler ve tahsilatlar yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla s\u00f6z konusu \u00f6demeler vergi incelemeleri s\u0131ras\u0131nda baz\u0131 ele\u015ftirilere muhatap olunmaktad\u0131r. Somut bir olayda davac\u0131 m\u00fckellef hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna istinaden, 213 say\u0131l\u0131 VUK Md.355\/4 h\u00fckm\u00fc uyar\u0131nca, \u2026. Y\u0131l\u0131na ili\u015fkin olarak kesilen \u00d6zel usuls\u00fczl\u00fck Cezas\u0131\u2019n\u0131n kald\u0131r\u0131lmas\u0131 istemi ile yarg\u0131ya intikal eden bir davada; 1. Ve 2. S\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenler, defter tutmak zorunda olan \u00e7ift\u00e7iler, serbest meslek erbab\u0131 ile vergiden muaf esnaf\u0131n kendi aralar\u0131nda yapacaklar\u0131 ticari i\u015flemleri ile nihai t\u00fcketicilerden mal ve hizmet bedeli olarak yapacaklar\u0131 8.000,00TL \u2018ni a\u015fan tahsilat ve tevdiatlar\u0131n\u0131n banka veya \u00f6zel finans kurumlar\u0131 vas\u0131ta k\u0131l\u0131narak yap\u0131lmas\u0131 ve bu kurumlarca d\u00fczenlenen dekont veya hesap bildirim cetvelleri ile tevsiki zorunlu oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, davac\u0131n\u0131n bu y\u00f6nde bir i\u015flemi saptanmadan, ortaklar ile \u015firket aras\u0131nda yap\u0131lan \u00f6deme ve tahsilat i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131\u2019nda kanuni isabet g\u00f6r\u00fclmedi\u011fi gerek\u00e7esi ile kabul eden vergi mahkemesinin karar\u0131n\u0131n; kesilen cezan\u0131n yasal oldu\u011fu ileri s\u00fcr\u00fclerek bozulmas\u0131 istenilmektedir. \u00d6te yandan konu ile ilgili y\u00fcksek mahkeme Dan\u0131\u015ftay 9. Dairesi taraf\u0131ndan verilen 16.02.2011 tarih ve E:2010\/17777-K:2011\/393 say\u0131l\u0131 kararlar\u0131 ile dayand\u0131\u011f\u0131 hukuki ve kanuni sebepler ile gerek\u00e7esi yukar\u0131da a\u00e7\u0131klanan vergi mahkemesi karar\u0131, ayn\u0131 gerek\u00e7e ve &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-114253","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>\u015e\u0130RKET ORTAKLARI \u0130LE ORTA\u011eI BULUNDUKLARI F\u0130RMA ARASINDAK\u0130 TAHS\u0130LAT VE \u00d6DEME \u0130\u015eLEMLER\u0130N\u0130N BANKA VE BENZER\u0130 F\u0130NANS KURUMLAR VASITASI \u0130LE YAPILMASININ GEREKMED\u0130\u011e\u0130NE \u0130L\u0130\u015eK\u0130N BAZI YARGI KARARLARININ \u0130RDELENMES\u0130 - 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\/uk\/hukukihaber\/sirket-ortaklari-ile-ortagi-bulunduklari-firma-arasindaki-tahsilat-ve-odeme-islemlerinin-banka-ve-benzeri-finans-kurumlar-vasitasi-ile-yapilmasinin-gerekmedigine-iliskin-bazi-yargi-kararlarinin-irdele\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u015e\u0130RKET ORTAKLARI \u0130LE ORTA\u011eI BULUNDUKLARI F\u0130RMA ARASINDAK\u0130 TAHS\u0130LAT VE \u00d6DEME \u0130\u015eLEMLER\u0130N\u0130N BANKA VE BENZER\u0130 F\u0130NANS KURUMLAR VASITASI \u0130LE YAPILMASININ GEREKMED\u0130\u011e\u0130NE \u0130L\u0130\u015eK\u0130N BAZI YARGI KARARLARININ \u0130RDELENMES\u0130\" \/>\n<meta property=\"og:description\" content=\"Bilindi\u011fi \u00fczere \u015firketlerde ortaklar taraf\u0131ndan \u015firkete \u00f6demeler ve tahsilatlar yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla s\u00f6z konusu \u00f6demeler vergi incelemeleri s\u0131ras\u0131nda baz\u0131 ele\u015ftirilere muhatap olunmaktad\u0131r. Somut bir olayda davac\u0131 m\u00fckellef hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna istinaden, 213 say\u0131l\u0131 VUK Md.355\/4 h\u00fckm\u00fc uyar\u0131nca, \u2026. Y\u0131l\u0131na ili\u015fkin olarak kesilen \u00d6zel usuls\u00fczl\u00fck Cezas\u0131\u2019n\u0131n kald\u0131r\u0131lmas\u0131 istemi ile yarg\u0131ya intikal eden bir davada; 1. Ve 2. S\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenler, defter tutmak zorunda olan \u00e7ift\u00e7iler, serbest meslek erbab\u0131 ile vergiden muaf esnaf\u0131n kendi aralar\u0131nda yapacaklar\u0131 ticari i\u015flemleri ile nihai t\u00fcketicilerden mal ve hizmet bedeli olarak yapacaklar\u0131 8.000,00TL \u2018ni a\u015fan tahsilat ve tevdiatlar\u0131n\u0131n banka veya \u00f6zel finans kurumlar\u0131 vas\u0131ta k\u0131l\u0131narak yap\u0131lmas\u0131 ve bu kurumlarca d\u00fczenlenen dekont veya hesap bildirim cetvelleri ile tevsiki zorunlu oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, davac\u0131n\u0131n bu y\u00f6nde bir i\u015flemi saptanmadan, ortaklar ile \u015firket aras\u0131nda yap\u0131lan \u00f6deme ve tahsilat i\u015flemlerinin banka ve benzeri finans kurumlar\u0131 ile yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile kesilen \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131\u2019nda kanuni isabet g\u00f6r\u00fclmedi\u011fi gerek\u00e7esi ile kabul eden vergi mahkemesinin karar\u0131n\u0131n; kesilen cezan\u0131n yasal oldu\u011fu ileri s\u00fcr\u00fclerek bozulmas\u0131 istenilmektedir. \u00d6te yandan konu ile ilgili y\u00fcksek mahkeme Dan\u0131\u015ftay 9. Dairesi taraf\u0131ndan verilen 16.02.2011 tarih ve E:2010\/17777-K:2011\/393 say\u0131l\u0131 kararlar\u0131 ile dayand\u0131\u011f\u0131 hukuki ve kanuni sebepler ile gerek\u00e7esi yukar\u0131da a\u00e7\u0131klanan vergi mahkemesi karar\u0131, ayn\u0131 gerek\u00e7e ve &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/denizcankizil.tr\/uk\/hukukihaber\/sirket-ortaklari-ile-ortagi-bulunduklari-firma-arasindaki-tahsilat-ve-odeme-islemlerinin-banka-ve-benzeri-finans-kurumlar-vasitasi-ile-yapilmasinin-gerekmedigine-iliskin-bazi-yargi-kararlarinin-irdele\/\" \/>\n<meta property=\"og:site_name\" content=\"Av. 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