{"id":5229,"date":"2023-05-20T09:00:47","date_gmt":"2023-05-20T06:00:47","guid":{"rendered":"http:\/\/gnhukuk.com\/de\/?p=5229"},"modified":"2023-06-27T23:06:24","modified_gmt":"2023-06-27T20:06:24","slug":"gumruk-vergilerine-karsi-idari-basvuru-yolu-olarak-itiraz","status":"publish","type":"post","link":"https:\/\/gnhukuk.com\/de\/gumruk-vergilerine-karsi-idari-basvuru-yolu-olarak-itiraz\/","title":{"rendered":"G\u00fcmr\u00fck Vergilerine Kar\u015f\u0131 \u0130dari Ba\u015fvuru Yolu Olarak \u0130tiraz"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p class=\"p1\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunundan kaynaklanan g\u00fcmr\u00fck vergisi uyu\u015fmazl\u0131klar\u0131n\u0131n, idari a\u015famada \u00e7\u00f6z\u00fcm yollar\u0131na ili\u015fkin d\u00fczenlemeler, G\u00fcmr\u00fck Kanunu\u2019nda k\u00f6kl\u00fc de\u011fi\u015fiklik yapan 18.6.2009 tarih ve 5911 say\u0131l\u0131 Kanunla yeniden d\u00fczenlenmi\u015ftir. De\u011fi\u015fiklik \u00f6ncesinde G\u00fcmr\u00fck Kanunu\u2019yla benimsenen idari ba\u015fvuru yollar\u0131; <i>d\u00fczeltme talebi, itiraz ve tahlile itiraz <\/i>iken, 5911 say\u0131l\u0131 Kanunla\u00b9 d\u00fczeltme talebi uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bu d\u00fczenlemeden sonra, y\u00fck\u00fcml\u00fcler kendilerine tebli\u011f edilen g\u00fcmr\u00fck vergi ve cezalar\u0131na kar\u015f\u0131 kanunun 242. maddesinde d\u00fczenlenmi\u015f olan itiraz kurumunu i\u015fleteceklerdir. 2009 kanun de\u011fi\u015fikli\u011fi ile uygulamada beklenen fayday\u0131 sa\u011flamayan, g\u00fcmr\u00fck vergileri i\u00e7in d\u00fczeltme talebinde bulunma kurumu kald\u0131r\u0131lm\u0131\u015ft\u0131r.\u00b2 \u0130tiraz a\u015famas\u0131 da buna g\u00f6re tekrar d\u00fczenlenmi\u015f ve g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131n\u0131n idari a\u015famada \u00e7\u00f6z\u00fcm\u00fcnde esas itibariyle, itirazda bulunma ve G\u00fcmr\u00fck Kanunu\u2019nun \u00f6zel itiraz d\u00fczenlemesi olan tahlilde itiraz olmak \u00fczere iki s\u00fcre\u00e7 benimsenmi\u015ftir. G\u00fcmr\u00fck Kanunu\u2019nda, \u201citiraz\u201d ba\u015fl\u0131kl\u0131 242-245 inci maddelerindeki d\u00fczenlemeye g\u00f6re, maddenin \u00f6nceki halinde de oldu\u011fu gibi, y\u00fck\u00fcml\u00fcler g\u00fcmr\u00fck vergileri yan\u0131nda, cezalara ve idari kararlara kar\u015f\u0131 da itirazda bulunabilirler, itiraz yaln\u0131z g\u00fcmr\u00fck vergileri ile s\u0131n\u0131rl\u0131 bulunmamaktad\u0131r.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;\u0130tiraz&#8221; tag_html=&#8221;3&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\"><span class=\"s1\">G\u00fcmr\u00fck Kanunu\u2019nun 242\/1. Maddesine g\u00f6re, \u201c<\/span><i>Y\u00fck\u00fcml\u00fcler kendilerine tebli\u011f edilen g\u00fcmr\u00fck vergileri, cezalar ve idari kararlara kar\u015f\u0131 tebli\u011f tarihinden itibaren on be\u015f g\u00fcn i\u00e7inde bir \u00fcst makama, \u00fcst makam yoksa ayn\u0131 makama verecekleri bir dilek\u00e7e ile itiraz edebilir<\/i>.\u201d<\/p>\n<p class=\"p2\">Buna g\u00f6re, g\u00fcmr\u00fck vergilerini e\u011fer G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc tahakkuk ettirmi\u015f ve tebli\u011f etmi\u015f ise \u00fcst makam G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn ba\u011fl\u0131 oldu\u011fu G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc olacakt\u0131r. E\u011fer itiraza konu karar\u0131 alan idare B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc ise, \u00fcst makam Ticaret Bakanl\u0131\u011f\u0131\u2019d\u0131r. Ticaret Bakanl\u0131\u011f\u0131\u2019nca al\u0131nan kararlarda ise \u00fcst makam olmad\u0131\u011f\u0131ndan 15 g\u00fcn i\u00e7inde yine ayn\u0131 makama itiraz edilebilecektir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;A. G\u00fcmr\u00fck Vergilerine \u0130tiraz Nedenleri&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergilerine itiraz nedenleri; konuya, matraha, tarifeye y\u00f6nelik itirazlarla di\u011fer nedenlerden kaynaklan itirazlar olarak d\u00f6rt ana ba\u015fl\u0131k alt\u0131nda toplanabilir.\u00b3<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;1. Konuya Y\u00f6nelik \u0130tirazlar&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Konuya y\u00f6nelik itirazlar, e\u015fyan\u0131n vergi hesaplamas\u0131na esas tutulan teknik mahiyet ve niteliklerinin belirlenmesinde hata yap\u0131lmas\u0131 veya e\u015fyalar\u0131 g\u00fcmr\u00fck vergilerinden istisna tutan h\u00fck\u00fcmlerin uygulanmam\u0131\u015f olmas\u0131 veya hatal\u0131 uygulanm\u0131\u015f olmas\u0131 durumlar\u0131nda s\u00f6z konusu olmaktad\u0131r.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;a. E\u015fyan\u0131n Vergi Hesaplamas\u0131na Esas Tutulan Teknik Mahiyet ve Niteliklerinin Belirlenmesinde Hataya D\u00fc\u015f\u00fclmesi&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">E\u015fyan\u0131n kendisinin veya tarife tespitinin yanl\u0131\u015f belirlenmi\u015f olmas\u0131 ve bu nedenle verginin hatal\u0131 tahakkuk ettirildi\u011fi konusunda itiraz edilmesidir. E\u015fyan\u0131n vergi hesaplamas\u0131nda esas tutulan teknik mahiyet ve niteliklerinin belirlenmesinde hata bulunmas\u0131, e\u015fyan\u0131n vergisinin G\u00fcmr\u00fck Giri\u015f Tarife Cetveli\u2019nde bulunmas\u0131 gereken bulunmas\u0131 gereken yere uygun olarak hesaplanmam\u0131\u015f olmas\u0131 halinde ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p class=\"p2\">Bu nedene dayanarak m\u00fckellefin vergiye itiraz edebilmesi i\u00e7in, \u00f6rnek olarak 89.01 tarifesine girmesi gereken insan ve y\u00fck ta\u015f\u0131maya mahsus gemi yerine, yatlar ve e\u011flence gemilerinin bulundu\u011fu 89.03 tarifesinin uygulanarak daha y\u00fcksek oranda vergilendirme yoluna gidilmi\u015f olmas\u0131 gerekmektedir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;b. E\u015fyaya \u0130stisna H\u00fck\u00fcmlerinin Uygulanmam\u0131\u015f veya Hatal\u0131 Uygulanm\u0131\u015f Olmas\u0131&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re ya da \u00f6zel kanunlar\u0131 gere\u011fi g\u00fcmr\u00fck vergilerinin d\u0131\u015f\u0131nda tutulmas\u0131 gereken e\u015fyaya, g\u00fcmr\u00fck denetmenleri taraf\u0131ndan g\u00fcmr\u00fck vergileri uygulan\u0131r veya g\u00fcmr\u00fck vergilerinin d\u0131\u015f\u0131nda tutulmakla beraber, e\u015fyaya, ilgili olmayan h\u00fck\u00fcmlere dayanarak g\u00fcmr\u00fck i\u015flemleri yap\u0131l\u0131rsa, y\u00fck\u00fcml\u00fcler itiraz yoluna ba\u015fvurabilmektedirler.\u2074 \u00d6rne\u011fin, Dan\u0131\u015ftay\u2019\u0131n 2005 tarihli bir karar\u0131nda, g\u00fcmr\u00fck vergi ve resimleri \u00f6denerek serbest dola\u015f\u0131ma giren e\u015fyan\u0131n ge\u00e7ici olarak ihra\u00e7 edilerek, tamir edildikten veya garanti kapsam\u0131nda yenisi ile de\u011fi\u015ftirildikten sonra yeniden ithali halinde, vergiye tabi olmad\u0131\u011f\u0131ndan bahisle, s\u00f6z konusu e\u015fyadan g\u00fcmr\u00fck vergisi al\u0131nmas\u0131n\u0131n kanuna ayk\u0131r\u0131 oldu\u011funa h\u00fckmetmi\u015ftir.\u2075<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;2. Matraha \u0130li\u015fkin \u0130tirazlar&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Matrah nedeniyle itirazlar, g\u00fcmr\u00fck vergisinin hesaplanmas\u0131nda esas al\u0131nan matraha veya miktar \u00fczerinden vergi al\u0131nd\u0131\u011f\u0131 durumda vergiye esas miktar\u0131n tespit edilmesinde hata yap\u0131lmas\u0131 durumlar\u0131nda ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;a. E\u015fyan\u0131n G\u00fcmr\u00fck K\u0131ymetinin Hatal\u0131 Belirlenmesi&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">E\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymeti deyimi, g\u00fcmr\u00fck tarifesinin ve e\u015fya ticaretine ili\u015fkin belirli konularda getirilen tarife d\u0131\u015f\u0131 d\u00fczenlemelerin uygulanmas\u0131 amac\u0131yla, belirlenen k\u0131ymeti ifade eder. E\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymeti, G\u00fcmr\u00fck Kanunun 23-31 ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 43 ila 57\u2019nci maddelerine g\u00f6re belirlenmektedir.<\/p>\n<p class=\"p2\">E\u015fya k\u0131ymetinin tespitine iliksin y\u00f6ntemler s\u00f6z konusu d\u00fczenlemelere g\u00f6re, sat\u0131\u015f<i> bedeli y\u00f6ntemi, ayn\u0131 e\u015fyan\u0131n sat\u0131\u015f bedeli y\u00f6ntemi, benzer e\u015fyan\u0131n sat\u0131\u015f bedeli y\u00f6ntemi, \u0130ndirgeme y\u00f6ntemi, hesaplanm\u0131\u015f k\u0131ymet y\u00f6ntemi ve son y\u00f6ntem<\/i> olmak \u00fczere alt\u0131 tanedir. Bu h\u00fck\u00fcmlere g\u00f6re, tespit edilen k\u0131ymet \u00fczerinden g\u00fcmr\u00fck vergileri tahakkuk ettirilmektedir.\u2076<\/p>\n<p class=\"p3\">G\u00fcmr\u00fck idaresi ile y\u00fck\u00fcml\u00fcler aras\u0131nda \u00e7\u0131kan uyu\u015fmazl\u0131klar\u0131n b\u00fcy\u00fck bir k\u0131sm\u0131, y\u00fck\u00fcml\u00fclerin, ithalat ya da ihracat s\u0131ras\u0131nda beyan ettikleri e\u015fya k\u0131ymeti ile idarenin belirledi\u011fi k\u0131ymetin farkl\u0131 olmas\u0131 nedeniyle yap\u0131lan ek vergi tahakkuklar\u0131 ve para cezalar\u0131 ile ilgilidir.\u2077 E\u011fer, k\u0131ymet esas\u0131na g\u00f6re vergiye tabi e\u015fyan\u0131n de\u011feri, g\u00fcmr\u00fck idaresince hatal\u0131 olarak belirlenmi\u015fse, hesaplanan vergiye kar\u015f\u0131 m\u00fckellefler itiraz yoluna gidebileceklerdir.\u2078<\/p>\n<p class=\"p3\">Ancak g\u00fcmr\u00fck idaresi taraf\u0131ndan yap\u0131lan kontrol sonucuna g\u00f6re, verginin hesaplanmas\u0131nda, e\u015fyan\u0131n de\u011feri, belgelerindeki gibi kabul edilmi\u015f ise veya e\u015fya kontrol edilmeden,\u2079 verilen beyannameye g\u00f6re vergisi hesaplanm\u0131\u015f ise, m\u00fckellefler, e\u015fyan\u0131n de\u011ferinin hatal\u0131 belirlenmi\u015f oldu\u011funu ileri s\u00fcrerek itiraz etme hakk\u0131na sahip de\u011fildir.\u00b9\u2070<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;b. Miktar Esas\u0131n\u0131n Uygulanmas\u0131nda Hata Yap\u0131lmas\u0131&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunun 32. maddesinde, g\u00fcmr\u00fc\u011fe tabi e\u015fyan\u0131n vergilendirilmesinde, say\u0131, ba\u015f, a\u011f\u0131rl\u0131k gibi \u00f6l\u00e7\u00fclerin esas al\u0131nd\u0131\u011f\u0131, miktar esas\u0131na dayal\u0131 vergilendirme esaslar\u0131 d\u00fczenlenmi\u015ftir.<span class=\"Apple-converted-space\">\u00a0 \u00a0<\/span><\/p>\n<p class=\"p1\">Miktar esas\u0131na g\u00f6re vergilendirme kurallar\u0131na y\u00f6nelik olan G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerinin g\u00fcmr\u00fck idaresi taraf\u0131ndan hatal\u0131 uygulanmas\u0131, m\u00fckelleflerin itiraz yoluna gitme sebebini olu\u015fturmaktad\u0131r. E\u015fyan\u0131n vergilendirilmesinde say\u0131, ba\u015f ve a\u011f\u0131rl\u0131k \u00f6l\u00e7\u00fcleri esas al\u0131nd\u0131\u011f\u0131nda, g\u00fcmr\u00fck idaresi yapt\u0131\u011f\u0131 muayene ve kontrollerde beyana ayk\u0131r\u0131l\u0131k tespit etmesi durumunda, eksik al\u0131nm\u0131\u015f g\u00fcmr\u00fck vergilerini tahakkuk ettirerek y\u00fck\u00fcml\u00fcden isteyecektir. Y\u00fck\u00fcml\u00fc ise kendi beyan\u0131n\u0131n bu y\u00f6nden do\u011fru oldu\u011fu iddias\u0131nda ise kendisine bildirilen vergi farklar\u0131 i\u00e7in itirazda bulunabilecektir.\u00b9\u00b9<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;3. Tarifeye \u0130li\u015fkin \u0130tirazlar&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Tarifeye ili\u015fkin itirazlar e\u015fyan\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelindeki yerinin yanl\u0131\u015f belirlenmesi durumunda s\u00f6z konusu olmaktad\u0131r. G\u00fcmr\u00fck tarifesi uluslararas\u0131 e\u015fya s\u0131n\u0131fland\u0131rma sistemidir. Di\u015f ticarette, d\u0131\u015f ticarete konu olan e\u015fya, bilinen ticari ismiyle de\u011fil, D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc\u2019nce d\u00fczenlenen ve t\u00fcm \u00fcye \u00fclkelerde kullan\u0131lan rakamlarla s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f kodlarla ifade edilmektedir. \u00dclkemizde bu s\u0131n\u0131fland\u0131rma sistemi, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nden olu\u015fmaktad\u0131r.\u00b9\u00b2<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019nun 15. ve 16. maddelerinde g\u00fcmr\u00fck tarifesiyle ilgili h\u00fck\u00fcmlere yer verilmi\u015ftir. Bunun yan\u0131nda, yasal dayana\u011f\u0131 474 say\u0131l\u0131 G\u00fcmr\u00fck Giri\u015f Tarife Cetveli Hakk\u0131nda Kanun\u00b9\u00b3 olan, T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli ile G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131nca haz\u0131rlanan T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi ve e\u015fya fihristi, idare ve yarg\u0131 makamlar\u0131n\u0131n uygulama ve i\u015flemlerine esas te\u015fkil eder.\u00b9\u2074 G\u00fcmr\u00fck Y\u00f6netmeli\u011fine g\u00f6re T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli; E\u015fyan\u0131n cins, nev\u2019i ve niteliklerine g\u00f6re sistematik bir \u015fekilde numaraland\u0131r\u0131larak s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131 ve al\u0131nacak g\u00fcmr\u00fck vergisi oranlar\u0131n\u0131n g\u00f6sterildi\u011fi Bakanlar Kurulunca kabul edilen cetveldir.<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergileri ve d\u0131\u015f ticaret \u00f6nlemleri de \u0130thalat ve ihracata konu e\u015fyan\u0131n G\u00fcmr\u00fck Tarife \u0130statistik Pozisyona g\u00f6re uygulan\u0131r. Vergilerin belirlenmesi, e\u015fyan\u0131n, vergi \u00f6deme m\u00fckellefiyetinin ba\u015flad\u0131\u011f\u0131 tarihteki hal ve mahiyetine g\u00f6re yap\u0131l\u0131r. Bu nedenle e\u015fyan\u0131n G\u00fcmr\u00fck Tarife Cetvelindeki yerinin belirlenmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. Y\u00fck\u00fcml\u00fcler e\u015fyan\u0131n G\u00fcmr\u00fck Tarife Cetvelindeki yerinin belirlenmesine esas olan cins, t\u00fcr ve niteliklerini do\u011fru olarak beyan etmek durumundad\u0131rlar. Aksi halde eksik al\u0131nan g\u00fcmr\u00fck vergileri idarece resen tarh ve tahakkuk edilir. Ayn\u0131 \u015fekilde, g\u00fcmr\u00fck tarifesi, tahakkuk memurlar\u0131 taraf\u0131ndan e\u015fyan\u0131n bulundu\u011fu pozisyonun kar\u015f\u0131l\u0131\u011f\u0131nda g\u00f6sterilen orandan ba\u015fka bir oranda vergiye tabi tutulmu\u015f olmas\u0131 durumunda y\u00fck\u00fcml\u00fcler, hesaplanm\u0131\u015f olan vergiye itiraz edebilmektedirler.\u00b9\u2075<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;4. Di\u011fer \u0130tiraz Nedenleri&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Di\u011fer itiraz nedenleri, uluslararas\u0131 anla\u015fmalar\u0131n hatal\u0131 uygulanmas\u0131 ile e\u015fyan\u0131n men\u015feinin belirlenmesinde hata yap\u0131lmas\u0131 halleridir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;a. Uluslararas\u0131 Anla\u015fmalar\u0131n Hatal\u0131 Uygulanmas\u0131 Veya Uygulanmamas\u0131&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Uluslararas\u0131 anla\u015fma h\u00fck\u00fcmleriyle baz\u0131 durumlarda, e\u015fyaya g\u00fcmr\u00fck vergilerinden muafiyet tan\u0131nmaktad\u0131r.<span class=\"Apple-converted-space\">\u00a0 <\/span>\u00d6rne\u011fin, diplomatik muafiyetler, NATO e\u015fyalar\u0131, Serbest Ticaret Anla\u015fmalar\u0131 gibi anla\u015fmalarla baz\u0131 e\u015fyalar\u0131n g\u00fcmr\u00fck vergilerinden muaf tutulmas\u0131na ili\u015fkin \u00f6zel d\u00fczenlemeler getirilmektedir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Bu t\u00fcr durumlarda, y\u00fck\u00fcml\u00fcler uluslararas\u0131 anla\u015fmalar\u0131n hatal\u0131 uygulanmas\u0131 ya da hi\u00e7 uygulanmamas\u0131 sonucunda hesaplanm\u0131\u015f olan vergiye, itiraz edebilmektedirler.\u00b9\u2076 Belirtilen hatalar T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde yer alan tavizli vergi oranlar\u0131n\u0131n hatal\u0131 uygulanmas\u0131 sonucunda ortaya \u00e7\u0131kmaktad\u0131r.\u00b9\u2077<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;b. E\u015fyan\u0131n Men\u015feinin Belirlenmesinde Hata Yap\u0131lmas\u0131&#8221; tag_html=&#8221;6&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Men\u015fei, bir e\u015fyan\u0131n ekonomik milliyeti olarak tan\u0131mlanabilir. E\u015fyan\u0131n men\u015fei kavram\u0131, g\u00fcmr\u00fck vergilerinin hesaplanmas\u0131 ve d\u0131\u015f ticaretin kontrol\u00fc amac\u0131yla kullan\u0131lan kota, anti-damping vb. ara\u00e7lar\u0131n uygulanmas\u0131n\u0131n takibi a\u00e7\u0131s\u0131ndan ve de tavizli vergi haddinden yararlanma a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Belirli \u00fclke men\u015feli olan e\u015fyaya kanuni haddinden daha d\u00fc\u015f\u00fck bir vergi oran\u0131 uygulanabildi\u011fi gibi, baz\u0131 \u00fclke men\u015feli e\u015fyaya da, \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesi mevzuat\u0131 \u00e7er\u00e7evesinde dampinge kar\u015f\u0131 vergi ve telefi edici vergi uygulanabilmektedir. \u0130\u015fte, farkl\u0131 \u00fclkelerden gelen \u00fcr\u00fcnlerin uygulamada farkl\u0131 muameleye tabi olmas\u0131, men\u015fe kurallar\u0131na ihtiyac\u0131n do\u011fmas\u0131na neden olmu\u015ftur. \u00d6rne\u011fin, AB&#8217;den T\u00fcrkiye&#8217;ye ithal edilen \u00fcr\u00fcnler s\u0131f\u0131r g\u00fcmr\u00fck vergisine muhatap iken, Fas&#8217;tan gelen \u00fcr\u00fcnler g\u00fcmr\u00fck vergisine tabiidir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Bu do\u011frultuda, t\u00fcm bu uygulamalar i\u00e7in e\u015fyan\u0131n men\u015feinin tespiti gerekmektedir.\u00b9\u2078<\/p>\n<p class=\"p2\">E\u015fyan\u0131n men\u015feinin tespiti, tercihli tarife uygulamas\u0131n\u0131n olmas\u0131 veya olmamas\u0131 haline g\u00f6re belirlenir. \u0130ki ya da daha \u00e7ok \u00fclkenin yapt\u0131klar\u0131 ticaret anla\u015fmas\u0131 uyar\u0131nca aralar\u0131ndaki ticarette kar\u015f\u0131l\u0131kl\u0131 olarak ya da bir \u00fclkenin belli \u00fclke ya da toprak men\u015feli e\u015fyaya tek tarafl\u0131 olarak daha d\u00fc\u015f\u00fck tarife uygulanmas\u0131 durumunda tercihli tarifeden s\u00f6z edilir. E\u011fer, tercihli tarife uygulamas\u0131 s\u00f6z konusu ise e\u015fyan\u0131n men\u015fei, uygulanacak tercihli tarife anla\u015fmas\u0131 h\u00fck\u00fcmlerine g\u00f6re tespit edilir. Tercihli tarife uygulamas\u0131n\u0131n olmad\u0131\u011f\u0131 durumda ise, D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc\u2019n\u00fcn \u00f6ng\u00f6rd\u00fc\u011f\u00fc genel kurallara g\u00f6re e\u015fyan\u0131n men\u015fei tespiti yap\u0131l\u0131r.\u00b9\u2079<span class=\"Apple-converted-space\">\u00a0 \u00a0<\/span><\/p>\n<p class=\"p1\">G\u00fcmr\u00fck idaresince, e\u015fyan\u0131n men\u015feinin hatal\u0131 olarak belirlenip vergilendirilmesi halinde, y\u00fck\u00fcml\u00fc itiraz yoluna ba\u015fvurabilmektedir. E\u015fyan\u0131n men\u015feinin hatal\u0131 olarak belirlenmesi, genellikle, y\u00fck\u00fcml\u00fclerin indirimli vergi oran\u0131ndan yararlanamamas\u0131 sonucunu ortaya \u00e7\u0131karmaktad\u0131r.\u00b2\u2070<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;Tahlile \u0130tiraz ve \u0130kinci Tahlil&#8221; tag_html=&#8221;3&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck i\u015flemlerinin ana objesi g\u00fcmr\u00fck e\u015fyas\u0131 oldu\u011fu i\u00e7in, s\u00f6z konusu e\u015fyan\u0131n do\u011fru olarak tan\u0131nmas\u0131 olduk\u00e7a \u00f6nem ta\u015f\u0131maktad\u0131r. E\u015fya yanl\u0131\u015f tan\u0131nd\u0131\u011f\u0131nda ya da tan\u0131t\u0131ld\u0131\u011f\u0131nda, ona uygulanacak mevzuat do\u011fru bi\u00e7imde uygulanmaz ve sonu\u00e7 olarak e\u015fya i\u00e7in \u00f6ng\u00f6r\u00fclen g\u00fcmr\u00fck vergileri tahsil edilemeyece\u011fi ya da eksik tahsil edilece\u011fi gibi, e\u015fya ile ilgili d\u0131\u015f ticaret politikas\u0131 tedbirleri de gere\u011fi gibi uygulanamaz.<\/p>\n<p class=\"p1\">E\u015fya bazen fiziksel \u00f6zelli\u011fiyle \u00e7ok kolay tan\u0131nabilir, bunun i\u00e7in tahlil ve analize gerek kalmaz. Bazen ise e\u015fyan\u0131n tan\u0131nmas\u0131 ancak bilimsel y\u00f6ntemlerle kimyasal tahlilin yap\u0131lmas\u0131yla sa\u011flanabilir. Hangi e\u015fya i\u00e7in g\u00fcmr\u00fck idaresince tahlil yapt\u0131r\u0131laca\u011f\u0131 ve buna ili\u015fkin usul ve esaslar G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 196 ila 203. Maddelerinde d\u00fczenlenmi\u015ftir. Buna g\u00f6re e\u015fyan\u0131n yer ald\u0131\u011f\u0131 T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelindeki pozisyona g\u00f6re laboratuvar tahliline tabi tutulacak olan e\u015fyalar\u0131n g\u00fcmr\u00fck\u00e7e tahlilinin yapt\u0131r\u0131lmas\u0131 ile tahlil sonu\u00e7lar\u0131 ile buna g\u00f6re tahakkuk ettirilen g\u00fcmr\u00fck vergileri, beyan sahibine tebli\u011f edilir.<\/p>\n<p class=\"p2\">G\u00fcmr\u00fck vergilerinin bu \u00f6zelli\u011finden dolay\u0131, G\u00fcmr\u00fck Kanunu\u2019nda \u00f6zel itiraz \u015fekli olarak d\u00fczenlenmi\u015f olan tahlile itiraz ve ikinci tahlil a\u015famas\u0131 Kanunun 243. maddesinde d\u00fczenlenmi\u015ftir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;A. Birinci Tahlil&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck idaresince, tahlil sonu\u00e7lar\u0131, y\u00fck\u00fcml\u00fcn\u00fcn beyannamesinde beyan etti\u011fi G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonunu (GT\u0130P) teyit etmiyor ise, y\u00fck\u00fcml\u00fc bu durumdan iki farkl\u0131 \u015fekilde etkilenebilecektir. Birincisi, g\u00fcmr\u00fck idaresince tahlil sonu\u00e7lar\u0131na g\u00f6re tahakkuk ettirilecek g\u00fcmr\u00fck vergileri daha fazla olabilir veya beyan edilen tarife pozisyonundaki e\u015fya vergiden muaf oldu\u011fu halde, tahlil sonucu belirlenen tarife pozisyonundaki e\u015fya, vergiye tabi olabilir. \u0130kinci durumda ise, beyan edilen tarife pozisyonundaki e\u015fya d\u0131\u015f ticaret politikas\u0131 \u00f6nlemlerine tabi olmad\u0131\u011f\u0131 veya daha hafifine tabi oldu\u011fu halde tahlil sonucu belirlenen tarife pozisyonundaki e\u015fya bunlara tabi veya daha a\u011f\u0131r\u0131na tabi olabilir.<span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0<\/span><\/p>\n<p class=\"p2\">Her iki durumda da, y\u00fck\u00fcml\u00fc bir yandan g\u00fcmr\u00fc\u011fe kar\u015f\u0131 ger\u00e7ek olmayan beyanda bulunmu\u015f, di\u011fer yandan da d\u0131\u015f ticaret \u00f6nlemlerine tabi olmakla kar\u015f\u0131 kar\u015f\u0131ya gelmi\u015ftir.\u00b2\u00b9 Kendi beyan\u0131n\u0131n do\u011fru oldu\u011funu savunan beyan sahibi, bu yapt\u0131r\u0131mdan kurtulmak i\u00e7in g\u00fcmr\u00fck idaresince yap\u0131lan tahlil sonu\u00e7lar\u0131na kar\u015f\u0131 tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7inde itirazda bulunma hakk\u0131na sahiptir. Yaz\u0131l\u0131 olarak yap\u0131lacak itiraz, G\u00fcmr\u00fck Y\u00f6netmeli\u011fi h\u00fckm\u00fcne g\u00f6re, beyanname numaras\u0131 ve tescil tarihi ile e\u015fyan\u0131n cins ve t\u00fcr\u00fc, tahlile ne y\u00f6nden itirazda bulunuldu\u011fu, ikinci tahlilde g\u00fcmr\u00fck kimyageri olmayan bir g\u00f6zlemci kimyager bulundurma talebinin olup olmad\u0131\u011f\u0131 ve bulundurulacaksa ad\u0131 soyad\u0131 ve adresi g\u00f6sterilecektir. (GY m. 588)<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;B. \u0130kinci Tahlil&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">E\u015fya i\u00e7in g\u00fcmr\u00fck idaresince daha \u00f6nceden bir tahlil yap\u0131ld\u0131\u011f\u0131 i\u00e7in yasa buna ikinci tahlil demektedir. Birinci tahlile itiraz \u00fczerine yap\u0131lacak ikinci tahlile ili\u015fkin usul ve esaslar kanununun 243\/2-3. maddeleri ile y\u00f6netmeli\u011fin 589. \u0130le 590. maddelerinde d\u00fczenlenmi\u015ftir. Buna g\u00f6re, birinci tahlilin yap\u0131ld\u0131\u011f\u0131 g\u00fcmr\u00fck laboratuvar\u0131nda g\u00f6revli olan ve ilk tahlili yapan kimyager d\u0131\u015f\u0131ndaki iki kimyager taraf\u0131ndan ikinci tahlil yap\u0131l\u0131r. Y\u00fck\u00fcml\u00fc, g\u00f6zlemci olmak \u00fczere, g\u00fcmr\u00fck kimyageri olmayan bir kimyagerin ikinci tahlile kat\u0131lmas\u0131 talebinde bulunabilmektedir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Bununla birlikte g\u00f6zlemci kimyager yap\u0131lan duyuruya ra\u011fmen gelmedi\u011fi takdirde tahlil g\u0131yab\u0131nda yap\u0131lacakt\u0131r.<\/p>\n<p class=\"p1\">Birinci tahlilin g\u00fcmr\u00fck laboratuvarlar\u0131 haricinde bir laboratuvardan yap\u0131lm\u0131\u015f olmas\u0131 halinde ikinci tahlil G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce uygun g\u00f6r\u00fclecek bir laboratuvarda yapt\u0131r\u0131l\u0131r. Ayr\u0131ca, \u00fc\u00e7 kimyagerden fazla kimyager bulunmayan g\u00fcmr\u00fck laboratuvar\u0131nda yap\u0131lan tahlile itiraz edilmesi halinde, ikinci tahlil en az iki kimyager bulunan en yak\u0131n g\u00fcmr\u00fck idaresine ait laboratuvarda yapt\u0131r\u0131l\u0131r.<\/p>\n<p class=\"p1\">\u0130kinci tahlil sonucu, e\u015fyan\u0131n teknik \u00f6zelliklerinin ve niteliklerinin belirlenmesi y\u00f6n\u00fcnden kesindir. Bu nedenle m\u00fckelleflere, ikinci tahlil sonucu ile bu sonuca g\u00f6re yap\u0131lan tarife uygulamas\u0131 ve tahakkuk ettirilen vergiler tebli\u011f edilir.\u00b2\u00b2<\/p>\n<p class=\"p1\">\u0130kinci tahlilin yap\u0131lmas\u0131na ili\u015fkin d\u00fczenlemelerde her ne kadar yaln\u0131zca y\u00fck\u00fcml\u00fcn\u00fcn ilk tahlil sonucuna itiraz etmesi \u00fczerine, ikinci tahlil s\u00fcrecinin i\u015fletilebilece\u011fi gibi bir izlenim olu\u015fsa da, G\u00fcmr\u00fck Kanunu\u2019nun 65. maddesi\u00b2\u00b3 gere\u011fince g\u00fcmr\u00fck idareleri, beyan\u0131n do\u011frulu\u011funu ara\u015ft\u0131rmak \u00fczere, g\u00fcmr\u00fck i\u015flemlerini her a\u015famada denetlemeye yetkilidir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Madeninin 3. f\u0131kra h\u00fckm\u00fcne g\u00f6re, maddede say\u0131lan memurlar taraf\u0131ndan, muayenesi yap\u0131lm\u0131\u015f ve i\u015flemleri tamamlanm\u0131\u015f e\u015fyan\u0131n, ikinci muayenesini her zaman yap\u0131labilir. Bu madde \u00e7er\u00e7evesinde yap\u0131lacak denetimler s\u0131ras\u0131nda, say\u0131lan g\u00f6revliler e\u015fyan\u0131n birinci ve ikinci tahlil sonu\u00e7lar\u0131n\u0131n do\u011frulu\u011fundan emin olamad\u0131klar\u0131nda, ba\u015fka tahlillerde yapt\u0131rabileceklerdir. Ancak 243\/3 madde h\u00fckm\u00fc gere\u011fince ikinci tahlil sonucu, e\u015fyan\u0131n teknik \u00f6zelliklerinin ve niteliklerinin belirlenmesi y\u00f6n\u00fcnden kesin kabul edildi\u011finden, ikinci tahlil sonu\u00e7lar\u0131n\u0131n e\u015fyan\u0131n teknik \u00f6zelliklerini ve niteliklerini belirlemede yetersiz oldu\u011fu y\u00f6n\u00fcnde kuvvetli \u015f\u00fcphenin olmas\u0131 gerekmektedir.\u00b2\u2074 Nitekim Dan\u0131\u015ftay da 1615 Say\u0131l\u0131 Kanun d\u00f6nemine ili\u015fkin bir karar\u0131nda, ikinci tahlil d\u00fczenlemesinin, y\u00fck\u00fcml\u00fcn\u00fcn itiraz hakk\u0131na ili\u015fkin bir d\u00fczenleme oldu\u011funu ve bunun idarenin genel denetleme yetkisini k\u0131s\u0131tlamad\u0131\u011f\u0131n\u0131 s\u00f6ylemi\u015ftir.\u00b2\u2075<\/p>\n<p class=\"p1\">\u0130kinci tahlil sonucu, e\u015fyan\u0131n teknik \u00f6zelliklerinin ve niteliklerinin belirlenmesi y\u00f6n\u00fcnden kesin oldu\u011fundan, idari i\u015flemlerin buna g\u00f6re yap\u0131lmas\u0131, verginin belirlenen tarife uygulamas\u0131na g\u00f6re tarh ve tahakkuk ettirilmesi gerekmektedir. \u0130kinci tahlil sonucu ile birlikte tahakkuk ettirilen g\u00fcmr\u00fck vergilerinin ilgilisine bildirilmesi ile buna kar\u015f\u0131 y\u00fck\u00fcml\u00fcn\u00fcn itiraz hakk\u0131n\u0131n olup olmad\u0131\u011f\u0131 konusunda, K\u0131z\u0131lot; y\u00fck\u00fcml\u00fclerin vergi hesaplamas\u0131na esas tutulan teknik mahiyet ve niteliklerinin belirlenmesinde hata bulunmas\u0131 halinde hesaplanm\u0131\u015f olan g\u00fcmr\u00fck vergisine itiraz edebilmeleri i\u00e7in, e\u015fyan\u0131n ikinci tahlilinin yap\u0131lmam\u0131\u015f olmas\u0131 gerekti\u011fini savunmaktad\u0131r.\u00b2\u2076 Buna g\u00f6re, y\u00fck\u00fcml\u00fc, ilk tahlil sonucuna itiraz etmezse, g\u00fcmr\u00fck idaresi bu tahlil sonu\u00e7lar\u0131na g\u00f6re e\u015fyaya uygulanacak g\u00fcmr\u00fck vergilerini tahakkuk ettirece\u011finden, buna kar\u015f\u0131 242. madde gere\u011fince itiraz etme hakk\u0131 bulunacak, e\u011fer birinci tahlil sonucuna itiraz etmi\u015f ve ikinci tahlil yap\u0131lm\u0131\u015fsa bu tahlil sonu\u00e7lar\u0131na g\u00f6re tahakkuk ettirilen vergiye itiraz edemeyecektir. Bununla birlikte K\u0131l\u0131\u00e7\u2019a g\u00f6re, y\u00fck\u00fcml\u00fcler ikinci tahlil sonucuna g\u00f6re tahakkuk ettirilen g\u00fcmr\u00fck vergilerine kar\u015f\u0131 242. maddeye g\u00f6re Ba\u015fm\u00fcd\u00fcrl\u00fc\u011fe itiraz edebilirler. Bu ba\u015fvuru s\u0131ras\u0131nda, e\u015fyan\u0131n kimyevi tahlilinin do\u011fru yap\u0131lmad\u0131\u011f\u0131, eksik yap\u0131ld\u0131\u011f\u0131 ve dolay\u0131s\u0131yla G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu numaras\u0131n\u0131n yanl\u0131\u015f belirlendi\u011fi gerek\u00e7esine dayanmalar\u0131 da m\u00fcmk\u00fcnd\u00fcr.\u00b2\u2077<\/p>\n<p class=\"p2\">Bize g\u00f6re, konu, g\u00fcmr\u00fck idaresince ikinci tahlil sonu\u00e7lar\u0131na g\u00f6re tahakkuk ettirilen g\u00fcmr\u00fck vergilerine kar\u015f\u0131, y\u00fck\u00fcml\u00fclerin idari yarg\u0131ya ba\u015fvurma s\u00fcreci a\u00e7\u0131s\u0131ndan de\u011ferlendirilmelidir. Nitekim g\u00fcmr\u00fck vergilerinde, idari itiraz yollar\u0131 t\u00fcketilmeden idari yarg\u0131ya ba\u015fvurulamaz. G\u00fcmr\u00fck Kanunu\u2019nun 242. maddesinde d\u00fczenlenen itiraz prosed\u00fcr\u00fc, ihtiyari de\u011fil mutlak suretle i\u015fletilmesi gereken bir s\u00fcre\u00e7tir. Bu s\u00fcre\u00e7 i\u015fletilmeden do\u011frudan vergi mahkemelerine gidilemez.\u00b2\u2078 Aksi halde bu durum \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 14\/1-b maddesinde d\u00fczenlenen idari merci tecav\u00fcz\u00fcne sebep olaca\u011f\u0131ndan, mahkemeler taraf\u0131ndan kanunun 15\/1-e maddesine g\u00f6re dilek\u00e7enin ilgili idareye g\u00f6nderilmesine karar verilecektir.<\/p>\n<p class=\"p2\">G\u00fcmr\u00fck Kanunu\u2019nun 243. maddesinde d\u00fczenlenen tahlile itiraz ve ikinci tahlil, \u00f6zel itiraz d\u00fczenlemesi olarak de\u011ferlendirilse de, s\u00f6z konusu d\u00fczenleme, yaln\u0131zca e\u015fyan\u0131n teknik mahiyet ve niteli\u011finin belirlenmesi amac\u0131yla ger\u00e7ekle\u015ftirilen kimyevi tahlil sonu\u00e7lar\u0131na kar\u015f\u0131 ve hen\u00fcz g\u00fcmr\u00fck vergisi tahakkuk ettirilmeden \u00f6nce, bu konudaki teredd\u00fctlerin giderilmesi amac\u0131yla getirilmi\u015f itiraz olana\u011f\u0131d\u0131r. Bu yolla; idarece ger\u00e7ekle\u015ftirilen birinci tahlil sonu\u00e7lar\u0131na g\u00f6re e\u015fyaya ait g\u00fcmr\u00fck vergisi hesaplanmadan \u00f6nce, y\u00fck\u00fcml\u00fcn\u00fcn, tahlilin do\u011fru yap\u0131lmad\u0131\u011f\u0131n\u0131 ya da eksik yap\u0131ld\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnmesi halinde, hen\u00fcz g\u00fcmr\u00fck i\u015flemleri tamamlanmadan bu teredd\u00fcd\u00fcn giderilmesi ama\u00e7lanm\u0131\u015ft\u0131r. Birinci tahlil sonu\u00e7lar\u0131na itiraz \u00fczerine yap\u0131lan ikinci tahlil sonu\u00e7lar\u0131n\u0131n kesin oldu\u011funa ili\u015fkin h\u00fckm\u00fcn amac\u0131 da, yeni bir itiraz olana\u011f\u0131n\u0131n, uyu\u015fmazl\u0131\u011f\u0131n \u00e7\u00f6z\u00fcm\u00fcnden ziyade i\u015flerin s\u00fcr\u00fcncemede kalmas\u0131na sebep olacak \u015fekilde kullan\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmek istenmesidir. Bu nedenle g\u00fcmr\u00fck idaresince ikinci tahlil sonu\u00e7lar\u0131 kesin kabul edilerek idari i\u015flemler buna g\u00f6re yap\u0131lacakt\u0131r.<\/p>\n<p class=\"p1\">\u0130kinci tahlil sonu\u00e7lar\u0131ndan sonra, buna g\u00f6re hesaplanarak, y\u00fck\u00fcml\u00fcs\u00fcne tebli\u011f edilen g\u00fcmr\u00fck vergisine kar\u015f\u0131 itiraz yoluna gidilmesinde bir engel bulunmamaktad\u0131r. Y\u00fck\u00fcml\u00fc, g\u00fcmr\u00fck idaresince yap\u0131lan tahlillerin eksik ya da yanl\u0131\u015f oldu\u011fu d\u00fc\u015f\u00fcncesindeyse, itiraz\u0131n\u0131 konuya ve matraha y\u00f6nelik sebeplere dayanarak ger\u00e7ekle\u015ftirebilmelidir. Y\u00fck\u00fcml\u00fcn\u00fcn itiraz\u0131 g\u00fcmr\u00fck idaresince ciddi g\u00f6r\u00fcl\u00fcrse, yukar\u0131da da a\u00e7\u0131klad\u0131\u011f\u0131m\u0131z gibi, G\u00fcmr\u00fck Kanunu\u2019nun 65. maddesi uyar\u0131nca g\u00fcmr\u00fck i\u015flemleri her zaman denetlenebilece\u011finden yeni bir tahlil yap\u0131lmas\u0131 yolunda karar verebilecektir. E\u011fer itiraz ciddi g\u00f6r\u00fclmez, ikinci tahlil sonu\u00e7lar\u0131n\u0131n ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131 hususunda bir \u015f\u00fcphe bulunmazsa itiraz reddedilecektir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Ret karar\u0131 ile y\u00fck\u00fcml\u00fc, idari yarg\u0131ya ba\u015fvurarak uyu\u015fmazl\u0131\u011f\u0131n vergi mahkemesince \u00e7\u00f6z\u00fcm\u00fcn\u00fc isteyebilecektir. Buna kar\u015f\u0131l\u0131k, ikinci tahlilin yap\u0131lm\u0131\u015f olmas\u0131 halinde, idari itiraz yoluna gidilemeyece\u011fini s\u00f6ylemek, y\u00fck\u00fcml\u00fcn\u00fcn idari yarg\u0131ya ba\u015fvurma hakk\u0131n\u0131n da yok olmas\u0131na sebep olaca\u011f\u0131 gibi, bizce mevzuat h\u00fck\u00fcmlerinde ikinci tahlil sonu\u00e7lar\u0131na g\u00f6re tahakkuk ettirilen vergiye itiraz i\u00e7in engel bir h\u00fck\u00fcm yoktur.<span class=\"Apple-converted-space\">\u00a0 <\/span>\u0130kinci tahlil sonu\u00e7lar\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131 halinde itiraz yoluna gidilemeyece\u011fine dair kural 1615 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu d\u00f6neminde, kanunun 78\/1-1. maddesi ile d\u00fczenlenmi\u015f bulunmaktayd\u0131.\u00b2\u2079 S\u00f6z konusu madde h\u00fckm\u00fcnde, <i>e\u015fyan\u0131n vergi tahakkukuna esas tutulan teknik mahiyet ve niteliklerinin tayin ve tespitinde isabetsizlik bulunmas\u0131 <\/i>g\u00fcmr\u00fck vergisi tahakkuklar\u0131na kar\u015f\u0131 bir itiraz sebebi olarak say\u0131l\u0131\u015f ancak ayn\u0131 bentte, <i>ikinci tahlil yap\u0131lm\u0131\u015fsa bu h\u00fckm\u00fcn uygulanmayaca\u011f\u0131<\/i> d\u00fczenlemesi getirilmi\u015fti. 1615 say\u0131l\u0131 Kanun d\u00f6neminde kanun h\u00fckm\u00fcyle kabul edilmi\u015f olan bu kural kar\u015f\u0131s\u0131nda, buna ili\u015fkin bir tart\u0131\u015fma da s\u00f6z konusu olmam\u0131\u015ft\u0131r.\u00b3\u2070<span class=\"Apple-converted-space\">\u00a0 <\/span>1999 y\u0131l\u0131nda yap\u0131lan kanun de\u011fi\u015fikli\u011fi ve 4458 say\u0131l\u0131 kanunun kabul\u00fc ile ikinci tahlilin yap\u0131lm\u0131\u015f olmas\u0131n\u0131n itiraz hakk\u0131n\u0131 kald\u0131raca\u011f\u0131na y\u00f6nelik bir d\u00fczenlemeye yer verilmedi\u011finden, ikinci tahlil sonu\u00e7lar\u0131na kar\u015f\u0131 itiraz yoluna gidilebilmesi gerekmektedir.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<pre class=\"p1\"><span class=\"s1\"><sup>1<\/sup><\/span> RG. 7.7. 2009 \/ 27281\r\n\r\n<span class=\"s1\"><sup>2<\/sup><\/span> <b>5911 Say\u0131l\u0131 Kanun Tasar\u0131 ve Gerek\u00e7esi Madde 39:<\/b> 242. maddede yap\u0131lan de\u011fi\u015fiklikle, y\u00fck\u00fcml\u00fclerin kendilerine tebli\u011f edilen g\u00fcmr\u00fck vergileri, cezalar ve idari kararlara kar\u015f\u0131 tebli\u011f tarihinden itibaren on be\u015f g\u00fcn i\u00e7inde itiraz edebilmeleri h\u00fckm\u00fc getirilmi\u015ftir. Uygulamada beklenen sonucu vermeyen tebli\u011f edilen g\u00fcmr\u00fck vergileri i\u00e7in d\u00fczeltme talebinde bulunma m\u00fcessesesinden vazge\u00e7ilmi\u015ftir.\r\n\r\n<span class=\"s1\"><sup>3<\/sup><\/span> <b>\u00c7elik<\/b>, s. 79;<span class=\"Apple-converted-space\">\u00a0 <\/span><b>Tuncer<\/b>, s.285; <b>K\u0131z\u0131lot<\/b>,<span class=\"Apple-converted-space\">\u00a0 <\/span>s.476\r\n\r\n<span class=\"s1\"><sup>4<\/sup><\/span> <b>\u00c7elik<\/b>, s.80; <b>K\u0131z\u0131lot<\/b>,<span class=\"Apple-converted-space\">\u00a0 <\/span>s.476; <b>K\u0131l\u0131\u00e7<\/b>, s.158\r\n\r\n<span class=\"s1\"><sup>5<\/sup><\/span> D\u015f. 7.D. 19.12.2005 g\u00fcn ve E. 2004\/2388, K. 2005\/3301)\r\n\r\n<span class=\"s1\"><sup>6<\/sup><\/span> <b>G\u00f6k\u00e7elik<\/b>, s. 56\r\n\r\n<span class=\"s1\"><sup>7<\/sup><\/span> \u201c.. <i>Her ne kadar, ba\u015fka verilerle do\u011frulanmad\u0131\u011f\u0131 s\u00fcrece yaln\u0131zca an\u0131lan listede g\u00f6sterilen k\u0131ymetin e\u015fyan\u0131n ger\u00e7ek k\u0131ymeti olarak al\u0131nmas\u0131 olanakl\u0131 de\u011fil ise de; Dairemizin E:2005\/3461 ve 3462 say\u0131lar\u0131nda kay\u0131tl\u0131 dosyalardaki bilgi ve belgelerden, ayn\u0131 ihracat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenen ve y\u00fckleme listeleri ile birlikte \u00f6zet beyan ekinde bulunan faturalarda g\u00f6sterilen k\u0131ymetlerin, an\u0131lan listelerde g\u00f6sterilen k\u0131ymetlerle ayn\u0131 oldu\u011funun anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda, g\u00fcmr\u00fc\u011fe ibraz edilen faturada g\u00f6sterilen k\u0131ymetin ger\u00e7ek sat\u0131\u015f bedeli olmad\u0131\u011f\u0131, ger\u00e7ek sat\u0131\u015f bedelinin, \u00f6zet beyan eki y\u00fckleme listesinde g\u00f6sterilen k\u0131ymet oldu\u011fu sonucuna var\u0131lmaktad\u0131r. \r\n\u2026. Bu bak\u0131mdan; davac\u0131n\u0131n bor\u00e7land\u0131\u011f\u0131 ger\u00e7ek sat\u0131\u015f bedelini g\u00f6steren y\u00fckleme listesinde g\u00f6sterilen tutardan hareketle yap\u0131lan ek tahakkukta hukuka ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131ndan, aksi yolda verilen temyize konu kararda isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/i> D\u015f. 7.D. 24.5.2007 g\u00fcn ve E. 2005\/3460, K. 2007\/2521, \u201c.. <i>e\u015fyan\u0131n \u00fcreticisinin d\u00fczenledi\u011fi faturan\u0131n onayl\u0131 \u00f6rne\u011finin ibraz edilmedi\u011finden bahisle, e\u015fyan\u0131n g\u00fcmr\u00fck vergisine esas k\u0131ymetinin belirlenmesinde ilk kural olan sat\u0131\u015f bedeli y\u00f6ntemi atlan\u0131larak, ayn\u0131 e\u015fyan\u0131n sat\u0131\u015f bedeli y\u00f6ntemine g\u00f6re ek tahakkuk yap\u0131lm\u0131\u015fsa da; hukuki d\u00fczenlemelere g\u00f6re beyan\u0131n belgelendirilmesi i\u00e7in sunulmas\u0131 zorunlu olmayan an\u0131lan belgenin ibraz edilmemesi, sat\u0131\u015f bedeli y\u00f6nteminin atlan\u0131lmas\u0131 i\u00e7in yasada aranan ko\u015fullar\u0131n ger\u00e7ekle\u015fti\u011fi saptanmad\u0131k\u00e7a, bu y\u00f6ntemin ge\u00e7ilmesi i\u00e7in yeterli bir neden de\u011fildir. Bu itibarla, sat\u0131\u015f bedeli y\u00f6nteminin ge\u00e7ilmesi suretiyle ek tahakkuk yap\u0131lmas\u0131nda mevzuata uyarl\u0131k bulunmad\u0131\u011f\u0131ndan, aksi yolda verilen vergi mahkemesi karar\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/i> D\u015f, 7.D. 14.3.2006 g\u00fcn ve E. 2004\/825, K. 2006818\r\n\r\n<span class=\"s1\"><sup>8<\/sup><\/span> <b>K\u0131z\u0131lot<\/b>, s.477; <b>K\u0131l\u0131\u00e7<\/b>, s.119\r\n\r\n<span class=\"s1\"><sup>9 <\/sup><\/span>Y\u00fck\u00fcml\u00fc, ithal edece\u011fi e\u015fyay\u0131 serbest dola\u015f\u0131ma giri\u015f beyannamesi ile g\u00fcmr\u00fck idaresine beyan etmektedir. Beyan edilen e\u015fyaya ba\u011fl\u0131 olarak eksik bilgilerin olup olmad\u0131\u011f\u0131, vergi oran\u0131, vergi hesaplamas\u0131, hangi belgelerin eklenece\u011fi gibi hususlar\u0131, beyan\u0131n hemen tamam\u0131na yak\u0131n\u0131n bilgisayar ortam\u0131nda yap\u0131ld\u0131\u011f\u0131 g\u00fcmr\u00fck idarelerinde, B\u0130LE Sistemi (B\u0130Lgisayarl\u0131 G\u00fcmr\u00fck Etkinlikleri Sistemi) denen bilgisayar program\u0131 taraf\u0131ndan kontrol edilmektedir. Bu noktadan itibaren program taraf\u0131ndan beyanname; ye\u015fil, sar\u0131, mavi veya k\u0131rm\u0131z\u0131 olmak \u00fczere 4 farkl\u0131 hatta y\u00f6nlendirilmektedir.\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>Ye\u015fil hatta y\u00f6nlendirilmesi halinde beyan\u0131n veya e\u015fyan\u0131n muayenesi yap\u0131lmamakta, y\u00fck\u00fcml\u00fc banka veya saymanl\u0131\u011fa vergiyi \u00f6dedikten sonra e\u015fyas\u0131n\u0131 teslim almaktad\u0131r.\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>Sar\u0131 hatta y\u00f6nlendirilmesi halinde beyanname g\u00fcmr\u00fck muayene memuru taraf\u0131ndan incelenmekte, beyan ve eki belgeler \u00fczerinde farkl\u0131l\u0131k olmamas\u0131 halinde e\u015fyan\u0131n vergileri tahsil edildikten sonra e\u015fya teslim edilmektedir.\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>K\u0131rm\u0131z\u0131 hatta y\u00f6nlendirilen beyanname kapsam\u0131 e\u015fyan\u0131n fiziki muayenesi yap\u0131lmakta, beyanname ve ekleri incelendikten sonra verginin tahsilinin ard\u0131ndan e\u015fya teslim edilmektedir.\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>Mavi hattan ise sadece belirli nitelikteki ki\u015filer yararlanabilmekte, bu hatta giden e\u015fya ye\u015fil hatta oldu\u011fu gibi denetlenmeden vergiler yat\u0131r\u0131ld\u0131ktan sonra teslim edilmektedir. Ancak bu durumda e\u015fyan\u0131n kontrol\u00fc y\u00fck\u00fcml\u00fc taraf\u0131ndan bilinmeyen bir zamanda, e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131 yerde yap\u0131lmaktad\u0131r. (<b>K\u0131z\u0131lot<\/b>, s.473), \u201c<i>G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 179'uncu maddesinde de beyan\u0131n kontrol\u00fcne ili\u015fkin h\u00fck\u00fcmlere yer verilmi\u015f; \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da, beyan\u0131n kontrol\u00fc amac\u0131yla beyannamenin kabul\u00fcnden sonra bilgisayar sistemi taraf\u0131ndan risk kriterlerine g\u00f6re muayene t\u00fcr\u00fc ve g\u00f6revli muayene memurunun otomatik olarak belirlenece\u011fi, muayenenin t\u00fcr\u00fcn\u00fcn k\u0131rm\u0131z\u0131, sar\u0131, mavi, ye\u015fil hat kriterlerine g\u00f6re belirlenece\u011fi; k\u0131rm\u0131z\u0131 hatt\u0131n e\u015fyan\u0131n fiziki muayenesi ile belge kontrol\u00fcn\u00fcn de yap\u0131ld\u0131\u011f\u0131 hat oldu\u011fu h\u00fckm\u00fcne yer verilmi\u015ftir.\u201d D\u015f. 7.D. 27.2.2007 g\u00fcn ve E. 57\/2006,K.<span class=\"Apple-converted-space\">\u00a0 <\/span>733\/2007 <\/i>\r\n\r\n<span class=\"s1\"><sup>10<\/sup><\/span><b> K\u0131z\u0131lot<\/b>, s.477\r\n\r\n<span class=\"s1\"><sup>11 <\/sup><\/span><b>\u00c7elik<\/b>, s.80; <b>K\u0131l\u0131\u00e7<\/b>, s.118\r\n\r\n<span class=\"s1\"><sup>12 <\/sup><\/span><b>Toprak<\/b>, s.64; <b>Tuncer<\/b>, s.100; <b>K\u0131z\u0131lot<\/b>, s.477\r\n\r\n<span class=\"s1\"><sup>13<\/sup><\/span> RG. 25.5.1964\/11711\r\n\r\n<span class=\"s1\"><sup>14<\/sup><\/span> \u201c<i>Dosyada mevcut bulunan her iki ayakkab\u0131ya ait fatura ve katalog incelenerek e\u015fyalar\u0131n niteli\u011finin ortaya konulmas\u0131 ve G\u00fcmr\u00fck Giri\u015f Tarife Cetveli \u0130zahnamesinde yer alan a\u00e7\u0131klamalar\u0131n yorumlanmas\u0131 suretiyle, ayakkab\u0131lar\u0131n yer almas\u0131 gereken tarife ve istatistik pozisyonunun mahkemece belirlenmesi m\u00fcmk\u00fcn oldu\u011fu halde\u2026 yaz\u0131l\u0131 gerek\u00e7eyle h\u00fck\u00fcm tesisinde isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/i> D\u015f. 7. D. 15.12.2005 g\u00fcn ve E. 2003\/2965, K. 2005\/3278, Ayn\u0131 y\u00f6nde, D\u015f. 7. D. 5.12.2005 g\u00fcn ve E. 2005\/451, K.2005\/3089; D\u015f. 7. D. 9.12.2004 g\u00fcn ve E. 2003\/2888, K. 2004\/3296\r\n\r\n<span class=\"s1\"><sup>15<\/sup><\/span> <b>K\u0131z\u0131lot<\/b>, s.478; <b>K\u0131l\u0131\u00e7<\/b>, s.110; \u201c<i>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, \u0130zahnamede, k\u00fcspelere uygulanacak pozisyonun tespitinde k\u00fcspedeki ya\u011f oran\u0131 de\u011fil, k\u00fcspenin elde edildi\u011fi ya\u011fl\u0131 tohumlardan bitkisel kat\u0131 veya s\u0131v\u0131 ya\u011f \u00fcretilip \u00fcretilmedi\u011fi ana kriter olarak benimsenmi\u015ftir. Buna g\u00f6re, ya\u011fl\u0131 tohum ve meyvelerin (ya\u011f elde etmek amac\u0131yla olmaks\u0131z\u0131n) yaln\u0131zca \u00f6\u011f\u00fct\u00fclmesi veya par\u00e7alanmas\u0131 suretiyle elde edilen k\u00fcspelere 12.08; ya\u011fl\u0131, tohumlardan \u00e7\u00f6z\u00fcc\u00fcler arac\u0131l\u0131\u011f\u0131yla veya prese edilmek suretiyle veya santrif\u00fcj vas\u0131tas\u0131yla bitkisel ya\u011f \u00e7\u0131kart\u0131lmas\u0131ndan arta kalan k\u00fcspelere ise 23.06 pozisyonunun uygulanmas\u0131 icap etmektedir. Dosyan\u0131n incelenmesinden, y\u00fck\u00fcml\u00fc \u015firket\u00e7e Bulgaristan'dan ithal edilen k\u00fcspenin, ay\u00e7i\u00e7e\u011fi tohumundan, prese edilmek suretiyle ham ya\u011f \u00e7\u0131kart\u0131lmas\u0131ndan sonra kalan k\u00fcspe oldu\u011fu anla\u015f\u0131lmakla, s\u00f6z konusu k\u00fcspenin beyan edildi\u011fi gibi 23.06.30.00 tarife ve istatistik pozisyonunda vergilendirilmesi gerekti\u011fi hk.\u201d<\/i>\r\n\r\n<span class=\"s1\"><sup>16<\/sup><\/span> \u201c<i>Amerika Birle\u015fik Devletlerinin T\u00fcrkiye'de ta\u015f\u0131nmaz kiralamas\u0131 halinde uluslararas\u0131 kurulu\u015flara tan\u0131nan katma de\u011fer vergisi muafiyetinden yararlanamamas\u0131 nedeniyle ad\u0131 ge\u00e7en devlete kiralanan ta\u015f\u0131nmazlar i\u00e7in diplomatik istisna kapsam\u0131nda de\u011ferlendirme yap\u0131larak indirim yap\u0131lamayaca\u011f\u0131 hk.\u201d<\/i><b> <\/b>D\u015f. 7. D. 30.11.1989 g\u00fcn ve E. 1986\/1203, K. 1989\/2781, <i>T\u00fcrkiye Cumhuriyeti ve Avrupa K\u00f6m\u00fcr ve \u00c7elik Toplulu\u011fu Aras\u0131nda, Avrupa K\u00f6m\u00fcr ve \u00c7elik Toplulu\u011funu Kuran Anla\u015fman\u0131n Yetki Alan\u0131na Giren \u00dcr\u00fcnlerin Ticareti ile \u0130lgili Anla\u015fma Uyar\u0131nca Kurulan Ortak Komite'nin 19.9.1999 tarih ve 23821 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanan 8 Temmuz 1999 tarihli ve 2\/99 say\u0131l\u0131 Karar\u0131n\u0131n, yay\u0131m tarihinden itibaren ilgililer hakk\u0131nda h\u00fck\u00fcm ifade edece\u011finden, Ortak Komite karar\u0131n\u0131n, yay\u0131mland\u0131\u011f\u0131 19.9.1999 tarihinden \u00f6nce,17.3.1999 tarih ve 1517 say\u0131l\u0131 g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile ihra\u00e7 edilen e\u015fyalara ili\u015fkin olarak, telafi edici vergi tahakkuk ettirilemeyece\u011fi hk.<\/i>.\u201d D\u015f. 7. D. 30.6.2005 g\u00fcn ve E. 2001\/4650, K. 2005\/1507\r\n\r\n<span class=\"s1\"><sup>17<\/sup><\/span> <b>\u00c7elik<\/b>, s.81; <b>K\u0131z\u0131lot<\/b>, s. 478; <b>K\u0131l\u0131\u00e7<\/b>, s. 159\r\n\r\n<span class=\"s1\"><sup>18<\/sup><\/span> <b>K\u0131z\u0131lot<\/b>, s. 478; <b>K\u0131l\u0131\u00e7<\/b>, s.159; <b>Aydo\u011fan<\/b>\r\n\r\n<span class=\"s1\"><sup>19<\/sup><\/span> <b>\u00c7elik<\/b>, s.81; <b>K\u0131z\u0131lot<\/b>, s. 479; <b>K\u0131l\u0131\u00e7<\/b>, s.159\r\n\r\n<span class=\"s1\"><sup>20<\/sup><\/span> <b>K\u0131z\u0131lot<\/b>, s. 479; <b>K\u0131l\u0131\u00e7<\/b>, s.160\r\n\r\n<span class=\"s1\"><sup>21<\/sup><\/span> <b>Kozan<\/b>, s.624; <b>Tuncer<\/b>, s.289\r\n\r\n<span class=\"s1\"><sup>22<\/sup><\/span> <b>Kozan<\/b>, s. 625; <b>Tuncer<\/b>, s. 290\r\n\r\n<span class=\"s2\"><sup>23<\/sup><\/span> <b>MADDE 65- 1. <\/b>G\u00fcmr\u00fck idareleri, beyan\u0131n do\u011frulu\u011funu ara\u015ft\u0131rmak \u00fczere;\r\n\r\na) Beyanname ile ilgili ve beyannameye ekli belgeleri kontrol edebilir ve beyannamenin i\u00e7erdi\u011fi bilgilerin do\u011frulu\u011funu ara\u015ft\u0131rmak amac\u0131 ile beyan sahibinden di\u011fer belgeleri de vermesini isteyebilir,\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 <\/span>b) E\u015fyay\u0131 muayene edebilir ve ayr\u0131nt\u0131l\u0131 muayene veya tahlil amac\u0131yla numune alabilirler.<span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 <\/span><b> 2. <\/b>Beyanname kapsam\u0131 e\u015fyan\u0131n muayene edilmesi halinde, muayene sonu\u00e7lar\u0131, muayene edilmemesi halinde ise beyannamede yer alan bilgiler, e\u015fyan\u0131n tabi oldu\u011fu g\u00fcmr\u00fck rejimi h\u00fck\u00fcmlerinin uygulanmas\u0131nda esas al\u0131n\u0131r.\r\n\r\n<span class=\"Apple-converted-space\">\u00a0 <\/span><b> 3. <\/b>Kontrol amac\u0131yla g\u00fcmr\u00fck m\u00fcfetti\u015fleri, g\u00fcmr\u00fck m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131, kontrol\u00f6rler, stajyer kontrol\u00f6rler ve g\u00fcmr\u00fck idare amirleri muayenesi yap\u0131lm\u0131\u015f ve i\u015flemleri tamamlanm\u0131\u015f e\u015fyan\u0131n ikinci muayenesini her zaman yapabilirler. Keza, s\u00f6z\u00fc edilenler g\u00fcmr\u00fck i\u015flemlerini her a\u015famada denetlemeye yetkilidirler.\r\n\r\n<b> 4. <\/b>Beyannameyi kontrol edenler ile muayeneyi ve ikinci muayeneyi yapanlar, yapt\u0131klar\u0131 kontrolden veya muayeneden, g\u00fcmr\u00fck vergilerinin hesaplanmas\u0131ndan ya da muafiyet h\u00fck\u00fcmlerinin uygulanmas\u0131ndan, duruma g\u00f6re tek ba\u015flar\u0131na veya m\u00fcteselsilen sorumludurlar\r\n\r\n<span class=\"s1\"><sup>24<\/sup><\/span> <b>K\u0131l\u0131\u00e7<\/b>, s. 61\r\n\r\n<span class=\"s1\"><sup>25<\/sup><\/span> \u201c<i>G\u00fcmr\u00fck idare amirleri taraf\u0131ndan g\u00fcmr\u00fck i\u015flemlerinin her safhada e\u015fya hakk\u0131nda muayene ve denetleme yapt\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Nitekim olayda da e\u015fyan\u0131n yapt\u0131r\u0131lan ikinci muayenesinde g\u00fcmr\u00fck tarife cetvelinin 75.05 pozisyonunda anodit \u015fekilde elde edilmi\u015f nikel katot oldu\u011fu tesbit edilerek g\u00fcmr\u00fck vergisi tahakkuku yap\u0131lm\u0131\u015ft\u0131r. Tahlile itiraz\u0131 d\u00fczenleyen 1615 say\u0131l\u0131 Kanunun 83. maddesi h\u00fckm\u00fc y\u00fck\u00fcml\u00fclerin itiraz hakk\u0131na ili\u015fkin bir h\u00fck\u00fcm olup, idarenin 70. maddede yer alan genel denetleme yetkisini k\u0131s\u0131tlamamaktad\u0131r. Bu nedenle ikinci tahlili istemek hakk\u0131n\u0131 m\u00fckellefe ait oldu\u011fundan bahisle g\u00fcmr\u00fc\u011f\u00fcn vergi tahakkukuna esas ald\u0131\u011f\u0131 i\u015flemin iptali yolundaki Mahkeme karar\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir.\u201d D\u015f. 7.D 29.12.1989 g\u00fcn ve E. 1986\/1853, K. 1989\/3154<\/i>, (<span class=\"s4\">www.danistay.gov.tr)<\/span>\r\n\r\n<span class=\"s1\"><sup>26<\/sup><\/span> <b>\u00c7elik<\/b>, s. 79; <b>K\u0131z\u0131lot<\/b>, s. 476\r\n\r\n<span class=\"s1\"><sup>27<\/sup><\/span> <b>K\u0131l\u0131\u00e7<\/b>, s. 59\r\n\r\n<span class=\"s1\"><sup>28<\/sup><\/span><b> <\/b>\u201c<i>\u0130tiraz edilmeksizin kesinle\u015fen g\u00fcmr\u00fck vergi ve resimlerine sonradan yap\u0131lan itiraz \u00fczerine idarece tesis edilen i\u015fleme kar\u015f\u0131 a\u00e7\u0131lan davan\u0131n incelenemeyece\u011fi hk.\u201d<\/i> D\u015f. 7.D. 4.3.1999 g\u00fcn ve E. 1998\/899, K. 1999\/899\r\n\r\n<span class=\"s1\"><sup>29<\/sup><\/span> <b>D\u00f6lek<\/b>, s.890; <b>K\u00fc\u00e7\u00fckkutlu<\/b>, s. 32\r\n\r\n<span class=\"s1\"><sup>30<\/sup><\/span> Bkz. <b>\u00c7elik<\/b>, s. 79; <b>Toprak<\/b>, s.245; <b>Ko\u00e7<\/b>, s.61; <b>Erbay<\/b>, s.57<\/pre>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<pre class=\"p1\"><b>YARARLANILAN KAYNAKLAR <\/b>\r\n\r\n<b>\u00c7EL\u0130K <\/b>Binnur, D\u0131\u015f Ticaretten Al\u0131nan Vergilerden G\u00fcmr\u00fck Vergisi Hukuku, Ankara, 1999\r\n\r\n<b>TUNCER <\/b>Selehattin, G\u00fcmr\u00fckler Ve G\u00fcmr\u00fck Vergileri (Teori - Uygulama), Ankara, 2001\r\n\r\n<b>TUNCER<\/b> Denizhan, Doktora Tezi, Uluda\u011f \u00dcnv. Vergi Tekni\u011fi A\u00e7\u0131s\u0131ndan G\u00fcmr\u00fck Vergilerinin De\u011ferlendirilmesi, Bursa, 2007, <a href=\"http:\/\/tez2.yok.gov.tr\/\"><span class=\"s1\">http:\/\/tez2.yok.gov.tr\/<\/span><\/a>\r\n\r\n<b>KIZILOT<\/b>, \u015e\u00fckr\u00fc\/ <b>KIZILOT<\/b>, Zuhal; Vergi \u0130htilaflar\u0131 ve \u00c7\u00f6z\u00fcm Yollar\u0131, (Yakla\u015f\u0131m Yay\u0131nc\u0131l\u0131k), G\u00fcncellenmi\u015f 13. Bask\u0131, Ankara 2008\r\n\r\n<b>KILI\u00c7<\/b>, Kaptan; Yeni G\u00fcmr\u00fck Kanunu De\u011fi\u015fikli\u011fine G\u00f6re G\u00fcmr\u00fck Uyu\u015fmazl\u0131klar\u0131 Ve \u00c7\u00f6z\u00fcm Yollar\u0131 G\u00fcmr\u00fck Kabahatleri Ve Uygulamas\u0131, Ankara 2009\r\n\r\n<b>G\u00d6K\u00c7EL\u0130K <\/b>Cahit, G\u00fcmr\u00fck Rejimleri, Ankara, 2005\r\n\r\n<b>D\u00d6LEK <\/b>Ali, D\u0131\u015f Ticaret G\u00fcmr\u00fck Kambiyo ve \u0130lgili Mevzuat, 1. Bask\u0131, \u0130stanbul, 1999\r\n\r\n<b>AYDO\u011eAN<\/b>, Hasan; \u201cD\u0131\u015f Ticarette E\u015fya Men\u015feinin \u00d6nemi ve Sorunlar\u201d, <span class=\"s2\">http:\/\/www.dunya. com\/haber.asp?id=74275<\/span>\r\n\r\n<b>KO\u00c7<\/b>, Cevat; \u201cG\u00fcmr\u00fck Vergilerinde \u0130tiraz, D\u00fczeltme Ve Yarg\u0131 Yolu\u201d,Vergi D\u00fcnyas\u0131, Y\u0131l.11, Say\u0131.130, Haziran 1992\r\n\r\n<b>ERBAY<\/b>, Cemal; G\u00fcmr\u00fck Mevzuat\u0131, (Maliye Ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131 Ara\u015ft\u0131rma Planlama Ve Koordinasyon Kurulu Yay\u0131n\u0131 no:1986\/281), Ankara 1987\r\n\r\n<b>K\u00dc\u00c7\u00dcKKUTLU<\/b>, Nam\u0131k; G\u00fcmr\u00fck Mevzuat\u0131, (\u0130stanbul Ticaret Odas\u0131 Yay\u0131n\u0131 Yay\u0131n No:1998-28), \u0130stanbul 1998\r\n\r\n<b>TOPRAK<\/b>, Vam\u0131k; G\u00fcmr\u00fck Mevzuat\u0131 ve Tatbikat\u0131; (Sevin\u00e7 Matbaas\u0131), Ankara 1967<\/pre>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunundan kaynaklanan g\u00fcmr\u00fck vergisi uyu\u015fmazl\u0131klar\u0131n\u0131n, idari a\u015famada \u00e7\u00f6z\u00fcm yollar\u0131na ili\u015fkin d\u00fczenlemeler, G\u00fcmr\u00fck Kanunu\u2019nda k\u00f6kl\u00fc de\u011fi\u015fiklik yapan 18.6.2009 tarih ve 5911 say\u0131l\u0131 Kanunla yeniden d\u00fczenlenmi\u015ftir. De\u011fi\u015fiklik \u00f6ncesinde G\u00fcmr\u00fck Kanunu\u2019yla benimsenen idari ba\u015fvuru yollar\u0131; d\u00fczeltme talebi, itiraz ve tahlile itiraz iken, 5911 say\u0131l\u0131 Kanunla\u00b9 d\u00fczeltme talebi uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bu d\u00fczenlemeden sonra, y\u00fck\u00fcml\u00fcler kendilerine [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5140,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[65],"tags":[],"class_list":["post-5229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/gnhukuk.com\/de\/wp-content\/uploads\/2023\/06\/blog_Gumruk_Hukuku-01.png?fit=1920%2C1128&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts\/5229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/comments?post=5229"}],"version-history":[{"count":0,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts\/5229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/media\/5140"}],"wp:attachment":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/media?parent=5229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/categories?post=5229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/tags?post=5229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}