{"id":5030,"date":"2023-06-25T09:00:14","date_gmt":"2023-06-25T06:00:14","guid":{"rendered":"http:\/\/gnhukuk.com\/en\/?p=5030"},"modified":"2023-07-01T15:54:12","modified_gmt":"2023-07-01T12:54:12","slug":"gumruk-uyusmazliklarinin-yargisal-cozumu","status":"publish","type":"post","link":"https:\/\/gnhukuk.com\/en\/gumruk-uyusmazliklarinin-yargisal-cozumu\/","title":{"rendered":"G\u00fcmr\u00fck Uyu\u015fmazl\u0131klar\u0131n\u0131n Yarg\u0131sal \u00c7\u00f6z\u00fcm\u00fc"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][g5element_heading title=&#8221;A. Genel Olarak&#8221; tag_html=&#8221;3&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">\u0130dare ile y\u00fck\u00fcml\u00fc aras\u0131ndaki g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131, idari itiraz a\u015famas\u0131nda \u00e7\u00f6z\u00fclemedi\u011fi takdirde, y\u00fck\u00fcml\u00fcler idari yarg\u0131ya ba\u015fvurma hakk\u0131na sahiptir. \u0130darenin her t\u00fcrl\u00fc eylem ve i\u015flemlerine kar\u015f\u0131 yarg\u0131 yolunun a\u00e7\u0131k oldu\u011funu d\u00fczenleyen, Anayasan\u0131n 125. maddesi ve G\u00fcmr\u00fck Kanunu\u2019ndaki idari yarg\u0131ya ba\u015fvuruya ili\u015fkin itirazlar ba\u015fl\u0131kl\u0131 242. maddenin f\u0131kras\u0131nda, \u201c<i>\u0130tiraz\u0131n reddi kararlar\u0131na kar\u015f\u0131 i\u015flemin yap\u0131ld\u0131\u011f\u0131 yerdeki idari yarg\u0131 mercilerine ba\u015fvurulabilir<\/i>.\u201d \u0130fadesi ile bu, h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p class=\"p2\">Bundan sonra 2577 Say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun\u00b9 uygulanmas\u0131 s\u00f6z konusundur. Kanunun kapsam ve nitelik ba\u015fl\u0131kl\u0131 1. maddesinde d\u00fczenlenmesine g\u00f6re; \u201c<i>Dan\u0131\u015ftay, b\u00f6lge idare mahkemeleri, idare mahkemeleri ve vergi mahkemelerinin g\u00f6revine giren uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fc, bu Kanunda g\u00f6sterilen usullere tabidir.\u201d <\/i>Di\u011fer yandan, 2576 say\u0131l\u0131 B\u00f6lge \u0130dare Mahkemeleri, \u0130dare Mahkemeleri Ve Vergi Mahkemelerinin Kurulu\u015fu Ve G\u00f6revleri Hakk\u0131nda Kanun\u2019un\u00b2 6. Maddesine g\u00f6re; Vergi mahkemeleri<i>,<\/i> genel b\u00fct\u00e7eye, il \u00f6zel idareleri, belediye ve k\u00f6ylere ait vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcmler ve bunlar\u0131n zam ve cezalar\u0131 ile tarifelere ili\u015fkin davalar\u0131 g\u00f6rmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p class=\"p1\"><i> <\/i>S\u00f6z konusu yasa d\u00fczenlemeleri g\u00fcmr\u00fck vergisi uyu\u015fmazl\u0131klar\u0131n\u0131 da kapsamaktad\u0131r. Bu bak\u0131mdan, Vergi Usul Kanunu kapsam\u0131na giren vergi, resim ve har\u00e7larla, g\u00fcmr\u00fck vergileri aras\u0131nda idari yarg\u0131 a\u015famas\u0131nda bir fark bulunmamaktad\u0131r. Her iki vergi grubunun da anla\u015fmazl\u0131klar\u0131n idari yarg\u0131 a\u015famas\u0131nda \u00e7\u00f6z\u00fcmlenmeleri ayn\u0131 usul ve y\u00f6ntemlere tabi olacakt\u0131r.\u00b3<\/p>\n<p class=\"p3\">B\u00f6yle olmakla birlikte, G\u00fcmr\u00fck Kanunu\u2019nun Anayasa Mahkemesince\u2074 18.10.2005 tarihinde iptal edilen 245. Maddesinin 2. ve 3. f\u0131kralar\u0131nda idari yarg\u0131lama usul\u00fcne ili\u015fkin \u00f6zel d\u00fczenlemeler yer almakta, idari yarg\u0131 yerine ba\u015fvurulmas\u0131 halinde ge\u00e7erli olacak temel ilkeler belirlenmi\u015f bulunmaktayd\u0131. Ancak Anayasaya ayk\u0131r\u0131 bulunan bu h\u00fck\u00fcmlerin 18.10.2005 tarihinde iptali ile g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131n\u0131n idari yarg\u0131 a\u015famas\u0131nda \u0130dari Yarg\u0131lama Usul Kanunu\u2019na istisna getiren hi\u00e7bir h\u00fckm\u00fc kalmam\u0131\u015f bulunmaktad\u0131r.<\/p>\n<p class=\"p3\">Bu b\u00f6l\u00fcmde, Vergi Usul Kanunu kapsam\u0131na giren vergilere kar\u015f\u0131 idari yarg\u0131ya ba\u015fvurudan farkl\u0131 olarak, g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131nda idari yarg\u0131ya ba\u015fvuruda \u00f6n ko\u015ful ve Anayasa Mahkemesi karar\u0131ndan \u00f6nce G\u00fcmr\u00fck Kanunu\u2019nda yarg\u0131lama usul\u00fcne ili\u015fkin \u00f6zel durumlar ile iptal karar\u0131n\u0131n etkileri incelenecektir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;B. G\u00fcmr\u00fck Uyu\u015fmazl\u0131klar\u0131nda \u0130dari Yarg\u0131ya Ba\u015fvuru S\u00fcreci&#8221; tag_html=&#8221;3&#8243;][g5element_space spacing=&#8221;15&#8243;][g5element_heading title=&#8221;1. \u0130dari Yarg\u0131ya Ba\u015fvuruda \u00d6n Ko\u015ful&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019nda idari yarg\u0131ya ba\u015fvuru a\u015famas\u0131 da t\u00fcm itiraz yollar\u0131n\u0131n d\u00fczenlendi\u011fi 242. maddede d\u00fczenlenmi\u015ftir. Maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda h\u00fck\u00fcm alt\u0131na al\u0131nan <i>\u201c\u0130tiraz\u0131n reddi kararlar\u0131na kar\u015f\u0131 i\u015flemin yap\u0131ld\u0131\u011f\u0131 yerdeki idari yarg\u0131 mercilerine ba\u015fvurulabilir<\/i>.\u201d ifadesi ile idari itiraz yollar\u0131 t\u00fcketilmeden idari yarg\u0131ya ba\u015fvurulamayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p class=\"p2\">Y\u00fck\u00fcml\u00fcs\u00fcnce yukar\u0131da a\u00e7\u0131klanan mercilere s\u00fcresi i\u00e7inde idari ba\u015fvurular\u0131n yap\u0131lm\u0131\u015f olmas\u0131 ve itirazlar\u0131n kabul edilmemi\u015f olmas\u0131 halinde idari yarg\u0131 yoluna gidilebilecektir.\u2075 Daha \u00f6nce de belirtti\u011fimiz gibi, bu yol t\u00fcketilmeden, uyu\u015fmazl\u0131\u011f\u0131n idari yarg\u0131ya ta\u015f\u0131nd\u0131\u011f\u0131 durumda, \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 14\/1-b maddesinde d\u00fczenlenen idari merci tecav\u00fcz\u00fc ortaya \u00e7\u0131kacakt\u0131r. Bu halde, mahkemece kanunun 15\/1-e maddesine g\u00f6re dilek\u00e7enin ilgili idareye g\u00f6nderilmesine karar verilmesi gerekir.\u2076 Bu halde davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarih, idareye ba\u015fvuru tarihi olarak kabul edilir. Dava a\u00e7\u0131ld\u0131\u011f\u0131 tarihte, idareye itiraz s\u00fcresi ge\u00e7irilmi\u015f ise, bu sefer, dava idari yarg\u0131 yerince idari merci tecav\u00fcz\u00fc nedeniyle reddedilecektir.\u2077<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019nun 242. Maddesindeki idari itiraz s\u00fcreci tamamlanmadan idari yarg\u0131ya gidilemeyece\u011fi gibi, idari itiraz a\u015famas\u0131nda yanl\u0131\u015fl\u0131k yap\u0131lmamas\u0131na dikkat edilmelidir.\u2078 \u00d6rne\u011fin, itiraz\u0131n B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne yap\u0131lmas\u0131 gerekirken, \u0130tiraz G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131lm\u0131\u015f ve G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc itiraz\u0131 inceleyerek reddetmi\u015fse, bunun idari yarg\u0131ya ta\u015f\u0131nmas\u0131 halinde, yarg\u0131 yerince idari merci tecav\u00fcz\u00fc nedeniyle, hen\u00fcz idari itiraz s\u00fcresi tamamlanmam\u0131\u015fsa dilek\u00e7eyi ilgili idareye g\u00f6nderilecek, ancak itiraz s\u00fcresi ge\u00e7ilmi\u015fse dava reddedilecektir.\u2079<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;2. Yarg\u0131lama A\u015famas\u0131nda \u00d6zellik G\u00f6steren Durumlar \u0130le Anayasa Mahkemesi Karar\u0131&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;10&#8243;][g5element_heading title=&#8221;a. Genel Olarak&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019nun 245. maddesinin 2. ve 3. f\u0131kra h\u00fck\u00fcmlerinde;<\/p>\n<p class=\"p2\">\u201c<b><i>Madde 245\/ 2-<\/i><\/b><i> \u0130dari yarg\u0131 mercilerine yap\u0131lan itirazda, g\u00fcmr\u00fck idaresine itiraz s\u0131ras\u0131nda kullan\u0131lan bilgi ve belgeler d\u0131\u015f\u0131nda herhangi bir bilgi ve belge kullan\u0131lamaz.<\/i><\/p>\n<p class=\"p3\"><b> <i>3-<\/i><\/b> <i>Al\u0131nan kararlara kar\u015f\u0131 idari yarg\u0131 merciine ba\u015fvurulmas\u0131, bu karar\u0131n idare taraf\u0131ndan uygulanmas\u0131na engel olu\u015fturmaz.<\/i>\u201d d\u00fczenlemeleri yer almakta idi.<\/p>\n<p class=\"p4\">Maddenin 2. f\u0131kras\u0131nda delil k\u0131s\u0131tlamas\u0131n\u0131 ve 3. f\u0131kras\u0131nda dava a\u00e7\u0131lmas\u0131n\u0131n y\u00fcr\u00fctmeyi durdurmayaca\u011f\u0131n\u0131 \u00f6ng\u00f6ren bu h\u00fck\u00fcmler, Anayasa Mahkemesince hukuk devleti ilkesine ayk\u0131r\u0131 bulunarak iptal edilmi\u015ftir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;b. Delil K\u0131s\u0131tlamas\u0131&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Anayasan\u0131n iptal karar\u0131ndan \u00f6nce, maddenin 2. f\u0131kra d\u00fczenlemesi ile g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131n\u0131n yarg\u0131 yoluyla \u00e7\u00f6z\u00fcm\u00fc, delil konusunda farkl\u0131l\u0131k g\u00f6stermekteydi. Bilindi\u011fi gibi, vergi davalar\u0131nda gerek Vergi Usul Kanunu\u2019nda ve gerekse \u0130dari Yarg\u0131lama Usul Kanunu\u2019nda ge\u00e7erli olan delil serbestisi ilkesi ile re\u2019sen ara\u015ft\u0131rma ilkesi nedeniyle kural olarak delil k\u0131s\u0131tlamas\u0131 bulunmamaktad\u0131r. Taraflar iddialar\u0131n\u0131 g\u00fc\u00e7lendirmek amac\u0131yla her t\u00fcrl\u00fc delili, dava a\u00e7arken, dava s\u0131ras\u0131nda sunabilmekte bunun da \u00f6tesinde mahkeme taraf\u0131ndan, sunmad\u0131klar\u0131 delil ve defterleri de dikkate al\u0131nabilmektedir.<\/p>\n<p class=\"p2\">Hal b\u00f6yle iken <i>\u0130dari yarg\u0131 mercilerine yap\u0131lan itirazda, g\u00fcmr\u00fck idaresine itiraz s\u0131ras\u0131nda kullan\u0131lan bilgi ve belgeler d\u0131\u015f\u0131nda herhangi bir bilgi ve belge kullan\u0131lamaz<\/i> h\u00fckm\u00fcyle, G\u00fcmr\u00fck Kanundan kaynaklanan uyu\u015fmazl\u0131klarda delil k\u0131s\u0131tlamas\u0131 getirilmesi, hukuk \u00e7evreleri taraf\u0131ndan ele\u015ftirilmi\u015f, kural\u0131n Anayasaya ayk\u0131r\u0131 oldu\u011fu g\u00f6r\u00fc\u015fleri ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.\u00b9\u2070 Nihayet 2003 y\u0131l\u0131nda Anayasa Mahkemesine g\u00f6t\u00fcr\u00fclen bu d\u00fczenlemenin, Anayasa\u2019n\u0131n 2., 5., 13., 36. ve 138. maddelerine ayk\u0131r\u0131 oldu\u011fu iddia edilmi\u015ftir. Anayasa Mahkemesi de,<span class=\"Apple-converted-space\">\u00a0 <\/span>Anayasa\u2019n\u0131n 13. ve 36. maddelerine g\u00f6re h\u00fckm\u00fc incelemi\u015f ve idari yarg\u0131 mercilerine yap\u0131lan itirazda, g\u00fcmr\u00fck idaresine yap\u0131lan itiraz s\u0131ras\u0131nda kullan\u0131lan bilgi ve belgeler d\u0131\u015f\u0131nda herhangi bir bilgi ve belgenin kullan\u0131lamamas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesini; savunma hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131na yol a\u00e7arak, yarg\u0131 merciinin do\u011fru ve adil bir sonuca ula\u015f\u0131labilmesini engelleyece\u011fi bak\u0131m\u0131ndan Anayasa\u2019n\u0131n 36. maddesine, Anayasa\u2019da \u00f6zel bir s\u0131n\u0131rland\u0131rma nedeni \u00f6ng\u00f6r\u00fclmemi\u015f olan hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn itiraz konusu kuralla s\u0131n\u0131rland\u0131r\u0131lmas\u0131 bak\u0131m\u0131ndan da Anayasa\u2019n\u0131n 13. maddesine ayk\u0131r\u0131 bularak iptal karar\u0131 vermi\u015ftir.\u00b9\u00b9<\/p>\n<p class=\"p3\">\u0130ptal karar\u0131yla birlikte hukuk devletiyle \u00e7eli\u015fen bu durum d\u00fczeltilmi\u015f ve bu konudaki tart\u0131\u015fmalara son verilmi\u015ftir. G\u00fcmr\u00fck yarg\u0131lamas\u0131n\u0131 idari yarg\u0131lama usul\u00fcnden ay\u0131ran bu durumun ortadan kald\u0131r\u0131lmas\u0131yla birlikte, bundan sonra, g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131ndan do\u011fan davalar delil g\u00f6sterme konusunda da \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun \u00f6ng\u00f6rd\u00fc\u011f\u00fc usule tabi olacakt\u0131r.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;c. Y\u00fcr\u00fctmenin Durdurulmas\u0131&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">\u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 27. maddesine g\u00f6re, Dan\u0131\u015ftay\u2019da veya idari mahkemelerde dava a\u00e7\u0131lmas\u0131 dava edilen idari i\u015flemin y\u00fcr\u00fct\u00fclmesini durdurmaz<i>.<\/i> Genel kural bu olmakla birlikte, maddenin 4. f\u0131kras\u0131nda da bu kural\u0131n istisnas\u0131na yer verilmi\u015ftir. Buna g\u00f6re, \u201c<i>Vergi mahkemelerinde, vergi uyu\u015fmazl\u0131klardan do\u011fan davalar\u0131n a\u00e7\u0131lmas\u0131, tarh edilen vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcmlerin ve bunlar\u0131n zam ve cezalar\u0131n\u0131n dava konusu edilen b\u00f6l\u00fcm\u00fcn\u00fcn tahsil i\u015flemlerini durdurur. Ancak, 26 nc\u0131 maddenin 3 \u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re i\u015flemden kald\u0131r\u0131lan vergi davas\u0131 dosyalar\u0131nda tahsil i\u015flemi devam eder. Bu \u015fekilde i\u015flemden kald\u0131r\u0131lan dosyan\u0131n yeniden i\u015fleme konulmas\u0131 ile ihtirazi kay\u0131tla verilen beyannameler \u00fczerine yap\u0131lan i\u015flemlerle tahsilat i\u015flemlerinden dolay\u0131 a\u00e7\u0131lan davalar, tahsil i\u015flemini durdurmaz. Bunlar hakk\u0131nda y\u00fcr\u00fctmenin durdurulmas\u0131 istenebilir.\u201d<\/i><\/p>\n<p class=\"p1\"><i> <\/i>G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi idari yarg\u0131lama usul\u00fcnde idarenin i\u015flemlerine kar\u015f\u0131 dava a\u00e7\u0131lmas\u0131 i\u015flemin y\u00fcr\u00fct\u00fclmesini durdurmazken, vergi mahkemelerinde vergi uyu\u015fmazl\u0131klar\u0131ndan dolay\u0131 dava a\u00e7\u0131lmas\u0131 tarh edilen vergi resim har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler ile bunlar\u0131n zam ve cezalar\u0131n\u0131n tahsil i\u015flemini durdurmaktad\u0131r.<\/p>\n<p class=\"p2\">G\u00fcmr\u00fck Kanunun 245\/3. maddesinin Anayasa Mahkemesince iptalinden \u00f6nce ise; \u201c<i>Al\u0131nan kararlara kar\u015f\u0131 idari yarg\u0131 merciine ba\u015fvurulmas\u0131, bu karar\u0131n idare taraf\u0131ndan uygulanmas\u0131na engel olu\u015fturmaz.\u201d <\/i>h\u00fckm\u00fc ile g\u00fcmr\u00fck vergileri veya bunlara ba\u011fl\u0131 g\u00fcmr\u00fck vergi cezalar\u0131 veya bir vergiye ba\u011fl\u0131 olmaks\u0131z\u0131n verilen g\u00fcmr\u00fck para cezalar\u0131na kar\u015f\u0131 idari yarg\u0131da dava a\u00e7\u0131lmas\u0131 bunlar\u0131n tahsilat\u0131n\u0131 durdurmayaca\u011f\u0131 kurala ba\u011flanm\u0131\u015ft\u0131.\u00b9\u00b2<\/p>\n<p class=\"p2\">\u0130dari yarg\u0131 mevzuat\u0131na g\u00f6re vergi mahkemelerinde dava a\u00e7\u0131lmas\u0131, tarh edilen vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin ve bunlar\u0131n zam ve cezalar\u0131n\u0131n dava konusu edilen b\u00f6l\u00fcm\u00fcn\u00fcn tahsil i\u015flerini durdurdu\u011fu halde, G\u00fcmr\u00fck Kanunu\u2019nun 245\/3. maddesinde yer alan d\u00fczenleme ile g\u00fcmr\u00fck vergi ve para cezalar\u0131na ili\u015fkin al\u0131nan kararlar\u0131n iptali istemiyle a\u00e7\u0131lan davalara istisna getirilmi\u015fti. Bu nedenle tahakkuk ettirilen g\u00fcmr\u00fck vergileri ile g\u00fcmr\u00fck para cezalar\u0131na yap\u0131lan itiraz sonucu verilen kararlar\u0131n iptali istemiyle a\u00e7\u0131lan davalarda, bu karar\u0131n dava sonu\u00e7lan\u0131ncaya kadar uygulanmas\u0131n\u0131 istemeyen y\u00fck\u00fcml\u00fclerin dava dilek\u00e7esinde, iptal istemiyle birlikte dava konusu karar\u0131n y\u00fcr\u00fctmesinin durdurulmas\u0131n\u0131 istemeleri bir zorunluluk halinde idi. Aksi halde, g\u00fcmr\u00fck vergileri ve para cezalar\u0131n\u0131 \u00f6demekle y\u00fck\u00fcml\u00fc ki\u015filer, idari yarg\u0131da a\u00e7m\u0131\u015f olduklar\u0131 davada ayr\u0131ca y\u00fcr\u00fctmeyi durdurma talebinde bulunmamalar\u0131 durumunda g\u00fcmr\u00fck vergileri ve g\u00fcmr\u00fck cezalar\u0131n\u0131n idarece tahsil ve takibine devam edilmekteydi.\u00b9\u00b3<\/p>\n<p class=\"p1\">Bu durumun, Vergi Usul Kanunu kapsam\u0131ndaki vergilerle g\u00fcmr\u00fck vergileri aras\u0131nda e\u015fitsizlik yaratt\u0131\u011f\u0131 ve bu nedenle Anayasa\u2019n\u0131n 2. , 10. ve 36. maddelerine ayk\u0131r\u0131l\u0131k olu\u015fturdu\u011fu iddias\u0131 ile iptali talep edilmi\u015ftir.<span class=\"Apple-converted-space\">\u00a0 <\/span>Anayasa Mahkemesi de yukar\u0131da a\u00e7\u0131klam\u0131\u015f oldu\u011fumuz ayn\u0131 karar\u0131nda, bu h\u00fckme ili\u015fkin olarak, \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 3. F\u0131kras\u0131yla getirilen istisnaya kar\u015f\u0131l\u0131k, ayn\u0131 hukuki durumda olan g\u00fcmr\u00fck vergisi m\u00fckellefleri hakk\u0131nda al\u0131nan kararlara kar\u015f\u0131 idari yarg\u0131 merciine ba\u015fvurulmas\u0131n\u0131n g\u00fcmr\u00fck idaresince al\u0131nan karar\u0131n y\u00fcr\u00fctmesini durdurmayaca\u011f\u0131 h\u00fckm\u00fcn\u00fcn, Anayasa\u2019n\u0131n 10. maddesinde d\u00fczenlenen e\u015fitlik ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturdu\u011fu gerek\u00e7esiyle, iptal karar\u0131 vermi\u015ftir.\u00b9\u2074<\/p>\n<p class=\"p1\">\u0130ptal karar\u0131ndan sonra olu\u015fan yeni hukuki duruma g\u00f6re, art\u0131k g\u00fcmr\u00fck vergilerinden kaynaklanan uyu\u015fmazl\u0131klarda, dava a\u00e7\u0131lmas\u0131, i\u015flemin y\u00fcr\u00fct\u00fclmesini kendili\u011finden durdurmaktad\u0131r.<\/p>\n<p class=\"p1\">Yine, G\u00fcmr\u00fck Kanunu\u2019nda 5911 say\u0131l\u0131 kanunla getirilen de\u011fi\u015fikten \u00f6nceki 232\/1. maddesinde, \u201c<i>G\u00fcmr\u00fck Kanunu\u2019nun 234. madde h\u00fck\u00fcmlerine g\u00f6re al\u0131nacak para cezalar\u0131n\u0131n itiraz olmaks\u0131z\u0131n vergi tahakkukunun kesinle\u015fmesinden veya idari itiraz\u0131n red karar\u0131 ile sonu\u00e7lanmas\u0131ndan sonra karar ba\u011flanaca\u011f\u0131, idari yarg\u0131 mercilerine ba\u015fvurulmas\u0131n\u0131n, g\u00fcmr\u00fck idaresinin ceza uygulamalar\u0131n\u0131 engellemeyece\u011fi\u201d<\/i> kural\u0131 yer almaktayd\u0131. Bu d\u00fczenleme kar\u015f\u0131s\u0131nda \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun vergi mahkemelerinde vergi uyu\u015fmazl\u0131klar\u0131ndan do\u011fan davalar\u0131n a\u00e7\u0131lmas\u0131, tarh edilen vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin ve bunlar\u0131n zam ve cezalar\u0131n\u0131n dava konusu edilen b\u00f6l\u00fcm\u00fcn\u00fcn tahsil i\u015flemlerini durduraca\u011f\u0131 kural\u0131, vergi kayb\u0131 nedeniyle 234. maddeye g\u00f6re verilecek g\u00fcmr\u00fck para cezalar\u0131 a\u00e7\u0131s\u0131ndan tatbik edilememekteydi. Anayasa Mahkemesinin iptal karar\u0131yla birlikte sadece, kanunun 234. maddesine g\u00f6re verilen vergi kayb\u0131na neden olan i\u015flemlerde ve kanunun 234. maddesi d\u0131\u015f\u0131nda kalan bir g\u00fcmr\u00fck vergisine ba\u011fl\u0131 di\u011fer para cezalar\u0131 i\u00e7in \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 27\/3. maddesi uygulanabilmekteydi.<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Kanunu\u2019nda 2009 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilen de\u011fi\u015fiklik ile s\u00f6z konusu maddede yer alan bu kural kald\u0131r\u0131lm\u0131\u015f ve b\u00f6ylece \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 27\/3. maddesinin uygulanmas\u0131 ile ilgili G\u00fcmr\u00fck Kanunu\u2019nda herhangi bir istisna d\u00fczenleme kalmam\u0131\u015ft\u0131r.<\/p>\n<p class=\"p2\">G\u00fcmr\u00fck vergileri ve bunlara ba\u011fl\u0131 para cezalar\u0131 d\u0131\u015f\u0131ndaki g\u00fcmr\u00fck idaresi i\u015flemlerinden do\u011fan uyu\u015fmazl\u0131klarla ilgili dava a\u00e7\u0131lmas\u0131 ise, \u0130dari Yarg\u0131lama Usul Kanunu\u2019nun 27\/1. maddesi gere\u011fi y\u00fcr\u00fctmeyi durdurmayacak, bunun i\u00e7in mahkemeden y\u00fcr\u00fctmeyi durdurma karar\u0131 al\u0131nmas\u0131 gerekecektir.\u00b9\u2075 Bu \u015fekilde Vergi Usul Kanunu kapsam\u0131ndaki vergi m\u00fckellefleri ile g\u00fcmr\u00fck vergisi m\u00fckellefleri aras\u0131nda e\u015fitlik yarat\u0131lm\u0131\u015f olup, e\u015fitlik ilkesi ve bunun do\u011fal sonucu olan hukuk devleti ilkesiyle ters d\u00fc\u015fen bu durum ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/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. 20.01.1982<b>\/ <\/b>17580\r\n\r\n<span class=\"s1\"><sup>2<\/sup><\/span> RG. 20.1.1982\/\u00a017580\r\n\r\n<span class=\"s1\"><sup>3<\/sup><\/span> <b>Tuncer<\/b>, s. 294, <b>K\u0131z\u0131lot<\/b>, s. 491\r\n\r\n<span class=\"s1\"><sup>4<\/sup><\/span> AYM. 18.10.2005 g\u00fcn ve E.2003\/7, K. 2005\/71say\u0131l\u0131 karar\u0131, RG. 22.2.2006\/26088\r\n\r\n<span class=\"s1\"><sup>5<\/sup><\/span> <b>\u00c7elik<\/b>, s. 83\r\n\r\n<span class=\"s1\"><sup>6<\/sup><\/span> <i>\u201cDavac\u0131 \u015eirket\u00e7e 1.11.2002 tarihinde \u00f6denen g\u00fcmr\u00fck ve katma de\u011fer vergilerinin iadesi istemiyle, G\u00fcmr\u00fck Kanunun 211'inci maddesi uyar\u0131nca, daval\u0131 G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fcne s\u00fcresi i\u00e7inde yap\u0131lan ba\u015fvurunun reddinden sonra, an\u0131lan makam\u0131n ret karar\u0131na kar\u015f\u0131, G\u00fcmr\u00fck Kanununun yukar\u0131da a\u00e7\u0131klanan 242'nci maddesi uyar\u0131nca, ba\u015fm\u00fcd\u00fcrl\u00fck nezdinde itiraz yoluna gidilmeden dava a\u00e7\u0131ld\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan, idari merci tecav\u00fcz\u00fc nedeniyle dosyan\u0131n ilgili ba\u015fm\u00fcd\u00fcrl\u00fc\u011fe g\u00f6nderilmesi gerekirken, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn, iade isteminin reddine dair idari karar\u0131n\u0131n iptali istemiyle a\u00e7\u0131lan davan\u0131n, i\u015fin esas\u0131n\u0131n incelenmesi suretiyle sonu\u00e7land\u0131r\u0131lmas\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir<\/i>.\u201d D\u015f. 7.D. 26.12.2005 g\u00fcn ve E. 2003\/2314, K. 2005\/3409, (<span class=\"s2\">www.danistay.gov.tr, eri\u015fim<\/span>, 06.04.2023)\r\n\r\n<span class=\"s1\"><sup>7<\/sup><\/span> \u201c<i>Ek tahakkuka vaki d\u00fczeltme ba\u015fvurusunun reddine ili\u015fkin karar\u0131n iptali istemiyle, an\u0131lan Kanunda \u00f6ng\u00f6r\u00fclen yedi g\u00fcnl\u00fck itiraz s\u00fcresinin ge\u00e7irilmesinden sonra dava a\u00e7\u0131ld\u0131\u011f\u0131 a\u00e7\u0131k oldu\u011funa ve daval\u0131 idarece, gerek Mahkemeye verilen savunmada, gerekse temyiz dilek\u00e7esinde, bu husus, \u0131srarla vurgulanm\u0131\u015f bulundu\u011funa g\u00f6re, merciine tevdi karar\u0131 verilmesinin davac\u0131ya hukuki bir yarar sa\u011flamas\u0131 olanaks\u0131z bulundu\u011fundan, davac\u0131n\u0131n d\u00fczeltme isteminin reddine ili\u015fkin g\u00fcmr\u00fck i\u015fleminin iptali istemiyle a\u00e7\u0131lan davan\u0131n reddi gerekmektedir.\u201d <\/i>D\u015f. 7.D. 26.10.2004 g\u00fcn ve E. 200\/1129, K. 2004\/2645, (<span class=\"s2\">www.danistay.gov.tr, eri\u015fim<\/span>, 06.04.2023)\r\n\r\n<span class=\"s1\"><sup>8<\/sup><\/span> <b>K\u0131l\u0131\u00e7<\/b>, s. 224\r\n\r\n<span class=\"s1\"><sup>9<\/sup><\/span> \u201c<i>G\u00fcmr\u00fck kanununa g\u00f6re tebli\u011f edilen katma vergisi tahakkukuna ve kesilen \u00fc\u00e7 kat para cezas\u0131na ili\u015fkin i\u015fleme kar\u015f\u0131, g\u00fcmr\u00fck kanununun 242'nci maddesinin 3'\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, g\u00fcmr\u00fck ba\u015fm\u00fcd\u00fcrl\u00fc\u011f\u00fcne s\u00fcresi i\u00e7inde yap\u0131lan itiraz\u0131n ba\u015fm\u00fcd\u00fcrl\u00fck\u00e7e karara ba\u011flanmas\u0131 gerekti\u011finden; bu konuda yetkisi bulunmayan g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tesis edilen itiraz\u0131n reddine ili\u015fkin i\u015flemin iptali istemiyle a\u00e7\u0131lan davan\u0131n, bu husus irdelenmeksizin, esas\u0131n\u0131n incelenmesi suretiyle sonu\u00e7land\u0131r\u0131lmas\u0131nda isabet bulunmamaktad\u0131r.\u201d<\/i> D\u015f. 7.D. 17.7.2004 g\u00fcn ve E. 2001\/5169, K. 2004\/336, (<span class=\"s2\">www.danistay.gov.tr, eri\u015fim<\/span>, 06.04.2023)\r\n\r\n<span class=\"s1\"><sup>10<\/sup><\/span> \u201c<i>G\u00fcmr\u00fck Kanunu\u2019nda yer alan, idari a\u015famada kullan\u0131lmayan belge ve bilgilerin yarg\u0131 a\u015famas\u0131nda kullan\u0131lamayaca\u011f\u0131n\u0131 \u00f6ng\u00f6ren bu k\u0131s\u0131tlama, Anayasa\u2019n\u0131n 36. Maddesinde yer alan savunma hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131d\u0131r. Bununla da kalmay\u0131p yine ayn\u0131 maddede ifade edilen adil yarg\u0131lanma hakk\u0131na da ayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r<\/i>.\u201d (<b>Ta\u015f<\/b>, s.205); \u201cSavunma <i>hakk\u0131n\u0131 k\u0131s\u0131tlayan bu h\u00fck\u00fcm tart\u0131\u015fma konusu yap\u0131labilir<\/i>.\u201d(<b> Tuncer<\/b>, s.293); \u201cG\u00fcmr\u00fck Kanunu\u2019nun 245\/2. maddesinde yap\u0131lan d\u00fczenleme ile silahlar\u0131n e\u015fitli\u011fi ilkesine ayk\u0131r\u0131 olarak idareye tesis etti\u011fi i\u015flemler konusunda daval\u0131 konumunda savunma hakk\u0131n\u0131n kullan\u0131m\u0131 konusunda hi\u00e7bir s\u0131n\u0131rlaman\u0131n bulunmamas\u0131na kar\u015f\u0131l\u0131k, davac\u0131n\u0131n sav\u0131n\u0131 kan\u0131tlayacak, idarenin iddialar\u0131n\u0131n aksini ortaya koyacak belgeleri mahkemeye sunma imkan\u0131ndan yoksun b\u0131rak\u0131lmas\u0131, Anayasan\u0131n 36. Maddesine 2001 y\u0131l\u0131nda giren \u201c adil yarg\u0131lanma hakk\u0131na \u201cayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r .\u201d (<b>Tekin<\/b>, http:\/www.yaklasim.com\/mevzuat\/dergi\/read_<span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 <\/span>frame.asp?_name=2004014122.htm )\r\n\r\n<span class=\"s3\"><sup>11<\/sup><\/span><span class=\"s4\"> \u201c<\/span><i>Hak arama h\u00fcrriyetini d\u00fczenleyen Anayasa\u2019n\u0131n 36. maddesinde, \u201cHerkes, me\u015fr\u00fb vas\u0131ta ve yollardan faydalanmak suretiyle yarg\u0131 mercileri \u00f6n\u00fcnde davac\u0131 veya daval\u0131 olarak iddia ve savunma ile adil yarg\u0131lanma hakk\u0131na sahiptir. Hi\u00e7bir mahkeme, g\u00f6rev ve yetkisi i\u00e7indeki davaya bakmaktan ka\u00e7\u0131namaz\u201d denilerek yarg\u0131 mercilerine davac\u0131 ve daval\u0131 olarak ba\u015fvurabilme ve bunun tabi\u00ee sonucu olarak da ki\u015finin yarg\u0131 mercileri \u00f6n\u00fcnde iddia, savunma, adil yarg\u0131lanma hakk\u0131na sahip oldu\u011fu g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f ve \u00f6zel s\u0131n\u0131rlama nedenleri \u00f6ng\u00f6r\u00fclmemi\u015ftir.<\/i>\r\n\r\n<i>Anayasa\u2019n\u0131n 4709 say\u0131l\u0131 Kanunla de\u011fi\u015ftirilen 13. maddesinde \u201cTemel hak ve h\u00fcrriyetler, \u00f6zlerine dokunulmaks\u0131z\u0131n yaln\u0131zca Anayasan\u0131n ilgili maddelerinde belirtilen sebeplere ba\u011fl\u0131 olarak ve ancak kanunla s\u0131n\u0131rlanabilir. Bu s\u0131n\u0131rlamalar, Anayasan\u0131n s\u00f6z\u00fcne ve ruhuna, demokratik toplum d\u00fczeninin ve l\u00e2ik Cumhuriyetin gereklerine ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 olamaz.\u201d denilerek temel hak ve \u00f6zg\u00fcrl\u00fcklerin ancak ilgili maddelerinde belirtilen sebeplere ba\u011fl\u0131 olarak s\u0131n\u0131rlanabilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/i>\r\n\r\n<i>Ki\u015finin kar\u015f\u0131la\u015ft\u0131\u011f\u0131 bir su\u00e7lamaya kar\u015f\u0131 kendisini savunabilmesinin ya da maruz kald\u0131\u011f\u0131 haks\u0131z bir eylem veya i\u015fleme kar\u015f\u0131 hakl\u0131l\u0131\u011f\u0131n\u0131 ileri s\u00fcr\u00fcp kan\u0131tlayabilmesinin en etkili ve g\u00fcvenceli yolu, yarg\u0131 mercileri \u00f6n\u00fcnde dava hakk\u0131n\u0131 kullanmak ve bu davada kullan\u0131labilecek kan\u0131tlar\u0131 mahkeme \u00f6n\u00fcne getirebilmektir. Sav ve savunma birbirini tamamlayan ve birbirinden ayr\u0131lmas\u0131 olanaks\u0131z olan niteli\u011fiyle hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn temelini olu\u015fturmaktad\u0131r. Hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fc, temel hak niteli\u011fi ta\u015f\u0131mas\u0131 d\u0131\u015f\u0131nda, di\u011fer hak ve \u00f6zg\u00fcrl\u00fcklerden yararlan\u0131lmas\u0131n\u0131 ve bunlar\u0131n korunmas\u0131n\u0131 sa\u011flayan en etkin g\u00fcvencelerden biridir. Bu temel saptama kar\u015f\u0131s\u0131nda, daha kapsaml\u0131 bilgi ve belgelerle donat\u0131lm\u0131\u015f idarenin kullanaca\u011f\u0131 savunma hakk\u0131 yan\u0131nda, g\u00fcmr\u00fck vergisi m\u00fckelleflerinin de hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcnden tam anlam\u0131yla yararlanmalar\u0131n\u0131n sa\u011flanmas\u0131 gerekir.<\/i>\r\n\r\n<i>Buna g\u00f6re, iptali istenilen kuralla idari yarg\u0131 mercilerine yap\u0131lan itirazda, g\u00fcmr\u00fck idaresine yap\u0131lan itiraz s\u0131ras\u0131nda kullan\u0131lan bilgi ve belgeler d\u0131\u015f\u0131nda herhangi bir bilgi ve belgenin kullan\u0131lamamas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesi, savunma hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131na yol a\u00e7arak, yarg\u0131 merciinin do\u011fru ve adil bir sonuca ula\u015f\u0131labilmesini engelleyece\u011finden Anayasa\u2019n\u0131n 36. maddesine ayk\u0131r\u0131l\u0131k olu\u015fturur.<\/i>\r\n\r\n<i>Anayasa\u2019da \u00f6zel bir s\u0131n\u0131rland\u0131rma nedeni \u00f6ng\u00f6r\u00fclmemi\u015f olan hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn itiraz konusu kuralla s\u0131n\u0131rland\u0131r\u0131lmas\u0131, Anayasa\u2019n\u0131n 13. maddesine de ayk\u0131r\u0131d\u0131r.<\/i>\r\n\r\n<i>Kural, Anayasa\u2019n\u0131n 13. ve 36. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden, 2., 5. ve 138. maddeleri y\u00f6n\u00fcnden incelenmesine gerek g\u00f6r\u00fclmemi\u015ftir.<\/i>\u201d\r\n\r\n(<a href=\"http:\/\/www.anayas\"><span class=\"s2\">http:\/\/www.anayas<\/span><\/a>a.gov.tr)\r\n\r\n<span class=\"s1\"><sup>12<\/sup><\/span> <b>Tuncer<\/b>, s.293; <b>Ta\u015f<\/b>, s. 205; <b>K\u0131l\u0131\u00e7<\/b>, s. 251; <b>Ortapolat<\/b>, s.1\r\n\r\n<span class=\"s1\"><sup>13<b> <\/b><\/sup><\/span><b>Tuncer<\/b>, s.293; <b>Ta\u015f<\/b>, s. 205; <b>K\u0131l\u0131\u00e7<\/b>, s. 251; <b>Ortapolat<\/b>, s.2\r\n\r\n<span class=\"s3\"><sup>14<i> <\/i><\/sup><\/span><i>\u201cAnayasa\u2019n\u0131n 10. maddesinde, \u201cHerkes, dil, \u0131rk, renk, cinsiyet, siyasi d\u00fc\u015f\u00fcnce, felsefi inan\u00e7, din, mezhep ve benzeri sebeplerle ay\u0131r\u0131m g\u00f6zetilmeksizin kanun \u00f6n\u00fcnde e\u015fittir. Hi\u00e7bir ki\u015fiye, aileye, z\u00fcmreye veya s\u0131n\u0131fa imtiyaz tan\u0131namaz. Devlet organlar\u0131 ve idare makamlar\u0131 b\u00fct\u00fcn i\u015flemlerinde kanun \u00f6n\u00fcnde e\u015fitlik ilkesine uygun olarak hareket etmek zorundad\u0131rlar.\u201d denilmektedir. Bu yasak, birbirinin ayn\u0131 durumunda olanlara ayr\u0131 kurallar\u0131n uygulanmas\u0131n\u0131, ayr\u0131cal\u0131kl\u0131 ki\u015fi ve topluluklar\u0131n yarat\u0131lmas\u0131n\u0131 engellemektedir. Ayn\u0131 durumda olanlar i\u00e7in farkl\u0131 d\u00fczenleme e\u015fitli\u011fe ayk\u0131r\u0131l\u0131k olu\u015fturur. Anayasa\u2019n\u0131n ama\u00e7lad\u0131\u011f\u0131 e\u015fitlik, mutlak ve eylemli e\u015fitlik de\u011fil hukuksal e\u015fitliktir. Ayn\u0131 hukuksal durumlar ayn\u0131, ayr\u0131 hukuksal durumlar ayr\u0131 kurallara ba\u011fl\u0131 tutulursa Anayasa\u2019n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc e\u015fitlik \u00e7i\u011fnenmi\u015f olmaz. Ba\u015fka bir anlat\u0131mla, ki\u015fisel nitelikleri ve durumlar\u0131 \u00f6zde\u015f olanlar aras\u0131nda de\u011fi\u015fik uygulamalar yap\u0131lamaz.<\/i>\r\n\r\n<i>Kimi yasalarda mali y\u00fck\u00fcml\u00fcl\u00fckler d\u00fczenlenmi\u015f olup \u00e7e\u015fitli vergi, resim ve har\u00e7lar\u0131n her birinin ayr\u0131 bir usul ile beyan, tarh ve tahsil edilmesinin kurala ba\u011flanmas\u0131 bu y\u00fck\u00fcml\u00fcl\u00fcklerin farkl\u0131 \u00f6zelliklere sahip olmas\u0131ndan kaynaklanmaktad\u0131r. Genel olarak verginin beyan\u0131, tarh, tahakkuk ve vergi mahkemelerinde dava a\u00e7ma usul\u00fc ile ilgili kurallar 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nda, tahsile ili\u015fkin kurallar ise 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da yer alm\u0131\u015ft\u0131r. G\u00fcmr\u00fck vergi ve cezalar\u0131 konusunda ise verginin beyan\u0131, hesaplanmas\u0131, tahakkuku, g\u00fcmr\u00fck idaresine itiraz ve dava a\u00e7\u0131lmas\u0131 ile ilgili kurallar 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nda d\u00fczenlenmi\u015f, g\u00fcmr\u00fck vergi ve cezalar\u0131n\u0131n tahsilat usul\u00fc de 6183 say\u0131l\u0131 Yasa\u2019da belirtilmi\u015ftir.<\/i>\r\n\r\n<i>213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 8. maddesinin birinci f\u0131kras\u0131nda \u201cM\u00fckellef, vergi kanunlar\u0131na g\u00f6re kendisine vergi borcu terett\u00fcp eden ger\u00e7ek veya t\u00fczelki\u015fidir.\u201d denilerek m\u00fckellefin tan\u0131m\u0131 yap\u0131lm\u0131\u015f, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 3. maddesinin 11 numaral\u0131 f\u0131kras\u0131nda da \u201cy\u00fck\u00fcml\u00fc\u201d deyiminin \u201cg\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmekle sorumlu b\u00fct\u00fcn ki\u015fileri\u201d ifade edece\u011fi belirtilmi\u015ftir. Vergi, resim ve har\u00e7 gibi mali y\u00fck\u00fcml\u00fcl\u00fcklerin her biri farkl\u0131 \u00f6zelliklere sahip iseler de, di\u011fer vergi m\u00fckellefleri ile g\u00fcmr\u00fck vergisi m\u00fckelleflerinin, m\u00fckellef olma, kendilerinden tahsil edilmesi gereken mali y\u00fck\u00fcml\u00fcl\u00fcklerin kamu g\u00fcc\u00fcne dayan\u0131larak al\u0131nmas\u0131 ve ayn\u0131 yarg\u0131 mercilerinde davac\u0131 olarak haklar\u0131n\u0131 arayabilmeleri bak\u0131m\u0131ndan ayn\u0131 hukuksal durumda olduklar\u0131 ku\u015fkusuzdur.<\/i>\r\n\r\n<i>Buna g\u00f6re, 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 4001 say\u0131l\u0131 Yasa ile de\u011fi\u015ftirilen 27. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, vergi mahkemelerinde, vergi uyu\u015fmazl\u0131klar\u0131ndan do\u011fan davalar\u0131n a\u00e7\u0131lmas\u0131n\u0131n, tarh edilen vergi, resim ve har\u00e7lar ile benzeri mal\u00ee y\u00fck\u00fcml\u00fcl\u00fcklerin ve bunlar\u0131n zam ve cezalar\u0131n\u0131n dava konusu edilen b\u00f6l\u00fcm\u00fcn\u00fcn tahsil i\u015flemlerini durduraca\u011f\u0131 a\u00e7\u0131k\u00e7a h\u00fckme ba\u011flanmas\u0131na kar\u015f\u0131n, ayn\u0131 hukuki durumda olan g\u00fcmr\u00fck vergisi m\u00fckellefleri hakk\u0131nda al\u0131nan kararlara kar\u015f\u0131 idari yarg\u0131 merciine ba\u015fvurulmas\u0131n\u0131n g\u00fcmr\u00fck idaresince al\u0131nan karar\u0131n uygulanmas\u0131na engel, Anayasa\u2019n\u0131n 10. maddesindeki e\u015fitlik ilkesine ayk\u0131r\u0131d\u0131r. Kural\u0131n iptali gerekir.<\/i>\r\n\r\n<i>Anayasa\u2019n\u0131n 10. maddesine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edilen kural\u0131n, ayr\u0131ca Anayasa\u2019n\u0131n 2. ve 36. maddeleri y\u00f6n\u00fcnden incelenmesine gerek g\u00f6r\u00fclmemi\u015ftir.\u201d<\/i>\r\n\r\n<i> <\/i>(http:\/\/www.anayasa.gov.tr)\r\n\r\n<span class=\"s1\"><sup>15<\/sup><\/span> D\u015f. 7.D. 4.4.2001 g\u00fcn ve E. 2000\/1963, K. 2001\/1333,( <span class=\"s2\">www.danistay.gov.tr) <\/span><\/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>ORTAPOLAT<\/b>, Ali; \u201cG\u00fcmr\u00fck Vergisi Ve Cezalar\u0131na Kar\u015f\u0131 Dava A\u00e7\u0131lmas\u0131 Bunlar\u0131n Tahsilini Durdurur Mu?\u201d ,http:\/www.yaklasim.com\/mevzuat\/dergi\/read_frame.asp?file_name=200401 4122. htm\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>TA\u015e<\/b>,<span class=\"Apple-converted-space\">\u00a0 <\/span>Metin; \u201cG\u00fcmr\u00fck \u0130daresinin Vergilendirme \u0130\u015flemlerinde Yarg\u0131 Yolu Ve Anayasal Bir Sorun\u201d, Yakla\u015f\u0131m Dergisi, Y\u0131l. 13, Say\u0131. 156, Aral\u0131k, 2005<\/pre>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][g5element_heading title=&#8221;A. Genel Olarak&#8221; tag_html=&#8221;3&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text] \u0130dare ile y\u00fck\u00fcml\u00fc aras\u0131ndaki g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131, idari itiraz a\u015famas\u0131nda \u00e7\u00f6z\u00fclemedi\u011fi takdirde, y\u00fck\u00fcml\u00fcler idari yarg\u0131ya ba\u015fvurma hakk\u0131na sahiptir. \u0130darenin her t\u00fcrl\u00fc eylem ve i\u015flemlerine kar\u015f\u0131 yarg\u0131 yolunun a\u00e7\u0131k oldu\u011funu d\u00fczenleyen, Anayasan\u0131n 125. maddesi ve G\u00fcmr\u00fck Kanunu\u2019ndaki idari yarg\u0131ya ba\u015fvuruya ili\u015fkin itirazlar ba\u015fl\u0131kl\u0131 242. maddenin f\u0131kras\u0131nda, \u201c\u0130tiraz\u0131n reddi kararlar\u0131na kar\u015f\u0131 i\u015flemin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5141,"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":[154,155],"class_list":["post-5030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-law","tag-gumruk-uyusmazliklarinin-yargisal-cozumu","tag-idari-yargiya-basvuru-sureci"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/gnhukuk.com\/en\/wp-content\/uploads\/2023\/06\/blog_Gumruk_Hukuku-02.png?fit=1920%2C1128&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=5030"}],"version-history":[{"count":0,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5030\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/media\/5141"}],"wp:attachment":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=5030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=5030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=5030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}