{"id":2248,"date":"2011-06-09T05:12:33","date_gmt":"2011-06-09T05:12:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2248"},"modified":"2011-06-09T05:12:33","modified_gmt":"2011-06-09T05:12:33","slug":"danistay-ucuncu-dairesine-ait-karar-e-20105016","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/06\/danistay-ucuncu-dairesine-ait-karar-e-20105016\/","title":{"rendered":"Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Dairesine Ait Karar (E.2010\/5016)"},"content":{"rendered":"

\"\"<\/a>Yap\u0131lan denetim sonucu d\u00fczenlenen tutanakla davac\u0131 \u015firketin kargo \u015firketi arac\u0131l\u0131\u011f\u0131yla <\/span>sevkiyat\u0131n\u0131<\/span> yapt\u0131rd\u0131\u011f\u0131 emtia i\u00e7in sevk irsaliyesini…<\/span><\/p>\n


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09 Haziran 2011 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 27959 <\/span><\/p>\n

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Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Daire Ba\u015fkanl\u0131\u011f\u0131ndan:<\/span><\/p>\n

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Esas No<\/span> <\/span>:<\/span><\/strong> 2010\/5016<\/span><\/p>\n

Karar No<\/span> <\/span>: <\/span><\/strong>2011\/566<\/span><\/p>\n

Kanun Yarar\u0131na Temyiz <\/span>Eden : <\/span>DANI\u015eTAY<\/span><\/strong> BA\u015eSAVCISI<\/span><\/p>\n

Davac\u0131<\/span> <\/span>:<\/span> <\/span><\/strong>Y\u00f6rek…<\/span><\/p>\n

Vekili<\/span> <\/span>:<\/span> <\/span><\/strong>Av. Ak\u0131n…<\/span><\/p>\n

Daval\u0131<\/span> <\/span>:<\/span> <\/span><\/strong>Ege Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc-\u0130ZM\u0130R<\/span><\/p>\n

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\u0130stemin \u00d6zeti<\/span> <\/span>:<\/span> <\/span><\/strong>Yap\u0131lan denetim sonucu d\u00fczenlenen tutanakla davac\u0131 \u015firketin kargo \u015firketi arac\u0131l\u0131\u011f\u0131yla <\/span>sevkiyat\u0131n\u0131<\/span> yapt\u0131rd\u0131\u011f\u0131 emtia i\u00e7in sevk irsaliyesini ara\u00e7ta bulundurmad\u0131\u011f\u0131n\u0131n tespit edilmesi nedeniyle 213 say\u0131l\u0131 Vergi Usul Kanununun 353 \u00fcnc\u00fc maddesinin 2 <\/span>nci<\/span> bendi uyar\u0131nca kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131; tutanaklar ekinde yer alan, ta\u015f\u0131may\u0131 yapan kargo \u015firketince d\u00fczenlenmi\u015f ta\u015f\u0131ma irsaliyesi \u00fczerinde, ta\u015f\u0131mas\u0131 yap\u0131lan mal\u0131n hangi firma taraf\u0131ndan, kime ve hangi adrese g\u00f6nderildi\u011fi ve ta\u015f\u0131tt\u0131r\u0131lan emtiaya ait irsaliyenin numaras\u0131 vb. bilgiler yer ald\u0131\u011f\u0131 halde, yoklama memurlar\u0131nca s\u00f6z konusu bilgiler dikkate al\u0131nmad\u0131\u011f\u0131 gibi ta\u015f\u0131ma irsaliyesi \u00fczerinde yaz\u0131l\u0131 irsaliye numaras\u0131n\u0131n do\u011fruluk durumunun da ara\u015ft\u0131r\u0131lmad\u0131\u011f\u0131, dolay\u0131s\u0131yla, kargo \u015firketince d\u00fczenlenen ve denetim esnas\u0131nda yoklama memurlar\u0131na ibraz edilen ta\u015f\u0131ma irsaliyesi \u00fczerinde yer alan bilgiler dikkate al\u0131nd\u0131\u011f\u0131nda, y\u00fck\u00fcml\u00fc \u015firket taraf\u0131ndan d\u00fczenlenerek, ta\u015f\u0131may\u0131 yapan kargo \u015firketine teslim edildi\u011fi anla\u015f\u0131lan sevk irsaliyesinin bulundurulmamas\u0131 nedeniyle kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda yasaya uygunluk g\u00f6r\u00fclmedi\u011fi gerek\u00e7esiyle kald\u0131ran \u0130zmir 4. Vergi Mahkemesinin 27.5.2009 g\u00fcn ve E:2009\/105, K:2009\/814 say\u0131l\u0131 karar\u0131n\u0131; ta\u015f\u0131tt\u0131\u011f\u0131 mal\u0131n sevk irsaliyesinin ara\u00e7ta bulunmad\u0131\u011f\u0131 usul\u00fcne uygun olarak d\u00fczenlenen tutanakla tespit edilen davac\u0131 <\/span>ad\u0131na<\/span> <\/span>kesilen<\/span> \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda hukuka ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 gerek\u00e7esiyle bozan \u0130zmir B\u00f6lge \u0130dare Mahkemesinin 27.1.2010 g\u00fcnl\u00fc, E:2009\/4579, K:2010\/366 say\u0131l\u0131 karar\u0131n\u0131n; maddi bir olay\u0131n tespitine y\u00f6nelik olarak d\u00fczenlenen ve tutanak niteli\u011finde olan yoklama fi\u015flerinin, kesilecek cezaya dayanak olu\u015fturabilmesi i\u00e7in, cezaya muhatap olacak ger\u00e7ek veya t\u00fczel ki\u015finin kendisinin, kanuni temsilcisinin imzas\u0131n\u0131 ta\u015f\u0131mas\u0131n\u0131n 213 say\u0131l\u0131 Vergi Usul Kanununun 131 inci maddesi uyar\u0131nca yasal bir zorunluluk oldu\u011fu, Yasa koyucu<\/span> <\/span>ayn\u0131 maddede say\u0131lan ki\u015filerin imzadan \u00e7ekinme hakk\u0131n\u0131n bulundu\u011funu belirterek bu takdirde yoklama fi\u015flerini polis, jandarma, muhtar ve ihtiyar heyeti \u00fcyelerinden biri taraf\u0131ndan imzalanaca\u011f\u0131n\u0131 h\u00fckme ba\u011flad\u0131\u011f\u0131, bu itibarla, tutana\u011f\u0131n, yasada yaz\u0131l\u0131 say\u0131lan ki\u015filer nezdinde d\u00fczenlenmesi veya onlardan birine imza ettirilmesi ya da y\u00fck\u00fcml\u00fc veya yetkili adam\u0131n\u0131n bulunmad\u0131\u011f\u0131 bir s\u0131rada d\u00fczenlenen bir tutana\u011f\u0131n an\u0131lan h\u00fckm\u00fcn ikinci f\u0131kras\u0131nda a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde polis, jandarma, muhtar veya ihtiyar meclisi \u00fcyelerinden birine imzalat\u0131lmas\u0131 gerekirken, kargo \u015firketi yetkilisine imzalat\u0131larak d\u00fczenlenen tutanakla yap\u0131lan tespit y\u00fck\u00fcml\u00fcy\u00fc ba\u011flamayaca\u011f\u0131ndan, an\u0131lan tutana\u011fa dayan\u0131larak kesilen \u00f6zel usuls\u00fczl\u00fck cezas\u0131nda yasaya uyarl\u0131k g\u00f6r\u00fclmedi\u011fi ileri s\u00fcr\u00fclerek Dan\u0131\u015ftay Ba\u015fsavc\u0131s\u0131 taraf\u0131ndan kanun yarar\u0131na bozulmas\u0131 istenmi\u015ftir.<\/span><\/p>\n

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T\u00dcRK M\u0130LLET\u0130 ADINA<\/span><\/p>\n

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H\u00fck\u00fcm veren Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Dairesince Dan\u0131\u015ftay Ba\u015fsavc\u0131s\u0131 taraf\u0131ndan kanun yarar\u0131na temyiz edilen \u0130zmir B\u00f6lge \u0130dare Mahkemesinin 27.1.2010 g\u00fcnl\u00fc, E:2009\/4579, K:2010\/366 say\u0131l\u0131 karar\u0131 incelendikten ve Tetkik <\/span>Hakimi<\/span> <\/span>Eslem<\/span> Ayaz’\u0131n a\u00e7\u0131klamalar\u0131 dinlendikten sonra i\u015fin gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/span><\/p>\n

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213 say\u0131l\u0131 Vergi Usul Kanununun 230 uncu maddesinin 5 inci bendinde mal\u0131n al\u0131c\u0131ya teslim edilmek \u00fczere sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 hallerde sat\u0131c\u0131n\u0131n, teslim edilen mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131 ve ta\u015f\u0131tt\u0131r\u0131lmas\u0131(\u015f.abac\u0131)halinde al\u0131c\u0131n\u0131n, ta\u015f\u0131nan veya ta\u015f\u0131tt\u0131r\u0131lan mallar i\u00e7in sevk irsaliyesi d\u00fczenlemesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fart\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, 353 \u00fcnc\u00fc maddenin 2 <\/span>nci<\/span> f\u0131kras\u0131nda, perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihazla verilen fi\u015f, giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131nca d\u00fczenlenme zorunlulu\u011fu getirilen belgelerin, d\u00fczenlenmedi\u011finin, kullan\u0131lmad\u0131\u011f\u0131n\u0131n, bulundurulmad\u0131\u011f\u0131n\u0131n, d\u00fczenlenen belgelerin asl\u0131 ile \u00f6rne\u011finde farkl\u0131 mebla\u011flara yer verildi\u011finin veya ger\u00e7e\u011fe ayk\u0131r\u0131 olarak d\u00fczenlendi\u011finin tespiti halinde her bir belge i\u00e7in \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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213 say\u0131l\u0131 Vergi Usul Kanununun 131 inci maddesinde yoklama neticelerinin tutanak mahiyetinde olan “yoklama fi\u015fine” ge\u00e7irilece\u011fi, bu fi\u015flerin yoklama yerinde iki n\u00fcsha tanzim olunarak tarihlenece\u011fi, bulunursa nezdinde yoklama yap\u0131lana veya yetkili adam\u0131na imza ettirilece\u011fi bunlar bulunmaz veya imzadan \u00e7ekinirlerse keyfiyetin fi\u015fe yaz\u0131laca\u011f\u0131 ve yoklama fi\u015finin polis, jandarma, muhtar ve ihtiyar meclisi \u00fcyelerinden birine imzalat\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/span><\/p>\n

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Davac\u0131 ad\u0131na 13.8.2008 tarihli tutana\u011fa dayan\u0131larak m\u00fc\u015fterisine kargo \u015firketi arac\u0131l\u0131\u011f\u0131yla sevk etti\u011fi bir k\u0131s\u0131m emtia i\u00e7in sevk irsaliyesini ara\u00e7ta bulundurmamas\u0131 nedeniyle ceza kesilmi\u015f olup davac\u0131 \u015firketin yetkili adam\u0131 olarak kabul edilmesi m\u00fcmk\u00fcn bulunmayan kargo \u015firketi eleman\u0131nca imzalanan tutana\u011f\u0131n yukar\u0131da yer verilen kanun maddesinde \u00f6ng\u00f6r\u00fclen usule uygun d\u00fczenlenmemesi nedeniyle davac\u0131y\u0131 ba\u011flamayaca\u011f\u0131, bu nedenle s\u00f6z konusu tutana\u011fa dayan\u0131larak kesilen cezada hukuka uygunluk bulunmad\u0131\u011f\u0131ndan \u00f6zel usuls\u00fczl\u00fck cezas\u0131na kar\u015f\u0131 a\u00e7\u0131lan davay\u0131 reddeden B\u00f6lge \u0130dare Mahkemesi karar\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n

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A\u00e7\u0131klanan nedenlerle, Dan\u0131\u015ftay Ba\u015fsavc\u0131s\u0131n\u0131n temyiz isteminin kabul\u00fc <\/span>ile<\/span> <\/span>\u0130zmir<\/span> B\u00f6lge \u0130dare Mahkemesinin 27.1.2010 g\u00fcnl\u00fc, E:2009\/4579, K:2010\/366 say\u0131l\u0131<\/span> <\/span>karar\u0131n\u0131n, 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 51 inci maddesi uyar\u0131nca kanun yarar\u0131na ve h\u00fckm\u00fcn hukuki sonu\u00e7lar\u0131na etkili olmamak \u00fczere bozulmas\u0131na, karar\u0131n bir \u00f6rne\u011finin Maliye Bakanl\u0131\u011f\u0131 ile Dan\u0131\u015ftay Ba\u015fsavc\u0131l\u0131\u011f\u0131na g\u00f6nderilmesine ve Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131na, 17.2.2011 g\u00fcn\u00fcnde oybirli\u011fiyle karar verildi.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Yap\u0131lan denetim sonucu d\u00fczenlenen tutanakla davac\u0131 \u015firketin kargo \u015firketi arac\u0131l\u0131\u011f\u0131yla sevkiyat\u0131n\u0131 yapt\u0131rd\u0131\u011f\u0131 emtia i\u00e7in sevk irsaliyesini…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2248","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=2248"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2248\/revisions"}],"predecessor-version":[{"id":2249,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2248\/revisions\/2249"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2248"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}