{"id":13939,"date":"2019-12-05T07:14:02","date_gmt":"2019-12-05T07:14:02","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13939"},"modified":"2019-12-05T07:14:02","modified_gmt":"2019-12-05T07:14:02","slug":"anayasa-mahkemesinin-2016-8880-basvuru-numarali-karari-gumruk-alaninda-cikan-yanginda-zayi-olan-mallar","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/12\/anayasa-mahkemesinin-2016-8880-basvuru-numarali-karari-gumruk-alaninda-cikan-yanginda-zayi-olan-mallar\/","title":{"rendered":"Anayasa Mahkemesinin 2016\/8880 Ba\u015fvuru Numaral\u0131 Karar\u0131 \u2013 G\u00fcmr\u00fck Alan\u0131nda \u00c7\u0131kan Yang\u0131nda Zayi Olan Mallar"},"content":{"rendered":"

\"\"<\/a>G\u00fcmr\u00fck Alan\u0131nda \u00c7\u0131kan Yang\u0131nda Zayi Olan Mallar Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: \u0130K\u0130NC\u0130 B\u00d6L\u00dcM KARAR TELPA TELEKOM\u00dcN\u0130KASYON T\u0130CARET A.\u015e. BA\u015eVURUSU Ba\u015f…<\/p>\n

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Anayasa Mahkemesinin 2016\/8880 Ba\u015fvuru Numaral\u0131 Karar\u0131 \u2013 G\u00fcmr\u00fck Alan\u0131nda \u00c7\u0131kan Yang\u0131nda Zayi Olan Mallar<\/strong><\/p>\n

Tarih:\u00a0
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G\u00fcmr\u00fck Alan\u0131nda \u00c7\u0131kan Yang\u0131nda Zayi Olan Mallar<\/h4>\n<\/div>\n

Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM KARAR<\/p>\n

TELPA TELEKOM\u00dcN\u0130KASYON T\u0130CARET A.\u015e. BA\u015eVURUSU<\/p>\n

Ba\u015fvuru Numaras\u0131 : 2016\/8880<\/p>\n

Karar Tarihi : 12\/11\/2019<\/p>\n

Ba\u015fkan : Recep K\u00d6M\u00dcRC\u00dc<\/p>\n

\u00dcyeler : Engin YILDIRIM<\/p>\n

Celal M\u00fcmtaz AKINCI R\u0131dvan G\u00dcLE\u00c7 Recai AKYEL<\/p>\n

Raport\u00f6r : Heysem KOCA\u00c7\u00ceNAR<\/p>\n

Ba\u015fvurucu : Telpa Telekom\u00fcnikasyon Ticaret A.\u015e.<\/p>\n

Vekili : Av. Selda SA\u00c7<\/p>\n

I. BA\u015eVURUNUN KONUSU<\/strong><\/p>\n

1. Ba\u015fvuru, g\u00fcmr\u00fck alan\u0131nda \u00e7\u0131kan yang\u0131nda zayi olan mallar i\u00e7in \u00f6denen verginin iadesi iste\u011finin reddine karar verilmesi nedeniyle m\u00fclkiyet hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir.<\/p>\n

II. BA\u015eVURU S\u00dcREC\u0130<\/strong><\/p>\n

2. Ba\u015fvuru 4\/5\/2016 tarihinde yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

3. Ba\u015fvuru, ba\u015fvuru formu ve eklerinin idari y\u00f6nden yap\u0131lan \u00f6n incelemesinden sonra Komisyona sunulmu\u015ftur.<\/p>\n

4. Komisyonca ba\u015fvurunun kabul edilebilirlik incelemesinin B\u00f6l\u00fcm taraf\u0131ndan yap\u0131lmas\u0131na karar verilmi\u015ftir.<\/p>\n

5. B\u00f6l\u00fcm Ba\u015fkan\u0131 taraf\u0131ndan ba\u015fvurunun kabul edilebilirlik ve esas incelemesinin birlikte yap\u0131lmas\u0131na karar verilmi\u015ftir.<\/p>\n

6. Ba\u015fvuru belgelerinin bir \u00f6rne\u011fi bilgi i\u00e7in Adalet Bakanl\u0131\u011f\u0131na (Bakanl\u0131k) g\u00f6nderilmi\u015ftir. Bakanl\u0131k, g\u00f6r\u00fc\u015f bildirmemi\u015ftir.<\/p>\n

III. OLAY VE OLGULAR<\/strong><\/p>\n

7. Ba\u015fvuru formu ve eklerinde ifade edildi\u011fi \u015fekliyle ilgili olaylar \u00f6zetle \u015f\u00f6yledir:<\/p>\n

A. Uyu\u015fmazl\u0131\u011f\u0131n Arka Plan\u0131<\/strong><\/p>\n

8. Ba\u015fvurucu Telpa Telekom\u00fcnikasyon Ticaret Anonim \u015eirketi (\u015eirket), 1994 y\u0131l\u0131ndan beri mobil telefon piyasas\u0131nda faaliyette bulunan ticari bir kurulu\u015ftur.<\/p>\n

9. Ba\u015fvurucu 13\/5\/2006 tarihli g\u00fcmr\u00fck beyannamesi ile G\u00fcney Kore men\u015feli 5.600 adet cep telefonunu yurda ithal etti\u011fi y\u00f6n\u00fcnde bildirimde bulunmu\u015ftur. Ba\u015fvurucu \u015eirket, bildirimde bulundu\u011fu mallar i\u00e7in 24\/5\/2006 tarihli makbuzla 274.639,45 TL katma de\u011fer vergisi (KDV) ve 254.295,82 TL \u00f6zel t\u00fcketim vergisini (\u00d6TV) Atat\u00fcrk Havaliman\u0131 G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn yaz\u0131s\u0131 \u00fczerine Mecidiye Vergi Dairesine (Vergi Dairesi) yat\u0131rm\u0131\u015ft\u0131r.<\/p>\n

10. Devlet Hava Meydanlar\u0131 Atat\u00fcrk Havaliman\u0131 \u0130tfaiye M\u00fcd\u00fcrl\u00fc\u011f\u00fc (\u0130tfaiye M\u00fcd\u00fcrl\u00fc\u011f\u00fc) taraf\u0131ndan d\u00fczenlenen 24\/5\/2006 tarihli rapora g\u00f6re saat 15.00 s\u0131ralar\u0131nda kargo binas\u0131n\u0131n bir k\u0131sm\u0131nda ba\u015flayan yang\u0131n ayn\u0131 g\u00fcn saat 17.30 s\u0131ralar\u0131nda s\u00f6nd\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Tutana\u011fa g\u00f6re yang\u0131n\u0131n meydana geldi\u011fi kargo binas\u0131 kullan\u0131lamaz h\u00e2le gelmi\u015ftir.<\/p>\n

11. Ba\u015fvurucu, beyannameye konu mallar\u0131n kendisine teslim edilmeden \u00f6nce yang\u0131nda zayi oldu\u011funun tespit edilmesi talebinde bulunmu\u015ftur. Bak\u0131rk\u00f6y 1. Asliye Hukuk Mahkemesi mahallinde icra etti\u011fi ke\u015fif neticesinde 19\/2\/2007 tarihli bilirki\u015fi raporunu temin etmi\u015ftir. S\u00f6z konusu bilirki\u015fi raporunda, beyannameye esas te\u015fkil eden cep telefonlar\u0131n\u0131n yang\u0131nda zayi oldu\u011funa y\u00f6nelik tespitler bulunmaktad\u0131r.<\/p>\n

12. Ba\u015fvurucu 13\/5\/2006 tarihli giri\u015f beyannamesi uyar\u0131nca kendisinden KDV tahsil edilmi\u015fse de beyannameye esas te\u015fkil eden mallar\u0131n kargo binas\u0131nda meydana gelen yang\u0131nda zayi oldu\u011fu iddias\u0131yla d\u00fczeltme beyannamesi vererek mahsup talebinde bulunmu\u015ftur. Vergi Dairesi mahsup iste\u011fini haks\u0131z oldu\u011fu gerek\u00e7esiyle reddetmi\u015ftir.<\/p>\n

13. Ba\u015fvurucu KDV\u2019ye ili\u015fkin mahsup iste\u011finin reddi \u00fczerine i\u015flemin iptali iste\u011finde bulunmu\u015ftur. \u0130stanbul 6. Vergi Mahkemesi 22\/2\/2008 tarihinde davan\u0131n kabul\u00fcne karar vermi\u015ftir. Mahkeme 13\/5\/2006 tarihli giri\u015f beyannamesi muhteviyat\u0131 e\u015fyaya ili\u015fkin g\u00fcmr\u00fck vergileri, resimleri ve KDV\u2019si \u00f6denerek ithalat\u0131 ger\u00e7ekle\u015ftirilmi\u015f mallar\u0131n hen\u00fcz teslim al\u0131nmadan antrepodayken \u00e7\u0131kan yang\u0131n sonucunda yand\u0131\u011f\u0131n\u0131 saptam\u0131\u015ft\u0131r. H\u00fck\u00fcm Dan\u0131\u015ftay Dokuzuncu Dairesince 12\/6\/2013 tarihinde onanm\u0131\u015f, karar d\u00fczeltme iste\u011fi de ayn\u0131 Daire taraf\u0131ndan 24\/9\/2014 tarihinde reddedilmi\u015ftir.<\/p>\n

B. Bireysel Ba\u015fvuruya Konu Yarg\u0131lama S\u00fcreci<\/strong><\/p>\n

14. Ba\u015fvurucu 13\/5\/2006 tarihli ve 146865 say\u0131l\u0131 g\u00fcmr\u00fck beyannamesi muhteviyat\u0131 e\u015fyan\u0131n 24\/5\/2006 tarihinde meydana gelen yang\u0131nda zayi oldu\u011fu gerek\u00e7esiyle 24\/5\/2006 tarihli makbuzla \u00f6demi\u015f oldu\u011fu 254.295,82 TL \u00d6TV\u2019nin iadesini talep etmi\u015ftir. \u0130stanbul G\u00fcmr\u00fck ve Muhafaza Ba\u015fm\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn z\u0131mni ret karar\u0131 \u00fczerine ba\u015fvurucu, i\u015flemin iptali iste\u011finde bulunmu\u015ftur. \u0130stanbul 1. Vergi Mahkemesi, idari merci tecav\u00fcz\u00fc nedeniyle dilek\u00e7e ve eklerinin G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131na tevdiine karar vermi\u015ftir.<\/p>\n

15. G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131 1\/6\/2011 tarihli karar ile e\u015fya i\u00e7in \u00f6denen 254.295,82 TL tutar\u0131ndaki \u00d6TV\u2019nin iadesi i\u00e7in e\u015fyan\u0131n yand\u0131\u011f\u0131n\u0131n mahkeme karar\u0131 ile kan\u0131tlanmas\u0131 gerekli olup ba\u015fvurucu taraf\u0131ndan bu y\u00f6nde bir karar ibraz edilemedi\u011fi gerek\u00e7esiyle talebi reddetmi\u015ftir.<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G\u00fcmr\u00fck Alan\u0131nda \u00c7\u0131kan Yang\u0131nda Zayi Olan Mallar Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: \u0130K\u0130NC\u0130 B\u00d6L\u00dcM KARAR TELPA TELEKOM\u00dcN\u0130KASYON T\u0130CARET A.\u015e. BA\u015eVURUSU Ba\u015f…  <\/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-13939","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=13939"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13939\/revisions"}],"predecessor-version":[{"id":13940,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13939\/revisions\/13940"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}