{"id":17518,"date":"2022-11-08T07:28:50","date_gmt":"2022-11-08T07:28:50","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=17518"},"modified":"2022-11-08T07:28:50","modified_gmt":"2022-11-08T07:28:50","slug":"anayasa-mahkemesinin-6-10-2022-tarihli-ve-2019-9692-basvuru-numarali-karari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/11\/anayasa-mahkemesinin-6-10-2022-tarihli-ve-2019-9692-basvuru-numarali-karari\/","title":{"rendered":"Anayasa Mahkemesinin 6\/10\/2022 Tarihli ve 2019\/9692 Ba\u015fvuru Numaral\u0131 Karar\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/anayasa.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-428 alignleft\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/anayasa.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Anayasa Mahkemesinin 2019\/9692 Ba\u015fvuru Numaral\u0131 Karar\u0131 04 Kas\u0131m 2022 Tarihli Resmi Gazete Say\u0131: 32003 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM..<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Anayasa Mahkemesinin 6\/10\/2022 Tarihli ve 2019\/9692 Ba\u015fvuru Numaral\u0131 Karar\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2022-11-04T06:45:04+03:00\">4 Kas\u0131m 2022<\/time><\/div>\n<div class=\"entry-content\">\n<h4>Anayasa Mahkemesinin 2019\/9692 Ba\u015fvuru Numaral\u0131 Karar\u0131<\/h4>\n<p>04 Kas\u0131m 2022 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 32003<\/p>\n<p>Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan:<\/p>\n<p>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n<p>KARAR<\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. PAZARLAMA VE T\u0130CARET A.\u015e. BA\u015eVURUSU<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"121\"><strong>Ba\u015fvuru Numaras\u0131<\/strong><\/p>\n<p><strong>Karar Tarihi<\/strong><\/p>\n<\/td>\n<td width=\"204\"><strong>: 2019\/9692<\/strong><\/p>\n<p><strong>: 6\/10\/2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>Ba\u015fkan<\/strong><\/p>\n<p><strong>\u00dcyeler<\/strong><\/p>\n<\/td>\n<td width=\"204\">: Hasan Tahsin G\u00d6KCAN<\/p>\n<p>: Muammer TOPAL<\/p>\n<p>: Recai AKYEL<\/p>\n<p>: Yusuf \u015eevki HAKYEMEZ<\/p>\n<p>: \u0130rfan F\u0130DAN<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>Raport\u00f6r<\/strong><\/p>\n<p><strong>Ba\u015fvurucu<\/strong><\/p>\n<p><strong>Vekili<\/strong><\/p>\n<\/td>\n<td width=\"204\">: Ayhan \u2026\u2026\u2026\u2026\u2026<\/p>\n<p>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026.. Pazarlama ve Ticaret A.\u015e.<\/p>\n<p>: Av. \u00d6mer Y\u00dcKSEL<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>I. BA\u015eVURUNUN KONUSU<\/p>\n<p>1. Ba\u015fvuru, resen tarh edilen katma de\u011fer vergisinin indirim konusu edilmesinin kabul edilmemesi nedeniyle m\u00fclkiyet hakk\u0131n\u0131n ihlal edildi\u011fi iddias\u0131na ili\u015fkindir.<\/p>\n<p>II. BA\u015eVURU S\u00dcREC\u0130<\/p>\n<p>2. Ba\u015fvuru 22\/3\/2019 tarihinde yap\u0131lm\u0131\u015ft\u0131r. Komisyonca ba\u015fvurunun kabul edilebilirlik incelemesinin B\u00f6l\u00fcm taraf\u0131ndan yap\u0131lmas\u0131na karar verilmi\u015ftir.<\/p>\n<p>3. 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\u00fcn\u00fc bildirmi\u015ftir. Ba\u015fvurucu, Bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fcne kar\u015f\u0131 s\u00fcresinde beyanda bulunmu\u015ftur.<\/p>\n<p>III. OLAY VE OLGULAR<\/p>\n<p>4. Ba\u015fvuru formu ve eklerinde ifade edildi\u011fi \u015fekliyle ilgili olaylar \u00f6zetle \u015f\u00f6yledir:<\/p>\n<p>5. Ba\u015fvurucu \u015eirket, ithalat ve ihracat i\u015fleriyle i\u015ftigal etmekledir.<\/p>\n<p>6. Ba\u015fvurucu \u015eirketin Mersin Serbest B\u00f6lgesi\u2019nde bulunan \u015fubesi \u00fczerinden ithal etti\u011fi emtian\u0131n g\u00fcmr\u00fck k\u0131ymetlerinin d\u00fc\u015f\u00fck g\u00f6sterildi\u011fi gerek\u00e7esiyle ba\u015fvurucu hakk\u0131nda vergi incelemesi ba\u015flat\u0131lm\u0131\u015ft\u0131r. \u0130nceleme sonucunda ba\u015fvurucunun toplam 3.924.529,67 TL katma de\u011fer vergisini eksik beyan etti\u011fi tespit edilerek hakk\u0131nda cezal\u0131 ek katma de\u011fer vergisi tarhiyat\u0131 yap\u0131lm\u0131\u015ft\u0131r. Ba\u015fvurucu s\u00f6z konusu tarhiyata kar\u015f\u0131 dava a\u00e7m\u0131\u015f, davalar derdestken 3\/2\/2011 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2011\/02\/25\/bazi-alacaklarin-yeniden-6111-sayili-k\/\">6111 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 \u0130le Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/a><\/strong>\u00a0y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>An\u0131lan Kanun\u2019dan yararlanan ba\u015fvurucu 3.924.529,67 TL\u2019yi 2011 y\u0131l\u0131 May\u0131s, Haziran ve Temmuz aylar\u0131nda vergi idaresine \u00f6demi\u015ftir.<\/p>\n<p>7. Ba\u015fvurucu bu suretle \u00f6dedi\u011fi 3.924.529,67 TL katma de\u011fer vergisinin 25\/10\/1984 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/katma-deger-vergisi-kanunu-3065-sayili-kanun\/\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu<\/a><\/strong>\u2018nun 29. maddesi uyar\u0131nca indirim konusu yap\u0131lmas\u0131 gerekti\u011fi ihtirazi kayd\u0131yla 23\/8\/2011 tarihinde 2011 y\u0131l\u0131 Temmuz d\u00f6nemi katma de\u011fer vergisi beyannamesini vermi\u015ftir. Vergi \u0130daresince ba\u015fvurucunun ihtirazi kayd\u0131 kabul edilmemi\u015ftir.<\/p>\n<p>8. Ba\u015fvurucu ihtirazi kayd\u0131n kabul edilmemesi nedeniyle, tarh edilen 3.924.529,67 TL katma de\u011fer vergisinin iptali istemiyle 22\/9\/2011 tarihinde \u0130stanbul 8. Vergi Mahkemesinde (Vergi Mahkemesi) dava a\u00e7m\u0131\u015ft\u0131r. Dava dilek\u00e7esinde, indirimin kabul edilmemesinin m\u00fckerrer vergilendirmeye yol a\u00e7t\u0131\u011f\u0131 ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>9. Daval\u0131 vergi idaresinin savunma yaz\u0131s\u0131nda ise katma de\u011fer vergisinin ancak vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi takvim y\u0131l\u0131 i\u00e7inde indirim konusu yap\u0131labilece\u011fi, bu nedenle somut olayda indirimin ko\u015fullar\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n<p>10. Vergi Mahkemesi 18\/9\/2012 tarihinde davay\u0131 reddetmi\u015ftir. Karar\u0131n gerek\u00e7esinde, 3065 say\u0131l\u0131 Kanun\u2019un 29. maddesine g\u00f6re m\u00fckelleflerin vergiye tabi al\u0131\u015f i\u015flemleri \u00dczerinden hesaplanan katma de\u011fer vergisinin sat\u0131\u015f i\u015flemleri \u00dczerinden hesaplanan katma de\u011fer vergisinden indirebilmesi i\u00e7in indirim konusu yap\u0131lacak katma de\u011fer vergisinin fatura veya benzeri belgelerde g\u00f6sterilmesi, bu belgelerin kanuni defterlere kaydedilmesi ve indirim hakk\u0131n\u0131n vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla kullan\u0131lmas\u0131 \u015fartlar\u0131n\u0131n bir arada bulunmas\u0131 gerekti\u011fi ifade edilmi\u015ftir. Kararda; somut olayda katma de\u011fer vergisinin belgelerde g\u00f6sterilmesi, yasal defterlere kaydedilmesi ve indirim hakk\u0131n\u0131n ilgili takvim y\u0131l\u0131nda kullan\u0131lmas\u0131 \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fmedi\u011fi vurgulanm\u0131\u015ft\u0131r.<\/p>\n<p>11. Ba\u015fvurucu, bu karara kar\u015f\u0131 temyiz yoluna ba\u015fvurmu\u015ftur. Temyiz dilek\u00e7esinde; resen tarh edilen katma de\u011fer vergisinin indiriminin \u00f6demenin ger\u00e7ekle\u015fti\u011fi takvim y\u0131l\u0131 i\u00e7inde m\u00fcmk\u00fcn olmas\u0131 gerekti\u011fi, nitekim vergi idaresinin bu y\u00f6nde mukteza ve genel tebli\u011flerinin bulundu\u011fu iddia edilmi\u015ftir. Temyiz dilek\u00e7esinde, resen tarh edilen ve 6111 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131land\u0131r\u0131larak \u00f6denen katma de\u011fer vergisinin vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi y\u0131l i\u00e7inde indirim konusu edilmesinin fiilen m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 savunulmu\u015ftur. Dan\u0131\u015ftay Dokuzuncu Dairesi 19\/11\/2015 tarihinde Vergi Mahkemesi karar\u0131n\u0131 onam\u0131\u015ft\u0131r. Karar d\u00fczeltme \u0130stemi de ayn\u0131 Dairenin 7\/12\/2018 tarihli karar\u0131yla reddedilmi\u015ftir. Nihai karar 3\/3\/2019 tarihinde ba\u015fvurucuya tebli\u011f edilmi\u015ftir.<\/p>\n<p><strong>IV. \u0130LG\u0130L\u0130 HUKUK<\/strong><\/p>\n<p>12. 3065 say\u0131l\u0131 Kanun\u2019un 1. maddesinin ilgili k\u0131sm\u0131 \u015f\u00f6yledir:<\/p>\n<p><em>\u201cT\u00fcrkiye\u2019de yap\u0131lan a\u015fa\u011f\u0131daki i\u015flemler katma de\u011fer vergisine tabidir:<\/em><\/p>\n<p><em>\u2026<\/em><\/p>\n<ol start=\"2\">\n<li><em>Her t\u00fcrl\u00fc mal ve hizmet ithalat\u0131,<\/em><\/li>\n<\/ol>\n<p><em>\u2026\u201d<\/em><\/p>\n<p>13. 3065 say\u0131l\u0131 Kanun\u2019un 29. maddesinin ilgili k\u0131sm\u0131n\u0131n olay tarihinde y\u00fcr\u00fcrl\u00fckte bulunan h\u00e2li \u015f\u00f6yledir:<\/p>\n<p><em>\u201c1. M\u00fckellefler, yapt\u0131klar\u0131 vergiye tabi i\u015flemler \u00fczerinden hesaplanan katma de\u011fer vergisinden, bu Kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a, faaliyetlerine ili\u015fkin olarak a\u015fa\u011f\u0131daki vergileri indirebilirler:<\/em><\/p>\n<p><em>a) Kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla hesaplanarak d\u00fczenlenen fatura ve benzeri vesikalarda g\u00f6sterilen katma de\u011fer vergisi,<\/em><\/p>\n<p><em>b) \u0130thal olunan mal ve hizmetler dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisi,<\/em><\/p>\n<p><em>\u2026<\/em><\/p>\n<ol start=\"3\">\n<li><em>(Ek: 3\/6\/1986 \u2013 3297\/9 md.) \u0130ndirim hakk\u0131 vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 a\u015f\u0131lmamak \u015fart\u0131yla, ilgili vesikalar\u0131n kanuni defterlere kaydedildi\u011fi vergilendirme d\u00f6neminde kullan\u0131labilir.\u201d<\/em><\/li>\n<\/ol>\n<p>14. 3065 say\u0131l\u0131 Kanun\u2019un 34. maddesinin (1) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n<p><em>\u201cYurt i\u00e7inden sa\u011flanan veya ithal olunan mal ve hizmetlere ait Katma De\u011fer Vergisi, al\u0131\u015f faturas\u0131 veya benzeri vesikalar ve g\u00fcmr\u00fck makbuzu \u00fczerinden ayr\u0131ca g\u00f6sterilmek ve bu vesikalar kanuni defterlere kaydedilmek \u015fart\u0131yla indirilebilir.\u201d<\/em><\/p>\n<p><strong>V. \u0130NCELEME VE GEREK\u00c7E<\/strong><\/p>\n<p>Anayasa Mahkemesinin 6\/10\/2022 tarihinde yapm\u0131\u015f oldu\u011fu toplant\u0131da ba\u015fvuru incelenip gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p><strong>A. Ba\u015fvurucunun \u0130ddialar\u0131 ve Bakanl\u0131k G\u00f6r\u00fc\u015f\u00fc<\/strong><\/p>\n<p>16. Ba\u015fvurucu; resen tarh edilen katma de\u011fer vergisinin kesinle\u015fti\u011fi tarihten \u00f6nce indirim konusu yap\u0131lmas\u0131n\u0131n fiilen m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131, resen tarh edilen verginin \u00f6dendi\u011fi 2011 May\u0131s, Haziran ve Temmuz aylar\u0131ndan sonra indirim konusu yap\u0131lmas\u0131na m\u00fcsaade edilmemesinin m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fini ve m\u00fckerrer vergilendirmeye sebebiyet verdi\u011fini ileri s\u00fcrm\u00fc\u015ft\u00fcr. Ba\u015fvurucu, ilgili mevzuat h\u00fck\u00fcmleri kar\u015f\u0131s\u0131nda davan\u0131n kabul\u00fc gerekirken reddedilmesi nedeniyle kanun \u00f6n\u00fcnde e\u015fitlik ilkesinin ve tarafs\u0131z mahkemede yarg\u0131lanma hakk\u0131n\u0131n ihlal edildi\u011fini iddia etmi\u015ftir.<\/p>\n<p>17. Bakanl\u0131k g\u00f6r\u00fc\u015f\u00fcnde; olay ve olgular de\u011ferlendirildikten sonra ilgili mevzuat h\u00fck\u00fcmlerine yer verilmi\u015f ve ba\u015fvurucunun me\u015fru beklentisinin bulunup bulunmad\u0131\u011f\u0131, ba\u015fvurunun a\u00e7\u0131k\u00e7a dayanaktan yoksun olup olmad\u0131\u011f\u0131 hususlar\u0131 de\u011ferlendirilirken bunlar\u0131n g\u00f6zetilmesi Anayasa Mahkemesinin dikkatine sunulmu\u015ftur. Bakanl\u0131k g\u00f6r\u00fc\u015f\u00fcnde ayr\u0131ca Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan g\u00f6nderilen belge ve g\u00f6r\u00fc\u015flerin de dikkate al\u0131nmas\u0131 talep edilmi\u015ftir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Bakanl\u0131k arac\u0131l\u0131\u011f\u0131yla g\u00f6nderilen yaz\u0131da, 6111 say\u0131l\u0131 Kanun\u2019un 3. maddesinin (10) numaral\u0131 f\u0131kras\u0131nda bu madde h\u00fckm\u00fcnden yararlan\u0131lmas\u0131 i\u00e7in madde kapsam\u0131na giren alacaklara kar\u015f\u0131 dava a\u00e7\u0131lmamas\u0131n\u0131n, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7ilmesinin ve kanun yollar\u0131na ba\u015fvurulmamas\u0131n\u0131n \u015fart oldu\u011fu belirtilmi\u015f; m\u00fckellef hakk\u0131nda tesis edilen i\u015f ve i\u015flemlerde vergi mevzuat\u0131na ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n<p>18. Ba\u015fvurucu, Bakanl\u0131k g\u00f6r\u00fc\u015f\u00fcne kar\u015f\u0131 beyan\u0131nda ba\u015fvuru formundaki iddialar\u0131n\u0131 tekrarlam\u0131\u015ft\u0131r.<\/p>\n<p><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2022\/11\/anayasa-bireysel-2019-9692.docx\"><strong>Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/a>\u00a0(WORD)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Anayasa Mahkemesinin 2019\/9692 Ba\u015fvuru Numaral\u0131 Karar\u0131 04 Kas\u0131m 2022 Tarihli Resmi Gazete Say\u0131: 32003 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM.. &nbsp;<\/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-17518","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17518","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=17518"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17518\/revisions"}],"predecessor-version":[{"id":17519,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17518\/revisions\/17519"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}