{"id":2942,"date":"2011-11-26T06:44:39","date_gmt":"2011-11-26T06:44:39","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2942"},"modified":"2011-11-26T06:44:39","modified_gmt":"2011-11-26T06:44:39","slug":"danistay-ucuncu-daire-baskanligi-karari-e-20111575","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2011\/11\/danistay-ucuncu-daire-baskanligi-karari-e-20111575\/","title":{"rendered":"Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Daire Ba\u015fkanl\u0131\u011f\u0131 Karar\u0131 E.2011\/1575"},"content":{"rendered":"<p><span style=\"color: #666666; font-family: Verdana;\"><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/08\/danistay.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-664\" title=\"danistay\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/08\/danistay.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>&#8230;davan\u0131n kabul\u00fc yolundaki Mahkeme karar\u0131nda, davac\u0131 lehine vekalet \u00fccreti takdir edilmedi\u011fi g\u00f6r\u00fcld\u00fc\u011f\u00fcnden<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>26 Kas\u0131m 2011 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 28124<\/p>\n<p>&nbsp;<\/p>\n<p>Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Daire Ba\u015fkanl\u0131\u011f\u0131ndan:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Esas No<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 2011\/1575<\/p>\n<p><strong>Karar No<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 2011\/5104<\/p>\n<p><strong>Kanun Yarar\u0131na Temyiz Eden<\/strong> : DANI\u015eTAY BA\u015eSAVCISI<\/p>\n<p><strong>Davac\u0131<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: Ali &#8230;&#8230;&#8230;&#8230;.<\/p>\n<p><strong>Vekili<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: Av. Ak\u0131n &#8230;&#8230;&#8230;&#8230;. -Cumhuriyet Bulvar\u0131&#8230;&#8230;&#8230;. Alsancak-\u0130ZM\u0130R<\/p>\n<p><strong>Kar\u015f\u0131 Taraf<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: Kar\u015f\u0131yaka Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc-\u0130ZM\u0130R<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0130stemin \u00d6zeti<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: Orta\u011f\u0131 oldu\u011fu &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. Petrol Gazlar\u0131 \u0130n\u015faat Turizm Ticaret Limited \u015eirketinin vergi bor\u00e7lar\u0131 nedeniyle davac\u0131 ad\u0131na d\u00fczenlenen \u00f6deme emrinin iptaline karar veren ve itiraz edilmeyerek kesinle\u015fen \u0130zmir 3. Vergi Mahkemesinin 28.12.2009 g\u00fcn ve E:2009\/1231, K:2009\/1941 say\u0131l\u0131 karar\u0131n\u0131n; <a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.2577&amp;MevzuatIliski=0&amp;sourceXmlSearch=\"><span style=\"text-decoration: underline;\">2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun<\/span><\/a> \u2018Kararlarda Bulunacak Hususlar\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan 24\u2019\u00fcnc\u00fc maddesinin (f) f\u0131kras\u0131nda; kararlarda yarg\u0131lama giderleri ve hangi tarafa y\u00fckletildi\u011finin belirtilece\u011fi, ayn\u0131 Kanunun 31\u2019inci maddesinin g\u00f6ndermede bulundu\u011fu Hukuk Usul\u00fc Muhakemeleri Kanununun 423\u2019\u00fcnc\u00fc maddesinin 6\u2019nc\u0131 f\u0131kras\u0131nda vekalet \u00fccretinin yarg\u0131lama giderleri aras\u0131nda say\u0131ld\u0131\u011f\u0131, 416 ve 417\u2019nci maddelerinde ise; yarg\u0131lama giderlerinin davada haks\u0131z \u00e7\u0131kan taraftan al\u0131narak hakl\u0131 \u00e7\u0131kana verilmesine karar verilece\u011fine ili\u015fkin h\u00fck\u00fcmlere yer verildi\u011fi, dava konusu olayda ise, avukat taraf\u0131ndan temsil edilmi\u015f olmas\u0131na kar\u015f\u0131n davan\u0131n kabul\u00fc yolundaki Mahkeme karar\u0131nda, davac\u0131 lehine vekalet \u00fccreti takdir edilmedi\u011fi g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, Avukatl\u0131k Asgari \u00dccret Tarifesine g\u00f6re davac\u0131 lehine vekalet \u00fccreti takdir edilmesi gerekti\u011finden Mahkemece bu hususta h\u00fck\u00fcm verilmemesinde hukuka uygunluk bulunmad\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek Dan\u0131\u015ftay Ba\u015fsavc\u0131s\u0131 taraf\u0131ndan kanun yarar\u0131na bozulmas\u0131 istenmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>T\u00dcRK M\u0130LLET\u0130 ADINA<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>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 3. Vergi Mahkemesinin 28.12.2009 g\u00fcn ve E:2009\/1231, K:2009\/1941 say\u0131l\u0131 karar\u0131 incelendikten ve Tetkik Hakimi Ebru &#8230;&#8230;&#8230;.\u2019\u00fcn a\u00e7\u0131klamalar\u0131 dinlenildikten sonra i\u015fin gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>&nbsp;<\/p>\n<p>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 51\u2019inci maddesinde, B\u00f6lge \u0130dare Mahkemesi kararlar\u0131 ile idare ve vergi mahkemelerince ve Dan\u0131\u015ftay\u2019ca ilk derece mahkemesi olarak verilip temyiz incelemesinden ge\u00e7meden kesinle\u015fmi\u015f bulunan kararlardan niteli\u011fi bak\u0131m\u0131ndan y\u00fcr\u00fcrl\u00fckteki hukuka ayk\u0131r\u0131 bir sonucu ifade edenlerin ilgili bakanl\u0131klar\u0131n g\u00f6sterece\u011fi l\u00fczum \u00fczerine veya kendili\u011finden Ba\u015fsavc\u0131 taraf\u0131ndan kanun yarar\u0131na temyiz olunabilece\u011fi kurala ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00d6te yandan, ayn\u0131 Kanunun 31\u2019inci maddesinin g\u00f6ndermede bulundu\u011fu Hukuk Usul\u00fc Muhakemeleri Kanununun 423\u2019\u00fcnc\u00fc maddesinin 6\u2019nc\u0131 bendinde, vekalet \u00fccreti yarg\u0131lama giderleri aras\u0131nda say\u0131lm\u0131\u015f, ayn\u0131 Kanunun 417\u2019nci maddesinde de yarg\u0131lama giderlerinin davada haks\u0131z \u00e7\u0131kan tarafa y\u00fckletilece\u011fi h\u00fckm\u00fcne yer verilmi\u015ftir. Hukuk Usul\u00fc Muhakemeleri Kanununun 423\u2019\u00fcnc\u00fc maddesinde yarg\u0131lama giderleri aras\u0131nda say\u0131lan avukatl\u0131k \u00fccretinin takdirinde dayan\u0131lacak kurallar\u0131 i\u00e7eren <a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.1136&amp;MevzuatIliski=0&amp;sourceXmlSearch=\"><span style=\"text-decoration: underline;\">1136 say\u0131l\u0131 Avukatl\u0131k Kanununun<\/span><\/a> 168\u2019inci maddesi ve ayn\u0131 Yasa uyar\u0131nca y\u00fcr\u00fcrl\u00fc\u011fe konularak, bu davada uygulanmas\u0131 gereken 24.12.2009 g\u00fcnl\u00fc ve 27442 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/www.alomaliye.com\/2009\/avukatlik_asgari_ucret_tarifesi.htm\"><span style=\"text-decoration: underline;\">Avukatl\u0131k Asgari \u00dccret Tarifesinin<\/span><\/a> 1\u2019inci maddesinde; avukatl\u0131k \u00fccretinin kanun gere\u011fi kar\u015f\u0131 tarafa y\u00fckletilmesi gereken durumlarda, Avukatl\u0131k Kanunu ve bu Tarife h\u00fck\u00fcmlerinin uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p>Bu durumda, orta\u011f\u0131 oldu\u011fu &#8230;&#8230;&#8230;&#8230;&#8230;. Petrol Gazlar\u0131 \u0130n\u015faat Turizm Ticaret Limited \u015eirketinin vergi bor\u00e7lar\u0131 nedeniyle davac\u0131 ad\u0131na d\u00fczenlenen \u00f6deme emrini iptal eden vergi mahkemesince, davac\u0131y\u0131 temsil eden avukat i\u00e7in vekalet \u00fccretine h\u00fckmedilmedi\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan, s\u00f6zkonusu vergi mahkemesi karar\u0131n\u0131n kanun yarar\u0131na bozulmas\u0131 gerekmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>A\u00e7\u0131klanan nedenlerle, Dan\u0131\u015ftay Ba\u015fsavc\u0131s\u0131n\u0131n temyiz isteminin kabul\u00fc ile y\u00fcr\u00fcrl\u00fckteki hukuka ayk\u0131r\u0131 bir sonu\u00e7 ifade eden \u0130zmir 3. Vergi Mahkemesinin 28.12.2009 g\u00fcn ve E:2009\/1231, K:2009\/1941 say\u0131l\u0131 karar\u0131n\u0131n, 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul Kanununun 51\u2019inci 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 23.9.2011 g\u00fcn\u00fcnde oybirli\u011fiyle karar verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8230;davan\u0131n kabul\u00fc yolundaki Mahkeme karar\u0131nda, davac\u0131 lehine vekalet \u00fccreti takdir edilmedi\u011fi g\u00f6r\u00fcld\u00fc\u011f\u00fcnden &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-2942","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2942","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=2942"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2942\/revisions"}],"predecessor-version":[{"id":2944,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2942\/revisions\/2944"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}