{"id":3374,"date":"2012-02-14T06:16:39","date_gmt":"2012-02-14T06:16:39","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3374"},"modified":"2012-02-14T06:16:39","modified_gmt":"2012-02-14T06:16:39","slug":"anayasa-mahkemesinin-e-20107-k-2011172-sayili-karari-31121960-tarihli-ve-193-sayili-kanunda-degisiklik-yapan-462008-tarihli-ve-5766-sayili-kanun-ile-ilgili","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/02\/anayasa-mahkemesinin-e-20107-k-2011172-sayili-karari-31121960-tarihli-ve-193-sayili-kanunda-degisiklik-yapan-462008-tarihli-ve-5766-sayili-kanun-ile-ilgili\/","title":{"rendered":"Anayasa Mahkemesinin E: 2010\/7, K: 2011\/172 Say\u0131l\u0131 Karar\u0131 (31\/12\/1960 Tarihli ve 193 Say\u0131l\u0131 Kanunda De\u011fi\u015fiklik Yapan 4\/6\/2008 Tarihli ve 5766 Say\u0131l\u0131 Kanun ile \u0130lgili)"},"content":{"rendered":"

\"\"<\/a>193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun, 4.6.2008 g\u00fcnl\u00fc, 5766 say\u0131l\u0131 Kanun\u2019un<\/span><\/p>\n

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14 \u015eubat 2012 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28204<\/span><\/p>\n

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

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Esas <\/span>Say\u0131s\u0131 : 2010<\/span>\/7<\/span><\/strong><\/p>\n

Karar <\/span>Say\u0131s\u0131 : 2011<\/span>\/172<\/span><\/strong><\/p>\n

Karar <\/span>G\u00fcn\u00fc : 22<\/span>.12.2011<\/span><\/strong><\/p>\n

\u0130T\u0130RAZ YOLUNA <\/span>BA\u015eVURAN : <\/span>Gaziantep<\/span><\/strong> Vergi Mahkemesi<\/span><\/p>\n

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\u0130T\u0130RAZIN <\/span>KONUSU : <\/span>31<\/span><\/strong>.12.1960 g\u00fcnl\u00fc, 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun, 4.6.2008 g\u00fcnl\u00fc, 5766 say\u0131l\u0131 Kanun\u2019un 8. maddesiyle eklenen ge\u00e7ici 73. maddesinin Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131l\u0131\u011f\u0131 sav\u0131yla iptali istemidir.<\/span><\/p>\n

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I- OLAY<\/span><\/strong><\/p>\n

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5084 say\u0131l\u0131 <\/span>Yat\u0131r\u0131mlar\u0131n ve \u0130stihdam\u0131n Te\u015fviki ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un<\/span> 3. maddesi kapsam\u0131nda <\/span>gelir vergisi stopaj\u0131 te\u015fvikinden <\/span>eksik yararland\u0131r\u0131lan tutar\u0131n iadesi istemiyle a\u00e7\u0131lan davada, itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na varan Mahkeme iptali i\u00e7in ba\u015fvurmu\u015ftur.<\/span><\/p>\n

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II- \u0130T\u0130RAZIN GEREK\u00c7ES\u0130<\/span><\/strong><\/p>\n

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Ba\u015fvuru karar\u0131n\u0131n gerek\u00e7e b\u00f6l\u00fcm\u00fc \u015f\u00f6yledir:<\/span><\/p>\n

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\u201c\u0130tiraz konusu h\u00fck\u00fcm Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131d\u0131r.<\/span><\/p>\n

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Anayasa\u2019n\u0131n \u2018Cumhuriyetin Nitelikleri\u2019 ba\u015fl\u0131kl\u0131 2. maddesinde; T\u00fcrkiye Cumhuriyetinin, toplumun huzuru, milli dayan\u0131\u015fma ve adalet anlay\u0131\u015f\u0131 i\u00e7inde, insan haklar\u0131na sayg\u0131l\u0131, Atat\u00fcrk milliyet\u00e7ili\u011fine ba\u011fl\u0131, ba\u015flang\u0131\u00e7ta belirlenen temel ilkelere dayanan, demokratik laik ve sosyal bir hukuk devleti oldu\u011fu belirtilmektedir.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 2. maddesinde Cumhuriyetin nitelikleri aras\u0131nda say\u0131lan hukuk devleti, faaliyetlerinde hukuk kurallar\u0131na ba\u011fl\u0131 olan, vatanda\u015flar\u0131na hukuki g\u00fcvenlik sa\u011flayan devlet demektir. Vatanda\u015flar\u0131na hukuki g\u00fcvenlik sa\u011flamas\u0131 gereken hukuk devleti ilkesinin gereklerinden birisi devlet faaliyetlerinin belirli olmas\u0131d\u0131r. Yani, devlet faaliyetlerinin idare edilenlerce \u00f6nceden belli \u00f6l\u00e7\u00fcde g\u00f6r\u00fclebilir olmas\u0131 gerekmektedir. Devlet faaliyetlerinin belirli olmas\u0131n\u0131n yasama organ\u0131n\u0131 ba\u011flayan y\u00f6nleri ise; \u2018kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi\u2019, \u2018kazan\u0131lm\u0131\u015f haklara sayg\u0131\u2019 ve \u2018su\u00e7 ve cezalar\u0131n kanunili\u011fi\u2019 ilkesidir.<\/span><\/p>\n

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Hukuk devletinde vatanda\u015flar hukuki g\u00fcvenlik i\u00e7inde ya\u015farlar. Bunun i\u00e7in ise, hangi kurallara tabi olduklar\u0131n\u0131 \u00f6nceden bilmeleri ve davran\u0131\u015flar\u0131n\u0131 ona g\u00f6re ayarlamalar\u0131 gerekir. Hukuk devleti ilkesi hukuk kurallar\u0131n\u0131n belirlili\u011fi ilkesini gerektirir. T\u00fcrk hukuk sisteminde belirlilik \u015fart\u0131 ger\u00e7ekle\u015fmi\u015ftir. Kanunlar Resmi Gazete\u2019de yay\u0131mlan\u0131r. Bu \u015fart\u0131 ta\u015f\u0131mayan bir kanun ilgililere uygulanmaz. Keza muhataplar\u0131na y\u00fck\u00fcml\u00fcl\u00fck getiren kanunlar ile mevcut olan haklar\u0131 kald\u0131ran kanunlar da geriye y\u00fcr\u00fcmez.<\/span><\/p>\n

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Baz\u0131 illerde vergi ve sigorta primi te\u015fvikleri uygulamak, enerji deste\u011fi sa\u011flamak ve yat\u0131r\u0131mlara bedelsiz arsa ve arazi temin etmek suretiyle yat\u0131r\u0131mlar\u0131 ve istihdam imk\u00e2nlar\u0131n\u0131 artt\u0131rmak amac\u0131yla T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019nce kabul edilen ve 06.02.2004 tarihli 25365 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 5084 say\u0131l\u0131<\/span><\/p>\n

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\u201cYat\u0131r\u0131mlar\u0131n ve istihdam\u0131n Te\u015fviki ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un \u201cGelir vergisi stopaj\u0131 te\u015fviki\u201d ba\u015fl\u0131kl\u0131 3. maddesi ile 31.12.2008 tarihine kadar uygulanmak \u00fczere madde kapsam\u0131nda yat\u0131r\u0131m yapan yat\u0131r\u0131mc\u0131lar taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan i\u015f\u00e7ilere \u00f6denen \u00fccretler \u00fczerinden kesilen ve muhtasar beyanname ile beyan edilerek tahakkuk ettirilen gelir vergisinin yat\u0131r\u0131m\u0131n yap\u0131ld\u0131\u011f\u0131 yere g\u00f6re tamam\u0131n\u0131n veya %80\u2019inin terkin edilerek do\u011frudan yat\u0131r\u0131mc\u0131ya te\u015fvik olarak aktar\u0131laca\u011f\u0131 ve bu te\u015fvikin ayn\u0131 Kanunun 7. maddesinin (h) bendi ile te\u015fvik kapsam\u0131na giren illerdeki yeni yat\u0131r\u0131mlardan 31.12.2007 tarihine kadar tamamlananlar i\u00e7in 5 y\u0131l, 31.12.2008 tarihine kadar tamamlananlar i\u00e7in 4 y\u0131l, 31.12.2009 tarihine kadar tamamlananlar i\u00e7in \u00fc\u00e7 y\u0131l s\u00fcreyle uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f; bilahare 193 say\u0131l\u0131 Gelir Vergisi Kanununun 01.01.2008 tarihinden itibaren elde edilecek gelirlere uygulanmak \u00fczere 04.04.2007 tarih ve 5615 say\u0131l\u0131 Kanunun 2. maddesi ile de\u011fi\u015fik 32. maddesinde, \u00fccret geliri elde edenler i\u00e7in asgari ge\u00e7im indirimi d\u00fczenlemesine yer verilerek, maddede \u00f6ng\u00f6r\u00fclen \u015fekilde hesaplanacak tutar\u0131n gelir vergisi matrah\u0131ndan indirim imk\u00e2n\u0131 tan\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

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193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na 01.01.2008 tarihinden itibaren ge\u00e7erli olmak \u00fczere 06.06.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5766 say\u0131l\u0131 Kanunun 8. maddesiyle eklenen Ge\u00e7ici 73. maddesinde de, 5084 say\u0131l\u0131 Yat\u0131r\u0131mlar\u0131n ve \u0130stihdam\u0131n Te\u015fviki ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 3. maddesi kapsam\u0131nda gelir vergisi stopaj\u0131 te\u015fviki uygulanan \u00fccretlerin vergilendirmesinde, \u00f6ncelikle Kanunun 32. maddesinde yer alan asgari ge\u00e7im indiriminin dikkate al\u0131naca\u011f\u0131 d\u00fczenlemesine yer verilmi\u015ftir.<\/span><\/p>\n

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Bu d\u00fczenlemeler uyar\u0131nca, 5084 say\u0131l\u0131 Yasa ile te\u015fvik kapsam\u0131ndaki illerde yat\u0131r\u0131m yapan m\u00fckelleflere, \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 i\u015f\u00e7ilerin \u00fccretlerinden kesip beyan ettikleri gelir vergisinin %80\u2019i veya tamam\u0131 terkin edilmek suretiyle do\u011frudan te\u015fvik olarak aktar\u0131m\u0131 sa\u011flanm\u0131\u015fken, 193 say\u0131l\u0131 Gelir Vergisi Kanununun 32. maddesinde yer alan asgari ge\u00e7im indirimine ili\u015fkin d\u00fczenlemenin, gelir vergisi stopaj\u0131 te\u015fviki uygulanan \u00fccretlerin vergilendirmesinde \u00f6ncelikle dikkate al\u0131nmas\u0131 gerekti\u011fi y\u00f6n\u00fcndeki ayn\u0131 Kanunun ge\u00e7ici 73. maddesindeki d\u00fczenleme ile dolayl\u0131 yoldan (yat\u0131r\u0131mc\u0131lar\u0131n hesaplad\u0131klar\u0131 gelir (stopaj) vergisi matrah\u0131n\u0131 azaltmak suretiyle) asgari ge\u00e7im indirimine isabet eden gelir vergisi tutar\u0131 kadar gelir (stopaj) vergisi te\u015fviki ortadan kald\u0131r\u0131lmaktad\u0131r.<\/span><\/p>\n

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Bu nedenlerle, 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na 01.01.2008 tarihinden itibaren ge\u00e7erli olmak \u00fczere 06.06.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5766 say\u0131l\u0131 Kanunun 8. maddesiyle eklenen Ge\u00e7ici 73. maddesi, hukuk devletinin gereklerinden kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ve kazan\u0131lm\u0131\u015f haklara sayg\u0131 ilkelerini zedeledi\u011fi sonucuna ula\u015f\u0131lmakla, s\u00f6z konusu d\u00fczenlemenin Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 oldu\u011fu kanaatine var\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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A\u00e7\u0131klanan nedenlerle, 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na 01.01.2008 tarihinden itibaren ge\u00e7erli olmak \u00fczere 06.06.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5766 say\u0131l\u0131 Kanunun 8. maddesiyle eklenen Ge\u00e7ici 73. maddesinin Anayasa\u2019n\u0131n 2. maddesinde yer alan \u201cHukuk Devleti\u201d ilkesine ayk\u0131r\u0131 oldu\u011fu g\u00f6r\u00fcld\u00fc\u011f\u00fcnden iptali i\u00e7in Anayasa Mahkemesi\u2019ne ba\u015fvurulmas\u0131na, kararla birlikte dava dosyas\u0131n\u0131n onayl\u0131 bir \u00f6rne\u011finin Anayasa Mahkemesi\u2019ne g\u00f6nderilmesine ve Anayasa Mahkemesi\u2019nin bu konuda verece\u011fi karara kadar davan\u0131n g\u00f6r\u00fcm ve \u00e7\u00f6z\u00fcm\u00fcn\u00fcn geri b\u0131rak\u0131lmas\u0131na, Anayasa\u2019n\u0131n 152. ve 2949 say\u0131l\u0131 Anayasa Mahkemesi Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 28\u2019nci maddesi uyar\u0131nca, 12.11.2009 tarihinde oybirli\u011fiyle karar verildi.\u201d<\/span><\/p>\n

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III- YASA MET\u0130NLER\u0130<\/span><\/strong><\/p>\n

Devam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n

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

193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun, 4.6.2008 g\u00fcnl\u00fc, 5766 say\u0131l\u0131 Kanun\u2019un  <\/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-3374","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3374","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=3374"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3374\/revisions"}],"predecessor-version":[{"id":3375,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3374\/revisions\/3375"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}