{"id":4438,"date":"2012-10-14T10:46:58","date_gmt":"2012-10-14T10:46:58","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=4438"},"modified":"2012-10-14T10:46:58","modified_gmt":"2012-10-14T10:46:58","slug":"anayasa-mahkemesinin-e-201138-k-201289-sayili-karari-213-sayili-kanun-hk","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/10\/anayasa-mahkemesinin-e-201138-k-201289-sayili-karari-213-sayili-kanun-hk\/","title":{"rendered":"Anayasa Mahkemesinin E: 2011\/38, K: 2012\/89 Say\u0131l\u0131 Karar\u0131 (213 Say\u0131l\u0131 Kanun Hk.)"},"content":{"rendered":"

\"\"<\/a>213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 3.4.2002 g\u00fcnl\u00fc, 4751 say\u0131l\u0131 Kanun\u2019un…<\/span><\/p>\n

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13 Ekim 2012 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28440\u00a0<\/span><\/p>\n

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

Esas Say\u0131s\u0131 : 2011\/38<\/span><\/strong><\/p>\n

Karar Say\u0131s\u0131 : 2012\/89<\/span><\/strong><\/p>\n

Karar G\u00fcn\u00fc : 31.5.2012<\/span><\/strong><\/p>\n

\u0130T\u0130RAZ YOLUNA BA\u015eVURAN : Bursa<\/span><\/strong> 2.Vergi Mahkemesi<\/span><\/p>\n

\u0130T\u0130RAZIN KONUSU :<\/span><\/strong> 4.1.1961 g\u00fcnl\u00fc, 213 say\u0131l\u0131 Vergi Usul Kanunu<\/span><\/a>\u2019nun 3.4.2002 g\u00fcnl\u00fc, 4751 say\u0131l\u0131 Kanun<\/span><\/a>\u2019un 1. maddesi ile de\u011fi\u015ftirilen m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131nda yer alan <\/span>\u201cTakdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015fg\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler.\u201d<\/span><\/em>c\u00fcmlesinin, Anayasa\u2019n\u0131n 2., 36. ve 125. maddelerine 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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Sahibi oldu\u011fu arsan\u0131n emlak vergisinin dayana\u011f\u0131 olan takdir komisyonu karar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131ve iptali i\u00e7in a\u00e7\u0131lan davada, itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kanaatine 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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\u201cDavac\u0131 vekili taraf\u0131ndan, davac\u0131 \u015firket ad\u0131na Y.. \u0130li, A… \u0130l\u00e7esi, T.. Beldesi, D… Mevkiinde bulunan ta\u015f\u0131nmazlar i\u00e7in 2010 y\u0131l\u0131na ili\u015fkin olarak emlak vergisi tahakkuk ettirilmesine dair i\u015flemin, dayana\u011f\u0131 asgari \u00f6l\u00e7\u00fc birim tespitine ili\u015fkin takdir komisyonu karar\u0131n\u0131 iptali istemiyle T.. BELED\u0130YE BA\u015eKANLI\u011eI\u2019na kar\u015f\u0131 a\u00e7\u0131lan davada, davac\u0131 taraf\u0131ndan, emlak vergisine ait asgari \u00f6l\u00e7\u00fcde birim de\u011ferlerinin takdir komisyonlar\u0131nca belirlenmesine ve bu komisyon kararlar\u0131na kar\u015f\u0131 m\u00fckelleflerin dava a\u00e7ma hakk\u0131n\u0131 ortadan kald\u0131ran 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun m\u00fckerrer 49. maddesinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fcld\u00fc\u011f\u00fc, komisyon kararlar\u0131na kar\u015f\u0131 m\u00fckelleflerin dava a\u00e7ma hakk\u0131n\u0131 ortadan kald\u0131ran h\u00fckm\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu yolundaki iddias\u0131 Mahkememizce de ciddi g\u00f6r\u00fcld\u00fc\u011f\u00fcnden i\u015fin gere\u011fi g\u00f6r\u00fc\u015f\u00fcld\u00fc.<\/span><\/p>\n

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Dava Konusu Olayda Uygulanacak \u0130tiraza Konu Kanun Maddesi<\/span><\/p>\n

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213 say\u0131l\u0131 Vergi Usul Kanunun m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131n\u0131n 3. bendinde; \u201cTakdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler.\u201d c\u00fcmlesi yer almaktad\u0131r.<\/span><\/p>\n

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Anayasaya Ayk\u0131r\u0131l\u0131k Sorunu<\/span><\/p>\n

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1982 Anayasas\u0131n\u0131n 2. maddesinde, T\u00fcrkiye Cumhuriyetinin, …bir hukuk devleti oldu\u011fu belirtilmi\u015f, 36. maddesinin 1. f\u0131kras\u0131nda, herkesin, me\u015fru vas\u0131ta ve yollardan faydalanmak suretiyle yarg\u0131 mercileri \u00f6n\u00fcnde davac\u0131 veya daval\u0131 olarak iddia ve savunma ile adil yarg\u0131lanma hakk\u0131na sahip oldu\u011fu vurgulanm\u0131\u015f, 125. maddesinin 1. f\u0131kras\u0131nda ise, idarenin her t\u00fcrl\u00fc eylem ve i\u015flemlerine kar\u015f\u0131 yarg\u0131 yolunun a\u00e7\u0131k oldu\u011fu h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/span><\/p>\n

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Yukar\u0131da yer verilen 213 say\u0131l\u0131 Kanunun m\u00fckerrer 49. maddesi ile arsa ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011ferlerin tespitinde takdir komisyonlar\u0131na yetki verilmi\u015ftir. Bu yetki uyar\u0131nca takdir komisyonlar\u0131nca her d\u00f6rt y\u0131lda bir belirlenen asgari birim de\u011ferleri emlak vergisinin tarh ve tahakkukunda esas al\u0131nmaktad\u0131r. Ancak itiraza konu kanun h\u00fckm\u00fc ile takdir komisyonu kararlar\u0131na kar\u015f\u0131 dava a\u00e7ma hakk\u0131 belirli kurumlara verilerek ta\u015f\u0131nmaz sahibi ve ayn\u0131 zamanda emlak vergisi m\u00fckellefi olan ger\u00e7ek veya t\u00fczel ki\u015filer bu haktan mahrum b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Oysa ki, bu h\u00fck\u00fcm ile Anayasan\u0131n 125. maddesindeki idarenin her t\u00fcrl\u00fc eylem ve i\u015flemine kar\u015f\u0131 yarg\u0131 yolunun a\u00e7\u0131k oldu\u011funa ili\u015fkin kural\u0131n a\u00e7\u0131k\u00e7a ihlal edildi\u011fi d\u00fc\u015f\u00fcn\u00fclmektedir. \u00c7\u00fcnk\u00fc, arsa ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitine ili\u015fkin takdir komisyonu kararlar\u0131 ta\u015f\u0131nmaz sahiplerini ilgilendirdi\u011fi halde an\u0131lan h\u00fck\u00fcmle ta\u015f\u0131nmaz sahiplerinin elinden dava a\u00e7ma hakk\u0131 al\u0131nm\u0131\u015ft\u0131r. Her ne kadar bir tak\u0131m kurum ve kurulu\u015flara dava a\u00e7ma hakk\u0131 verilmi\u015f ise de, uygulamada \u00e7o\u011fu zaman itiraza konu h\u00fck\u00fcmde say\u0131lan kurum ve kurulu\u015flar dava a\u00e7mamakta ve kesinle\u015fen takdir komisyonu kararlar\u0131 nedeniyle m\u00fckellefler y\u00fcksek tutarlarda vergi \u00f6demekle kar\u015f\u0131 kar\u015f\u0131ya kalmaktad\u0131rlar.<\/span><\/p>\n

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\u0130tiraza konu 213 say\u0131l\u0131 Kanunun m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131n\u0131n 3. bendindeki c\u00fcmle ayn\u0131 zamanda, Anayasan\u0131n 36. maddesindeki herkesin, me\u015fru vas\u0131ta ve yollardan faydalanmak suretiyle yarg\u0131 mercileri \u00f6n\u00fcnde davac\u0131 veya daval\u0131 olarak iddia ve savunma ile adil yarg\u0131lanma hakk\u0131na sahip oldu\u011fu yolundaki h\u00fckme de ayk\u0131r\u0131d\u0131r. \u00c7\u00fcnk\u00fc, takdir komisyonunca y\u00fcksek tutarl\u0131 metrakere birim de\u011feri belirlenmesi durumunda bu belirlemeye g\u00f6re hesaplanan verginin hukuka uygun olmad\u0131\u011f\u0131n\u0131n ilgililer taraf\u0131ndan yarg\u0131 mercileri \u00f6n\u00fcne ta\u015f\u0131nmas\u0131na olanak tan\u0131nmas\u0131 hak arama h\u00fcrriyeti ve hukuk devleti ilkesinin bir gere\u011fi oldu\u011fu halde an\u0131lan h\u00fck\u00fcm ile bu imkan m\u00fckelleflerin elinden al\u0131nm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla itiraza konu h\u00fck\u00fcm yukar\u0131da yer verilen Anayasa h\u00fck\u00fcmlerine ayk\u0131r\u0131 oldu\u011fu d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnden iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurulmas\u0131 gerekmektedir.<\/span><\/p>\n

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A\u00e7\u0131klanan nedenlerle; Anayasan\u0131n 152. maddesi ile 2949 say\u0131l\u0131 Kanunun 28. maddesinin 2. f\u0131kras\u0131 uyar\u0131nca, 213 say\u0131l\u0131 Vergi Usul Kanunun m\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131n\u0131n 3. bendinde yer alan \u201cTakdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler.\u201d c\u00fcmlesinin iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurulmas\u0131na, oybirli\u011fiyle karar verildi.\u201d<\/span><\/p>\n

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

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A- \u0130ptali \u0130stenilen Yasa Kural\u0131<\/span><\/strong><\/p>\n

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4.1.1961 g\u00fcnl\u00fc, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 3.4.2002 g\u00fcnl\u00fc, 4751 say\u0131l\u0131 Kanun\u2019un 1. maddesi ile de\u011fi\u015ftirilen ve dava konusu kural\u0131 da i\u00e7eren M\u00fckerrer 49. maddesi \u015f\u00f6yledir:<\/span><\/p>\n

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\u201c<\/span>Emlak vergisine ait bedel ve de\u011ferlerin tespiti, ilan\u0131 ve kesinle\u015fmesi:<\/span><\/strong><\/p>\n

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M\u00fckerrer Madde 49- (De\u011fi\u015fik: 3\/4\/2002-4751\/1 md.)<\/span><\/strong><\/p>\n

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a) <\/span>Maliye ve Bay\u0131nd\u0131rl\u0131k ve \u0130skan bakanl\u0131klar\u0131 1319 say\u0131l\u0131 Eml\u00e2k Vergisi Kanununun 29. maddesi h\u00fckm\u00fc ile ayn\u0131 Kanunun 31. maddesi uyar\u0131nca haz\u0131rlanan t\u00fcz\u00fck h\u00fck\u00fcmlerine g\u00f6re bina metrekare normal in\u015faat maliyet bedellerini, uygulanaca\u011f\u0131 y\u0131ldan d\u00f6rt ay \u00f6nce m\u00fc\u015ftereken tespit ve Resm\u00ee Gazete ile il\u00e2n eder.<\/span><\/em><\/p>\n

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T\u00fcrkiye Ticaret, Sanayi, Deniz Ticaret Odalar\u0131 ve Ticaret Borsalar\u0131 Birli\u011fi bu bedellere kar\u015f\u0131 Resm\u00ee Gazete ile il\u00e2n\u0131n\u0131 izleyen onbe\u015fg\u00fcn i\u00e7inde Dan\u0131\u015ftay\u2019da dava a\u00e7abilir.<\/span><\/em><\/p>\n

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b) Takdir komisyonlar\u0131n\u0131n arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitine ili\u015fkin d\u00f6rt y\u0131lda bir yapacaklar\u0131 takdirler, tarh ve tahakkuk i\u015fleminin (Eml\u00e2k Vergisi Kanununun 33. maddesinin (8) numaral\u0131 f\u0131kras\u0131na g\u00f6re yap\u0131lacak takdirler dahil) yap\u0131laca\u011f\u0131 s\u00fcrenin ba\u015flang\u0131c\u0131ndan en az alt\u0131 ay \u00f6nce karara ba\u011flanarak, arsalara ait olanlar takdirin ilgili bulundu\u011fu il ve il\u00e7e merkezlerindeki ticaret odalar\u0131na, ziraat odalar\u0131na ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 ile belediyelere, araziye ait olanlar il merkezlerindeki ticaret ve ziraat odalar\u0131na ve belediyelere imza kar\u015f\u0131l\u0131\u011f\u0131nda verilir.<\/span><\/em><\/p>\n

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B\u00fcy\u00fck\u015fehir belediyesi bulunan illerde takdir komisyonu kararlar\u0131, vali veya vekalet verece\u011fi memurun ba\u015fkanl\u0131\u011f\u0131nda, defterdar veya vekalet verece\u011fi memur, vali taraf\u0131ndan g\u00f6revlendirilecek tapu sicil m\u00fcd\u00fcr\u00fc ile ticaret odas\u0131, serbest muhasebeci mali m\u00fc\u015favirler odas\u0131 ve esnaf ve sanatk\u00e2rlar odalar\u0131 birli\u011fince g\u00f6revlendirilecek birer \u00fcyeden olu\u015fan merkez komisyonuna imza kar\u015f\u0131l\u0131\u011f\u0131nda verilir. Merkez komisyonu kendilerine tebli\u011f edilen kararlar\u0131 onbe\u015f g\u00fcn i\u00e7inde inceler ve inceleme sonucu belirlenen de\u011ferleri ilgili takdir komisyonuna geri g\u00f6nderir. Merkez komisyonunca farkl\u0131 de\u011fer belirlenmesi halinde bu de\u011ferler ilgili takdir komisyonlar\u0131nca yeniden takdir yap\u0131lmak suretiyle dikkate al\u0131n\u0131r.<\/span><\/em><\/p>\n

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Takdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler. <\/span><\/em><\/strong>Vergi mahkemelerince verilecek kararlar aleyhine onbe\u015f g\u00fcn i\u00e7inde Dan\u0131\u015ftay\u2019a ba\u015fvurulabilir.<\/span><\/em><\/p>\n

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Kesinle\u015fen asgari \u00f6l\u00e7\u00fcde arsa ve arazi birim de\u011ferleri, ilgili belediyelerde ve muhtarl\u0131klarda uygun bir yere as\u0131lmak suretiyle tarh ve tahakkukun yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131n ba\u015f\u0131ndan May\u0131s ay\u0131 sonuna kadar il\u00e2n edilir.<\/span><\/em><\/p>\n

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Bakanlar Kurulu bu f\u0131krada yer alan d\u00f6rt y\u0131ll\u0131k s\u00fcreyi sekiz y\u0131la kadar art\u0131rmaya veya iki y\u0131la kadar indirmeye yetkilidir.<\/span><\/em><\/p>\n

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c) Yukar\u0131daki f\u0131kralara g\u00f6re, Dan\u0131\u015ftay ve vergi mahkemelerinde dava a\u00e7\u0131lmas\u0131 halinde, daval\u0131n\u0131n onbe\u015f g\u00fcn i\u00e7inde verece\u011fi tek savunma ile dosya tekemm\u00fcl etmi\u015f say\u0131l\u0131r. Dan\u0131\u015ftay ve vergi mahkemelerince bu davalar, dosyan\u0131n tekemm\u00fcl etti\u011fi tarihten itibaren en ge\u00e7 bir ay i\u00e7inde karara ba\u011flan\u0131r.<\/span><\/em><\/p>\n

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d) (a) ve (b) f\u0131kralar\u0131ndaki bina metrekare normal in\u015faat maliyet bedelleri ile arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitlerine ili\u015fkin s\u00fcreleri gerekti\u011fi \u00f6l\u00e7\u00fcde k\u0131saltmaya Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/span><\/em><\/p>\n

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B- Dayan\u0131lan Anayasa Kurallar\u0131<\/span><\/strong><\/p>\n

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Ba\u015fvuru karar\u0131nda, Anayasa\u2019n\u0131n 2., 36. ve 125. maddelerine dayan\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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IV- \u0130LK \u0130NCELEME<\/span><\/strong><\/p>\n

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Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn 8. maddesi uyar\u0131nca Serruh KALEL\u0130, Fulya KANTARCIO\u011eLU, Ahmet AKYAL\u00c7IN, Mehmet ERTEN, Fettah OTO, Serdar \u00d6ZG\u00dcLD\u00dcR, Zehra Ayla PERKTA\u015e, Recep K\u00d6M\u00dcRC\u00dc, Alparslan ALTAN, Engin YILDIRIM, Nuri NEC\u0130PO\u011eLU, Hicabi DURSUN, Celal M\u00fcmtaz AKINCI ve Erdal TERCAN\u2019\u0131n kat\u0131l\u0131mlar\u0131yla 28.4.2011 g\u00fcn\u00fc yap\u0131lan ilk inceleme toplant\u0131s\u0131nda, dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine, oybirli\u011fiyle karar verilmi\u015ftir.<\/span><\/p>\n

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V- ESASIN \u0130NCELENMES\u0130<\/span><\/strong><\/p>\n

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Ba\u015fvuru karar\u0131 ve ekleri, Anayasa Mahkemesi Raport\u00f6r\u00fc Melek ACU taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu yasa kural\u0131, dayan\u0131lan Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/span><\/p>\n

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Ba\u015fvuru karar\u0131nda, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 49. maddesninin (b) f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc pragraf\u0131 gere\u011fince emlak vergisi tahakkuk ettirilmesine dair i\u015flemin, dayana\u011f\u0131 asgari \u00f6l\u00e7\u00fc birim tespitine ili\u015fkin takdir komisyonu karar\u0131na kar\u015f\u0131 emlak vergisi m\u00fckelleflerine dava a\u00e7ma hakk\u0131 tan\u0131mayan itiraz konusu kural\u0131n Anayasa\u2019n\u0131n 2., 36. ve 125. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

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213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun iptali istenilen 49. maddesinde emlak vergisine ait bedel ve de\u011ferlerin tespiti, ilan\u0131, kesinle\u015fmesi ve takdir komisyonlar\u0131 kararlar\u0131na kar\u015f\u0131 kimlerin yarg\u0131 yoluna ba\u015fvurabilecekleri d\u00fczenlenmi\u015ftir. Buna g\u00f6re maddede <\/span>takdir komisyonlar\u0131n\u0131n kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131n\u0131n onbe\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7ma haklar\u0131n\u0131n<\/span> bulunmas\u0131na ra\u011fmen emlak vergisini \u00f6deyecek olan m\u00fckelleflerin dava a\u00e7ma hakk\u0131n\u0131n bulunmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devleti eylem ve i\u015flemleri hukuka uygun, insan haklar\u0131na sayg\u0131l\u0131, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, her alanda adaletli bir hukuk d\u00fczeni kurup bunu geli\u015ftirerek s\u00fcrd\u00fcren, Anayasa\u2019ya ayk\u0131r\u0131 durum ve tutumlardan ka\u00e7\u0131nan, Anayasa ve hukukun \u00fcst\u00fcn kurallar\u0131yla kendini ba\u011fl\u0131 sayan, yarg\u0131 denetimine a\u00e7\u0131k olan devlettir.<\/span><\/p>\n

 <\/p>\n

Anayasa\u2019n\u0131n hak arama h\u00fcrriyetini d\u00fczenleyen 36. maddesinin birinci f\u0131kras\u0131nda <\/span>\u201cHerkes, me\u015fru vas\u0131ta ve yollardan faydalanmak suretiyle yarg\u0131 mercileri \u00f6n\u00fcnde davac\u0131 veya daval\u0131 olarak iddia ve savunma ile adil yarg\u0131lanma hakk\u0131na sahiptir.\u201d <\/span><\/em>denilerek yarg\u0131 mercilerine davac\u0131 ve daval\u0131 olarak ba\u015fvurabilme ve bunun do\u011fal sonucu olarak da iddia, savunma ve adil yarg\u0131lanma hakk\u0131 g\u00fcvence alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ki\u015finin u\u011frad\u0131\u011f\u0131 bir haks\u0131zl\u0131\u011fa veya zarara kar\u015f\u0131 kendisini savunabilmesinin ya da maruz kald\u0131\u011f\u0131 haks\u0131z bir uygulama veya i\u015fleme kar\u015f\u0131 hakl\u0131l\u0131\u011f\u0131n\u0131 ileri s\u00fcr\u00fcp kan\u0131tlayabilmesinin, zarar\u0131n\u0131 giderebilmesinin en etkili ve g\u00fcvenceli yolu, yarg\u0131 mercileri \u00f6n\u00fcnde dava hakk\u0131n\u0131 kullanabilmesidir. Ki\u015filere yarg\u0131 mercileri \u00f6n\u00fcnde dava hakk\u0131 tan\u0131nmas\u0131 hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn bir gere\u011fidir.<\/span><\/p>\n

 <\/p>\n

Kanun koyucu itiraz konusu kural ile, takdir komisyonlar\u0131nca belirlenen de\u011ferlere kar\u015f\u0131 vergi m\u00fckellefi olan ve olaydan do\u011frudan etkilenebilecek ki\u015filere dava a\u00e7ma hakk\u0131 verilmemekte sadece yasada de\u011finilen kurum ve kurulu\u015flar\u0131 harekete ge\u00e7irerek, asgari \u00f6l\u00e7\u00fcde arsa ve arazi birim de\u011fer tespitlerine kar\u015f\u0131 dava a\u00e7\u0131labilmesi imkan\u0131 tan\u0131nmaktad\u0131r. Emlak vergisi m\u00fckelleflerinin \u00f6deyece\u011fi verginin hesaplanmas\u0131nda esas al\u0131nan takdir komisyonu kararlar\u0131 idari bir tasarruf oldu\u011fu i\u00e7in buna kar\u015f\u0131 m\u00fckelleflere yarg\u0131 yolunun kapat\u0131lmas\u0131, Anayasayla g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f olan hak arama h\u00fcrriyeti ve hukuk devleti ilkesi ile ba\u011fda\u015fmamaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

A\u00e7\u0131klanan nedenlerle itiraz konusu kural, Anayasa\u2019n\u0131n 2. ve 36. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/span><\/p>\n

 <\/p>\n

Kural Anayasa\u2019n\u0131n 2. ve 36. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden, Anayasa\u2019n\u0131n 125. maddesi y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/span><\/p>\n

Muammer TOPAL bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015ft\u0131r.<\/span><\/p>\n

Serruh KALEL\u0130 bu g\u00f6r\u00fc\u015fe ek gerek\u00e7eyle kat\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

VI- SONU\u00c7<\/span><\/strong><\/p>\n

4.1.1961 g\u00fcnl\u00fc, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun, 3.4.2002 g\u00fcnl\u00fc, 4751 say\u0131l\u0131 Kanun\u2019un 1. maddesiyle de\u011fi\u015ftirilen M\u00fckerrer 49. maddesinin (b) f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n \u201cTakdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler.\u201d bi\u00e7imindeki birinci c\u00fcmlesinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muammer TOPAL\u2019\u0131n kar\u015f\u0131oyu ve OY\u00c7OKLU\u011eUYLA, 31.5.2012 g\u00fcn\u00fcnde karar verildi.<\/span><\/p>\n

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 <\/p>\n

\n

\n\n\n\n
\n

Ba\u015fkan<\/span><\/p>\n

Ha\u015fim KILI\u00c7<\/span><\/p>\n<\/td>\n

\n

Ba\u015fkanvekili<\/span><\/p>\n

Serruh KALEL\u0130<\/span><\/p>\n<\/td>\n

\n

Ba\u015fkanvekili<\/span><\/p>\n

Alparslan ALTAN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n\n\n\n
\n

\u00dcye<\/span><\/p>\n

Fulya KANTARCIO\u011eLU<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Serdar \u00d6ZG\u00dcLD\u00dcR<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Osman Alifeyyaz PAKS\u00dcT<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n\n\n\n
\n

\u00dcye<\/span><\/p>\n

Zehra Ayla PERKTA\u015e<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Recep K\u00d6M\u00dcRC\u00dc<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Burhan \u00dcST\u00dcN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n\n\n\n
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\u00dcye<\/span><\/p>\n

Engin YILDIRIM<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Nuri NEC\u0130PO\u011eLU<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Hicabi DURSUN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n\n\n\n
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\u00dcye<\/span><\/p>\n

Celal M\u00fcmtaz AKINCI<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Erdal TERCAN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\n

\n

\n\n\n\n
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\u00dcye<\/span><\/p>\n

Muammer TOPAL<\/span><\/p>\n<\/td>\n

\n

\u00dcye<\/span><\/p>\n

Z\u00fcht\u00fc ARSLAN<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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EK GEREK\u00c7E<\/span><\/strong><\/p>\n

Mahkememiz itiraz konusu kural\u0131n Anayasa\u2019n\u0131n 2. ve 36. maddelerine ayk\u0131r\u0131 oldu\u011fu, 125. maddesi y\u00f6n\u00fcnden incelemeye gerek g\u00f6r\u00fclmedi\u011fi nedenleri ile iptal h\u00fckm\u00fc kurmu\u015f ise de, iptal gerek\u00e7eleri aras\u0131nda Anayasa\u2019n\u0131n 125. maddesinin de bulunmas\u0131 gerekti\u011fi nedeniyle karara ek gerek\u00e7e ile kat\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 125. maddesi idarenin her t\u00fcrl\u00fc eylem ve i\u015fleminin yarg\u0131 yoluna a\u00e7\u0131k olmas\u0131 zorunlulu\u011funu getirdi\u011finden, anayasada say\u0131lan ayr\u0131k durumlar d\u0131\u015f\u0131nda idarenin eylem ve i\u015flemlerinin kimi ki\u015fi ya da kurum y\u00f6n\u00fcnden yarg\u0131 denetimine kapatma sonucu do\u011furacak yasal d\u00fczenleme Anayasa\u2019n\u0131n 125. maddesi birinci f\u0131kras\u0131 h\u00fckm\u00fcne a\u00e7\u0131k ayk\u0131r\u0131l\u0131k te\u015fkil edecektir. D\u00fczenlemede \u201ctakdir komisyonlar\u0131n\u0131n arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitine ili\u015fkin yapacaklar\u0131 takdir kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 on be\u015f g\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler\u201d c\u00fcmlesi idarenin i\u015flemine kar\u015f\u0131 yarg\u0131 yolunun a\u00e7\u0131k tutuyor gibi g\u00f6z\u00fckse de, dava a\u00e7abilecekler aras\u0131nda i\u015flemin muhatab\u0131 ihtilafda menfaattar olan, verginin muhatab\u0131 m\u00fckellef ki\u015filer y\u00f6n\u00fcnden \u0130DAREN\u0130N BU \u0130\u015eLEM VE EYLEM\u0130N\u0130 yarg\u0131 denetimine KAPATTI\u011eI A\u00c7IKTIR. A\u00e7\u0131kl\u0131k ifadesi kamu-\u00f6zel ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n \u201cherhangi\u201d kimselere de\u011fil \u201cherkese\u201d kar\u015f\u0131 a\u00e7\u0131k olmay\u0131 ifade eder.<\/span><\/p>\n

 <\/p>\n

Demokratik hukuk devletinde kamu g\u00fcc\u00fcne kar\u015f\u0131 zay\u0131f bireyin etkin ve genel denetim ile hukuki korunma olanaklar\u0131ndan, g\u00fcvence alanlar\u0131n\u0131n geni\u015fletilmesi y\u00f6n\u00fcnde yararland\u0131r\u0131lmas\u0131 gerekir iken itiraz konusu idari i\u015flemin denetlenmesine kimi ki\u015filer y\u00f6n\u00fcnden s\u0131n\u0131rlama getiren kural ile birey y\u00f6n\u00fcnden hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fc yolu kapat\u0131lmakla birlikte idare y\u00f6n\u00fcnden de bizatihi idari i\u015fleminin denetletilmesi de engellenmi\u015f olup d\u00fczenleme Anayasa\u2019n\u0131n 36. maddesi yan\u0131nda Anayasa\u2019n\u0131n 125. maddesine de birlikte ayk\u0131r\u0131l\u0131k ta\u015f\u0131r. Demokratik hukuk devletinde idari i\u015fleminin denetiminin as\u0131l, Anayasal istisna olmad\u0131\u011f\u0131 durumlarda ise bunu engelleyen itiraz konusu kural gibi d\u00fczenlemelerinde Anayasa\u2019n\u0131n 125. maddesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 ya da ilgisi bulunmad\u0131\u011f\u0131n\u0131 s\u00f6ylemeye olanak yoktur. \u0130darenin kimi i\u015flemlerinin ki\u015fi hukukunu etkilemeye ba\u015flad\u0131\u011f\u0131 andan itibaren yarg\u0131 denetimine kapat\u0131lamayaca\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda (Anayasa Mahkemesi\u2019nin 21.9.1995 tarih E.1995\/96, K.1995\/46) kimileri y\u00f6n\u00fcnden de kapat\u0131lamayaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Anayasa\u2019n\u0131n 125. maddesinde yer alan kural\u0131n y\u00f6netimin kamu hukuku ya da \u00f6zel hukuk alan\u0131na giren t\u00fcm eylem ve i\u015flemlerini kapsad\u0131\u011f\u0131 a\u00e7\u0131k oldu\u011funda mahkemenin itiraz konusu kural\u0131 125. maddesi y\u00f6n\u00fcnden incelememi\u015f olmas\u0131 esasda bir eksikliktir.<\/span><\/p>\n

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Ba\u015fkanvekili<\/span><\/p>\n

Serruh KALEL\u0130<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

KAR\u015eIOY GEREK\u00c7ES\u0130<\/span><\/strong><\/p>\n

\u0130tiraz konusu d\u00fczenlemede \u201cTakdir komisyonlar\u0131n\u0131n bu kararlar\u0131na kar\u015f\u0131 kendilerine karar tebli\u011f edilen daire, kurum, te\u015fekk\u00fcller ve ilgili mahalle ve k\u00f6y muhtarl\u0131klar\u0131 onbe\u015fg\u00fcn i\u00e7inde ilgili vergi mahkemesi nezdinde dava a\u00e7abilirler.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu<\/span><\/a>\u2019nun 14. maddesinin 3\/d bendinde, dilek\u00e7elerin idari davaya konu olacak kesin ve y\u00fcr\u00fct\u00fclmesi gereken bir i\u015flem olup olmad\u0131\u011f\u0131 y\u00f6n\u00fcnden incelenece\u011fi; 15. maddesinin 1\/b bendinde ise, an\u0131lan maddenin 3\/d bendinde yaz\u0131l\u0131 halde davan\u0131n reddine karar verilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

An\u0131lan kurala g\u00f6re idari yarg\u0131da, idarenin kamu g\u00fcc\u00fcne dayanarak yapt\u0131\u011f\u0131 tek tarafl\u0131, ki\u015filerin hukukunu etkileyen, kesin ve y\u00fcr\u00fct\u00fclmesi zorunlu i\u015flemlerinin idari davaya konu olabilece\u011fi kabul edilmektedir. Vergi uyu\u015fmazl\u0131klar\u0131nda kesin ve y\u00fcr\u00fct\u00fclmesi zorunlu i\u015flemler ise, ihbarname veya \u00f6deme emri tebli\u011fi, tahakkuk fi\u015fi kesilmesi veya vergi tevkifat\u0131 yap\u0131lmas\u0131 gibi i\u015flemlerdir. Bu durumda, vergi dairelerinin, idari i\u015flevleriyle ilgili olarak vergi hukuku alan\u0131nda tesis ettikleri uygulanabilir nitelikte, y\u00fck\u00fcml\u00fcn\u00fcn hukukunu do\u011frudan etkileyen ve onlar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fcklerinde de\u011fi\u015fiklik veya yenilik yaratan irade a\u00e7\u0131klamalar\u0131n\u0131n idari davaya konu te\u015fkil edece\u011finde ku\u015fku yoktur.<\/span><\/p>\n

 <\/p>\n

Bu ba\u011flamda, ihbarname ve dayana\u011f\u0131 olan takdir komisyonu kararlar\u0131na kar\u015f\u0131 a\u00e7\u0131lan davalarda takdir komisyonu karar\u0131n\u0131n esas\u0131n\u0131n incelenmesi gerekmektedir ki, bu durum zaten Dan\u0131\u015ftay vergi dava dairelerinin i\u00e7tihatlar\u0131ndand\u0131r.<\/span><\/p>\n

 <\/p>\n

\u0130tiraz konusu kuralda ise kanunkoyucu, emlak vergisi ile ilgili karar ve i\u015flemlerin tek tek m\u00fckelleflere tebli\u011finin zorlu\u011funu ve bunlar taraf\u0131ndan a\u00e7\u0131lacak dava say\u0131s\u0131n\u0131n idari yarg\u0131 yerlerinin kald\u0131rabileceklerinden \u00e7ok fazla olaca\u011f\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurarak, bu kararlar\u0131n, m\u00fckellefleri temsil ettikleri varsay\u0131lan kurum, te\u015fekk\u00fcl ve muhtarl\u0131klara tebli\u011fini, davan\u0131n da bunlar taraf\u0131ndan a\u00e7\u0131labilece\u011fini d\u00fczenlemi\u015ftir.<\/span><\/p>\n

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Yukar\u0131daki a\u00e7\u0131klamalar do\u011frultusunda, dava konusu d\u00fczenleme ile, an\u0131lan kanun h\u00fckm\u00fc ve idari yarg\u0131 ilkelerine g\u00f6re dava konusu edilemeyen takdir komisyonu kararlar\u0131na kar\u015f\u0131, i\u00e7eri\u011fi emlak vergisine ili\u015fkin olmak kayd\u0131yla, d\u00fczenlemede belirtilen kurulu\u015flarla s\u0131n\u0131rl\u0131 olarak dava a\u00e7ma imkan\u0131 getirilmi\u015ftir. Bu duruma g\u00f6re, m\u00fckelleflerin an\u0131lan komisyon kararlar\u0131na kar\u015f\u0131 dava a\u00e7mas\u0131 Anayasa Mahkemesi\u2019nin iptal karar\u0131ndan sonra da m\u00fcmk\u00fcn g\u00f6r\u00fclmemektedir. M\u00fckelleflerin emlak vergisine ve dayana\u011f\u0131 takdir komisyonu karar\u0131na kar\u015f\u0131 dava a\u00e7abilmesi ise, d\u00fczenlemenin iptalinden \u00f6nce de idari yarg\u0131n\u0131n genel ilkelerine g\u00f6re mevcuttur. Dolay\u0131s\u0131yla iptal karar\u0131 dava a\u00e7ma hakk\u0131n\u0131 geni\u015fletmemi\u015f, m\u00fckelleflere dava a\u00e7ma hakk\u0131 yolunda yeni imkanlar sa\u011flamam\u0131\u015ft\u0131r. \u00c7\u00fcnk\u00fc itiraza konu d\u00fczenleme dava a\u00e7ma hakk\u0131n\u0131 k\u0131s\u0131tlamamakta, aksine, kamu yarar\u0131na, d\u00fczenlemede yer verilen kurulu\u015flara, m\u00fckelleflere tan\u0131nmayan dava a\u00e7ma hakk\u0131n\u0131 tan\u0131maktad\u0131r. Bu nedenle d\u00fczenlemenin Anayasa\u2019n\u0131n 2., 36. ve 125. maddelerine ayk\u0131r\u0131 bir y\u00f6n\u00fc bulunmamaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

Yine dava konusu d\u00fczenlemenin iptali istemiyle a\u00e7\u0131lan davada Anayasa Mahkemesi\u2019nin 19.3.1987 g\u00fcnl\u00fc, E.1986\/5, K.1987\/7 say\u0131l\u0131 karar\u0131nda; \u201cBu metinden a\u00e7\u0131k\u00e7a anla\u015f\u0131ld\u0131\u011f\u0131 gibi takdir komisyonlar\u0131n\u0131n kararlar\u0131na kar\u015f\u0131, Emlak Vergisi m\u00fckelleflerine do\u011frudan bir dava hakk\u0131 tan\u0131nmam\u0131\u015ft\u0131r. Ancak, bu durumun, dilek\u00e7ede \u00f6ne s\u00fcr\u00fcld\u00fc\u011f\u00fc gibi Anayasa\u2019n\u0131n \u201chak arama h\u00fcrriyeti\u201dni d\u00fczenleyen 36. maddesinin birinci f\u0131kras\u0131na, dilek\u00e7ede de\u011finilmedi\u011fi halde s\u00f6z konusu iddia ile ilgili olan ve gerek\u00e7e ile ba\u011fl\u0131 olmayan mahkememizin re\u2019sen dikkate ald\u0131\u011f\u0131 \u201cidarenin her t\u00fcrl\u00fc eylem ve i\u015flemlerine kar\u015f\u0131 yarg\u0131 yolu a\u00e7\u0131kt\u0131r\u201d diyen Anayasa\u2019n\u0131n 125. maddesinin birinci f\u0131kras\u0131na ayk\u0131r\u0131 bir y\u00f6n\u00fc yoktur. \u00c7\u00fcnk\u00fc, m\u00fckellefin dava hakk\u0131; takdir komisyonlar\u0131n\u0131n kesinle\u015fen asgari arsa ve arazi birim de\u011ferleri \u00fczerinden vergi tarhiyat\u0131 yap\u0131l\u0131p, m\u00fckellefe tebli\u011f edildikten sonraki a\u015famada mevcuttur. Her ne kadar beyan sahibinin beyan etti\u011fi matraha itiraz\u0131 s\u00f6z konusu de\u011filse de, asgari \u00f6l\u00e7\u00fcdeki beyan\u0131n, ihtirazi kay\u0131tla verilmesi m\u00fcmk\u00fcn oldu\u011fu gibi, asgari \u00f6l\u00e7\u00fcn\u00fcn alt\u0131nda beyanda bulunmay\u0131 engelleyen bir h\u00fck\u00fcm yoktur. S\u00f6z konusu madde ile takdir komisyonlar\u0131n\u0131n kararlar\u0131na kar\u015f\u0131 m\u00fckellefe do\u011frudan itiraz ve dava a\u00e7ma hakk\u0131 tan\u0131nmamas\u0131, milyonlarca m\u00fckellefi bulunan Emlak Vergisi\u2019nin tahakkuk ve tahsilini m\u00fcmk\u00fcn k\u0131lmak amac\u0131na y\u00f6neliktir. Verginin tarh edilip tebli\u011finden sonra, m\u00fckellefin takdir komisyonu kararlar\u0131n\u0131 da kapsayan dava hakk\u0131 do\u011fmaktad\u0131r. Bu nedenle s\u00f6z konusu f\u0131kran\u0131n ikinci bendinin Anayasa\u2019n\u0131n 36. ve 125. maddelerine ayk\u0131r\u0131 bir y\u00f6n\u00fc yoktur\u201d gerek\u00e7esiyle, s\u00f6z konusu maddenin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal isteminin reddine karar verilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

Takdir komisyonlar\u0131nca belirlenen de\u011ferlere kar\u015f\u0131, vergi m\u00fckellefi olan ve olaydan do\u011frudan etkilenen ki\u015filere dava a\u00e7ma yetkisinin tan\u0131nmamas\u0131, an\u0131lan kararda da belirtildi\u011fi gibi, komisyonlar\u0131n kesinle\u015fen asgari arsa ve arazi birim de\u011ferleri \u00fczerinden vergi tarhiyat\u0131 yap\u0131l\u0131p, m\u00fckellefe tebli\u011f edilmesinden sonra komisyon karar\u0131 ile birlikte dava a\u00e7\u0131lmas\u0131na ve a\u00e7\u0131lan davaya bak\u0131lmas\u0131na engel de\u011fildir.<\/span><\/p>\n

 <\/p>\n

A\u00e7\u0131klanan nedenlerle, kural\u0131n m\u00fckellefin hak arama h\u00fcrriyetini engelleyen, m\u00fckellefe yarg\u0131 yolunu kapatan bir niteli\u011finin bulunmad\u0131\u011f\u0131 ve yasakoyucunun takdir hakk\u0131 \u00e7er\u00e7evesinde getirildi\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan, d\u00fczenlemenin iptali y\u00f6n\u00fcndeki karara kat\u0131lm\u0131yorum.<\/span><\/p>\n

 <\/p>\n

\u00dcye<\/span><\/p>\n

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

213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 3.4.2002 g\u00fcnl\u00fc, 4751 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-4438","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4438","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=4438"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4438\/revisions"}],"predecessor-version":[{"id":4439,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4438\/revisions\/4439"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=4438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=4438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=4438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}