{"id":6299,"date":"2013-12-13T15:09:53","date_gmt":"2013-12-13T15:09:53","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6299"},"modified":"2013-12-13T15:09:53","modified_gmt":"2013-12-13T15:09:53","slug":"tahsilat-ic-genelgesi-seri-no20131","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/12\/tahsilat-ic-genelgesi-seri-no20131\/","title":{"rendered":"Tahsilat \u0130\u00e7 Genelgesi (Seri No:2013\/1)"},"content":{"rendered":"

\"gib\"<\/a>Anayasa Mahkemesinin 10\/7\/2013 tarihli ve E. No:2012\/10… “Ancak, haciz veya ihtiyati haciz uygulamalar\u0131 ile ilgili davalarda verilen kararlar hakk\u0131nda, bu kararlar\u0131n kesinle\u015fmesinden sonra…<\/span><\/p>\n

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T.C.<\/span><\/strong><\/p>\n

MAL\u0130YE BAKANLI\u011eI<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/strong><\/p>\n

Say\u0131\u00a0\u00a0 \u00a0:<\/span><\/strong>\u00a087893753-010.06.01.[36-1 ] -129680\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

Tarih:<\/b> 12\/12\/2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

Konu\u00a0 :\u00a0<\/span><\/strong>Tahsilat \u0130\u00e7 Genelgesi (Seri No: 2013\/1)<\/span><\/p>\n

\u00a0<\/span><\/p>\n

TAHS\u0130LAT \u0130\u00c7 GENELGES\u0130 (Seri No: 2013\/1)<\/b><\/span><\/p>\n

………………..VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eINA\u00a0<\/span><\/p>\n

22\/11\/2013 tarihli ve 28829 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Anayasa Mahkemesinin <\/span>10\/7\/2013 tarihli ve E. No:2012\/107, K. No:2013\/90 say\u0131l\u0131 karar\u0131<\/span><\/a><\/span> ile 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 28 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n “Ancak, haciz veya ihtiyati haciz uygulamalar\u0131 ile ilgili davalarda verilen kararlar hakk\u0131nda, bu kararlar\u0131n kesinle\u015fmesinden sonra idarece i\u015flem tesis edilir.” bi\u00e7imindeki son c\u00fcmlesinin iptaline karar verilmi\u015f ve bu karar yay\u0131mland\u0131\u011f\u0131 tarih itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Anayasan\u0131n 153 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan “Kanun, kanun h\u00fckm\u00fcnde kararname veya T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc ya da bunlar\u0131n h\u00fck\u00fcmleri, iptal kararlar\u0131n\u0131n Resm\u00ee Gazetede yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fckten kalkar.” h\u00fck\u00fcm gere\u011fince, Anayasa Mahkemesi karar\u0131yla iptal edilen h\u00fck\u00fcmlerin idare ve yarg\u0131 birimlerince uygulanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Bu h\u00fck\u00fcm uyar\u0131nca, Anayasa Mahkemesinin s\u00f6z konusu karar\u0131n\u0131n Resmi Gazetede yay\u0131mland\u0131\u011f\u0131 22\/11\/2013 tarihinden sonra (bu tarih dahil) haciz veya ihtiyati haciz i\u015flemleri ile ilgili olarak mahkemelerce verilen iptal veya y\u00fcr\u00fctmeyi durdurma kararlar\u0131 \u00fczerine nihai karar\u0131n kesinle\u015fmesini beklemeksizin vergi dairelerince karar\u0131n gereklerine g\u00f6re i\u015flem tesis edilmesi gerekmektedir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Dolay\u0131s\u0131yla, Anayasa Mahkemesinin s\u00f6z konusu karar\u0131 ve karar\u0131n gerek\u00e7esi dikkate al\u0131nd\u0131\u011f\u0131nda 2577 say\u0131l\u0131 Kanunun 28 inci maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n son c\u00fcmlesinin iptalinden sonra, mahkemeler taraf\u0131ndan haciz ve ihtiyati haciz i\u015flemlerinin y\u00fcr\u00fct\u00fclmesinin durdurulmas\u0131na veya iptallerine karar verilmesi \u00fczerine karar\u0131n tebli\u011f edilmesinden itibaren en ge\u00e7 30 g\u00fcn i\u00e7erisinde karara konu i\u015flemin vergi dairesince geri al\u0131nmas\u0131 gerekecektir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Bu itibarla, mahkeme karar\u0131yla y\u00fcr\u00fct\u00fclmesi durdurulan veya iptal edilen haciz ya da ihtiyati hacizlerin ve bu i\u015flemlere ba\u011fl\u0131 olarak yap\u0131lm\u0131\u015f olan di\u011fer i\u015flemlerin kald\u0131r\u0131lmas\u0131 icap edecektir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Anayasan\u0131n 153 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131nda yer alan “\u0130ptal kararlar\u0131 geriye y\u00fcr\u00fcmez.” h\u00fck\u00fcm gere\u011fince, iptal edilmi\u015f olan kanun, kanun h\u00fckm\u00fcnde kararname veya i\u00e7t\u00fcz\u00fck h\u00fck\u00fcmleri, iptal karar\u0131n\u0131n Resmi Gazetede yay\u0131mland\u0131\u011f\u0131 veya y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi g\u00fcne kadar ge\u00e7erli olacakt\u0131r. Bu tarihe kadar s\u00f6z konusu d\u00fczenlemelere dayan\u0131larak yap\u0131lm\u0131\u015f ve etkisi t\u00fckenmi\u015f olan b\u00fct\u00fcn i\u015flemler ge\u00e7erlidir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Ancak, Anayasa Mahkemesi karar\u0131n\u0131n Resmi Gazetede yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce verilmi\u015f, iptal edilen h\u00fck\u00fcm nedeniyle uygulanmam\u0131\u015f ve Anayasa Mahkemesi karar\u0131n\u0131n yay\u0131mland\u0131\u011f\u0131 tarihten sonra da hala yerine getirilmesi m\u00fcmk\u00fcn olan bir mahkeme karar\u0131n\u0131n (y\u00fcr\u00fctmeyi durdurma veya iptal karar\u0131) bulunmas\u0131 halinde Anayasa Mahkemesinin iptal karar\u0131ndan sonra olu\u015fan yeni hukuksal durum dikkate al\u0131narak i\u015flem yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>\n

Bilgi edinilmesini ve gere\u011fini rica ederim.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

Mehmet K\u0130LC\u0130<\/span><\/strong><\/p>\n

Gelir \u0130daresi Ba\u015fkan\u0131<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Anayasa Mahkemesinin 10\/7\/2013 tarihli ve E. No:2012\/10… “Ancak, haciz veya ihtiyati haciz uygulamalar\u0131 ile ilgili davalarda verilen kararlar hakk\u0131nda, bu kararlar\u0131n kesinle\u015fmesinden sonra…  <\/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-6299","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6299","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=6299"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6299\/revisions"}],"predecessor-version":[{"id":6300,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6299\/revisions\/6300"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}