{"status":true,"post":{"id":47843,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2024-01-22 08:34:00","created_at":"2024-01-22T05:34:00.000000Z","updated_at":"2024-01-22T05:34:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":47843,"is_featured":0,"title":"Anayasa Mahkemesi\u2019nin enflasyon d\u00fczeltmesine ili\u015fkin karar\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":"OSMAN ARIO\u011eLU","content":"


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Ge\u00e7ti\u011fimiz hafta 16 Ocak Sal\u0131 g\u00fcn\u00fc, Resmi Gazete\u2019de Anayasa Mahkemesi\u2019nin bir karar\u0131 yay\u0131mland\u0131. Karar\u0131n \u00f6zeti \u015fu \u015fekilde: Vergi Usul Kanunu\u2019nun m\u00fckerrer 298. maddesindeki yap\u0131lmas\u0131 gereken bir y\u0131l durumundayd\u0131. Ancak, 20 Ocak 2022 tarihinde yay\u0131nlanan bir kanun maddesi ile enflasyon d\u00fczeltmesinin 2021, 2022 ve 2023 y\u0131llar\u0131nda uygulanmayaca\u011f\u0131n\u0131 h\u00fckme ba\u011flad\u0131. Bu kanun maddesinin iptaline y\u00f6nelik a\u00e7\u0131lan davada, Anayasa Mahkemesi sadece 2021 y\u0131l\u0131na ili\u015fkin ibarenin Anayasa\u2019ya ayk\u0131r\u0131l\u0131\u011f\u0131na karar vermi\u015ftir. Bu yaz\u0131m\u0131zda Anayasa Mahkemesi karar\u0131nda tam olarak ne denilmektedir, onu a\u00e7\u0131klamaya ve konuya ili\u015fkin de\u011ferlendirmelerimizi bir sonraki yaz\u0131m\u0131zda yapmaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><\/p>

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

Anayasa Mahkemesi\u2019nin karar\u0131nda, 2021 y\u0131l\u0131nda enflasyon muhasebesi \u015fartlar\u0131n\u0131n olu\u015ftu\u011fu yasal d\u00fczenlemenin, vergilendirme d\u00f6nemi sona erdikten sonra yap\u0131ld\u0131\u011f\u0131na vurgu yap\u0131lm\u0131\u015ft\u0131r. Mahkeme, d\u00f6nem kapand\u0131ktan sonra yap\u0131lan d\u00fczenlemenin ki\u015finin m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fi gerek\u00e7esiyle sadece 2021 y\u0131l\u0131na ili\u015fkin ibarenin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa karar vermi\u015ftir. Karar oy birli\u011fi ile al\u0131nm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*<\/span><\/strong><\/p>

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

Karar\u0131n temel gerek\u00e7esi olarak sunulan yasal d\u00fczenlemenin vergilendirme d\u00f6nemi kapan\u0131p sonra yap\u0131lmas\u0131na odaklanm\u0131\u015ft\u0131r. Anayasa Mahkemesi karar\u0131n\u0131n 20 numaral\u0131 paragraf\u0131nda; enflasyon d\u00fczeltmesi uygulamas\u0131na ili\u015fkin m\u00fckerrer 298. maddenin A f\u0131kras\u0131n\u0131n 7 numaral\u0131 bendindeki h\u00fck\u00fcm dikkate al\u0131narak, \u201cEnflasyon d\u00fczeltmesine ili\u015fkin \u015fartlar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mali tablolar\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131n\u0131n, ilgili d\u00f6nem vergi matrah\u0131n\u0131 de\u011fi\u015ftirmeyece\u011fi, ancak 2021 y\u0131l\u0131n\u0131 izleyen d\u00f6nemlerle ilgili vergi matrahlar\u0131 \u00fczerinde sonu\u00e7 do\u011furaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu nedenle kuralla m\u00fclkiyet hakk\u0131na s\u0131n\u0131rlama getirilmi\u015ftir\u201d denilmi\u015ftir.\u00a0<\/span><\/p>

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

Karar\u0131n 32 ve 33\u2019\u00fcnc\u00fc paragraflar\u0131nda vergiyi do\u011furan olaya ili\u015fkin yasa maddelerinden bahisle gelir ve kurumlar vergileri bak\u0131m\u0131ndan vergiyi do\u011furan olay\u0131n ne zaman meydana geldi\u011fi konusuna de\u011finilmekte ve d\u00f6nemin sona ermesiyle beraber gelir ve kurumlar vergisi bak\u0131m\u0131ndan vergiyi do\u011furan olay\u0131n meydana geldi\u011fi sonucuna ula\u015f\u0131ld\u0131\u011f\u0131 de\u011ferlendirilmektedir.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*<\/span><\/strong><\/p>

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

Bir d\u00f6nemde enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 ise T\u00dc\u0130K taraf\u0131ndan do\u011fal olarak d\u00f6nem kapand\u0131ktan sonra a\u00e7\u0131klanan yurt i\u00e7i \u00dcFE sonu\u00e7lar\u0131na g\u00f6re de\u011ferlendirilece\u011fi de yine ayn\u0131 karar\u0131n 34\u2019\u00fcnc\u00fc paragraf\u0131nda belirtilmektedir.<\/span><\/p>


<\/p>

Burada ilgin\u00e7 olan konu enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 belirlenen istatisti\u011fin ait oldu\u011fu d\u00f6nem ile yay\u0131nland\u0131\u011f\u0131 ay\u0131n farkl\u0131 olmas\u0131 ve enflasyon d\u00fczeltmesi yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131na ili\u015fkin \u015fartlar\u0131n olu\u015ftu\u011funun tespitinin yap\u0131ld\u0131\u011f\u0131 ay i\u00e7erisinde yay\u0131nlanan bir kanun h\u00fckm\u00fc ile uygulaman\u0131n ertelenmesinin yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131n\u0131n tart\u0131\u015f\u0131lmas\u0131d\u0131r. \u00d6yle anla\u015f\u0131l\u0131yor ki, kanun koyucu enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 \u00f6nceden bilinemeyece\u011fine g\u00f6re, \u015fartlar\u0131n olu\u015ftu\u011fu ay i\u00e7erisinde yasal d\u00fczenleme yapmak suretiyle uygulamay\u0131 ertelemesinin; hen\u00fcz d\u00f6nem sonu i\u015flemlerinin yasal olarak tamamlanmad\u0131\u011f\u0131 ve d\u00f6neme ili\u015fkin beyannamelerin de d\u00fczenlenmedi\u011fini dikkate alarak geriye y\u00fcr\u00fcmenin olu\u015fmayaca\u011f\u0131 de\u011ferlendirmesiyle yapm\u0131\u015ft\u0131r.<\/span><\/p>","slug":"anayasa-mahkemesinin-enflasyon-duzeltmesine-iliskin-karari","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1705870800axsmGJM6gOcnKzh.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":3440,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":47969,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":47843,"locale":"tr","category_id":73,"title":"Anayasa Mahkemesi\u2019nin enflasyon d\u00fczeltmesine ili\u015fkin karar\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"OSMAN ARIO\u011eLU","content":"


<\/p>

Ge\u00e7ti\u011fimiz hafta 16 Ocak Sal\u0131 g\u00fcn\u00fc, Resmi Gazete\u2019de Anayasa Mahkemesi\u2019nin bir karar\u0131 yay\u0131mland\u0131. Karar\u0131n \u00f6zeti \u015fu \u015fekilde: Vergi Usul Kanunu\u2019nun m\u00fckerrer 298. maddesindeki yap\u0131lmas\u0131 gereken bir y\u0131l durumundayd\u0131. Ancak, 20 Ocak 2022 tarihinde yay\u0131nlanan bir kanun maddesi ile enflasyon d\u00fczeltmesinin 2021, 2022 ve 2023 y\u0131llar\u0131nda uygulanmayaca\u011f\u0131n\u0131 h\u00fckme ba\u011flad\u0131. Bu kanun maddesinin iptaline y\u00f6nelik a\u00e7\u0131lan davada, Anayasa Mahkemesi sadece 2021 y\u0131l\u0131na ili\u015fkin ibarenin Anayasa\u2019ya ayk\u0131r\u0131l\u0131\u011f\u0131na karar vermi\u015ftir. Bu yaz\u0131m\u0131zda Anayasa Mahkemesi karar\u0131nda tam olarak ne denilmektedir, onu a\u00e7\u0131klamaya ve konuya ili\u015fkin de\u011ferlendirmelerimizi bir sonraki yaz\u0131m\u0131zda yapmaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><\/p>

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

Anayasa Mahkemesi\u2019nin karar\u0131nda, 2021 y\u0131l\u0131nda enflasyon muhasebesi \u015fartlar\u0131n\u0131n olu\u015ftu\u011fu yasal d\u00fczenlemenin, vergilendirme d\u00f6nemi sona erdikten sonra yap\u0131ld\u0131\u011f\u0131na vurgu yap\u0131lm\u0131\u015ft\u0131r. Mahkeme, d\u00f6nem kapand\u0131ktan sonra yap\u0131lan d\u00fczenlemenin ki\u015finin m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fi gerek\u00e7esiyle sadece 2021 y\u0131l\u0131na ili\u015fkin ibarenin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa karar vermi\u015ftir. Karar oy birli\u011fi ile al\u0131nm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*<\/span><\/strong><\/p>

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

Karar\u0131n temel gerek\u00e7esi olarak sunulan yasal d\u00fczenlemenin vergilendirme d\u00f6nemi kapan\u0131p sonra yap\u0131lmas\u0131na odaklanm\u0131\u015ft\u0131r. Anayasa Mahkemesi karar\u0131n\u0131n 20 numaral\u0131 paragraf\u0131nda; enflasyon d\u00fczeltmesi uygulamas\u0131na ili\u015fkin m\u00fckerrer 298. maddenin A f\u0131kras\u0131n\u0131n 7 numaral\u0131 bendindeki h\u00fck\u00fcm dikkate al\u0131narak, \u201cEnflasyon d\u00fczeltmesine ili\u015fkin \u015fartlar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mali tablolar\u0131n enflasyon d\u00fczeltmesine tabi tutulmas\u0131n\u0131n, ilgili d\u00f6nem vergi matrah\u0131n\u0131 de\u011fi\u015ftirmeyece\u011fi, ancak 2021 y\u0131l\u0131n\u0131 izleyen d\u00f6nemlerle ilgili vergi matrahlar\u0131 \u00fczerinde sonu\u00e7 do\u011furaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu nedenle kuralla m\u00fclkiyet hakk\u0131na s\u0131n\u0131rlama getirilmi\u015ftir\u201d denilmi\u015ftir.\u00a0<\/span><\/p>

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

Karar\u0131n 32 ve 33\u2019\u00fcnc\u00fc paragraflar\u0131nda vergiyi do\u011furan olaya ili\u015fkin yasa maddelerinden bahisle gelir ve kurumlar vergileri bak\u0131m\u0131ndan vergiyi do\u011furan olay\u0131n ne zaman meydana geldi\u011fi konusuna de\u011finilmekte ve d\u00f6nemin sona ermesiyle beraber gelir ve kurumlar vergisi bak\u0131m\u0131ndan vergiyi do\u011furan olay\u0131n meydana geldi\u011fi sonucuna ula\u015f\u0131ld\u0131\u011f\u0131 de\u011ferlendirilmektedir.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0*<\/span><\/strong><\/p>

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

Bir d\u00f6nemde enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 ise T\u00dc\u0130K taraf\u0131ndan do\u011fal olarak d\u00f6nem kapand\u0131ktan sonra a\u00e7\u0131klanan yurt i\u00e7i \u00dcFE sonu\u00e7lar\u0131na g\u00f6re de\u011ferlendirilece\u011fi de yine ayn\u0131 karar\u0131n 34\u2019\u00fcnc\u00fc paragraf\u0131nda belirtilmektedir.<\/span><\/p>


<\/p>

Burada ilgin\u00e7 olan konu enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 belirlenen istatisti\u011fin ait oldu\u011fu d\u00f6nem ile yay\u0131nland\u0131\u011f\u0131 ay\u0131n farkl\u0131 olmas\u0131 ve enflasyon d\u00fczeltmesi yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131na ili\u015fkin \u015fartlar\u0131n olu\u015ftu\u011funun tespitinin yap\u0131ld\u0131\u011f\u0131 ay i\u00e7erisinde yay\u0131nlanan bir kanun h\u00fckm\u00fc ile uygulaman\u0131n ertelenmesinin yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131n\u0131n tart\u0131\u015f\u0131lmas\u0131d\u0131r. \u00d6yle anla\u015f\u0131l\u0131yor ki, kanun koyucu enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131 \u00f6nceden bilinemeyece\u011fine g\u00f6re, \u015fartlar\u0131n olu\u015ftu\u011fu ay i\u00e7erisinde yasal d\u00fczenleme yapmak suretiyle uygulamay\u0131 ertelemesinin; hen\u00fcz d\u00f6nem sonu i\u015flemlerinin yasal olarak tamamlanmad\u0131\u011f\u0131 ve d\u00f6neme ili\u015fkin beyannamelerin de d\u00fczenlenmedi\u011fini dikkate alarak geriye y\u00fcr\u00fcmenin olu\u015fmayaca\u011f\u0131 de\u011ferlendirmesiyle yapm\u0131\u015ft\u0131r.<\/span><\/p>","slug":"anayasa-mahkemesinin-enflasyon-duzeltmesine-iliskin-karari","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1705870800axsmGJM6gOcnKzh.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1705870800axsmGJM6gOcnKzh.webp","news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":3440,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}