{"status":true,"post":{"id":34463,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:38:43","created_at":"2022-08-18T21:00:00.000000Z","updated_at":"2022-10-24T18:38:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34463,"is_featured":0,"title":"\u00d6zel nitelikte bozma 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":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 ile ilgili kavu\u015fturma \u015fart\u0131 Vergi Usul Kanunu\u2019nun \u201cBaz\u0131 Ka\u00e7ak\u00e7\u0131l\u0131k Su\u00e7lar\u0131n\u0131n Cezaland\u0131r\u0131lmas\u0131nda Usul\u201d ba\u015fl\u0131kl\u0131<\/span><span class=\"large\">367. maddesinde yer alm\u0131\u015ft\u0131r. S\u00f6z konusu madde h\u00fckm\u00fc uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">\u201cYapt\u0131klar\u0131 inceleme s\u0131ras\u0131nda 359\u2019uncu maddede yaz\u0131l\u0131 su\u00e7lar\u0131n i\u015flendi\u011fini tespit eden Vergi M\u00fcfetti\u015fleri ve Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131lar\u0131 taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla do\u011frudan do\u011fruya ve vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla vergi dairesi ba\u015fkanl\u0131\u011f\u0131 veya defterdarl\u0131k taraf\u0131ndan keyfiyetin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesi mecburidir.<\/span><\/p>  <p><span class=\"large\">359\u2019uncu maddede yaz\u0131l\u0131 su\u00e7lar\u0131n i\u015flendi\u011fine sair suretlerle \u0131tt\u0131la has\u0131l eden Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131 hemen ilgili vergi dairesini haberdar ederek inceleme yap\u0131lmas\u0131n\u0131 talep eder.\u201d<\/span><\/p>  <p><span class=\"large\">Kamu davas\u0131n\u0131n a\u00e7\u0131lmas\u0131, inceleme neticesinin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesine talik olunur.<\/span><\/p>  <p><span class=\"large\">Maddede yer alan kavu\u015fturma \u015fart\u0131n\u0131n kabul edilmesinde ki ama\u00e7, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturan eylemlerin teknik bilgiyi gerektirmesidir. Yasa koyucu bu eylemlerin uzman olan ki\u015filer taraf\u0131ndan bir inceleme yap\u0131lmadan ceza yarg\u0131c\u0131n\u0131n \u00f6n\u00fcne \u00e7\u0131kar\u0131lmas\u0131n\u0131 sak\u0131ncal\u0131 buldu\u011fundan b\u00f6yle bir h\u00fck\u00fcm koymu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Madde h\u00fckm\u00fcnde yer ald\u0131\u011f\u0131 \u00fczere s\u00f6z konusu su\u00e7lar\u0131n i\u015flendi\u011fini tespit eden vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla do\u011frudan do\u011fruya keyfiyetin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesi mecburidir. Buna g\u00f6re \u00f6ncelikle su\u00e7lar\u0131n i\u015flendi\u011fine y\u00f6nelik rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmas\u0131 ve bildirimin vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan do\u011frudan yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmamas\u0131 ve\/veya bildirimin vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan de\u011fil ba\u011fl\u0131 olduklar\u0131 kurumlarca (Daire Ba\u015fkanl\u0131klar\u0131, Vergi Denetim Kurulu, Hazine ve Maliye Bakanl\u0131\u011f\u0131 vb.) yap\u0131lmas\u0131 muhakeme \u015fart\u0131n\u0131n olu\u015fmas\u0131na engel te\u015fkil edecektir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer taraftan s\u00f6z konusu su\u00e7lar\u0131n i\u015flendi\u011finin vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan tespit edilmesi halinde su\u00e7lar\u0131n i\u015flendi\u011fine y\u00f6nelik ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmas\u0131 ve bildirimin vergi dairesi ba\u015fkanl\u0131\u011f\u0131 veya defterdarl\u0131k taraf\u0131ndan yap\u0131lmas\u0131 gerekmektedir. Dolay\u0131s\u0131yla ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmamas\u0131 ve\/veya bildirimin do\u011frudan do\u011fruya vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan yap\u0131lmas\u0131 muhakeme \u015fart\u0131n\u0131n olu\u015fmas\u0131na engel te\u015fkil edecektir.<\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay bir karar\u0131nda \u201cSomut olay a\u00e7\u0131s\u0131ndan; san\u0131k hakk\u0131nda 2009-2010 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenlemek ve defter ve belgeleri ibraz etmemek su\u00e7lar\u0131 ile ilgili olarak Vergi Dairesi Ba\u015fkan\u0131 ad\u0131na Denetim Grup M\u00fcd\u00fcr\u00fc vekili taraf\u0131ndan 27.12.20120 tarihli yaz\u0131 ile do\u011frudan do\u011fruya m\u00fctalaada bulundu\u011fu, yukar\u0131da bahsedildi\u011fi \u00fczere 27.12.2010 tarihi itibariyle rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131na zorunlu oldu\u011fu g\u00f6zetilerek, durma karar\u0131 verilerek 213 Say\u0131l\u0131 VUK\u2019un 367\u2019nci Maddesi gere\u011fince usul\u00fcne uygun \u015fekilde m\u00fctalaa al\u0131n\u0131p dava \u015fart\u0131 yerine getirildikten sonra yarg\u0131lanmaya devaml\u0131 h\u00fck\u00fcm kurulmas\u0131 g\u00f6zetilmemesi,<\/span><br><span class=\"large\"> Yasaya ayk\u0131r\u0131, san\u0131\u011f\u0131n temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden sair y\u00f6nleri incelenmeyen h\u00fck\u00fcmleri bu sebepten dolay\u0131 bozulmas\u0131na\u201d \u015feklinde karar verilmi\u015ftir.<\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 364\u2019nc\u00fc maddesi uyar\u0131nca vergi cezalar\u0131n\u0131 gerektiren olaylar vergi dairelerince veya yoklamaya ve vergi incelemesine yetkili olanlar taraf\u0131ndan tespit olunur. Yoklama ve vergi incelemesi s\u0131ras\u0131nda rastlanan vergi cezas\u0131n\u0131 gerektirici olaylar\u0131n, raporlarda g\u00f6sterilmesi, delillerin kaybolmas\u0131 ihtimalinin bulundu\u011fu hallerde bunlar\u0131n tutanakla tespit edilmesi mecburidir.<\/span><\/p>  \t\t\t\t","slug":"ozel-nitelikte-bozma-karari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6zel nitelikte bozma karar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1091,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":34562,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34463,"locale":"tr","category_id":73,"title":"\u00d6zel nitelikte bozma 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":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 ile ilgili kavu\u015fturma \u015fart\u0131 Vergi Usul Kanunu\u2019nun \u201cBaz\u0131 Ka\u00e7ak\u00e7\u0131l\u0131k Su\u00e7lar\u0131n\u0131n Cezaland\u0131r\u0131lmas\u0131nda Usul\u201d ba\u015fl\u0131kl\u0131<\/span><span class=\"large\">367. maddesinde yer alm\u0131\u015ft\u0131r. S\u00f6z konusu madde h\u00fckm\u00fc uyar\u0131nca;<\/span><\/p>  <p><span class=\"large\">\u201cYapt\u0131klar\u0131 inceleme s\u0131ras\u0131nda 359\u2019uncu maddede yaz\u0131l\u0131 su\u00e7lar\u0131n i\u015flendi\u011fini tespit eden Vergi M\u00fcfetti\u015fleri ve Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131lar\u0131 taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla do\u011frudan do\u011fruya ve vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla vergi dairesi ba\u015fkanl\u0131\u011f\u0131 veya defterdarl\u0131k taraf\u0131ndan keyfiyetin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesi mecburidir.<\/span><\/p>  <p><span class=\"large\">359\u2019uncu maddede yaz\u0131l\u0131 su\u00e7lar\u0131n i\u015flendi\u011fine sair suretlerle \u0131tt\u0131la has\u0131l eden Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131 hemen ilgili vergi dairesini haberdar ederek inceleme yap\u0131lmas\u0131n\u0131 talep eder.\u201d<\/span><\/p>  <p><span class=\"large\">Kamu davas\u0131n\u0131n a\u00e7\u0131lmas\u0131, inceleme neticesinin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesine talik olunur.<\/span><\/p>  <p><span class=\"large\">Maddede yer alan kavu\u015fturma \u015fart\u0131n\u0131n kabul edilmesinde ki ama\u00e7, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturan eylemlerin teknik bilgiyi gerektirmesidir. Yasa koyucu bu eylemlerin uzman olan ki\u015filer taraf\u0131ndan bir inceleme yap\u0131lmadan ceza yarg\u0131c\u0131n\u0131n \u00f6n\u00fcne \u00e7\u0131kar\u0131lmas\u0131n\u0131 sak\u0131ncal\u0131 buldu\u011fundan b\u00f6yle bir h\u00fck\u00fcm koymu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Madde h\u00fckm\u00fcnde yer ald\u0131\u011f\u0131 \u00fczere s\u00f6z konusu su\u00e7lar\u0131n i\u015flendi\u011fini tespit eden vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla do\u011frudan do\u011fruya keyfiyetin Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesi mecburidir. Buna g\u00f6re \u00f6ncelikle su\u00e7lar\u0131n i\u015flendi\u011fine y\u00f6nelik rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmas\u0131 ve bildirimin vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan do\u011frudan yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmamas\u0131 ve\/veya bildirimin vergi m\u00fcfetti\u015fleri ve vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 taraf\u0131ndan de\u011fil ba\u011fl\u0131 olduklar\u0131 kurumlarca (Daire Ba\u015fkanl\u0131klar\u0131, Vergi Denetim Kurulu, Hazine ve Maliye Bakanl\u0131\u011f\u0131 vb.) yap\u0131lmas\u0131 muhakeme \u015fart\u0131n\u0131n olu\u015fmas\u0131na engel te\u015fkil edecektir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer taraftan s\u00f6z konusu su\u00e7lar\u0131n i\u015flendi\u011finin vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan tespit edilmesi halinde su\u00e7lar\u0131n i\u015flendi\u011fine y\u00f6nelik ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmas\u0131 ve bildirimin vergi dairesi ba\u015fkanl\u0131\u011f\u0131 veya defterdarl\u0131k taraf\u0131ndan yap\u0131lmas\u0131 gerekmektedir. Dolay\u0131s\u0131yla ilgili rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131n\u0131n bulunmamas\u0131 ve\/veya bildirimin do\u011frudan do\u011fruya vergi incelemesine yetkili olan di\u011fer memurlar taraf\u0131ndan yap\u0131lmas\u0131 muhakeme \u015fart\u0131n\u0131n olu\u015fmas\u0131na engel te\u015fkil edecektir.<\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay bir karar\u0131nda \u201cSomut olay a\u00e7\u0131s\u0131ndan; san\u0131k hakk\u0131nda 2009-2010 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenlemek ve defter ve belgeleri ibraz etmemek su\u00e7lar\u0131 ile ilgili olarak Vergi Dairesi Ba\u015fkan\u0131 ad\u0131na Denetim Grup M\u00fcd\u00fcr\u00fc vekili taraf\u0131ndan 27.12.20120 tarihli yaz\u0131 ile do\u011frudan do\u011fruya m\u00fctalaada bulundu\u011fu, yukar\u0131da bahsedildi\u011fi \u00fczere 27.12.2010 tarihi itibariyle rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131na zorunlu oldu\u011fu g\u00f6zetilerek, durma karar\u0131 verilerek 213 Say\u0131l\u0131 VUK\u2019un 367\u2019nci Maddesi gere\u011fince usul\u00fcne uygun \u015fekilde m\u00fctalaa al\u0131n\u0131p dava \u015fart\u0131 yerine getirildikten sonra yarg\u0131lanmaya devaml\u0131 h\u00fck\u00fcm kurulmas\u0131 g\u00f6zetilmemesi,<\/span><br><span class=\"large\"> Yasaya ayk\u0131r\u0131, san\u0131\u011f\u0131n temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden sair y\u00f6nleri incelenmeyen h\u00fck\u00fcmleri bu sebepten dolay\u0131 bozulmas\u0131na\u201d \u015feklinde karar verilmi\u015ftir.<\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 364\u2019nc\u00fc maddesi uyar\u0131nca vergi cezalar\u0131n\u0131 gerektiren olaylar vergi dairelerince veya yoklamaya ve vergi incelemesine yetkili olanlar taraf\u0131ndan tespit olunur. Yoklama ve vergi incelemesi s\u0131ras\u0131nda rastlanan vergi cezas\u0131n\u0131 gerektirici olaylar\u0131n, raporlarda g\u00f6sterilmesi, delillerin kaybolmas\u0131 ihtimalinin bulundu\u011fu hallerde bunlar\u0131n tutanakla tespit edilmesi mecburidir.<\/span><\/p>  \t\t\t\t","slug":"ozel-nitelikte-bozma-karari","orjinalimage":null,"news_cover_min":null,"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":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00d6zel nitelikte bozma karar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1091,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}