{"status":true,"post":{"id":31880,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 20:54:03","created_at":"2022-03-17T21:00:00.000000Z","updated_at":"2022-10-24T17:54:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":31880,"is_featured":0,"title":"Vergisel i\u015flemlerde tebligat usul\u00fcne ili\u015fkin AYM 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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu (VUK) m. 102\/1\u2019de tebli\u011f evrak\u0131n\u0131n posta yoluyla tebli\u011f olunaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f, 5. f\u0131kras\u0131n\u0131n 1. ve 2. c\u00fcmlesinde ki\u015finin adreste bulunamamas\u0131 durumunda tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine durum \u015ferh ve imza edilerek iade edilip ilgili merci taraf\u0131ndan uygun s\u00fcre sonra yeniden tebli\u011f \u00e7\u0131kar\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. c\u00fcmlede, ikinci defa evrak ayn\u0131 sebeple tebli\u011f edilemezse ilgili idareden al\u0131nabilece\u011fi, \u015ferhli pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131laca\u011f\u0131; <\/span><\/p>  <p><span class=\"large\">4. c\u00fcmlede tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh ve imza edilerek evrak\u0131n g\u00f6nderildi\u011fi idareye iade edilece\u011fi;<\/span><\/p>  <p><span class=\"large\">5. c\u00fcmlede pusulan\u0131n yap\u0131\u015ft\u0131r\u0131lmas\u0131ndan itibaren 15 g\u00fcn i\u00e7inde al\u0131n\u0131rsa al\u0131nd\u0131\u011f\u0131 g\u00fcn, al\u0131nmazsa 15. g\u00fcnde tebli\u011f edilmi\u015f say\u0131laca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130tiraz gerek\u00e7esinde, pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131lmas\u0131yla muhatab\u0131n teslim edilemeyen tebli\u011f evrak\u0131ndan haberdar oldu\u011funun varsay\u0131ld\u0131\u011f\u0131, pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131l\u0131p yap\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 uygulamada ispat sorunlar\u0131na neden oldu\u011fu, tebli\u011f i\u015fleminin muhataplar\u0131na hukuksal g\u00fcvence sa\u011flamad\u0131\u011f\u0131, hukuki g\u00fcvenlik, belirlilik ve \u00f6ng\u00f6r\u00fclebilirlik ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, m\u00fclkiyet hakk\u0131n\u0131n \u00f6l\u00e7\u00fcs\u00fcz bir \u015fekilde s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131 belirtilerek, kurallar\u0131n AY m. 2, 13 ve 35\u2019e ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptali talep edilmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>ANAYASA\u2019YA AYKIRI DE\u011e\u0130L<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Anayasa Mahkemesi\u2019nin (AYM) 1 Aral\u0131k 2021 tarih, 31676 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan E:2021\/37, K: 2021\/63 say\u0131l\u0131 ve 22 Eyl\u00fcl 2021 tarihli karar\u0131nda; \u201c213 say\u0131l\u0131 Kanun\u2019da vergilendirmeye ili\u015fkin tebligat hakk\u0131nda genel kural, vergilendirme ile ilgili yaz\u0131 ve belgelerin adresleri bilinen ger\u00e7ek ve t\u00fczel ki\u015filere posta yoluyla tebli\u011f edilmesi y\u00f6n\u00fcnde olup, vergilendirme s\u00fcrecinde posta ile yap\u0131lacak tebligat i\u015flemlerinin; m\u00fckelleflerin, m\u00fckelleflerin kanuni temsilcilerinin ya da umumi vekillerinin ve adlar\u0131na vergi cezas\u0131 kesilenlerin bilinen adreslerine yap\u0131lmas\u0131 gerekti\u011fi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kendilerinin bildirmi\u015f oldu\u011fu yerle\u015fim yeri adresine yukar\u0131da belirtilen \u015fartlarda tebligat yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6ren kurallar\u0131n muhataplar\u0131n vergi dairelerince d\u00fczenlenen i\u015flemlerden haberdar olmalar\u0131na imk\u00e2n sa\u011flayacak g\u00fcvenceleri ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n s\u00f6ylenemeyece\u011fi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirtilen kurallarla mahkemeye eri\u015fim hakk\u0131na bir s\u0131n\u0131rlama getirilmi\u015f ise de bunun ki\u015filere makul olmayan bir k\u00fclfet y\u00fcklememesi i\u00e7in kanunda gerekli g\u00fcvencelerin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, bu \u00e7er\u00e7evede kurallarla ula\u015f\u0131lmak istenen amaca ili\u015fkin kamu yarar\u0131 ile mahkemeye eri\u015fim hakk\u0131na ili\u015fkin ki\u015fisel yarar aras\u0131nda bulunmas\u0131 gereken makul dengenin g\u00f6zetildi\u011fi, bu itibarla kurallar\u0131n orant\u0131s\u0131z bir s\u0131n\u0131rlamaya neden olmad\u0131\u011f\u0131, dolay\u0131s\u0131yla mahkemeye eri\u015fim hakk\u0131na \u00f6l\u00e7\u00fcs\u00fcz bir s\u0131n\u0131rlama getirmedi\u011fi\u201d sonucuna ula\u015f\u0131lm\u0131\u015f, Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131klar\u0131na ve itiraz\u0131n reddine karar vermi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KAPIYA PUSULA YAPI\u015eTIRILMASI <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> M\u00fckelleflerin adreste bulunmamas\u0131 halinde kap\u0131ya pusula yap\u0131\u015ft\u0131r\u0131lmas\u0131 yoluyla tebli\u011f usul\u00fcn\u00fcn vergi y\u00fck\u00fcml\u00fcleri i\u00e7in sa\u011fl\u0131kl\u0131 bir uygulama olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmekte olup, vergi y\u00fck\u00fcml\u00fclerinin hukuki haklar\u0131n\u0131 kullanmalar\u0131na dair d\u00fczenlemeler yap\u0131lmas\u0131n\u0131n hukuki g\u00fcvenlik a\u00e7\u0131s\u0131ndan daha uygun olaca\u011f\u0131 sonucuna ula\u015f\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergisel-islemlerde-tebligat-usulune-iliskin-aym-karari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergisel i\u015flemlerde tebligat usul\u00fcne ili\u015fkin AYM karar\u0131","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1099,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":31979,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":31880,"locale":"tr","category_id":73,"title":"Vergisel i\u015flemlerde tebligat usul\u00fcne ili\u015fkin AYM 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>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu (VUK) m. 102\/1\u2019de tebli\u011f evrak\u0131n\u0131n posta yoluyla tebli\u011f olunaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f, 5. f\u0131kras\u0131n\u0131n 1. ve 2. c\u00fcmlesinde ki\u015finin adreste bulunamamas\u0131 durumunda tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine durum \u015ferh ve imza edilerek iade edilip ilgili merci taraf\u0131ndan uygun s\u00fcre sonra yeniden tebli\u011f \u00e7\u0131kar\u0131lmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. c\u00fcmlede, ikinci defa evrak ayn\u0131 sebeple tebli\u011f edilemezse ilgili idareden al\u0131nabilece\u011fi, \u015ferhli pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131laca\u011f\u0131; <\/span><\/p>  <p><span class=\"large\">4. c\u00fcmlede tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh ve imza edilerek evrak\u0131n g\u00f6nderildi\u011fi idareye iade edilece\u011fi;<\/span><\/p>  <p><span class=\"large\">5. c\u00fcmlede pusulan\u0131n yap\u0131\u015ft\u0131r\u0131lmas\u0131ndan itibaren 15 g\u00fcn i\u00e7inde al\u0131n\u0131rsa al\u0131nd\u0131\u011f\u0131 g\u00fcn, al\u0131nmazsa 15. g\u00fcnde tebli\u011f edilmi\u015f say\u0131laca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130tiraz gerek\u00e7esinde, pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131lmas\u0131yla muhatab\u0131n teslim edilemeyen tebli\u011f evrak\u0131ndan haberdar oldu\u011funun varsay\u0131ld\u0131\u011f\u0131, pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131l\u0131p yap\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 uygulamada ispat sorunlar\u0131na neden oldu\u011fu, tebli\u011f i\u015fleminin muhataplar\u0131na hukuksal g\u00fcvence sa\u011flamad\u0131\u011f\u0131, hukuki g\u00fcvenlik, belirlilik ve \u00f6ng\u00f6r\u00fclebilirlik ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, m\u00fclkiyet hakk\u0131n\u0131n \u00f6l\u00e7\u00fcs\u00fcz bir \u015fekilde s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131 belirtilerek, kurallar\u0131n AY m. 2, 13 ve 35\u2019e ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptali talep edilmi\u015ftir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>ANAYASA\u2019YA AYKIRI DE\u011e\u0130L<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Anayasa Mahkemesi\u2019nin (AYM) 1 Aral\u0131k 2021 tarih, 31676 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan E:2021\/37, K: 2021\/63 say\u0131l\u0131 ve 22 Eyl\u00fcl 2021 tarihli karar\u0131nda; \u201c213 say\u0131l\u0131 Kanun\u2019da vergilendirmeye ili\u015fkin tebligat hakk\u0131nda genel kural, vergilendirme ile ilgili yaz\u0131 ve belgelerin adresleri bilinen ger\u00e7ek ve t\u00fczel ki\u015filere posta yoluyla tebli\u011f edilmesi y\u00f6n\u00fcnde olup, vergilendirme s\u00fcrecinde posta ile yap\u0131lacak tebligat i\u015flemlerinin; m\u00fckelleflerin, m\u00fckelleflerin kanuni temsilcilerinin ya da umumi vekillerinin ve adlar\u0131na vergi cezas\u0131 kesilenlerin bilinen adreslerine yap\u0131lmas\u0131 gerekti\u011fi, <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kendilerinin bildirmi\u015f oldu\u011fu yerle\u015fim yeri adresine yukar\u0131da belirtilen \u015fartlarda tebligat yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6ren kurallar\u0131n muhataplar\u0131n vergi dairelerince d\u00fczenlenen i\u015flemlerden haberdar olmalar\u0131na imk\u00e2n sa\u011flayacak g\u00fcvenceleri ta\u015f\u0131mad\u0131\u011f\u0131n\u0131n s\u00f6ylenemeyece\u011fi,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirtilen kurallarla mahkemeye eri\u015fim hakk\u0131na bir s\u0131n\u0131rlama getirilmi\u015f ise de bunun ki\u015filere makul olmayan bir k\u00fclfet y\u00fcklememesi i\u00e7in kanunda gerekli g\u00fcvencelerin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, bu \u00e7er\u00e7evede kurallarla ula\u015f\u0131lmak istenen amaca ili\u015fkin kamu yarar\u0131 ile mahkemeye eri\u015fim hakk\u0131na ili\u015fkin ki\u015fisel yarar aras\u0131nda bulunmas\u0131 gereken makul dengenin g\u00f6zetildi\u011fi, bu itibarla kurallar\u0131n orant\u0131s\u0131z bir s\u0131n\u0131rlamaya neden olmad\u0131\u011f\u0131, dolay\u0131s\u0131yla mahkemeye eri\u015fim hakk\u0131na \u00f6l\u00e7\u00fcs\u00fcz bir s\u0131n\u0131rlama getirmedi\u011fi\u201d sonucuna ula\u015f\u0131lm\u0131\u015f, Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131klar\u0131na ve itiraz\u0131n reddine karar vermi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>KAPIYA PUSULA YAPI\u015eTIRILMASI <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> M\u00fckelleflerin adreste bulunmamas\u0131 halinde kap\u0131ya pusula yap\u0131\u015ft\u0131r\u0131lmas\u0131 yoluyla tebli\u011f usul\u00fcn\u00fcn vergi y\u00fck\u00fcml\u00fcleri i\u00e7in sa\u011fl\u0131kl\u0131 bir uygulama olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmekte olup, vergi y\u00fck\u00fcml\u00fclerinin hukuki haklar\u0131n\u0131 kullanmalar\u0131na dair d\u00fczenlemeler yap\u0131lmas\u0131n\u0131n hukuki g\u00fcvenlik a\u00e7\u0131s\u0131ndan daha uygun olaca\u011f\u0131 sonucuna ula\u015f\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergisel-islemlerde-tebligat-usulune-iliskin-aym-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":"Vergisel i\u015flemlerde tebligat usul\u00fcne ili\u015fkin AYM karar\u0131","meta_description":"AV. 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