Finansg\u00fcndem – AYM’den fla\u015f \u0130\u015f Bankas\u0131 karar\u0131<\/p>\n
Anayasa Mahkemesi katk\u0131 pay\u0131 \u00f6demeleri i\u00e7in “\u00fccret” dedi ve vergi cezas\u0131n\u0131 “hak ihlali” olarak nitelendirdi
\n\u0130\u015f Bankas\u0131’na, \u00a0Anayasa Mahkemesi’nin \u0130\u015f Bankas\u0131 A\u015e Mensuplar\u0131 Munzam Sosyal G\u00fcvenlik ve Yard\u0131mla\u015fma Sand\u0131\u011f\u0131 Vakf\u0131\u2019na yap\u0131lan katk\u0131 pay\u0131 \u00f6demeleri nedeniyle kesilen vergi cezas\u0131 hakk\u0131nda Anayasa Mahkemesi’nden fla\u015f bir karar geldi.<\/p>\n
Anayasa Mahkemesi, yap\u0131lan katk\u0131 pay\u0131 \u00f6demelerinin “\u00fccret” say\u0131lmas\u0131 gerekti\u011fine h\u00fckmederek, tahsil edilen vergi cezas\u0131n\u0131n “tazminat” olarak bankaya iade edilmesine karar verdi.<\/p>\n
\u0130\u015f Bankas\u0131\u2019na kesilen vergi cezas\u0131n\u0131 \u201cm\u00fclkiyet hakk\u0131n\u0131n ihlali\u201d olarak de\u011ferlendiren Anayasa Mahkemesi, ihlalin ve sonu\u00e7lar\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131 i\u00e7in yeniden yarg\u0131lama yap\u0131lmas\u0131n da hukuki yarar sa\u011flamayaca\u011f\u0131 gerekcesiyle gerek g\u00f6rmedi. Mahkeme, bankadan tahsil edilen net 39 bin 378,20 TL verginin tahsil tarihi itibariyle yasal faizi ile birlikte tazminat \u015feklinde \u0130\u015f Bankas\u0131’na geri \u00f6denmesine h\u00fckmetti.<\/p>\n
Anayasa Mahkemesi’nin karar metninde \u201cBa\u015fvuru konusu vergilendirme i\u015fleminin ili\u015fkin oldu\u011fu vergilendirme d\u00f6nemi (2007 y\u0131l\u0131) itibariyle, Anayasa\u2019n\u0131n 73\/3 f\u0131kras\u0131nda yer alan verginin kanunili\u011fi ilkesi gere\u011fi, kanuni d\u00fczeyde sa\u011flanmas\u0131 gereken \u00f6ng\u00f6r\u00fclebilirli\u011fin sa\u011flanamad\u0131\u011f\u0131, kanun h\u00fck\u00fcmlerindeki \u00f6ng\u00f6r\u00fclemezli\u011fin kanun alt\u0131 idari uygulamalar ve d\u00fczenlemeler veya yarg\u0131sal i\u00e7tihatlarla giderilemedi\u011fi, bu durumda ba\u015fvurucu taraf\u0131ndan 2007 y\u0131l\u0131nda Vakfa \u00f6denen katk\u0131 paylar\u0131n\u0131n \u00fccret say\u0131larak vergilendirilmesine ili\u015fkin i\u015flemlerin, \u00f6ng\u00f6r\u00fclebilir kanuni dayana\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan, vergi as\u0131llar\u0131 bak\u0131m\u0131ndan var\u0131lan sonu\u00e7 dolay\u0131s\u0131yla vergi cezalar\u0131 bak\u0131m\u0131ndan ayr\u0131ca de\u011ferlendirme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmeyerek, Vakfa yapt\u0131\u011f\u0131 katk\u0131 pay\u0131 \u00f6demeleri \u00fczerinden vergi ve ceza tahsil edilmesi nedeniyle ba\u015fvurucunun, Anayasa\u2019n\u0131n 35. maddesinde g\u00fcvence alt\u0131na al\u0131nan m\u00fclkiyet hakk\u0131n\u0131n ihlal edildi\u011finin kabul edilmesi gerekmektedir” denildi.<\/p>\n
B\u0130REYSEL BA\u015eVURU’YU DE\u011eERLEND\u0130RD\u0130
\n\u0130\u015f Bankas\u0131 taraf\u0131ndan T\u00fcrkiye \u0130\u015f Bankas\u0131 A\u015e Mensuplar\u0131 Munzam Sosyal G\u00fcvenlik ve Yard\u0131mla\u015fma Sand\u0131\u011f\u0131 Vakf\u0131\u2019na, \u0130\u015f Bankas\u0131\u2019n\u0131n yapt\u0131\u011f\u0131 katk\u0131 pay\u0131 \u00f6demelerinin, vergi m\u00fcfetti\u015flerince 2007\u2019de yap\u0131lan vergi incelemesi sonucunda \u00fccret olarak de\u011ferlendirilmesi sonucu bankaya vergi kayb\u0131 nedeniyle ceza kesildi. Banka, bu cezaya kar\u015f\u0131 a\u00e7t\u0131\u011f\u0131 davalar reddedilince, m\u00fclkiyet ve adil yarg\u0131lanma haklar\u0131n\u0131n ihlal edildi\u011fi iddias\u0131yla AYM\u2019ye ba\u015fvurdu. AYM Genel Kurulu da bankan\u0131n bireysel ba\u015fvurusunu g\u00f6r\u00fc\u015ft\u00fc ve 12 Kas\u0131m 2014\u2019te kabul etti. Yeni AYM Ba\u015fkan\u0131 Z\u00fcht\u00fc Arslan\u2019\u0131n da alt\u0131nda imzas\u0131 bulunan ve d\u00fcnk\u00fc Resmi Gazete\u2019de yay\u0131mlanan kararda, bu \u00f6demelerin \u00fccret olarak de\u011ferlendirilemeyece\u011fi belirtildi.<\/p>\n
Read more: http:\/\/www.finansgundem.com\/bankacilik\/aym_den-flas-is-bankasi-karari-661289.htm#ixzz3SYGgoax2<\/p>\n","protected":false},"excerpt":{"rendered":"
Finansg\u00fcndem – AYM’den fla\u015f \u0130\u015f Bankas\u0131 karar\u0131 Anayasa Mahkemesi katk\u0131 pay\u0131 \u00f6demeleri i\u00e7in “\u00fccret” dedi ve vergi cezas\u0131n\u0131 “hak ihlali” olarak nitelendirdi<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"views":3268,"_links":{"self":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/467"}],"collection":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/comments?post=467"}],"version-history":[{"count":1,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/467\/revisions"}],"predecessor-version":[{"id":468,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/posts\/467\/revisions\/468"}],"wp:attachment":[{"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/media?parent=467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/categories?post=467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adalethazar.com\/index.php\/wp-json\/wp\/v2\/tags?post=467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}