{"id":4355,"date":"2009-06-19T14:41:18","date_gmt":"2009-06-19T11:41:18","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/illegalite\/"},"modified":"2025-08-16T03:33:08","modified_gmt":"2025-08-16T00:33:08","slug":"illegalite","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4355","title":{"rendered":"Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Anayasa’ya Ayk\u0131r\u0131d\u0131r"},"content":{"rendered":"\t\t
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Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Anayasa’ya Ayk\u0131r\u0131d\u0131r<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Av. O\u011fuz \u00c7et\u0130nkaya<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u0130stanbul - 1987<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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www.cetinkaya.av.tr<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\u00a0<\/div>
AYM: Vergi (ve TMSF) Borcundan \u00d6t\u00fcr\u00fc Konan Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Anayasaya Ayk\u0131r\u0131d\u0131r<\/h5>

\u201cVergi Borcundan Kaynaklanan Mevcut Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Uygulamas\u0131 Anayasaya Ay-k\u0131-r\u0131-d\u0131r\u201d<\/em><\/p>

Bu ba\u015fl\u0131k, yakla\u015f\u0131k iki y\u0131l \u00f6nce, 11.11.2005 tarihinde Legalis Platform\u2019da yay\u0131nlanan \u201cAnayasaya Ayk\u0131r\u0131l\u0131k m\u0131 Dediniz?\u201d isimli makalemden al\u0131nt\u0131. Bu g\u00f6r\u00fc\u015flerim, yine Legalis Platform\u2019un \u00d6zel Dosyalar b\u00f6l\u00fcm\u00fcnde yay\u0131nlanan \u201cVergi Hukukunda Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Uygulamas\u0131\u201d isimli \u00e7al\u0131\u015fmamda daha detayl\u0131 olarak yer al\u0131yor.<\/p>

An\u0131lan \u00e7al\u0131\u015fmalar\u0131mda s\u00f6z konusu yasa\u011f\u0131n hukuka ve do\u011fal olarak da Anayasaya ayk\u0131r\u0131 oldu\u011funu savunmu\u015ftum. Pasaport Kanunu’nun 22. maddesinden kaynaklanan bu uygulaman\u0131n Anayasaya ayk\u0131r\u0131l\u0131\u011f\u0131 g\u00f6r\u00fclen bir davada \u0130stanbul 2. \u0130dare Mahkemesince Anayasa Mahkemesine ta\u015f\u0131nd\u0131 ve nihayette Anayasa Mahkemesi, 18.10.2007 tarihli ve 2007\/4 E, 2007\/81 K say\u0131l\u0131 karar\u0131 ile Pasaport Kanunu’nun 22. maddesine dayand\u0131r\u0131lan uygulamay\u0131 hem vergi bor\u00e7lar\u0131 bak\u0131m\u0131ndan ve hem de Tasarruf Mevduat\u0131 Sigorta Fonu\u2019na bor\u00e7lar bak\u0131m\u0131ndan Anayasaya ayk\u0131r\u0131 buldu ve iptal etti. \u015eimdi gerek\u00e7eli karar\u0131n yay\u0131nlanmas\u0131n\u0131 bekliyoruz.<\/p>

Peki, \u015fimdi y\u0131llarca, bu yasak nedeniyle yurtd\u0131\u015f\u0131na \u00e7\u0131kamad\u0131\u011f\u0131 i\u00e7in zarar g\u00f6rm\u00fc\u015f olanlar ne yapacak? Asl\u0131nda hukuka (Anayasaya) ayk\u0131r\u0131 bir uygulama nedeniyle g\u00f6rm\u00fc\u015f olduklar\u0131 zarar\u0131n tazminini kimden, nas\u0131l isteyecekler?<\/p>

Hemen temel kural\u0131 s\u00f6yleyelim: Anayasa Mahkemesi kararlar\u0131 geri y\u00fcr\u00fcm\u00fcyor, yani karar verilinceye kadar yap\u0131lan uygulamalar \u201chukuka uygun\u201d kabul ediliyor. Hatta Anayasa Mahkemesi, an\u0131lan edeniyle do\u011facak yasal bo\u015flu\u011fun giderilmesi i\u00e7in s\u00f6z konusu iptal h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girmesini de 6 ay s\u00fcre ile ertelemi\u015f bulunuyor. B\u00f6yle olunca da y\u0131llar i\u00e7inde bu uygulamadan etkilenmi\u015f olanlar\u0131n ma\u011fduriyetlerinin giderilebilece\u011fi bir hukuksal zemin de g\u00f6r\u00fcnm\u00fcyor. Bir ma\u011fduriyeti \u00f6nce yaratmak, sonra yarat\u0131lan bu ma\u011fduriyeti tespit etmek ama, ard\u0131ndan da onu telafi etmeyi \u00f6ng\u00f6rmemek ger\u00e7ek bir hukuk devletinde olmamas\u0131 gereken bir durum. Yaz\u0131k ki, bizdeki durum bu.<\/p>

Ger\u00e7ek bir hukuk devleti olmaya, san\u0131yorum, ilk bak\u0131\u015fta g\u00f6r\u00fclen hukuka ayk\u0131r\u0131l\u0131klar\u0131 gidererek ba\u015flamak en uygun yol olacak.<\/p>

Av. O\u011fuz \u00c7etinkaya’n\u0131n \u00c7al\u0131\u015fmalar\u0131<\/b><\/p>

Bookletler:<\/em><\/p>

* \u015eirket Y\u00f6neticileri \u0130\u00e7in Vergi Uyu\u015fmazl\u0131klar\u0131 Rehberi
* Vergi Hukukunda Yurt D\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Uygulamas\u0131
* Vergi Hukukunda \u0130lkeler
* Vergi Hukukunda Uzla\u015fma<\/p>

Paneller:<\/em><\/p>

* Avukat\u0131n Vergilendirilmesi ve Vergi Bar\u0131\u015f\u0131 Yasas\u0131 \u2013 \u0130stanbul Barosu Paneli 2002
* Avukatl\u0131k Ortakl\u0131klar\u0131n\u0131n Vergisel Durumu – \u0130stanbul Barosu Paneli 2002<\/p>

Makaleler:<\/em><\/p>

* Avukatl\u0131k Ortakl\u0131klar\u0131n\u0131n Vergilendirilmesi \/ \u0130SMMMO Mali \u00c7\u00f6z\u00fcm Dergisi, Say\u0131 57, Aral\u0131k 2001
* \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131nda Hazine Zarar\u0131n\u0131n Aranmas\u0131 Do\u011fru Yakla\u015f\u0131md\u0131r \/ Yakla\u015f\u0131m Dergisi, Say\u0131 110-111, Mart-Nisan 2002
* Yarg\u0131 Kararlar\u0131n\u0131n Gecikme Faizi ve Gecikme Zamm\u0131 Uygulamas\u0131na Etkisi \/ Vergi D\u00fcnyas\u0131 Dergisi, Say\u0131 247, Mart 2002 (Mehmet Y\u0131ld\u0131z ile Birlikte)
* Vergi \u0130ncelemesinin Gere\u011finden Uzun S\u00fcrmesinde \u0130darenin Hukuksal Sorumlulu\u011fu \/ Yakla\u015f\u0131m Dergisi, Say\u0131 112, May\u0131s 2002
* \u015e\u00fcpheli Alacak Kar\u015f\u0131l\u0131\u011f\u0131nda G\u00fcncel Sorunlar \/ Vergi Sorunlar\u0131 Dergisi, Say\u0131 166, Temmuz 2002
* Yurtd\u0131\u015f\u0131 \u0130n\u015faat \u0130\u015fleri Yapan Kurumlar\u0131n Kazan\u00e7lar\u0131n\u0131n Belirlenmesi \u00d6zelinde Yurt D\u0131\u015f\u0131 \u015eube Kazan\u00e7lar\u0131n\u0131n Vergilendirilmesinde Kur Fark\u0131 Sorunlar\u0131 \/ Vergi D\u00fcnyas\u0131 Dergisi, Say\u0131 251, Temmuz 2002 (Mehmet Y\u0131ld\u0131z ile Birlikte)
* Katma De\u011fer Vergisi Kanununun 29\/3. Maddesindeki \u201cTakvim Y\u0131l\u0131\u201d \u0130fadesinden Ne Anla\u015f\u0131lmas\u0131 Gerekti\u011fi \/ Yakla\u015f\u0131m Dergisi
* T\u00fcrk Hukukunda Yabanc\u0131lar\u0131n Gayrimenkul Tasarrufu ve 4916 Say\u0131l\u0131 Yasa De\u011fi\u015fiklikleri \/ E- Yakla\u015f\u0131m, Aral\u0131k 2003<\/p>

E\u011fitim:<\/em><\/p>

Vergi Uyu\u015fmazl\u0131klar\u0131 – \u0130stanbul Barosu Staj E\u011fitim Merkezi (2001 – 2005)<\/p><\/dd>

\u00a0<\/p><\/dd><\/dl>

Kaynak: www.legalisplatform.net<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Av. O\u011fuz \u00c7et\u0130nkaya \u0130stanbul – 1987 www.cetinkaya.av.tr \u00a0 AYM: Vergi (ve TMSF) Borcundan \u00d6t\u00fcr\u00fc Konan Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Anayasaya Ayk\u0131r\u0131d\u0131r \u201cVergi Borcundan Kaynaklanan Mevcut Yurtd\u0131\u015f\u0131 \u00c7\u0131k\u0131\u015f Yasa\u011f\u0131 Uygulamas\u0131 Anayasaya Ay-k\u0131-r\u0131-d\u0131r\u201d Bu ba\u015fl\u0131k, yakla\u015f\u0131k iki y\u0131l \u00f6nce, 11.11.2005 tarihinde Legalis Platform\u2019da yay\u0131nlanan \u201cAnayasaya Ayk\u0131r\u0131l\u0131k m\u0131 Dediniz?\u201d isimli makalemden al\u0131nt\u0131. Bu g\u00f6r\u00fc\u015flerim, yine Legalis Platform\u2019un \u00d6zel Dosyalar […]<\/p>\n","protected":false},"author":1,"featured_media":4266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[73],"tags":[],"class_list":["post-4355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-cms"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4355"}],"version-history":[{"count":10,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4355\/revisions"}],"predecessor-version":[{"id":18801,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4355\/revisions\/18801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4266"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}