{"id":4534,"date":"2011-03-07T14:14:35","date_gmt":"2011-03-07T12:14:35","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/yasal-olarak-mhalar-zorunlu-mallarn-kdv-sorunu\/"},"modified":"2023-12-22T23:29:47","modified_gmt":"2023-12-22T20:29:47","slug":"yasal-olarak-mhalar-zorunlu-mallarn-kdv-sorunu","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4534","title":{"rendered":"Yasal Olarak \u0130mhalar\u0131 Zorunlu Mallar\u0131n KDV Sorunu"},"content":{"rendered":"\t\t
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Yasal Olarak \u0130mhalar\u0131 Zorunlu Mallar\u0131n KDV Sorunu<\/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
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Ye\u015f\u0130m D\u0130k\u0130c\u0130 Orhan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u0130ZM\u0130R - 1995<\/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<\/span><\/p>

Bilindi\u011fi \u00fczere, \u015firketlerce, \u00e7e\u015fitli sebeplerle (miad\u0131n dolmas\u0131, bozulma, \u00e7\u00fcr\u00fcme vb) imha edilmek zorunda kal\u0131nan mallar ile ilgili, Mali \u0130dare taraf\u0131ndan verilmi\u015f \u00e7ok say\u0131da muktezada, bu mallar\u0131n zayi mal say\u0131lmayacaklar\u0131 ve bu mallara ait KDV’lerin indirimine tabi tutulabilece\u011fi belirtilmi\u015fti. Yarg\u0131ya intikal ettirilmi\u015f ihtilaflarda da, yarg\u0131, mali idarenin yerle\u015fik hale gelmi\u015f g\u00f6r\u00fc\u015fleri paralelinde, kullan\u0131m s\u00fcresinin ge\u00e7mesi ya da \u00e7e\u015fitli sebeplerle art\u0131k kullan\u0131lamayacak olan mallar\u0131n zayi mal olarak nitelendirilemeyece\u011fi ve s\u00f6z konusu mallar i\u00e7in y\u00fcklenilen katma de\u011fer vergilerinin indirim konusu yap\u0131labilece\u011fi y\u00f6n\u00fcnde kararlar vermi\u015ftir.<\/span><\/p>

Ancak 05.12.2009 tarihinde yay\u0131mlanan 113 Say\u0131l\u0131 KDV Genel Tebli\u011fi’nin “E” b\u00f6l\u00fcm\u00fcnde “Kullan\u0131m S\u00fcresi Ge\u00e7en veya Kullan\u0131lamayacak Hale Gelen Mallara \u0130li\u015fkin Y\u00fcklenilen KDV Hakk\u0131nda Yap\u0131lacak \u0130\u015flem” ba\u015fl\u0131\u011f\u0131 alt\u0131nda, m\u00fckelleflerin faaliyetlerine ili\u015fkin olarak stoklar\u0131nda mevcut olan ancak kullan\u0131m s\u00fcresi ge\u00e7en veya bir ba\u015fka nedenle kullan\u0131lamayacak durumda olan mallar\u0131n, ilgili mevzuat uyar\u0131nca te\u015fkil edilen resmi komisyonlar veya takdir komisyonu huzurunda imha edilmesi durumunda dahi, bu mallara ili\u015fkin y\u00fcklenilen KDV’nin indirilemeyece\u011fi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>

113 nolu Tebli\u011f, hukuk devletinde ne derece yasald\u0131r bu konudaki de\u011ferlendirmelerimizi ortaya koymaya \u00e7al\u0131\u015fal\u0131m.<\/p>

Kanun ne diyor?<\/p>

\u0130ndirilemeyecek KDV’yi d\u00fczenleyen Katma De\u011fer Vergisi Kanunu’nun 30\/c maddesi a\u015fa\u011f\u0131daki gibidir:<\/p>

“c. Deprem veya sel felaketi nedeniyle zayi olanlar hari\u00e7 olmak \u00fczere zayi olan mallara ait Katma De\u011fer Vergisi” \u0130htilaf\u0131n \u00f6z\u00fc ve \u00e7\u00f6z\u00fcm\u00fc, yasa h\u00fckm\u00fcnde ge\u00e7en “zayi olan mal”lar\u0131n neler oldu\u011funa ili\u015fkindir.<\/p>

“Zayi olan mallar” kavram\u0131na Katma De\u011fer Vergisi Kanunu’nun 30\/c maddesinde yer verilmi\u015f; ancak, zayi olan mallar kavram\u0131n\u0131n neyi ifade etti\u011fi vergi kanunlar\u0131m\u0131zda net olarak belirlenmemi\u015ftir.<\/p>

Konuyu ve kavram\u0131 daha netle\u015ftirmek i\u00e7in, yasan\u0131n lafz\u0131 ve gerek\u00e7esini bir arada de\u011ferlendirecek olursak, yasa gerek\u00e7esinde, zayi mallar\u0131n y\u00fcklenilen KDV’lerinin indirilemeyece\u011fini belirtilmekte, b\u00f6ylelikle, baz\u0131 m\u00fckelleflerin, i\u015fletmeye ait mallar\u0131 ki\u015fisel \u00e7\u0131karlar\u0131 i\u00e7in i\u015fletmeden \u00e7ekmesinin yani k\u00f6t\u00fc niyetin \u00f6n\u00fcne ge\u00e7ilmek istenmi\u015ftir.<\/p>

Yasan\u0131n gerek\u00e7esine bakt\u0131\u011f\u0131m\u0131zda, yasa m\u00fckellefin iradesi dahilinde “yok olan, zayi olan mallar”\u0131n katma de\u011fer vergisinin indirim konusu yap\u0131lamayaca\u011f\u0131na ili\u015fkin hususlar\u0131 d\u00fczenlemi\u015f olmas\u0131d\u0131r.<\/p>

Nitekim yasan\u0131n 30\/c maddesinde, 4503 ve 5228 say\u0131l\u0131 kanunlarla yap\u0131lan de\u011fi\u015fikliklerle, m\u00fckellefin iradesi d\u0131\u015f\u0131nda meydana gelen deprem, sel felaketi ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n m\u00fccbir sebep kabul etti\u011fi yang\u0131nlarda yok olan mallar\u0131n madde kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131 da ayn\u0131 niteliktedir.<\/p>

Kullan\u0131m s\u00fcresi ge\u00e7en mallar m\u00fckelleflerin iradesi ile mi yok olmaktad\u0131r?<\/p>

Kullan\u0131m s\u00fcresinin ge\u00e7mesi veya di\u011fer nedenlerle kullan\u0131lamayacak hale gelen mallar\u0131n takdir komisyonu karar\u0131yla imha edilmesi i\u015fleminde, m\u00fckellefin iradesi dahilinde bir yok etme veya zayi olma olay\u0131 s\u00f6z konusu de\u011fildir. Olay tamamen, vergi idaresinin bilgisi dahilinde, onun karar\u0131 ile ve yasal zorunluluklar nedeniyle ger\u00e7ekle\u015ftirilmektedir. Dolay\u0131s\u0131yla, fiziken var olan, ancak kullan\u0131m s\u00fcresi ge\u00e7en mallar\u0131n yasal zorunluluklar nedeniyle imhalar\u0131nda KDV Kanunu’nun 30\/c maddesinde \u00f6ng\u00f6r\u00fclen anlamda bir zayi i\u015fleminin s\u00f6z konusu olmad\u0131\u011f\u0131 kan\u0131s\u0131nday\u0131z.<\/p>

Kanunda herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 halde, mali idare’nin bir anda g\u00f6r\u00fc\u015f de\u011fi\u015ftirmesi hukuk devleti ilkesine ayk\u0131r\u0131d\u0131r<\/p>

Yukar\u0131da da belirtti\u011fimiz \u00fczere,\u00a0 mali idare 1985’lerden bug\u00fcne\u00a0 \u015firketin ola\u011fan firesi, maliyeti kapsam\u0131nda olan imhalar\u0131n zayi mal olmad\u0131\u011f\u0131 ve hatta imha edilecek mallar fire oran\u0131 i\u00e7inde ise\u00a0 bunlar\u0131n imhas\u0131 i\u00e7in Takdir Komisyonu karar\u0131na dahi l\u00fczum bulunmad\u0131\u011f\u0131 \u015feklinde idi.<\/p>

Gerek mali idarenin, gerekse yarg\u0131n\u0131n uzun y\u0131llar boyunca ayn\u0131 y\u00f6nde olan ve art\u0131k yerle\u015fik hale gelmi\u015f g\u00f6r\u00fc\u015fleri, kanunda herhangi bir de\u011fi\u015fiklik olmamas\u0131na ra\u011fmen, bir anda mali idare taraf\u0131ndan de\u011fi\u015ftirilmi\u015ftir.<\/p>

Bu durumu hukuk devleti ilkesi ile ba\u011fda\u015ft\u0131rmak m\u00fcmk\u00fcn de\u011fildir.<\/p>

Bilindi\u011fi \u00fczere “Vergilerin yasall\u0131\u011f\u0131 ilkesi” gere\u011fi, a\u00e7\u0131k\u00e7a yasa ile d\u00fczenlenmeyen hi\u00e7bir konudan, varl\u0131ktan, i\u015flemden vergi al\u0131namaz. Yine, mali idare, baz\u0131 d\u00fczenlemeler ve belirlemeler ile yasada \u00f6ng\u00f6r\u00fclmeyen \u015fartlar ile mevcut vergi y\u00fck\u00fcn\u00fc artt\u0131ramaz. “Verginin yasall\u0131\u011f\u0131 ilkesi” gere\u011fince, vergi matrah\u0131n\u0131n tespitinde kullan\u0131lacak kriterlerin a\u00e7\u0131k ve \u015f\u00fcpheye yer vermeyecek \u00f6l\u00e7\u00fcde kesin olmas\u0131 gerekmektedir.\u00a0 Maliye Bakanl\u0131\u011f\u0131’n\u0131n Tebli\u011f ile yapt\u0131\u011f\u0131 a\u00e7\u0131klama ise, yasada yer almayan ko\u015fullar getirmekte ve Bu d\u00fczenleme ile m\u00fckelleflerin vergi y\u00fck\u00fcn\u00fc art\u0131r\u0131lmaktad\u0131r. bu da a\u00e7\u0131k\u00e7a Anayasa’ya, vergilerin yasall\u0131\u011f\u0131 ilkesine ayk\u0131r\u0131d\u0131r.<\/p>

Ortada herhangi bir kanun de\u011fi\u015fikli\u011fi olmadan, mali idarece yay\u0131mlanan tebli\u011f ile, bu tebli\u011fin kanun h\u00fckm\u00fcn\u00fcn uygulanmas\u0131na y\u00f6nelik a\u00e7\u0131klay\u0131c\u0131 bir d\u00fczenleme niteli\u011finde olmas\u0131 gerekirken, adeta yasada de\u011fi\u015fiklik yap\u0131lm\u0131\u015f\u00e7as\u0131na bir g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fi yoluna gidilmi\u015f ve \u015eirketler bu yolla ma\u011fdur durumuna\u00a0 d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>

113 nolu Tebli\u011f’in iptali davas\u0131 ile ilgili Dan\u0131\u015ftay’\u0131n ara karar\u0131<\/p>

Hukuki g\u00fcvenlik ilkesi hukuk devletinin mutlak \u015fartlar\u0131ndan biridir. Bu ilke kapsam\u0131nda, herkes, ba\u011fl\u0131 oldu\u011fu hukuk kurallar\u0131n\u0131 \u00f6nceden bilmekte ve tutum, davran\u0131\u015f ve uygulamalar\u0131n\u0131 buna g\u00f6re bir d\u00fczene sokabilmektedir. Vergilendirme ve usul kurallar\u0131 a\u00e7\u0131s\u0131ndan da hukuki g\u00fcvenlik ilkesi ile keyfi uygulamalar\u0131n \u00f6n\u00fcne ge\u00e7ilmekte, uygulamalar bir belirlilik i\u00e7inde yerine getirilmektedir.<\/p>

113 nolu Tebli\u011f’in imha edilen mallara ait KDV konusu ile ilgili b\u00f6l\u00fcm\u00fcn\u00fcn iptali talebi ile Dan\u0131\u015ftay nezdinde a\u00e7\u0131lan davalar halen Dan\u0131\u015ftay 4. Dairesi nezdinde E.2010\/2532, E.2010\/462\u00a0 ve E.2010\/588 say\u0131l\u0131 dosyalar \u00fczerinden devam etmektedir.<\/p>

Dan\u0131\u015ftay, s\u00f6z konusu davalarda, yasada herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 halde, mali idarenin 113 nolu KDV Tebli\u011fi a\u00e7\u0131klamas\u0131 ile bir anda g\u00f6r\u00fc\u015f\u00fcn\u00fc de\u011fi\u015ftirmesinin ve tebli\u011f ile yap\u0131lan a\u00e7\u0131klaman\u0131n yasaya uygun oldu\u011fu ve \u0130darenin \u00f6nceki uygulamalar\u0131n\u0131n farkl\u0131 y\u00f6nde olmas\u0131n\u0131n her hangi bir hukuki ba\u011flay\u0131c\u0131l\u0131\u011f\u0131n\u0131n olmayaca\u011f\u0131 y\u00f6n\u00fcnde, ara karar vermi\u015f ve Tebli\u011fin y\u00fcr\u00fctmesinin durdurulmas\u0131 ile ilgili talepleri reddetmi\u015ftir.<\/p>

Dan\u0131\u015ftay 4. Dairesi’nin y\u00fcr\u00fctmenin durdurulmas\u0131n\u0131n reddi ile ilgili verdi\u011fi ara karar, 3 \u00fcyenin “oy \u00e7oklu\u011fu” ile al\u0131nm\u0131\u015ft\u0131r. Ara karara bakt\u0131\u011f\u0131m\u0131zda, dosyay\u0131 de\u011ferlendiren Dan\u0131\u015ftay Savc\u0131s\u0131, Dan\u0131\u015ftay Tetkik Hakimi ve dosya hakk\u0131nda karar veren 2 \u00fcyenin g\u00f6r\u00fc\u015fleri, 113 nolu Tebli\u011f’in kanunu a\u015far nitelikte bir d\u00fczenleme oldu\u011fu ve \u00f6ncelikle y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 verilmesi gerekti\u011fi y\u00f6n\u00fcndedir.<\/p>

Ara karar a\u00e7\u0131k\u00e7a vergi uygulamalar\u0131nda keyfili\u011fe yol a\u00e7makta ve hukuki g\u00fcvenlik ilkesini zedelemektedir.<\/p>

B\u00f6ylesi ani bir g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011fi ile, bu g\u00f6r\u00fc\u015f de\u011fi\u015fikli\u011finin yasaya uygun oldu\u011fu y\u00f6n\u00fcnde verilen ara karar\u0131n hukuken kabul\u00fc de m\u00fcmk\u00fcn de\u011fildir.\u00a0 Dolay\u0131s\u0131yla, yasada bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 s\u00fcrece, kullan\u0131m s\u00fcresi ge\u00e7en ya da \u00e7ei\u015ftli sebeplerle imha edilmek zorunda kal\u0131nan mallar ile ilgili m\u00fckelleflerce y\u00fcklenilen KDV’lerin indirim konusu yap\u0131lmas\u0131 gerekmektedir.<\/p>

Dan\u0131\u015ftay’\u0131n, konunun esas\u0131 ile ilgili de\u011ferlendirme yaparken t\u00fcm bu hususlar\u0131 g\u00f6zetece\u011fi ve bir hukuk hukuk devletinde\u00a0 vergi tahsil edilirken uyulmas\u0131 gereken olmazsa olmaz ilkelerden “vergilerin yasall\u0131\u011f\u0131” ve “hukuki g\u00fcvenlik” ilkeleri \u00e7er\u00e7evesinde nihai karar\u0131n\u0131 verece\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>

Kaynak: D\u00fcnya Gazetesi – 4.3.2011 g\u00fcnl\u00fc internet bask\u0131s\u0131<\/p>\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

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Vergi Dairesi M\u00fcd\u00fcrleri’nin 3568 Say\u0131l\u0131 Yasaya G\u00f6re SMMM Ruhsat Talebi<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Vergi \u0130ncelemes\u0130 Devam Eden M\u00fckellefler Y\u00f6n\u00fcnden Af Yasas\u0131na M\u00fcracaat S\u00fcres\u0130 Ka\u00e7\u0131r\u0131lmamal\u0131d\u0131r<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Ye\u015f\u0130m D\u0130k\u0130c\u0130 Orhan \u0130ZM\u0130R – 1995 \u00a0 Bilindi\u011fi \u00fczere, \u015firketlerce, \u00e7e\u015fitli sebeplerle (miad\u0131n dolmas\u0131, bozulma, \u00e7\u00fcr\u00fcme vb) imha edilmek zorunda kal\u0131nan mallar ile ilgili, Mali \u0130dare taraf\u0131ndan verilmi\u015f \u00e7ok say\u0131da muktezada, bu mallar\u0131n zayi mal say\u0131lmayacaklar\u0131 ve bu mallara ait KDV’lerin indirimine tabi tutulabilece\u011fi belirtilmi\u015fti. Yarg\u0131ya intikal ettirilmi\u015f ihtilaflarda da, yarg\u0131, mali idarenin yerle\u015fik hale […]<\/p>\n","protected":false},"author":1,"featured_media":11393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4534","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=4534"}],"version-history":[{"count":22,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4534\/revisions"}],"predecessor-version":[{"id":11405,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4534\/revisions\/11405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/11393"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}