{"id":4752,"date":"2014-09-21T13:29:38","date_gmt":"2014-09-21T10:29:38","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/vergi-yargs-yeniden-yaplanyor\/"},"modified":"2025-08-16T03:29:15","modified_gmt":"2025-08-16T00:29:15","slug":"vergi-yargs-yeniden-yaplanyor","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4752","title":{"rendered":"Vergi Yarg\u0131s\u0131 Yeniden Yap\u0131lan\u0131yor"},"content":{"rendered":"\t\t
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\u0130zmir Maliye Okulu – 1989
E. Hesap Uzman\u0131 – YMM<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tfocusdenetim.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
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VERG\u0130 YARGISI YEN\u0130DEN YAPILANIYOR<\/h2>\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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(S\u0130RK\u00dcLER 2014-56) <\/span><\/h3>\n

28.6.2014 tarihli Resmi Gazete\u2019de yay\u0131mlanan 6545 say\u0131l\u0131 T\u00fcrk Ceza Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile vergi mahkemeleri, idare mahkemeleri ve b\u00f6lge idare mahkemelerinin mevcut fonksiyonundan \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Kanun ile b\u00f6lge idare mahkemeleri istinaf mercii haline getirilmi\u015ftir.<\/p>\n

Kanunun getirdi\u011fi yenilikler \u00f6zetle a\u015fa\u011f\u0131daki gibidir;<\/p>\n

1) \u0130dare ve vergi mahkemelerinin kararlar\u0131na kar\u015f\u0131, ba\u015fka kanunlarda aksine h\u00fck\u00fcm bulunsa dahi, mahkemenin bulundu\u011fu yarg\u0131 \u00e7evresindeki b\u00f6lge idare mahkemesine, karar\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde istinaf yoluna ba\u015fvurulabilecektir.<\/p>\n

2) Konusu 5.000 TL yi ge\u00e7meyen vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131 hakk\u0131nda idare ve vergi mahkemelerince verilen kararlar kesin olup, bunlara kar\u015f\u0131 istinaf yoluna ba\u015fvurulamayacakt\u0131r.<\/p>\n

3) \u0130stinaf, temyizin \u015fekil ve usullerine tabidir.<\/p>\n

4) \u0130stinaf ba\u015fvurusuna konu olacak kararlara kar\u015f\u0131 yap\u0131lan kanun yolu<\/p>\n

ba\u015fvurular\u0131nda dilek\u00e7elerdeki hitap ve istekle ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n dosyalar<\/p>\n

b\u00f6lge idare mahkemesine g\u00f6nderilecektir.<\/p>\n

5) B\u00f6lge idare mahkemesi, yapt\u0131\u011f\u0131 inceleme sonunda ilk derece mahkemesi karar\u0131n\u0131 hukuka uygun bulursa istinaf ba\u015fvurusunun reddine karar verecektir. Karardaki maddi yanl\u0131\u015fl\u0131klar\u0131n d\u00fczeltilmesi m\u00fcmk\u00fcn ise gerekli d\u00fczeltmeyi yaparak ayn\u0131 karar\u0131 verecektir.<\/p>\n

6) B\u00f6lge idare mahkemesi, ilk derece mahkemesi karar\u0131n\u0131 hukuka uygun bulmad\u0131\u011f\u0131 takdirde istinaf ba\u015fvurusunun kabul\u00fc ile ilk derece mahkemesi karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na karar verecektir. Bu h\u00e2lde b\u00f6lge idare mahkemesi i\u015fin esas\u0131 hakk\u0131nda yeniden bir karar verecektir. \u0130nceleme s\u0131ras\u0131nda ihtiya\u00e7 duyulmas\u0131 h\u00e2linde karar\u0131 veren mahkeme veya ba\u015fka bir yer idare ya da vergi mahkemesi istinabe olunabilecektir. \u0130stinabe olunan mahkeme gerekli i\u015flemleri \u00f6ncelikle ve ivedilikle yerine getirecektir.<\/p>\n

7) B\u00f6lge idare mahkemesi, ilk inceleme \u00fczerine verilen kararlara kar\u015f\u0131 yap\u0131lan istinaf ba\u015fvurusunu hakl\u0131 buldu\u011fu, davaya g\u00f6revsiz veya yetkisiz mahkeme yahut reddedilmi\u015f veya yasaklanm\u0131\u015f h\u00e2kim taraf\u0131ndan bak\u0131lm\u0131\u015f olmas\u0131 h\u00e2llerinde, istinaf ba\u015fvurusunun kabul\u00fc ile ilk derece mahkemesi2<\/p>\n

vererek dosyay\u0131 ilgili mahkemeye g\u00f6nderecektir. B\u00f6lge idare mahkemesinin bu y\u00f6ndeki kararlar\u0131 kesindir.<\/p>\n

8) B\u00f6lge idare mahkemelerinin, temyize a\u00e7\u0131k olmayan kararlar\u0131 kesindir.<\/p>\n

9) \u0130stinaf ba\u015fvurusuna konu edilen karar\u0131 veren ya da karara kat\u0131lan h\u00e2kimin ayn\u0131 davan\u0131n istinaf yoluyla b\u00f6lge idare mahkemesince incelenmesinde bulunmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

10) Kural olarak b\u00f6lge idare mahkemelerinin verdi\u011fi kararlara kar\u015f\u0131 Dan\u0131\u015ftay\u2019a temyiz yoluna ba\u015fvurulabilir.<\/p>\n

11) Konusu 100.000 T\u00fcrk liras\u0131n\u0131 a\u015fmayan vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemler hakk\u0131nda a\u00e7\u0131lan davalarda verilen b\u00f6lge idare mahkemesi kararlar\u0131 temyiz edilemeyecektir.<\/p>\n

12) B\u00f6lge idare mahkemelerinde biri idare di\u011feri vergi olmak \u00fczere en az iki daire kurulacakt\u0131r.<\/p>\n

13) B\u00f6lge idare mahkemeleri, istinaf ba\u015fvurular\u0131n\u0131 inceleyip karara ba\u011flayacak; yarg\u0131 \u00e7evresindeki idare ve vergi mahkemeleri aras\u0131nda \u00e7\u0131kan g\u00f6rev ve yetki uyu\u015fmazl\u0131klar\u0131n\u0131 kesin karara ba\u011flayacakt\u0131r.<\/p>\n

14) B\u00f6lge idare mahkemelerinde kurulacak daireler, temel olarak ilk derece mahkemelerince verilen ve istinaf yolu a\u00e7\u0131k olan nihai kararlara kar\u015f\u0131 yap\u0131lan istinaf ba\u015fvurular\u0131n\u0131 inceleyerek karara ba\u011flayacak ve ilk derece mahkemelerince y\u00fcr\u00fctmenin durdurulmas\u0131 istemleri hakk\u0131nda verilen kararlara kar\u015f\u0131 yap\u0131lan itirazlar\u0131 inceleyerek karara ba\u011flayacakt\u0131r.<\/p>\n

15) Adalet Bakanl\u0131\u011f\u0131, bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde, yukar\u0131da \u00f6ng\u00f6r\u00fclen b\u00f6lge idare mahkemelerini kuracak, b\u00f6lge idare mahkemelerinin kurulu\u015flar\u0131, yarg\u0131 \u00e7evreleri ve t\u00fcm yurtta g\u00f6reve ba\u015flayacaklar\u0131 tarihi, Resm\u00ee Gazete\u2019de ilan edecek, mevcut b\u00f6lge idare mahkemeleri, yeni kurulan b\u00f6lge idare mahkemelerinin g\u00f6reve ba\u015flayacaklar\u0131 tarihe kadar faaliyetlerine devam edecektir. <\/p>\n

\n<\/p>

Kaynak: Focus Denetim ve YMM Ltd. \u015eti.<\/a><\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

VERG\u0130 YARGISI YEN\u0130DEN YAPILANIYOR (S\u0130RK\u00dcLER 2014-56)  28.6.2014 tarihli Resmi Gazete\u2019de yay\u0131mlanan 6545 say\u0131l\u0131 T\u00fcrk Ceza Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile vergi mahkemeleri, idare mahkemeleri ve b\u00f6lge idare mahkemelerinin mevcut fonksiyonundan \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Kanun ile b\u00f6lge idare mahkemeleri istinaf mercii haline getirilmi\u015ftir. Kanunun getirdi\u011fi yenilikler \u00f6zetle a\u015fa\u011f\u0131daki gibidir; 1) \u0130dare ve […]<\/p>\n","protected":false},"author":1,"featured_media":4695,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-4752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-hukuku"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4752","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=4752"}],"version-history":[{"count":20,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4752\/revisions"}],"predecessor-version":[{"id":18797,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4752\/revisions\/18797"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4695"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}