{"id":4755,"date":"2017-10-11T01:00:00","date_gmt":"2017-10-10T22:00:00","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/istinaf\/"},"modified":"2023-12-22T21:09:24","modified_gmt":"2023-12-22T18:09:24","slug":"istinaf","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4755","title":{"rendered":"Vergi Su\u00e7lar\u0131nda Asliye Ceza Mahkemesi Kararlar\u0131n\u0131n \u0130stinaf ve \u0130tiraz Ba\u015fvurusu"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Vergi Su\u00e7lar\u0131nda Asliye Ceza Mahkemesi Kararlar\u0131n\u0131n \u0130stinaf ve \u0130tiraz Ba\u015fvurusu<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Yazan: Dr.\u00a0 Mustafa ALPASLAN – SMMM<\/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

\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"drmustafaalpaslan\"\t\t\t\t\t\t\t\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
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u00a0<\/p>

Asliye Ceza Mahkemelerinin davay\u0131 sonu\u00e7land\u0131rmayan baz\u0131 ara kararlar\u0131na kar\u015f\u0131 itiraz yoluna ba\u015fvurmak m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin; tutuklama karar\u0131, tutuklulu\u011fun devam\u0131 karar\u0131 gibi kararlara kar\u015f\u0131 itiraz ba\u015fvurusu yapmak olanakl\u0131d\u0131r.<\/p>

Asliye Ceza Mahkemesinin vergi su\u00e7lar\u0131yla ilgili veya vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 konusunda g\u00f6revli mahkeme olarak karar vermektedirler. (VUK mad. 359) \u00a0Sahte fatura kullan\u0131m\u0131 ve d\u00fczenlenmesiyle ilgili konularda da Asliye Ceza Mahkemeleri yetkilidir. Bu mahkemelerin verece\u011fi kararlar istinaf yoluyla B\u00f6lge Adliye Mahkemesi nezdinde 7 g\u00fcn i\u00e7erisinde istinaf edilmektedir. B\u00f6lge adliye mahkemelerinin kurulmas\u0131yla beraber sahte fatura kullanma ve d\u00fczenlemeyle ilgili su\u00e7larla ilgili kararlar \u00e7ok ivedi bir \u015fekilde sonu\u00e7land\u0131r\u0131lmaktad\u0131r. Bu nedenle b\u00f6lge adliye mahkemesi kararlar\u0131 son derece \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>

Bilindi\u011fi gibi, asliye ceza Mahkemeleri 10 y\u0131l veya daha az hapis cezas\u0131 gerektiren dava ve i\u015flere Asliye ceza Mahkemesi bakmakla g\u00f6revlidir. (5235 say\u0131l\u0131 Yasa md. 12) 10 y\u0131ldan fazla hapis cezas\u0131 gerektiren dava ve i\u015flere de\u00a0 a\u011f\u0131r Ceza Mahkemesi bakmakla g\u00f6revlidir.<\/p>

Asliye Ceza Mahkemesinin verdi\u011fi kararlar istinaf yoluna gidilmektedir. \u0130stinaf ceza hukuku sistemine yeni giren bir kanun yoludur. Asliye Ceza Mahkemesinin h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131 karar\u0131 haricindeki t\u00fcm h\u00fck\u00fcmlerine kar\u015f\u0131 da istinaf yoluna ba\u015fvurmak olanakl\u0131d\u0131r.<\/p>

Asliye Ceza Mahkemesi kararlar\u0131na kar\u015f\u0131 istinaf ve itiraz kanun yollar\u0131na m\u00fcracaat s\u00fcresi karar\u0131n \u00f6\u011frenilmesinden itibaren 7 g\u00fcnd\u00fcr. E\u011fer karar san\u0131\u011f\u0131n yoklu\u011funda verilmi\u015f ise bu s\u00fcre tebli\u011f tarihinden itibaren \u00e7al\u0131\u015fmaya ba\u015flar.<\/p>

\u0130stinaf ve itiraz ba\u015fvurusu karar\u0131 veren mahkemeye verilecek dilek\u00e7e veya zapta ge\u00e7irilmek ko\u015fulu ile zab\u0131t katibine beyanda bulunmak suretiyle yap\u0131labilir. Beyanda bulunulmas\u0131 durumunda tutanakla tespit edilen beyan\u0131 ve imzay\u0131 mahkeme ba\u015fkan\u0131 veya hakim onaylad\u0131ktan sonra ba\u015fvuru yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>

Asliye ceza mahkemesi hakimi taraf\u0131ndan verilen kararlara yap\u0131lacak itirazlar\u0131n incelenmesi, yarg\u0131 \u00e7evresinde bulunduklar\u0131 a\u011f\u0131r ceza mahkemesine aittir.<\/p>

Asliye ceza mahkemesi taraf\u0131ndan verilen HAG b\u0131rak\u0131lmas\u0131 kararlar\u0131na kar\u015f\u0131 da itiraz kanunu yoluna ba\u015fvurmak olanakl\u0131d\u0131r. \u0130tiraz m\u00fcddeti karar\u0131n \u00f6\u011frenilmesi veya tebli\u011finden itibaren 7 g\u00fcnd\u00fcr.<\/p>

Ceza davas\u0131 yarg\u0131lamas\u0131 neticesinde verilen a\u015fa\u011f\u0131daki kararlarla ilgili istinaf yoluna gidilemez, bu kararlar kesin h\u00fck\u00fcm niteli\u011findedir.<\/p>

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03.000 TL ve bu miktar\u0131n alt\u0131ndaki adli para cezas\u0131na ili\u015fkin h\u00fckm\u00fcler aleyhine istinaf ba\u015fvurusu yap\u0131lamaz.<\/p>

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00dcst s\u0131n\u0131r\u0131 500 g\u00fcn\u00fc ge\u00e7meyen adli para cezas\u0131n\u0131 gerektiren su\u00e7lar nedeniyle verilen \u201cberaat kararlar\u0131\u201d kesindir. Bu kararlar aleyhine istinaf ba\u015fvurusu yap\u0131lmaz. (CMK md. 272\/3-b)<\/p><\/div>

Kaynak:\u00a0www.MuhasebeTR.com\u00a0<\/a><\/p>

Tarih:<\/span><\/strong>\u00a011.10.2017<\/span><\/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

\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Kira Gelirlerinde Emsal Kira Tutar\u0131 m\u0131 Ger\u00e7ek Tutar m\u0131 Dikkate Al\u0131n\u0131r?<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t
\n\t\t\t\tSonraki<\/span>Anon\u0130m \u015e\u0130rket Kurman\u0131n L\u0130m\u0130ted \u015eirketlere G\u00f6re Avantajlar\u0131<\/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":"

Yazan: Dr.\u00a0 Mustafa ALPASLAN – SMMM \u00a0 Asliye Ceza Mahkemelerinin davay\u0131 sonu\u00e7land\u0131rmayan baz\u0131 ara kararlar\u0131na kar\u015f\u0131 itiraz yoluna ba\u015fvurmak m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin; tutuklama karar\u0131, tutuklulu\u011fun devam\u0131 karar\u0131 gibi kararlara kar\u015f\u0131 itiraz ba\u015fvurusu yapmak olanakl\u0131d\u0131r. Asliye Ceza Mahkemesinin vergi su\u00e7lar\u0131yla ilgili veya vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 konusunda g\u00f6revli mahkeme olarak karar vermektedirler. (VUK mad. 359) \u00a0Sahte fatura kullan\u0131m\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4755","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=4755"}],"version-history":[{"count":19,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4755\/revisions"}],"predecessor-version":[{"id":11313,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4755\/revisions\/11313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}