{"id":4946,"date":"2019-01-16T11:31:42","date_gmt":"2019-01-16T08:31:42","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/dogrudan-tahsilata-danistay-gecit-vermedi\/"},"modified":"2024-01-25T21:34:41","modified_gmt":"2024-01-25T18:34:41","slug":"dogrudan-tahsilata-danistay-gecit-vermedi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4946","title":{"rendered":"Do\u011frudan Tahsilata Dan\u0131\u015ftay Ge\u00e7it Vermedi"},"content":{"rendered":"\t\t
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Do\u011frudan Tahsilata Dan\u0131\u015ftay Ge\u00e7it Vermedi<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Mustafa Kemal Bulut<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1989
G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131<\/p>\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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Mustafa Kemal BULUT
G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Hukuku Dan\u0131\u015fman\u0131 – Adli Bilirki\u015fi<\/strong>
Ankara – 1989<\/p>

G\u00fcmr\u00fck idarelerince ek olarak tahakkuk ettirilen vergiler ve kesilen para cezalar\u0131na kar\u015f\u0131 y\u00fck\u00fcml\u00fclerce 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci maddesi \u00e7er\u00e7evesinde yap\u0131lan itiraz ba\u015fvurular\u0131n\u0131n idarece karar ba\u011flanmas\u0131ndaki s\u00fcreye ili\u015fkin olarak ortaya \u00e7\u0131kan teredd\u00fctlerin giderilmesi amac\u0131yla G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan yay\u0131mlanan 2014\/26 say\u0131l\u0131 Genelge\u2019de;<\/span><\/p>

\u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 10\/2 maddesinde yer alan<\/em> \u201c\u2026Ancak, bekleme s\u00fcresi ba\u015fvuru tarihinden itibaren alt\u0131 ay\u0131 ge\u00e7emez.\u201d h\u00fckm\u00fcn\u00fcn bulunmas\u0131 sebebiyle alt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde idarece itiraza cevap verilememesi durumu ek s\u00fcre kullan\u0131lmas\u0131na ra\u011fmen alt\u0131 ay i\u00e7inde cevap verilemedi\u011fi ve y\u00fck\u00fcml\u00fc taraf\u0131ndan da dava yoluna ba\u015fvurulmad\u0131\u011f\u0131n\u0131n tespit edildi\u011fi durumlarda, y\u00fck\u00fcml\u00fcye herhangi bir tebligat yap\u0131lmaks\u0131z\u0131n, G\u00fcmr\u00fck Genel Tebli\u011fi (Tahsilat \u0130\u015flemleri) (Seri No:2) h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131laca\u011f\u0131 yani itiraza konu edilen vergi ve para cezalar\u0131n\u0131n cebren tahsiline y\u00f6nelik olarak i\u015flemlere (\u00d6deme Emri, Haciz vb.) ba\u015flanmas\u0131 gerekti\u011fi,<\/em><\/span><\/p>

\u015feklinde a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/span><\/p>

An\u0131lan genelge h\u00fck\u00fcmleri uyar\u0131nca, g\u00fcmr\u00fck idarelerince 6 ayl\u0131k s\u00fcre i\u00e7erisinde cevapland\u0131r\u0131lmayan itiraz konusu vergi ve cezalar\u0131n cebren tahsiline y\u00f6nelik olarak hakkaniyet ve hukuka ayk\u0131r\u0131 \u015fekilde \u00f6deme emri d\u00fczenlenerek y\u00fck\u00fcml\u00fclere tebli\u011f edilmesi y\u00f6n\u00fcnde i\u015flem tesis edildi\u011fi; vergi ve cezalar\u0131n 7 g\u00fcn i\u00e7erisinde \u00f6denmemesi halinde ise haciz uygulanmas\u0131 sebebiyle y\u00fck\u00fcml\u00fclerin telafisi g\u00fc\u00e7 ve imkans\u0131z ticari ve mali zararlara u\u011framalar\u0131na sebebiyet vermi\u015ftir.<\/span><\/p>

Oysa, g\u00fcmr\u00fck uygulamalar\u0131 \u00e7er\u00e7evesinde idarece tahakkuk ettirilen g\u00fcmr\u00fck vergileri, cezalar\u0131 ile tesis edilen kararlara kar\u015f\u0131 ba\u015fvurusu ve itiraz yollar\u0131 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci ve 6\u2019nc\u0131 maddelerinde \u00f6zel olarak d\u00fczenlenmi\u015f bulunmaktad\u0131r.<\/span><\/p>

4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci maddesinin ikinci f\u0131kras\u0131nda; \u201c\u0130dareye intikal eden itirazlar otuz g\u00fcn i\u00e7inde karara ba\u011flanarak ilgili ki\u015fiye tebli\u011f edilir.\u201d h\u00fckm\u00fcne;<\/span><\/p>

Ayn\u0131 kanunun 6\u2019nc\u0131 maddesinde ise;<\/span><\/p>

\u201c1. \u2026<\/span><\/p>

2. Karar al\u0131nmas\u0131 talebinin yaz\u0131l\u0131 olarak yap\u0131lmas\u0131 gerekir. G\u00fcmr\u00fck idareleri, s\u00f6z konusu talebe ili\u015fkin ba\u015fvurunun kendilerine ula\u015ft\u0131\u011f\u0131 tarihten itibaren otuz g\u00fcn i\u00e7inde karar al\u0131rlar. Verilen kararlar ba\u015fvuru sahibine yaz\u0131l\u0131 olarak tebli\u011f edilir.<\/span><\/p>

Ancak, g\u00fcmr\u00fck idareleri taraf\u0131ndan bu s\u00fcreye uyulmas\u0131 m\u00fcmk\u00fcn de\u011filse, belirtilen s\u00fcre a\u015f\u0131labilir. Bu durumda, s\u00f6z konusu idareler, yukar\u0131da belirlenen s\u00fcrenin dolmas\u0131ndan \u00f6nce ba\u015fvuru sahibine s\u00fcre a\u015f\u0131m\u0131n\u0131 hakl\u0131 k\u0131lan gerek\u00e7eler ile talep hakk\u0131nda karar vermek i\u00e7in gerekli g\u00f6rd\u00fckleri ek s\u00fcreyi de belirterek bilgi verirler.<\/span><\/p>

3. G\u00fcmr\u00fck idareleri taraf\u0131ndan gerek ba\u015fvurular\u0131n reddine ve gerekse muhatab\u0131 ki\u015finin aleyhine olarak verilen yaz\u0131l\u0131 kararlar, Onikinci K\u0131s\u0131mda belirtilen \u015fekilde itiraz yolu a\u00e7\u0131k olmak \u00fczere gerek\u00e7eli olarak al\u0131n\u0131r ve bu hususlar kararda belirtilir.<\/span><\/p>

4. \u2026.\u201d<\/span><\/p>

h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/span><\/p>

4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci ve 6\u2019nc\u0131 maddelerinin ortak \u00f6zelli\u011fi ise; ba\u015fvuru ve itirazlarda idarece yaz\u0131l\u0131 ve gerek\u00e7eli bir karar al\u0131nmas\u0131 ve al\u0131nan kararlar\u0131n ilgililere tebli\u011f edilmesi zorunlulu\u011fudur.<\/span><\/p>

Ba\u015fka bir anlat\u0131mla, g\u00fcmr\u00fck idareleri, kendilerine yap\u0131lan ba\u015fvuru ve itirazlar\u0131 yaz\u0131l\u0131 olarak cevaplamak ve bu cevab\u0131 ilgilisine tebli\u011f etmek zorunda olup<\/strong>, Yasa Koyucu g\u00fcmr\u00fck idaresinin itiraz ve ba\u015fvurular\u0131 cevaplamamak suretiyle z\u0131mnen reddetmesine olanak tan\u0131mam\u0131\u015ft\u0131r.<\/span><\/span><\/p>

Nitekim, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 2014\/26 say\u0131l\u0131 Genelgesi\u2019nin \u0130PTAL\u0130 i\u00e7in a\u00e7\u0131lan davada; Dan\u0131\u015ftay 7. Dairesi\u2019nin 12.12.2016 g\u00fcn ve E:2016\/7282 say\u0131l\u0131 Karar\u0131 ile; 2014\/26 say\u0131l\u0131 Genelge\u2019nin \u201cAlt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde cevap verilememesi durumu Ek s\u00fcre kullan\u0131lmas\u0131na ra\u011fmen alt\u0131 ay i\u00e7inde cevap verilemedi\u011fi ve y\u00fck\u00fcml\u00fc taraf\u0131ndan da dava yoluna ba\u015fvurulmad\u0131\u011f\u0131n\u0131n tespit edildi\u011fi durumlarda, y\u00fck\u00fcml\u00fcye herhangi bir tebligat yap\u0131lmaks\u0131z\u0131n, G\u00fcmr\u00fck Genel Tebli\u011fi (Tahsilat \u0130\u015flemleri) (Seri No:2) h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131laca\u011f\u0131\u201d yolundaki d\u00fczenlemesinin, idarenin, G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca itirazlar\u0131 otuz g\u00fcn i\u00e7erisinde karar ba\u011flayarak ilgili ki\u015fiye tebli\u011f etme zorunlulu\u011fu kar\u015f\u0131s\u0131nda Kanuna uygun olmad\u0131\u011f\u0131 gerek\u00e7esiyle Y\u00fcr\u00fctmesinin Durdurulmas\u0131na karar verilmi\u015ftir.<\/span><\/p>

S\u00f6z konusu yarg\u0131 karar\u0131 ile, hak arama h\u00fcrriyetinin kullan\u0131lmas\u0131 sonucunda idarenin hukuka uygun olmayan d\u00fczenlemesine yarg\u0131 denetimi vas\u0131tas\u0131yla ge\u00e7it verilmemesi sa\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>

Kaynak: D\u00fcnya Gazetesi<\/a><\/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":"

Mustafa Kemal BULUTG\u00fcmr\u00fck ve D\u0131\u015f Ticaret Hukuku Dan\u0131\u015fman\u0131 – Adli Bilirki\u015fiAnkara – 1989 G\u00fcmr\u00fck idarelerince ek olarak tahakkuk ettirilen vergiler ve kesilen para cezalar\u0131na kar\u015f\u0131 y\u00fck\u00fcml\u00fclerce 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242\u2019nci maddesi \u00e7er\u00e7evesinde yap\u0131lan itiraz ba\u015fvurular\u0131n\u0131n idarece karar ba\u011flanmas\u0131ndaki s\u00fcreye ili\u015fkin olarak ortaya \u00e7\u0131kan teredd\u00fctlerin giderilmesi amac\u0131yla G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan […]<\/p>\n","protected":false},"author":1,"featured_media":4945,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-4946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4946","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=4946"}],"version-history":[{"count":48,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4946\/revisions"}],"predecessor-version":[{"id":6912,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4946\/revisions\/6912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4945"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}