{"id":1508,"date":"2023-08-10T10:29:57","date_gmt":"2023-08-10T07:29:57","guid":{"rendered":"https:\/\/egemhabertv.com\/?p=1508"},"modified":"2023-08-10T10:29:57","modified_gmt":"2023-08-10T07:29:57","slug":"tasinmaz-degerlemesinde-ikinci-raunt-da-insaat-sektorunun","status":"publish","type":"post","link":"https:\/\/egemhabertv.com\/?p=1508","title":{"rendered":"Ta\u015f\u0131nmaz de\u011ferlemesinde ikinci raunt da in\u015faat sekt\u00f6r\u00fcn\u00fcn!"},"content":{"rendered":"

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\u0130n\u015faat sekt\u00f6r\u00fc, yeniden de\u011ferleme sorununu en \u00e7ok g\u00fcndeme ta\u015f\u0131yan ve yeniden ihdas edilmesini talep eden sekt\u00f6r.\u00a0 Bunun nedeni ise, enflasyon d\u00fczeltmesinin, aran\u0131lan \u015fartlar\u0131n olu\u015fmamas\u0131 nedeniyle 2005 y\u0131l\u0131 sonras\u0131nda uzun y\u0131llar uygulanamamas\u0131.<\/p>\n

\u0130n\u015faat \u015firketlerinde yo\u011fun \u015fekilde ya\u015fanan yeniden de\u011ferleme sorunu, sekt\u00f6r\u00fcn STK\u2019lar\u0131 olan KONUTDER<\/strong>, GYODER <\/strong>ve \u0130NDER <\/strong>taraf\u0131ndan bir\u00e7ok defa Maliye\u2019ye aktar\u0131ld\u0131 ve \u0131srarla takip edildi. Bu s\u0131k\u0131 takip meyvesini verdi, vergili ve vergisiz yeniden de\u011ferleme d\u00fczenlemeleri s\u0131ras\u0131yla hayata ge\u00e7irildi.<\/p>\n

Sonras\u0131nda ne mi oldu? Sekt\u00f6r yeniden de\u011ferleme d\u00fczenlemelerinden yararland\u0131r\u0131lmad\u0131, kapsam d\u0131\u015f\u0131nda b\u0131rak\u0131ld\u0131! \u00c7ok enteresan de\u011fil mi?<\/p>\n

Konu tam olarak ne ile ilgili?<\/strong><\/h2>\n

Evet, bug\u00fcnk\u00fc yaz\u0131m\u0131z\u0131n konusu, in\u015faat \u015firketlerinin aktifinde kay\u0131tl\u0131 bulunan emtia niteli\u011findeki ta\u015f\u0131nmazlar\u0131n (konut, ofis vb.) yeniden de\u011ferlemeye tabi tutulup tutulamayaca\u011f\u0131 hususunda Maliye ile in\u015faat sekt\u00f6r\u00fc aras\u0131nda ya\u015fanan hukuksal m\u00fccadele ile ilgili! <\/em>(VUK. Mad. ge\u00e7ici 31, ge\u00e7ici 32) <\/strong><\/p>\n

Kanuna g\u00f6re hangi ta\u015f\u0131nmazlar i\u00e7in yeniden de\u011ferleme yap\u0131lam\u0131yor? <\/strong><\/p>\n

Kanuna g\u00f6re, sat-kirala-geri al (sale & leaseback)\u00a0i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen ta\u015f\u0131nmazlar <\/strong>i\u00e7in yeniden de\u011ferleme yap\u0131lam\u0131yor (VUK Ge\u00e7ici Mad. 31, 31\/7, ge\u00e7ici 32)<\/strong>. \u00c7\u00fcnk\u00fc, ilgili kanun maddeleri ile, sat-kirala-geri al (sale & leaseback)\u00a0i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen ta\u015f\u0131nmazlar yeniden de\u011ferlemenin kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015f bulunuyor.<\/p>\n

Maliye, Tebli\u011flerle kapsam\u0131 biraz daha geni\u015fletti! <\/strong><\/h2>\n

Maliye, VUK\u2019un ge\u00e7ici 31 ve ge\u00e7ici 32. Maddelerine istinaden yay\u0131nlad\u0131\u011f\u0131 Tebli\u011flerle, yeniden de\u011ferleme yap\u0131lamayacak ta\u015f\u0131nmazlar\u0131n kapsam\u0131n\u0131 biraz daha geni\u015fletti (500, 530 ve 537 S\u0131ra No.lu VUK Genel Tebli\u011fleri). <\/strong>Kanunda a\u00e7\u0131k\u00e7a \u201csat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen ta\u015f\u0131nmazlar ile amortismana tabi dig\u0306er iktisadi k\u0131ymetler\u201d<\/strong>in <\/em>yeniden de\u011ferlemeden yararlan\u0131lamayaca\u011f\u0131 belirtilmi\u015f iken, Maliye taraf\u0131ndan \u00e7\u0131kar\u0131lan Tebli\u011flerle kapsam biraz daha geni\u015fletilerek, \u201ciktisadi k\u0131ymetlerin al\u0131m, sat\u0131m ve in\u015fa i\u015fleri ile devaml\u0131 olarak u\u011fra\u015fanlar\u0131n bu ama\u00e7la aktiflerinde kay\u0131tl\u0131 bulunan emtia<\/a> niteli\u011findeki k\u0131ymetlerin de yeniden de\u011ferlemeye tabi tutulamayaca\u011f\u0131\u201d<\/strong><\/em> a\u00e7\u0131klanm\u0131\u015f bulunuyor.<\/p>\n

Tebli\u011flerdeki d\u00fczenlemeler teredd\u00fctleri art\u0131rd\u0131!<\/strong><\/h2>\n

Maliye\u2019nin \u00e7\u0131kard\u0131\u011f\u0131 Tebli\u011flerle yeniden de\u011ferleme yap\u0131lamayacak iktisadi k\u0131ymetlerin kapsam\u0131n\u0131 geni\u015fletmesi, \u00f6zellikle in\u015faat sekt\u00f6r\u00fcnde ciddi s\u0131k\u0131nt\u0131ya neden oldu. Konu, sekt\u00f6r STK\u2019lar\u0131 olan\u00a0KONUTDER<\/strong>,\u00a0GYODER<\/strong>\u00a0ve\u00a0\u0130NDER<\/strong>\u00a0taraf\u0131ndan Maliye\u2019ye aktar\u0131ld\u0131.<\/p>\n

Maliye verdi\u011fi \u00f6zelgelerle sekt\u00f6r\u00fc \u015fok etti!<\/strong><\/h2>\n

Maliye,\u00a0in\u015faat \u015firketlerinin aktifine kay\u0131tl\u0131 bulunan bo\u015f arsalar\u0131n bu \u015firketler i\u00e7in\u00a0<\/strong><\/em>emtia<\/a><\/em><\/strong>\u00a0niteli\u011finde oldu\u011fu, bu arsalar\u0131n kay\u0131tlarda\u00a0\u201c250- Arazi ve Arsalar”\u00a0hesab\u0131nda izlenmesinin bu durumu de\u011fi\u015ftirmeyece\u011fi, s\u00f6z konusu arsalar i\u00e7in yeniden de\u011ferleme yap\u0131lamayaca\u011f\u0131<\/strong><\/em>\u00a0<\/strong>\u015feklinde \u00e7ok say\u0131da g\u00f6r\u00fc\u015f bildirdi\u00a0(\u0130stanbul VDB\u2019nin 24.12.2021 tarihli ve 1163107, 01.02.2022 tarihli ve E-11395140-105[VUK3-7326-71]-119677, 13.01.2022 tarihli ve E-11395140-105[VUK3-7326-85]-49671, Bursa VDB\u2019nin 04.08.2022 tarihli ve E-95462982-105[VUK.\u00d6ZLG-2021-141]-182085\u00a0say\u0131l\u0131 \u00f6zelgeleri).<\/em><\/strong>\u00a0<\/strong><\/p>\n

Bu konudaki g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fc daha \u00f6nce a\u00e7\u0131klam\u0131\u015ft\u0131k!<\/strong><\/h2>\n

Gazetemizde muhtelif tarihlerde yay\u0131nlanan k\u00f6\u015fe yaz\u0131lar\u0131m\u0131zda, bu konudaki g\u00f6r\u00fc\u015flerimizi net bir \u015fekilde a\u015fa\u011f\u0131daki \u015fekilde ba\u015fl\u0131klar halinde ifade etmi\u015ftik:<\/p>\n

1) Maliye\u2019nin g\u00f6r\u00fc\u015f\u00fc hatal\u0131!<\/strong><\/p>\n

\u0130n\u015faat \u015firketlerinin in\u015faat yapmak \u00fczere sat\u0131n alarak aktife kaydettikleri bo\u015f arsa ve araziler Maliye\u2019ye g\u00f6re EMT\u0130A, Medeni Kanun\u2019a ve bize g\u00f6re ise TA\u015eINMAZ!\u00a0<\/strong>Maliye\u2019nin bu g\u00f6r\u00fc\u015f\u00fc endi\u015feye dayan\u0131yor, ancak art\u0131k endi\u015feyle hareket etme anlay\u0131\u015f\u0131ndan \u00e7\u0131k\u0131lmas\u0131, k\u0131s\u0131tlay\u0131c\u0131 ve daralt\u0131c\u0131 yorumlarla sekt\u00f6rlerin \u00f6n\u00fcn\u00fcn t\u0131kanmamas\u0131 laz\u0131m. \u0130n\u015faat \u015firketlerinin gerek yat\u0131r\u0131m gerekse ileride in\u015faat yapmak \u00fczere sat\u0131n alarak aktife kaydettikleri arazi ve arsalar, ta\u015f\u0131nmaz niteli\u011finde bulunuyor.<\/p>\n

2) Maliye\u2019nin k\u0131s\u0131tlama yetkisi yok!<\/strong><\/p>\n

Maliye\u2019nin Kanunla verilmi\u015f bir hakk\u0131, s\u0131n\u0131rland\u0131rma yetkisi bulunmuyor. Kald\u0131 ki, ilgili yasal d\u00fczenlemelerde, Maliye\u2019ye verilmi\u015f bir k\u0131s\u0131tlama yetkisi de s\u00f6z konusu de\u011fil. \u0130lgili d\u00fczenlemelerde \u00e7ok a\u00e7\u0131k bir \u015fekilde sat-kirala-geri al i\u015flemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen iktisadi k\u0131ymetler i\u00e7in yeniden de\u011ferleme yap\u0131lamayaca\u011f\u0131 belirtiliyor. Bunlar d\u0131\u015f\u0131nda yeniden de\u011ferlemenin kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lan ba\u015fka bir \u015fey de yok. Maliye\u2019nin bu g\u00f6r\u00fc\u015f\u00fcn\u00fc s\u00f6z konusu d\u00fczenlemenin yasala\u015fmas\u0131 s\u00fcrecinde yasa metnine ekletmeyip, sonradan Tebli\u011f ile a\u00e7\u0131klamas\u0131 anla\u015f\u0131l\u0131r gibi de\u011fil!<\/p>\n

3) Konu yarg\u0131ya ta\u015f\u0131nsa, dava Maliye aleyhine sonu\u00e7lan\u0131r! <\/strong><\/p>\n

Maliye\u2019nin yetkisi olmad\u0131\u011f\u0131 halde, Kanunla m\u00fckelleflere verilen bir hakk\u0131 yorum yoluyla daraltmas\u0131 ve s\u0131n\u0131rland\u0131rmas\u0131 do\u011fru de\u011fil. Bu konuda ya\u015fanacak bir sorunun yarg\u0131ya intikal ettirilmesi halinde, yarg\u0131n\u0131n yetki a\u015f\u0131m\u0131 nedeniyle m\u00fckellef lehine karar verece\u011fini d\u00fc\u015f\u00fcn\u00fcyorum.<\/p>\n

Yeniden de\u011ferleme i\u015flemi iptal edilen bir \u015firket dava a\u00e7t\u0131!<\/strong><\/p>\n

Aktifine kay\u0131tl\u0131 emtia<\/a> niteli\u011findeki ta\u015f\u0131nmazlar\u0131 i\u00e7in yeniden de\u011ferleme i\u015flemi yaparak ba\u011fl\u0131 oldu\u011fu vergi dairesine beyanname veren bir in\u015faat \u015firketi, bu ba\u015fvurusunun kabul edilmeyerek reddedilmesi ve buna ili\u015fkin vergi tahakkukunun iptal edilmesi \u00fczerine iptal davas\u0131 a\u00e7t\u0131.<\/p>\n

Mahkeme in\u015faat \u015firketini hakl\u0131 buldu!<\/strong><\/p>\n

Davaya bakan Vergi Mahkemesi, aktifine kay\u0131tl\u0131 emtia niteli\u011findeki ta\u015f\u0131nmazlar\u0131 i\u00e7in yeniden de\u011ferleme i\u015flemi yapan in\u015faat \u015firketini hakl\u0131, bu i\u015flemi reddeden Maliye\u2019yi ise haks\u0131z buldu.<\/p>\n

KARARIN GEREK\u00c7ES\u0130 \u0130SE, SON DERECE A\u00c7IK VE NET:<\/strong> Ki\u015filerin haklar\u0131n\u0131n k\u0131s\u0131tlanmas\u0131 ve belli bir haktan yararland\u0131r\u0131lmas\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131na ili\u015fkin d\u00fczenlemeler Anayasam\u0131z\u0131n 73. Maddesine g\u00f6re Kanunla yap\u0131labilir, idare hukukuna g\u00f6re genel d\u00fczenleyici i\u015flem niteli\u011finde olan Tebli\u011flerle b\u00f6yle bir k\u0131s\u0131tlama yap\u0131lamaz!<\/p>\n

S\u00f6z konusu karar\u0131n \u00f6zeti ise \u015fu \u015fekilde:<\/p>\n

\u201c<\/em><\/strong>Vergi Usul Kanunu’nun gec\u0327ici 31. maddesi ile, bu maddenin yu\u0308ru\u0308rlu\u0308g\u0306e girdig\u0306i tarih itibar\u0131yla aktiflerine kay\u0131tl\u0131 bulunan tas\u0327\u0131nmazlar ile amortismana tabi dig\u0306er iktisadi k\u0131ymetlerini (sat-kirala-geri al is\u0327lemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen tas\u0327\u0131nmaz ve iktisadi k\u0131ymetler haric\u0327) 31 Aral\u0131k 2021 tarihine kadar yeniden deg\u0306erleyebilmelerine imkan tan\u0131nm\u0131\u015ft\u0131r. Buna ili\u015fkin olarak yay\u0131nlanan 530 S\u0131ra No.lu VUK Genel Tebli\u011fi ile de,<\/em><\/strong> sat-kirala-geri al is\u0327lemine veya kira sertifikas\u0131 ihrac\u0131na konu edilen tas\u0327\u0131nmazlar d\u0131\u015f\u0131nda \u201ctas\u0327\u0131nmazlar\u0131n al\u0131m, sat\u0131m ve ins\u0327a is\u0327leri ile devaml\u0131 olarak ug\u0306ras\u0327anlar\u0131n bu amac\u0327la aktiflerinde kay\u0131tl\u0131 bulunan emtia nitelig\u0306indeki k\u0131ymetlerin\u201d de bu kapsamda yeniden deg\u0306erlemeye tabi tutulamayacag\u0306\u0131na ilis\u0327kin s\u0131n\u0131rlama getirilmi\u015ftir. Kis\u0327ilerin haklar\u0131n\u0131n k\u0131s\u0131tlanmas\u0131n\u0131 veya belli bir haktan yararland\u0131r\u0131lmas\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131n\u0131 o\u0308ngo\u0308ren du\u0308zenlemeler, Anayasas\u0131n\u0131n \u201cvergi o\u0308devi\u201dne ilis\u0327kin 73. maddesi uyar\u0131nca \u201cverginin kanunilig\u0306i\u201d ilkesi gereg\u0306ince ancak kanunlarla yap\u0131labilir. B\u00f6yle bir du\u0308zenlemenin teblig\u0306 ile yap\u0131lmas\u0131 olanakl\u0131 deg\u0306ildir. Hakk\u0131n o\u0308zu\u0308ne dokunabilecek bir du\u0308zenlemenin teblig\u0306 ile yap\u0131lmas\u0131 so\u0308z konusu olamaz. Aksi du\u0308s\u0327u\u0308nce; yani kanunla du\u0308zenlenmesi gereken bir konunun teblig\u0306 ile du\u0308zenlenmesi, kuvvetler ayr\u0131l\u0131g\u0306\u0131 rejimine ters du\u0308s\u0327eceg\u0306i gibi, fonksiyon gasp\u0131na da yol ac\u0327acakt\u0131r. Bu durumda, kanunda o\u0308ngo\u0308ru\u0308lmeyen bir s\u0131n\u0131rlama getiren Teblig\u0306e istinaden, davac\u0131 s\u0327irketin 7326 say\u0131l\u0131 Kanuna go\u0308re yapt\u0131g\u0306\u0131 tas\u0327\u0131nmaz deg\u0306erleme bas\u0327vurusunun reddine ilis\u0327kin is\u0327lemde hukuka uyarl\u0131k bulunmamaktad\u0131r.\u201d \u00a0<\/em>(\u0130zmir <\/strong>1. Vergi Mahkemesi’nin 31\/10\/2022 tarih ve E:2022\/287, K:2022\/1188 say\u0131l\u0131 Karar\u0131). <\/strong><\/p>\n

Maliye, bu karar\u0131 Bo\u0308lge I\u0307dare Mahkemesi\u2019ne ta\u015f\u0131d\u0131! <\/strong><\/p>\n

Maliye, bu karar\u0131, istinaf yoluyla Bo\u0308lge I\u0307dare Mahkemesi\u2019ne ta\u015f\u0131yarak, itiraz etti.<\/p>\n

\u0130stinaf karar\u0131 da Maliye aleyhine \u00e7\u0131kt\u0131!<\/strong><\/p>\n

Evet, istinaf s\u00fcreci de Maliye aleyhine sonu\u00e7land\u0131. B\u00f6lge \u0130dare Mahkemesi Maliye\u2019nin itiraz\u0131n\u0131 reddederek, s\u00f6z konusu mahkeme karar\u0131n\u0131 ayn\u0131 gerek\u00e7elerle onad\u0131. Hem de KES\u0130N<\/strong> olmak \u00fczere! Yani, Maliye\u2019nin bu karara kar\u015f\u0131 Dan\u0131\u015ftay\u2019a temyize gitme yolu da kapal\u0131!<\/p>\n

Daha \u00f6nce ilk raunt Sekt\u00f6r\u00fcn demi\u015ftik!<\/strong><\/p>\n

Gazetemizde 10 May\u0131s 2023 tarihinde yay\u0131nlanan k\u00f6\u015fe yaz\u0131m\u0131zda, yeniden de\u011ferlemede ilk raundun in\u015faat sekt\u00f6r\u00fcn\u00fcn oldu\u011funu belirtmi\u015f, s\u00fcre\u00e7 hakk\u0131nda bilgi vermeye devam edece\u011fimizi belirtmi\u015ftik. S\u00f6z konusu dava istinaf a\u015famas\u0131nda olup, hen\u00fcz bir karar verilmemi\u015f bulunuyor.<\/p>\n

Sekt\u00f6r Maliye\u2019ye kar\u015f\u0131 2 \u2013 0 \u00f6ne ge\u00e7ti! <\/strong><\/p>\n

\u0130n\u015faat sekt\u00f6r\u00fc lehine sonu\u00e7lanan bu kararlarla, Maliye\u2019ye kar\u015f\u0131 2 \u2013 0 \u00f6ne ge\u00e7ti.<\/p>\n

Sonu\u00e7 olarak;<\/strong><\/p>\n

Kesinle\u015fmi\u015f bu yarg\u0131 karar\u0131 sonras\u0131nda, in\u015faat sekt\u00f6r\u00fcn\u00fcn aktifinde kay\u0131tl\u0131 emtia niteli\u011findeki (arsa, arazi, konut, i\u015fyeri vb.) ta\u015f\u0131nmazlar i\u00e7in yeniden de\u011ferleme yapmak isteyen in\u015faat sekt\u00f6r\u00fcn\u00fcn elinin daha da g\u00fc\u00e7lendi\u011fi s\u00f6ylenebilir. Ancak, bu konuda \u00e7\u0131kar\u0131lan Tebli\u011flerin ilgili k\u0131s\u0131mlar\u0131 iptal edilmedi\u011fi s\u00fcrece, bu hukuksal m\u00fccadele hep devam edecek, yeniden de\u011ferleme yapan sekt\u00f6rdeki her \u015firket, bu konuda hakk\u0131nda iptal dahil yap\u0131lacak her i\u015fleme kar\u015f\u0131 dava a\u00e7ma yoluna gidecek ve kazanacak. \u00c7\u00fcnk\u00fc, Maliye\u2019nin yetkisi olmad\u0131\u011f\u0131 halde, Kanunla m\u00fckelleflere verilen bir hakk\u0131 yorum yoluyla daraltmas\u0131 ve s\u0131n\u0131rland\u0131rmas\u0131 do\u011fru de\u011fil. Kanunda yer almayan bir s\u0131n\u0131rland\u0131rman\u0131n yorum yoluyla getirilmesi son derece yanl\u0131\u015f. Konu hakk\u0131ndaki geli\u015fmeleri hep beraber bekleyip g\u00f6rece\u011fiz!<\/p>\n<\/p><\/div>\n

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