{"id":7906,"date":"2023-11-08T06:49:10","date_gmt":"2023-11-08T03:49:10","guid":{"rendered":"https:\/\/egemhabertv.com\/?p=7906"},"modified":"2023-11-08T06:49:10","modified_gmt":"2023-11-08T03:49:10","slug":"ek-vergide-gozler-artik-anayasa-mahkemesinde","status":"publish","type":"post","link":"https:\/\/egemhabertv.com\/?p=7906","title":{"rendered":"Ek vergide g\u00f6zler art\u0131k Anayasa Mahkemesinde!"},"content":{"rendered":"

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Ek vergi, herhalde kapsama giren m\u00fckelleflerin b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131n dava a\u00e7t\u0131\u011f\u0131 vergisel d\u00fczenlemelerin ba\u015f\u0131nda geliyor. Neden mi? \u00c7\u00fcnk\u00fc, yasala\u015fma s\u00fcreci bile s\u0131k\u0131nt\u0131l\u0131 olan, ba\u015fta \u015eirketler olmak \u00fczere kurumlar vergisi m\u00fckelleflerine 2022 hesap d\u00f6nemine mahsus olmak \u00fczere bir defal\u0131\u011f\u0131na s\u00fcrpriz \u015fekilde getirilen, teklif metni hi\u00e7 okunmadan ve tart\u0131\u015f\u0131lmadan kabul edilen bir vergi.<\/p>\n

\u015eirketleri \u015foke eden bu d\u00fczenleme, yap\u0131lan t\u00fcm ele\u015ftirilere ve g\u00f6sterilen tepkilere ra\u011fmen yasala\u015farak, 12 Mart 2023 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girdi (7440 say\u0131l\u0131 Kanun, Mad. 10\/27).<\/strong><\/p>\n

Ek vergi ni\u00e7in getirildi? <\/strong><\/p>\n

Ek vergi, Kahramanmara\u015f ve \u00e7evre illerdeki depremin olu\u015fturdu\u011fu olumsuz etkilerin giderilmesi, afetzede vatanda\u015flar\u0131m\u0131z\u0131n acil ihtiya\u00e7lar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 ve b\u00f6lgenin yeniden in\u015fas\u0131na kaynak sa\u011flanmas\u0131 amac\u0131yla sadece 2022 hesap d\u00f6nemine ili\u015fkin olmak \u00fczere bir defal\u0131\u011f\u0131na ihdas edildi.<\/p>\n

Muhalefet d\u00fczenlemeyi Anayasa Mahkemesine g\u00f6t\u00fcrmedi!<\/strong><\/p>\n

\u0130ptal davas\u0131n\u0131, Cumhurba\u015fkan\u0131, T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinde en fazla \u00fcyeye sahip iki siyasi parti grubu ve T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcye tamsay\u0131s\u0131n\u0131n en az be\u015fte biri tutar\u0131ndaki \u00fcyeler a\u00e7abiliyor (T.C. Anayasas\u0131, Mad. 150)<\/strong>. \u00a0\u0130ptal davas\u0131n\u0131n; iptali istenen kanun, kanun h\u00fckm\u00fcnde kararname veya i\u00e7t\u00fcz\u00fc\u011f\u00fcn Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan ba\u015flayarak altm\u0131\u015f g\u00fcn i\u00e7inde a\u00e7\u0131lmas\u0131 gerekiyor.<\/p>\n

Ancak, Kahramanmara\u015f depreminin olu\u015fturdu\u011fu olumsuz etkilerin giderilmesi, afetzede vatanda\u015flar\u0131m\u0131z\u0131n acil ihtiya\u00e7lar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 ve b\u00f6lgenin yeniden in\u015fas\u0131na kaynak sa\u011flanmas\u0131 amac\u0131yla getirilen ek vergi d\u00fczenlemesi, muhalefet taraf\u0131ndan anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla iptali i\u00e7in Anayasa Mahkemesi\u2019ne g\u00f6t\u00fcr\u00fclmedi.<\/p>\n

\u015eirketler anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla YD talepli dava a\u00e7t\u0131!<\/strong><\/p>\n

\u015eirketlerin b\u00fcy\u00fck bir k\u0131sm\u0131,\u00a0Anayasan\u0131n Madde 2\u00a0(hukuk devleti ilkesi),\u00a0Madde 10\u00a0(kanun o\u0308nu\u0308nde es\u0327itlik ilkesi),\u00a0Madde 35\u00a0(mu\u0308lkiyet hakk\u0131n\u0131n kanunla s\u0131n\u0131rland\u0131r\u0131labilece\u011fine yo\u0308nelik ilke) ve\u00a0Madde\u00a073\u00a0(mali gu\u0308ce go\u0308re vergilendirilme ilkesi, verginin adaletli ve dengeli dag\u0306\u0131l\u0131m\u0131 ilkesi, verginin kanunilig\u0306i – verginin geriye yu\u0308ru\u0308mezlig\u0306i ilkesi)<\/strong>\u2019e g\u00f6re Anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla 2022 hesap d\u00f6nemi kurumlar vergisi beyannamelerini ihtirazi kay\u0131tla verdiler ve y\u00fcr\u00fctmeyi durdurma (YD) talepli iptal davas\u0131 a\u00e7t\u0131lar.<\/p>\n

Peki, ka\u00e7 dava a\u00e7\u0131ld\u0131 merak eden var m\u0131?<\/strong><\/p>\n

1 milyon kurumlar vergisi m\u00fckellefinden 2022 hesap d\u00f6nemi kurumlar vergisi beyannamesinde istisna, indirim ve indirimli kurumlar vergisi matrah\u0131 beyan eden yakla\u015f\u0131k 75 bin<\/strong> kurumlar vergisi m\u00fckellefi ek vergi hesaplad\u0131!<\/p>\n

\u015eimdi s\u0131k\u0131 durun; <\/strong>kapsama giren yakla\u015f\u0131k 75 bin<\/strong> kurumlar vergisi m\u00fckellefinin yakla\u015f\u0131k 45 bini,<\/strong> 2022 hesap d\u00f6nemi kurumlar vergisi beyannamelerini ek vergi kaynakl\u0131 ihtirazi kay\u0131tla verdi! \u0130htirazi kay\u0131tla beyanname verenlerin b\u00fcy\u00fck bir k\u0131sm\u0131 anayasaya ayk\u0131r\u0131l\u0131ktan dava a\u00e7t\u0131!<\/p>\n

Mahkemeler YD taleplerini reddetti!<\/strong><\/p>\n

Anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla y\u00fcr\u00fctmeyi durdurma talepli a\u00e7\u0131lan binlerce davada, gelen ilk kararlarda mahkemeler ek vergi m\u00fckelleflerinin YD taleplerini reddetti.<\/p>\n

Esastan verilen ilk kararlarda Maliye lehine!<\/strong><\/p>\n

Evet, ek verginin anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla a\u00e7\u0131lan davalarda esastan verilen ilk kararlar da Maliye lehine, m\u00fckellefler aleyhine oldu! Yani, Mahkemeler, esastan verdi\u011fi ilk kararlarda, ek vergi d\u00fczenlemesinin anayasaya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na karar verdi.<\/p>\n

\u015eirketler \u00fcmidini hi\u00e7 kaybetmedi!<\/strong><\/p>\n

Mahkemelerin ek vergi m\u00fckelleflerinin YD taleplerini reddetmesi ve ard\u0131ndan esastan verilen ilk kararlar\u0131nda Maliye lehine olmas\u0131 \u015firketleri \u00fczd\u00fc ancak, \u00fcmitlerini bitirmedi! \u015eirketler en az\u0131ndan bir mahkemenin, s\u00f6z konusu d\u00fczenlemeyi anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla Anayasa Mahkemesi\u2019ne ta\u015f\u0131mas\u0131n\u0131 bekliyordu.<\/p>\n

Beklenen oldu, konu Anayasa Mahkemesi\u2019ne ta\u015f\u0131nd\u0131!<\/strong><\/p>\n

Evet, ek vergiye dava a\u00e7an \u015firketleri sevindiren haber<\/a> nihayet geldi!<\/p>\n

Bir vergi mahkemesi, a\u00e7\u0131lan bir davada ileri s\u00fcr\u00fclen anayasaya ayk\u0131r\u0131l\u0131k iddialar\u0131n\u0131 ciddi bularak, ek vergi d\u00fczenlemesinin Anayasa’n\u0131n 13, 35 ve 73. maddelerine ayk\u0131r\u0131 oldug\u0306u gerek\u00e7esiyle iptali i\u00e7in Anayasa Mahkemesine g\u00f6nderilmesine karar verdi (\u0130stanbul 1. Vergi Mahkemesi\u2019nin 02.11.2023 tarihli ve E. No: 2023\/1090 say\u0131l\u0131 Karar\u0131).<\/strong><\/p>\n

S\u00f6z konusu karar tek hakimle verildi.<\/p>\n

Karar olduk\u00e7a ayr\u0131nt\u0131l\u0131!<\/strong><\/p>\n

Ek vergi d\u00fczenlemesinin anayasaya ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptali i\u00e7in Anayasa Mahkemesi\u2019ne g\u00f6nderilmesine ili\u015fkin olarak verilen s\u00f6z konusu karar olduk\u00e7a ayr\u0131nt\u0131l\u0131!<\/p>\n

S\u00f6z konusu karar\u0131n \u00f6nemli k\u0131s\u0131mlar\u0131 \u015fu \u015fekilde:<\/p>\n

– 7440 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131lan vergilendirmeye konu edilen tutarlar\u0131n, 5520 say\u0131l\u0131 Kanun ve dig\u0306er kanunlarda du\u0308zenlenen istisna kazanc\u0327lar ile 5520 say\u0131l\u0131 Kanun’un 10. maddesinde du\u0308zenlenen indirimleri kapsamas\u0131, dolay\u0131s\u0131yla tu\u0308m kurumlar vergisi mu\u0308kelleflerinin deg\u0306il, sadece say\u0131lan istisna kazanc\u0327lar\u0131 elde eden ve indirimlerden yararlanan mu\u0308kelleflerin vergilendirilmesi ve hatta bu istisna kazanc\u0327 ve indirim tutarlar\u0131n\u0131n da tamam\u0131n\u0131n deg\u0306il belli k\u0131sm\u0131n\u0131n vergilendirmeye konu edilmesi vergilendirmede genellik ve es\u0327itlik ilkelerine ayk\u0131r\u0131l\u0131g\u0306a neden oluyor. <\/em><\/strong><\/p>\n

– 7440 say\u0131l\u0131 Kanunla getirilen ek vergi mali gu\u0308cu\u0308 kavramada yetersiz kalacag\u0306\u0131ndan, bu yo\u0308nu\u0308yle mali gu\u0308ce go\u0308re vergilendirme, adalet ve es\u0327itlik ilkelerine ayk\u0131r\u0131l\u0131k tes\u0327kil ediyor. <\/em><\/strong><\/p>\n

– 7440 say\u0131l\u0131 Kanun’da, bir o\u0308nceki hesap do\u0308nemine ilis\u0327kin beyannamelerde yer alan matrahlar\u0131 olus\u0327turan istisna ve indirim gibi baz\u0131 kalemler dikkate al\u0131nm\u0131s\u0327, do\u0308nem faaliyetinin zararla sonuc\u0327lanm\u0131s\u0327 olabileceg\u0306i hususu, dig\u0306er bir ifadeyle vergilendirmenin muhatab\u0131 kurumun mali gu\u0308cu\u0308nu\u0308n bulunup bulunmad\u0131g\u0306\u0131 hususu go\u0308z ard\u0131 edilmis\u0327 bulunuyor.
Bu itibarla, 7440 say\u0131l\u0131 Kanun’un 10. maddesinin 27. f\u0131kras\u0131 ile ihdas edilen ek verginin, verginin genellig\u0306i, es\u0327itlig\u0306i ve mali gu\u0308ce go\u0308re vergilendirme ilkelerine ayk\u0131r\u0131 oldug\u0306u sonucuna ulas\u0327\u0131l\u0131yor. <\/em><\/strong><\/p>\n

– 2022 genel hesap do\u0308nemine ilis\u0327kin olarak elde edilen kazanc\u0327lar\u0131n kesin tutar\u0131 31\/12\/2022 tarihinde anlas\u0327\u0131lacag\u0306\u0131ndan, ek vergiyi ihdas eden 7440 say\u0131l\u0131 Kanun’un 10. maddesi 12\/03\/2023 tarihinde, dig\u0306er bir ifadeyle vergiyi dog\u0306uran olay\u0131n gerc\u0327ekles\u0327mesinden sonraki bir tarihte yu\u0308ru\u0308rlu\u0308g\u0306e girdig\u0306i dikkate al\u0131nd\u0131g\u0306\u0131nda, so\u0308z konusu deg\u0306is\u0327iklig\u0306e neden olan kural\u0131n, gerc\u0327ek anlamda bir geriye yu\u0308ru\u0308me oldug\u0306u anlas\u0327\u0131lm\u0131s\u0327 bulunuyor. O\u0308zel hesap do\u0308nemine tabi mu\u0308kellefler ac\u0327\u0131s\u0131ndan ise, hesap do\u0308neminin 2023 y\u0131l\u0131 ic\u0327erisinde kapand\u0131g\u0306\u0131 tarihe go\u0308re geriye yu\u0308ru\u0308me yo\u0308nu\u0308nde yap\u0131lacak deg\u0306erlendirme farkl\u0131l\u0131k arz edebilir. <\/em><\/strong><\/p>\n

– Kurumlar vergisi mu\u0308kelleflerinin mu\u0308lkiyet haklar\u0131na yap\u0131lan mu\u0308dahalenin, gerc\u0327ek manada geriye yu\u0308ru\u0308yen, belirlilik ve o\u0308ngo\u0308ru\u0308lebilirlik kriterlerini, dolay\u0131s\u0131yla hukuki gu\u0308venlig\u0306i sag\u0306layamayan 7440 say\u0131l\u0131 Kanunun 10. maddesinin 27. f\u0131kras\u0131na dayand\u0131g\u0306\u0131 anlas\u0327\u0131ld\u0131g\u0306\u0131ndan, yap\u0131lan s\u0131n\u0131rlaman\u0131n mu\u0308lkiyet hakk\u0131n\u0131 ihlal edici nitelikte oldug\u0306u sonucuna var\u0131lm\u0131s\u0327 bulunuyor. <\/em><\/strong><\/p>\n

Peki, \u015fimdi ne olacak?<\/strong><\/p>\n

Evet, \u015fimdi herkes ayn\u0131 soruyu soruyor: Bir Mahkemenin ek vergi d\u00fczenlemesinin iptali i\u00e7in konuyu Anayasa Mahkemesi\u2019ne ta\u015f\u0131mas\u0131, di\u011fer mahkemelerin karar\u0131n\u0131 etkiler mi? Mahkemeler bu karara dayanarak, Anayasa Mahkemesi taraf\u0131ndan bir karar verilinceye kadar a\u00e7\u0131lan davalar\u0131 bekletme karar\u0131 al\u0131rlar m\u0131?<\/p>\n

Hay\u0131r, s\u00f6z konusu karar, ek vergi konusunda a\u00e7\u0131lan davalara bakan di\u011fer mahkemeleri ba\u011flan\u0131yor. <\/strong>\u00c7\u00fcnk\u00fc, mer\u2019i mevzuatta bu \u015fekilde verilen bir karar\u0131n di\u011fer mahkemeleri ba\u011flayaca\u011f\u0131na dair bir d\u00fczenleme bulunmuyor. Belki mahkemeler makul bir s\u00fcre Anayasa Mahkemesi\u2019nin bu konuda verece\u011fi karar\u0131 bekleyebilir ancak, bu da zorunlu de\u011fil. Mahkemeler isterse dava s\u00fcrecine devam edebilir, karar verebilir. Verilecek kararlar\u0131n daha istinaf ve temyiz a\u015famalar\u0131 s\u00f6z konusu olup, bu da yakla\u015f\u0131k 2 y\u0131ll\u0131k bir s\u00fcre demek. Anayasa Mahkemesi\u2019nin ise, 8 \u2013 10 ayl\u0131k bir s\u00fcre\u00e7te ek verginin iptali ile ilgili karar vermesi bekleniyor.<\/p>\n

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

Ek vergide t\u00fcm g\u00f6zler art\u0131k Anayasa Mahkemesi\u2019nde olacak!<\/p>\n

Ek vergi d\u00fczenlemesinin anayasaya ayk\u0131r\u0131l\u0131k iddias\u0131yla iptal edilip edilmeyece\u011fini hep beraber bekleyip g\u00f6rece\u011fiz!<\/p>\n<\/p><\/div>\n

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[ad_1] Ek vergi, herhalde kapsama giren m\u00fckelleflerin b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131n dava a\u00e7t\u0131\u011f\u0131 vergisel d\u00fczenlemelerin ba\u015f\u0131nda<\/p>\n","protected":false},"author":1,"featured_media":7907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/posts\/7906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7906"}],"version-history":[{"count":0,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/posts\/7906\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=\/wp\/v2\/media\/7907"}],"wp:attachment":[{"href":"https:\/\/egemhabertv.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/egemhabertv.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}