{"id":358,"date":"2023-07-22T11:50:22","date_gmt":"2023-07-22T11:50:22","guid":{"rendered":"https:\/\/gdhukukarabuluculuk.com\/?page_id=358"},"modified":"2023-07-22T11:53:32","modified_gmt":"2023-07-22T11:53:32","slug":"vergi-ve-idare-hukuku","status":"publish","type":"page","link":"https:\/\/gdhukukarabuluculuk.com\/?page_id=358","title":{"rendered":"Vergi ve \u0130dare Hukuku"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"320\" src=\"https:\/\/gdhukukarabuluculuk.com\/wp-content\/uploads\/2023\/07\/IDARE-VE-VERGI-HUKUKU-1024x320-1.jpg\" alt=\"\" class=\"wp-image-361\" srcset=\"https:\/\/gdhukukarabuluculuk.com\/wp-content\/uploads\/2023\/07\/IDARE-VE-VERGI-HUKUKU-1024x320-1.jpg 1024w, https:\/\/gdhukukarabuluculuk.com\/wp-content\/uploads\/2023\/07\/IDARE-VE-VERGI-HUKUKU-1024x320-1-300x94.jpg 300w, https:\/\/gdhukukarabuluculuk.com\/wp-content\/uploads\/2023\/07\/IDARE-VE-VERGI-HUKUKU-1024x320-1-768x240.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Vergi Hukuku:<\/strong>\u00a0Vergi hukuku, devletin mali faaliyetlerini hukuki a\u00e7\u0131dan inceleyen bir kamu hukuku dal\u0131d\u0131r. Ekonomik faaliyet esnas\u0131nda \u201cvergiyi do\u011furan olay\u201d meydana geldi\u011finde devletin m\u00fckellefi vergilendirme s\u00fcreci ba\u015flar. Vergilendirme s\u00fcreci; tarh, tebli\u011f, tahakkuk ve tahsil a\u015famalar\u0131ndan olu\u015fur. Verginin tarh\u0131, vergi alaca\u011f\u0131n\u0131n devlet taraf\u0131nda hesaplanmas\u0131n\u0131; tebli\u011f, vergilendirmeyi ilgilendiren bir konunun m\u00fckellefe bildirilmesini; verginin tahakkuku, tarh ve tebli\u011f edilen bir verginin \u00f6deme a\u015famas\u0131na gelmesini; tahsil ise verginin \u00f6deme evresine gelmesini ifade eder. Vergilendirme s\u00fcrecinde idarenin yapt\u0131\u011f\u0131 yanl\u0131\u015f i\u015flemler \u201cvergi hatalar\u0131\u201d olarak nitelenir. Vergi hatalar\u0131; hesap hatalar\u0131 (m\u00fckerrer vergi, matrahta veya vergi miktar\u0131nda hata) ve vergilendirme hatalar\u0131 (verginin konusunda, m\u00fckelefiyette, m\u00fckellefin \u015fahs\u0131nda, vergilendirme veya muafiyet d\u00f6neminde hata) olmak \u00fczere ikiye ayr\u0131l\u0131r. \u0130dari bir i\u015flemle bu vergi hatalar\u0131n\u0131n d\u00fczeltilmesi m\u00fcmk\u00fcnd\u00fcr. Vergi dairesi, vergiyi do\u011furan olaya uygun bir \u015fekilde vergi tarh\u0131 yapmak i\u00e7in gerekli g\u00f6r\u00fcrse yoklama, inceleme, arama ve bilgi toplama gibi i\u015flemler yapar. B\u00f6ylece vergiyi do\u011furan olayla ilgili maddi vak\u0131alar\u0131, defter kay\u0131tlar\u0131n\u0131 ve belgeleri (fatura, makbuz, irsaliye, gider pusulas\u0131 vs.) ara\u015ft\u0131rarak vergi sorumlulu\u011funun kapsam\u0131n\u0131 tespit eder. Baz\u0131 durumlarda vergi matrah\u0131n\u0131n tespiti amac\u0131yla vergi dairesi takdir komisyonu da idari bir i\u015fleve sahiptir. Vergi dairelerinin bu \u015fekildeki i\u015flemleri vergi alaca\u011f\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011framas\u0131na da engel olur. Vergi hukukunda tahakkuk ve tahsil zamana\u015f\u0131m\u0131 s\u00fcresi olmak \u00fczere iki temel zamana\u015f\u0131m\u0131 s\u00fcresi vard\u0131r. Zamana\u015f\u0131m\u0131 s\u00fcresinin ge\u00e7mesiyle devletin vergi alaca\u011f\u0131 ortadan kalkar. \u00d6denmeyen vergi alaca\u011f\u0131, vergi idaresi taraf\u0131ndan gecikme zamm\u0131 ve gecikme faizi uygulanarak vergi idaresi taraf\u0131ndan cebri icra i\u015flemleri ba\u015flat\u0131larak vergi sorumlusuna \u00f6deme emri g\u00f6nderilir. \u00d6deme emri tebli\u011f edilip kesinle\u015ftikten sonra vergi alaca\u011f\u0131 cebri icra yoluyla haciz uygulamas\u0131 da yap\u0131larak tahsil edilir. M\u00fckellefle vergi idaresi aras\u0131nda takas veya mahsup gibi i\u015flemler yap\u0131larak da vergi borcu \u00f6denebilir. M\u00fckellef veya sorumlu vergilendirmeyle ilgili y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmez veya eksik yerine getirirse, bu y\u00fczden vergi zaman\u0131nda tahakkuk etmez veya eksik tahakkuk ederse vergi ziya\u0131, \u00f6zel usuls\u00fczl\u00fck veya usuls\u00fczl\u00fck su\u00e7u i\u015flenmi\u015f olur. Mali nitelikteki bu fiilleri i\u015fleyen ki\u015filer, idari nitelikli usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck ve vergi ziya\u0131 cezas\u0131 ile cezaland\u0131rl\u0131r. Vergi hukukunda baz\u0131 fiiller de ceza hukuku anlam\u0131nda su\u00e7 te\u015fkil eder. Vergi Usul Kanunu\u2019nda ceza hukukunu ilgilendiren vergi su\u00e7lar\u0131; vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u, sahte fatura d\u00fczenleme veya kullanma, vergi mahremiyetini ihlal ve m\u00fckelleflerin \u00f6zel i\u015flerini yapma (vergi memurlar\u0131 i\u00e7in) su\u00e7lar\u0131 olarak d\u00fczenlenmi\u015ftir. \u0130dari nitelikli vergi su\u00e7lar\u0131 ve cezalar\u0131na kar\u015f\u0131 vergi dairesiyle uzla\u015fma yoluna gitmek m\u00fcmk\u00fcnd\u00fcr. Ancak, ceza hukukunu ilgilendiren vergi su\u00e7lar\u0131 ve cezalar\u0131 a\u00e7\u0131s\u0131ndan 5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu\u2019nun usul h\u00fck\u00fcmleri uygulan\u0131r. Vergi cezas\u0131, zamm\u0131 veya faizi uygulanan m\u00fckellefler, bu i\u015flemlere kar\u015f\u0131 idari yarg\u0131 yoluna ba\u015fvurabilirler. Vergi davalar\u0131na bakmaya g\u00f6revli mahkemeler, hukuki sorunun niteli\u011fine ba\u011fl\u0131 olarak Vergi Mahkemesi veya Dan\u0131\u015ftay olarak belirlenmi\u015ftir. Vergi davas\u0131, vergi dairesinin bulundu\u011fu veya i\u015flemin yap\u0131ld\u0131\u011f\u0131 yerdeki yetkili vergi mahkemesinde g\u00f6r\u00fcl\u00fcr. Vergi mahkemelerinde dava a\u00e7ma s\u00fcresi, ilgili i\u015flemin tebli\u011finden itibaren 30 g\u00fcnd\u00fcr. \u0130dari yarg\u0131 yolunda a\u00e7\u0131lan her t\u00fcrl\u00fc davada idari i\u015flemin uygulanarak infaz\u0131n\u0131n engellenmesi i\u00e7in mutlaka y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 talep edilmelidir. Vergi hukuku ile ilgili davalar\u0131 takip eden avukatlara halk aras\u0131nda vergi avukat\u0131 denilmektedir. Avukat Baran Do\u011fan, vergilendirme s\u00fcrecinin t\u00fcm a\u015famalar\u0131n\u0131 titizlikle inceleyerek m\u00fcvekkilerine avukatl\u0131k hizmeti sunmaktad\u0131r.<\/p>\n\n\n\n<p><strong>\u0130dare Hukuku:<\/strong>&nbsp;\u0130dare hukuku, idarenin kurulu\u015funa, eylem ve i\u015flemlerine uygulanan kamu hukuku kurallar\u0131d\u0131r. \u0130dari davalar, idari yarg\u0131lama hukukunun ba\u015fl\u0131ca konusudur. \u0130dari davalar; genel olarak iptal davas\u0131, tam yarg\u0131 davas\u0131 ve idari s\u00f6zle\u015fmelerden kaynaklanan davalar olmak \u00fczere \u00fc\u00e7e ayr\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ptal davas\u0131; kamu idaresinin imar uygulamas\u0131, kentsel d\u00f6n\u00fc\u015f\u00fcm, kamula\u015ft\u0131rma karar\u0131, ruhsat iptali, kamu ihalesi ve 5393 say\u0131l\u0131 Belediye Kanunu gere\u011fi belediye enc\u00fcmeninin verdi\u011fi cezalar gibi s\u0131n\u0131rs\u0131z say\u0131da idari i\u015flem veya eyleme kar\u015f\u0131 a\u00e7\u0131labilen en temel idari dava t\u00fcr\u00fcd\u00fcr.<\/li>\n\n\n\n<li>Tam yarg\u0131 davas\u0131; idarenin i\u015flem ve fiilleri nedeniyle ki\u015fisel haklar\u0131 zarara u\u011frayanlar\u0131n idareye kar\u015f\u0131 a\u00e7t\u0131\u011f\u0131 bir maddi ve manevi tazminat davas\u0131 t\u00fcr\u00fcd\u00fcr.<\/li>\n\n\n\n<li>\u0130dari s\u00f6zle\u015fmelerden kaynaklanan idari davalar; toplumun ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in y\u00fcr\u00fct\u00fclen kamu hizmetinin yerine getirilmesi amac\u0131yla yap\u0131lan idari s\u00f6zle\u015fmeler nedeniyle ortaya \u00e7\u0131kan uyu\u015fmazl\u0131klar\u0131 konu edinir.<\/li>\n<\/ul>\n\n\n\n<p>\u00d6zellikle vurgulamak gerekir ki, idarenin y\u00f6netmelik, t\u00fcz\u00fck, tebli\u011f gibi d\u00fczenleyici i\u015flemlerine kar\u015f\u0131 da Dan\u0131\u015ftay nezdinde iptal davas\u0131 a\u00e7mak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>\u0130dari davalara bakma g\u00f6revi idare mahkemesi veya Dan\u0131\u015ftay taraf\u0131ndan yerine getirilir. \u0130dari dava a\u00e7ma s\u00fcresi, idari i\u015flemin tebli\u011finden itibaren 60 g\u00fcnd\u00fcr. \u0130dare mahkemesi veya Dan\u0131\u015ftay nezdinde a\u00e7\u0131lan idari davalarda, idari i\u015flem veya eylemin dava sonu\u00e7lanana kadar uygulanmas\u0131n\u0131 engellemek amac\u0131yla y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 talep edilmelidir. Avukat Baran Do\u011fan, t\u00fcm idari davalarda m\u00fcvekkillerine hukuki yard\u0131m sunmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi Hukuku:\u00a0Vergi hukuku, devletin mali faaliyetlerini hukuki a\u00e7\u0131dan inceleyen bir kamu hukuku dal\u0131d\u0131r. Ekonomik faaliyet esnas\u0131nda \u201cvergiyi do\u011furan olay\u201d meydana geldi\u011finde devletin m\u00fckellefi vergilendirme s\u00fcreci ba\u015flar. Vergilendirme s\u00fcreci; tarh, tebli\u011f, tahakkuk ve tahsil a\u015famalar\u0131ndan olu\u015fur. Verginin tarh\u0131, vergi alaca\u011f\u0131n\u0131n devlet taraf\u0131nda hesaplanmas\u0131n\u0131; tebli\u011f, vergilendirmeyi ilgilendiren bir konunun m\u00fckellefe bildirilmesini; verginin tahakkuku, tarh ve tebli\u011f edilen&hellip;&nbsp;<a href=\"https:\/\/gdhukukarabuluculuk.com\/?page_id=358\" rel=\"bookmark\">Daha fazlas\u0131n\u0131 oku &raquo;<span class=\"screen-reader-text\">Vergi ve \u0130dare Hukuku<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-358","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/pages\/358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=358"}],"version-history":[{"count":2,"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/pages\/358\/revisions"}],"predecessor-version":[{"id":362,"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=\/wp\/v2\/pages\/358\/revisions\/362"}],"wp:attachment":[{"href":"https:\/\/gdhukukarabuluculuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}