{"id":12874,"date":"2021-09-10T09:00:21","date_gmt":"2021-09-10T09:00:21","guid":{"rendered":"https:\/\/haberglobal.com.tr\/ekonomi\/danistay-dan-tazminat-karari-131724"},"modified":"2021-09-10T09:00:21","modified_gmt":"2021-09-10T09:00:21","slug":"danistaydan-tazminat-karari","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/09\/10\/danistaydan-tazminat-karari\/","title":{"rendered":"Dan\u0131\u015ftay&#8217;dan tazminat karar\u0131"},"content":{"rendered":"<div class=\"media_block\"><\/div>\n<div><img decoding=\"async\" src=\"https:\/\/istanbulchannel.net\/wp-content\/uploads\/2021\/09\/danistaydan-tazminat-karari.jpg\" class=\"ff-og-image-inserted\"><\/div>\n<p>Habert\u00fcrk\u2019ten Ahmet K\u0131van\u00e7\u2019\u0131n haberine g\u00f6re, Dan\u0131\u015ftay, 27 Mart 2018 tarihinden \u00f6nce ikale (sonland\u0131rma) s\u00f6zle\u015fmesi ile i\u015ften ayr\u0131lan i\u015f\u00e7ilere \u00f6denen ihbar tazminat\u0131ndan kesilen vergi konusunda b\u00f6lge idare mahkemesi kararlar\u0131 aras\u0131ndaki ayk\u0131r\u0131l\u0131\u011f\u0131 giderdi.<\/p>\n<p>Kanunda bir h\u00fck\u00fcm olmad\u0131\u011f\u0131 halde, ikale s\u00f6zle\u015fmesi veya kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlardan al\u0131nan vergilerin iadesi i\u00e7in a\u00e7\u0131lan on binlerce dava Maliye aleyhine sonu\u00e7lan\u0131nca 27 Mart 2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren kanunla bir de\u011fi\u015fiklik yap\u0131ld\u0131.<\/p>\n<p>\u0130kale veya kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi kapsam\u0131nda yap\u0131lan \u00f6demelerin, her y\u0131l i\u00e7in belirlenen k\u0131dem tazminat\u0131 tavan\u0131na kadar olan k\u0131sm\u0131 vergiden muaf b\u0131rak\u0131ld\u0131, tavan\u0131 a\u015fan k\u0131s\u0131m ise vergiye tabi tutuldu. 27 Mart 2018 tarihinden sonraki ikale s\u00f6zle\u015fmelerinde vergi istisnas\u0131 uygulanacak tutar\u0131n hesab\u0131nda hem normal k\u0131dem tazminat\u0131 hem de ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar\u0131n toplam\u0131 dikkate al\u0131n\u0131yor.<\/p>\n<p>Yap\u0131lan de\u011fi\u015fiklik, 27 Mart 2018 tarihinden \u00f6nceki s\u00f6zle\u015fmelere uygulanamad\u0131\u011f\u0131 i\u00e7in kanuna konulan ge\u00e7ici madde ile son be\u015f y\u0131l i\u00e7inde ikale s\u00f6zle\u015fmesi ile ayr\u0131lanlara \u00f6denen tazminatlardan kesilen vergilerin tamam\u0131 iade edilmeye ba\u015fland\u0131. Ancak, iadesi talep edilen vergilerden ihbar tazminat\u0131na ili\u015fkin k\u0131sm\u0131 vergi dairelerince iade edilmedi.<\/p>\n<p>\u0130hbar tazminat\u0131ndan kesilen verginin iadesi konusunda b\u00f6lge idare mahkemelerince farkl\u0131 kararlar verildi. Baz\u0131 b\u00f6lge idare mahkemeleri, ihbar tazminat\u0131n\u0131n hizmet kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00fccret niteli\u011finde bir \u00f6deme olmad\u0131\u011f\u0131n\u0131, \u00fccret olarak nitelendirilip vergi kesilemeyece\u011fini, dolay\u0131s\u0131yla iade edilmesi gerekti\u011fini kararla\u015ft\u0131rd\u0131. Baz\u0131 b\u00f6lge idare mahkemeleri ise ihbar tazminatlar\u0131ndan kesilen verginin iade edilemeyece\u011fine h\u00fckmetti.<\/p>\n<p><strong>DANI\u015eTAY KARARINI VERD\u0130<\/strong>Sonu\u00e7 olarak Dan\u0131\u015ftay, 27 Mart 2018 tarihinden \u00f6nce imzalanan ikale s\u00f6zle\u015fmesi veya kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen ihbar tazminat\u0131n\u0131n \u00fccret niteli\u011finde bir gelir oldu\u011funu ve istisna kapsam\u0131nda olmad\u0131\u011f\u0131 i\u00e7in vergilendirilmesi gerekti\u011fini kararla\u015ft\u0131rd\u0131. Bu durumda, vergi iadesi i\u00e7in dava a\u00e7m\u0131\u015f olanlar ihbar tazminat\u0131ndan kesilen vergileri geri alamayacaklar.<\/p>\n<p><strong>\u0130HBAR TAZM\u0130NATI VERG\u0130YE TAB\u0130<\/strong><\/p>\n<p>Hazine Maliye Bakanl\u0131\u011f\u0131, ihbar tazminat\u0131ndan gelir vergisi kesilip kesilmeyece\u011fine y\u00f6nelik bir m\u00fckellefin bilgi talebi \u00fczerine 2019 y\u0131l\u0131nda \u00f6zelge yay\u0131mlam\u0131\u015ft\u0131. \u00d6zelgede, Gelir Vergisi Kanunu\u2019nda vergiden istisna tutulan kazan\u00e7lar aras\u0131nda ihbar tazminat\u0131n\u0131n yer almad\u0131\u011f\u0131na dikkat \u00e7ekilerek, i\u015ften ayr\u0131lan personele \u00f6denen ihbar tazminat\u0131ndan i\u015fverence vergi kesintisi yap\u0131lmas\u0131 gerekti\u011fi belirtildi.<\/p>\n<p>Kaynak: Haber Global<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&lt;p&gt;Habert\u00fcrk\u2019ten Ahmet K\u0131van\u00e7\u2019\u0131n haberine g\u00f6re, Dan\u0131\u015ftay, 27 Mart 2018 tarihinden \u00f6nce ikale (sonland\u0131rma) s\u00f6zle\u015fmesi ile i\u015ften ayr\u0131lan i\u015f\u00e7ilere \u00f6denen ihbar tazminat\u0131ndan&#8230;<\/p>\n","protected":false},"author":2,"featured_media":12875,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-12874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/12874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/comments?post=12874"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/12874\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/12875"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=12874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=12874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=12874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}