{"id":24648,"date":"2021-11-02T07:55:00","date_gmt":"2021-11-02T07:55:00","guid":{"rendered":"https:\/\/haberglobal.com.tr\/ekonomi\/anayasa-mahkemesi-is-bankasinin-vergi-cezasi-basvurusunu-karara-bagladi-141422"},"modified":"2021-11-02T07:55:00","modified_gmt":"2021-11-02T07:55:00","slug":"anayasa-mahkemesi-is-bankasinin-vergi-cezasi-basvurusunu-karara-bagladi","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/11\/02\/anayasa-mahkemesi-is-bankasinin-vergi-cezasi-basvurusunu-karara-bagladi\/","title":{"rendered":"Anayasa Mahkemesi \u0130\u015f Bankas\u0131\u2019n\u0131n vergi cezas\u0131 ba\u015fvurusunu karara ba\u011flad\u0131"},"content":{"rendered":"

<\/p>\n

\n
\n

Yay\u0131nlanma: <\/span>

<\/p>\n
\"Anayasa <\/picture> <\/figure>\n

<\/a> <\/div>\n<\/p><\/div>\n

\n

\u0130\u015f Bankas\u0131, \u201c\u0130\u015f Bankas\u0131 Mensuplar\u0131 Munzam Sosyal G\u00fcvenlik ve Yard\u0131mla\u015fma Sand\u0131\u011f\u0131 Vakf\u0131’na yapt\u0131\u011f\u0131 katk\u0131 pay\u0131 \u00f6demelerinin \u00fccret olarak de\u011ferlendirilerek vergi cezas\u0131 kesilmesiyle ilgili hukuk m\u00fccadelesini kazand\u0131.<\/p>\n

Banka, 2018 d\u00f6nemi i\u00e7in kesilen cezayla ilgili yerel mahkeme ve Dan\u0131\u015ftay s\u00fcre\u00e7lerinden sonu\u00e7 alamay\u0131nca Anayasa Mahkemesi<\/a>‘ne ba\u015fvurdu. S\u00f6zc\u00fc’den Yusuf Demir’in haberine g\u00f6re; dosyay\u0131 inceleyen Y\u00fcksek Mahkeme, \u0130\u015f Bankas\u0131’n\u0131 hakl\u0131 buldu.<\/p>\n

Y\u00fcksek Mahkeme’nin karar metninde konuyla ilgili geli\u015fmeler \u015f\u00f6yle \u00f6zetlendi:<\/p>\n

“Vergi idaresince banka nezdinde 2007-2011 aras\u0131ndaki d\u00f6nem i\u00e7in yap\u0131lan vergi incelemesinde 23.11.2012 ve 1.4.2013 tarihli iki vergi inceleme raporu d\u00fczenlendi.<\/p>\n

Raporlarda; bankan\u0131n \u00e7al\u0131\u015fanlar\u0131 ad\u0131na yap\u0131lan \u00f6demelerin \u00fccret mahiyetinde oldu\u011fu, bu \u00f6demelerin Gelir Vergisi Kanunu’nda yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131mamas\u0131 nedeniyle \u00fccret matrah\u0131ndan indirilemeyece\u011fi kanaatine var\u0131ld\u0131\u011f\u0131 kaydedildi.<\/p>\n

Bu do\u011frultuda, \u00f6demeler \u00fczerinden gelir vergisi \u00f6denmedi\u011fi gerek\u00e7esiyle vergi ziya\u0131 cezal\u0131 gelir vergisi \u00e7\u0131kar\u0131ld\u0131. Ayr\u0131ca vergi matrah\u0131n\u0131n eksik hesapland\u0131\u011f\u0131 gerek\u00e7esiyle de cezal\u0131 damga vergisi hesapland\u0131.”<\/p>\n

Kaynak: Haber Global<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Anayasa Mahkemesi, \u0130\u015f Bankas\u0131\u2019n\u0131n \u00e7al\u0131\u015fan sand\u0131\u011f\u0131na yapt\u0131\u011f\u0131 katk\u0131 \u00f6demeleriyle ilgili vergi cezalar\u0131n\u0131n m\u00fclkiyet hakk\u0131 ihlali oldu\u011funa karar verdi. …<\/p>\n","protected":false},"author":2,"featured_media":24649,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-24648","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\/24648","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=24648"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/24648\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/24649"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=24648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=24648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=24648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}