{"id":3331,"date":"2009-02-20T09:20:02","date_gmt":"2009-02-20T07:20:02","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=3331"},"modified":"2009-02-20T09:20:02","modified_gmt":"2009-02-20T07:20:02","slug":"dyh%e2%80%99ye-kesilen-agir-ceza-yasanin-yok-sayilmasidir","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=3331","title":{"rendered":"DYH\u2019ye kesilen a\u011f\u0131r ceza yasan\u0131n yok say\u0131lmas\u0131d\u0131r"},"content":{"rendered":"

\"DYH\u2019ye<\/p>\n

DO\u011eAN TV’nin y\u00fczde 25 hissesinin Alman medya devi Axel Springer’e sat\u0131\u015f\u0131nda muhasebe usuls\u00fczl\u00fc\u011f\u00fc yap\u0131ld\u0131\u011f\u0131 iddias\u0131yla Do\u011fan Yay\u0131n Holding’e 826.3 milyon TL’lik T\u00fcrkiye tarihinde g\u00f6r\u00fclmemi\u015f vergi cezas\u0131n\u0131 \u00e7\u0131karan Maliye’nin uygulamas\u0131 vergi uzmanlar\u0131n\u0131 da hayrete d\u00fc\u015f\u00fcrd\u00fc. Vergi uzmanlar\u0131, inceleme eleman\u0131n\u0131n bak\u0131\u015f a\u00e7\u0131s\u0131n\u0131n sakat oldu\u011funu, T\u00fcrk Ticaret Kanunu’na ters d\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc ve hukuki dayanaktan yoksun oldu\u011funu belirttiler<\/p>\n

T\u00fcm teknikler bir yana b\u0131rak\u0131lm\u0131\u015f subjektif bir inceleme yap\u0131lm\u0131\u015f<\/strong><\/p>\n

\u0130stanbul Serbest Muhasebeciler Odas\u0131 Ba\u015fkan\u0131 Yahya Ar\u0131kan: Okudu\u011fumdam anlad\u0131\u011f\u0131m bu, inceleme tekniklerinden uzakla\u015f\u0131lm\u0131\u015f \u00e7ok subjektif bir inceleme olarak ortaya \u00e7\u0131k\u0131yor. Do\u011fan’\u0131n elinde hisse devrine dair 2 Ocak 2007 tarihli bir s\u00f6zle\u015fme var. DYH SPK’ya tabidir ve i\u015flemleri i\u00e7in tescil gerekir. Bu tescil tarihi 2007’dir. Vergi Hukuku’na g\u00f6re vergi do\u011furan olay tescil tarihinin oldu\u011fu d\u00f6nem i\u00e7in ge\u00e7erlidir. Ayr\u0131ca 3. maddenin B f\u0131kras\u0131nda a\u00e7\u0131k\u00e7a belirtildi\u011fi \u00fczere Vergi Kanunu’nda ispat k\u00fclfeti vard\u0131r. \u0130ddia ile bir ceza kesilemez, bu devrin 2006’da ger\u00e7ekle\u015ftirildi\u011fine dair bir belge gerekir. Kanun’da ayr\u0131ca KDV muafiyeti a\u00e7\u0131k, net, tart\u0131\u015fmas\u0131z bir bi\u00e7imde ortaya konmu\u015fken bununla ilgili cezan\u0131n da anla\u015f\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fil.<\/p>\n

Hukuki dayana\u011f\u0131 yok<\/strong><\/p>\n

Dr. Bumin Do\u011frus\u00f6z (Marmara \u00dcniversitesi Maliye B\u00f6l\u00fcm\u00fc \u00d6\u011f. G\u00f6revlisi) : Do\u011fan Yay\u0131n Holding A\u015e’nin \u00d6zel Durum A\u00e7\u0131klamas\u0131’n\u0131 okudum. Durum, b\u00f6yle ise, raporun haz\u0131rlanmas\u0131nda esas al\u0131nan inceleme eleman\u0131 g\u00f6r\u00fc\u015fleri tart\u0131\u015f\u0131l\u0131r niteliktedir. \u00d6rne\u011fin, burada bir vergi ka\u00e7\u0131r\u0131lmas\u0131 veya vergi ka\u00e7\u0131rma kas\u0131t\u0131 s\u00f6z konusu olamaz. Olsa olsa d\u00f6nem kaymas\u0131, yani vergilendirilmesi gereken kazanc\u0131n 2006 yerine 2007 y\u0131l\u0131 matrah\u0131na al\u0131narak vergilendirilmesi s\u00f6z konusudur. Bu da vergi ka\u00e7\u0131rma kasd\u0131n\u0131n varl\u0131\u011f\u0131n\u0131n de\u011fil, yoklu\u011funun delilidir. \u00d6te yandan \u00d6zel Durum A\u00e7\u0131klanmas\u0131’nda \u015firket, “Biz hisse senetlerini satt\u0131k” diyor. Hisse senetlerinin devrinde KDV yoktur. \u00c7\u00fcnk\u00fc hisse senedi \u015feklindeki teslimler Katma De\u011fer Vergisi Kanunu’nun 17\/4-g maddesi ile vergiden istisna edilmi\u015ftir. “Hisse senedi sat\u0131\u015flar\u0131nda KDV vard\u0131r” g\u00f6r\u00fc\u015f\u00fcne dayal\u0131 bir inceleme raporunu ilk defa duyuyorum. Hisse senetlerinin al\u0131m\u0131nda y\u00fcklenilen finansman giderlerinin nazara al\u0131nmayaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fc ise hatal\u0131d\u0131r. \u0130\u015ftirak hissesi sat\u0131\u015f\u0131ndan do\u011fan zarar\u0131n matrah\u0131n belirlenmesinde dikkate al\u0131namayaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fc ise yasal dayanaktan yoksundur. Bu zarar\u0131n kabul edilemeyece\u011finin ileri s\u00fcr\u00fclmesi, ancak, bu sat\u0131\u015ftan do\u011fan kazanc\u0131n vergi d\u0131\u015f\u0131 olmas\u0131 ko\u015fuluna ba\u011fl\u0131d\u0131r. Cezal\u0131 tarhiyata sebep g\u00f6sterilen konular\u0131n tamam\u0131 ya i\u00e7tihatlar ya da \u00f6nceden a\u00e7\u0131klanm\u0131\u015f idari g\u00f6r\u00fc\u015fler kar\u015f\u0131s\u0131nda yoruma a\u00e7\u0131k ve tart\u0131\u015fmal\u0131 konulard\u0131r. Yoruma a\u00e7\u0131k konularda ise m\u00fckellefe \u00fc\u00e7 kat ceza kesilemez.
\nM\u00fckellefe \u00fc\u00e7 kat ceza uygulanabilecek haller, Vergi Usul Kanununun 359. Maddesinde s\u0131n\u0131rl\u0131 olarak saym\u0131\u015ft\u0131r. Anlad\u0131\u011f\u0131m kadar\u0131 ile burada bu hallerin hi\u00e7biri yok. Burada m\u00fckellefin muhasebe hilesi yapt\u0131\u011f\u0131ndan da s\u00f6z edilemez. E\u011fer \u015firket muhasebe hilesi yapsa idi, vergi ka\u00e7\u0131rma kas\u0131t\u0131 ile hareket etse idi, muhtelif hareketlerle veya kay\u0131tlarla kazanc\u0131n\u0131 yok eder, gizlerdi ve en az\u0131ndan izleyen y\u0131l kazanc\u0131 i\u00e7erisinde vergiye tabi tutmazd\u0131. \u00d6te yandan matrah farklar\u0131n\u0131n tamam\u0131n\u0131n \u015firketin defter kay\u0131tlar\u0131na g\u00f6re saptanm\u0131\u015f olmas\u0131 kar\u015f\u0131s\u0131nda \u00fc\u00e7 kat ceza kesilmesinin hukuki dayana\u011f\u0131 da yok gibi g\u00f6z\u00fckmektedir.\n<\/p>\n

Eleman yazd\u0131 diye do\u011fru kabul edilmez<\/strong><\/p>\n

Marmara \u00dcniversitesi \u00d6\u011fretim G\u00f6revlisi Dr Veysi Sevi\u011f:
\n\u00d6zel Durum A\u00e7\u0131klamas\u0131’ndan anla\u015f\u0131ld\u0131\u011f\u0131 kadar\u0131 ile \u015firkete y\u00f6neltilen ele\u015ftirilerin tamam\u0131 yoruma a\u00e7\u0131k konulard\u0131r. Bu konuda son s\u00f6z\u00fc yarg\u0131 s\u00f6yler. \u0130nceleme eleman\u0131 yazd\u0131 diye, mutlak do\u011fru kabul edilemez.
\n\u00d6te yandan \u015firket, cezalar\u0131n \u00fc\u00e7 kat kesilmesine gerektiren haller olarak Vergi Usul Kanununun 359. Maddesinde say\u0131lan hallerin hi\u00e7 biri ile ele\u015ftirilmemektedir. Bu nedenle anlad\u0131\u011f\u0131m kadar ile buradaki ceza hatal\u0131d\u0131r.
\nBurada ceza mahkemesi karar\u0131 olmadan \u00fc\u00e7 kat ceza uygulamas\u0131 yap\u0131lmas\u0131 yetkisinin vergi dairesine verilmesine ili\u015fkin mevzuat d\u00fczenlemesinin yanl\u0131\u015fl\u0131\u011f\u0131 bir kez daha ortaya \u00e7\u0131km\u0131\u015ft\u0131r. \u00c7\u00fcnk\u00fc \u0130dare bu davran\u0131\u015f\u0131 ile m\u00fckellefleri, indirim, uzla\u015fma gibi bir \u00e7ok yasal yol ve haktan mahrum b\u0131rakmakta, ileride yarg\u0131 oran\u0131 \u00fc\u00e7 kat cezay\u0131 kald\u0131rsa bile m\u00fckelleflerin kaybolan bu haklar\u0131 tekrar do\u011famamaktad\u0131r. Bu uygulama hak kay\u0131plar\u0131na yol a\u00e7maktad\u0131r.\n<\/p>\n

Akl\u0131n\u0131 yemi\u015f olmal\u0131<\/strong><\/p>\n

Vergi Uzman\u0131 Sezgin \u00d6zcan: Bir vergicinin b\u00f6yle bir cezay\u0131 kesebilmesi i\u00e7in akl\u0131n\u0131 yemi\u015f olmas\u0131 laz\u0131m. Ya da elinde sat\u0131\u015f\u0131n ger\u00e7ekten 2006’da yap\u0131ld\u0131\u011f\u0131n\u0131 net olarak g\u00f6steren bir belge kay\u0131t olmas\u0131 laz\u0131m. E\u011fer bu belge yoksa kan\u0131t olmadan b\u00f6yle bir ceza kesilemez.<\/p>\n

Kaynak : Vatan Gazetesi<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\n

DO\u011eAN TV’nin y\u00fczde 25 hissesinin Alman medya devi Axel Springer’e sat\u0131\u015f\u0131nda muhasebe usuls\u00fczl\u00fc\u011f\u00fc yap\u0131ld\u0131\u011f\u0131 iddias\u0131yla Do\u011fan Yay\u0131n Holding’e 826.3 milyon TL’lik T\u00fcrkiye tarihinde g\u00f6r\u00fclmemi\u015f vergi cezas\u0131n\u0131 \u00e7\u0131karan Maliye’nin uygulamas\u0131 vergi uzmanlar\u0131n\u0131 da hayrete d\u00fc\u015f\u00fcrd\u00fc. Vergi uzmanlar\u0131, inceleme eleman\u0131n\u0131n bak\u0131\u015f a\u00e7\u0131s\u0131n\u0131n sakat oldu\u011funu, T\u00fcrk Ticaret Kanunu’na ters d\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc ve hukuki dayanaktan <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105],"tags":[],"class_list":["post-3331","post","type-post","status-publish","format-standard","hentry","category-gundem","odd"],"_links":{"self":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/3331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3331"}],"version-history":[{"count":0,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/3331\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3331"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}