{"id":3345,"date":"2009-02-18T20:35:56","date_gmt":"2009-02-18T18:35:56","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=3345"},"modified":"2009-02-18T20:35:56","modified_gmt":"2009-02-18T18:35:56","slug":"sen-misin-akp%e2%80%99yi-kizdiran","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=3345","title":{"rendered":"Sen misin AKP\u2019yi k\u0131zd\u0131ran"},"content":{"rendered":"

\"Sen<\/p>\n

T\u00fcrk maliye tarihine en b\u00fcy\u00fck vicdans\u0131zl\u0131k olarak ge\u00e7ecek<\/strong><\/p>\n

DYH: Her t\u00fcrl\u00fc yasal hakk\u0131m\u0131z\u0131 kullanaca\u011f\u0131z<\/strong><\/p>\n

Ba\u015fbakan’\u0131n mitinglerde ana muhalefet partisi gibi hedef ald\u0131\u011f\u0131 Do\u011fan Yay\u0131n Holding’e 826 milyon TL vergi cezas\u0131 tebligat\u0131 yap\u0131ld\u0131.<\/p>\n

Erdo\u011fan’\u0131n hakaretamiz s\u00f6ylemleri ve “gazetelerini almay\u0131n” \u00e7a\u011fr\u0131lar\u0131n\u0131n ard\u0131ndan, Maliye de harekete ge\u00e7ti ve Do\u011fan Yay\u0131n Holding’e 826.3 milyon TL’lik (490 milyon dolar) vergi cezas\u0131 tebligat\u0131 yap\u0131ld\u0131. Do\u011fan Yay\u0131n Holding’den yap\u0131lan a\u00e7\u0131klamada “T\u00fcrk maliye tarihine en b\u00fcy\u00fck vicdans\u0131zl\u0131k olarak ge\u00e7ecek bu olay\u0131 ba\u011f\u0131ms\u0131z T\u00fcrk mahkemelerine g\u00f6t\u00fcr\u00fcp, 24 bin \u00e7al\u0131\u015fan\u0131 olan, y\u0131lda 1.5 milyar dolar vergi \u00fcreten \u015firketimize ve yat\u0131r\u0131mc\u0131lar\u0131na verilen zarar\u0131n takip\u00e7isi olaca\u011f\u0131z. Ayr\u0131ca bu vicdans\u0131z ve kanunsuz cezan\u0131n arkas\u0131ndaki ger\u00e7ek niyeti ve kast\u0131 kamuoyuna te\u015fhir etmek i\u00e7in elimizden geleni yapaca\u011f\u0131z” denildi.
\nDo\u011fan Yay\u0131n Holding \u00f6nceki g\u00fcn tebli\u011f edilen 826.3 milyon TL vergi cezas\u0131n\u0131n ard\u0131ndan \u0130MKB’ye yapt\u0131\u011f\u0131 a\u00e7\u0131klamada iddialara tek tek yan\u0131t verdi. DYH a\u00e7\u0131klamas\u0131nda “\u0130ddialara kar\u015f\u0131 her t\u00fcrl\u00fc yasal hakk\u0131m\u0131z kullan\u0131lacakt\u0131r” dedi.\n<\/p>\n

DYH’ye 826.3 milyon TL’lik vergi cezas\u0131 <\/strong><\/p>\n

Do\u011fan Yay\u0131n Holding, \u0130MKB’ye g\u00f6nderdi\u011fi a\u00e7\u0131klamada iddialar\u0131 \u015f\u00f6yle s\u0131ralad\u0131:<\/p>\n

1) \u015eirketimizin, ba\u011fl\u0131 ortakl\u0131\u011f\u0131 Do\u011fan TV Holding A.\u015e.’de sahip oldu\u011fu ve Do\u011fan TV Holding A.\u015e. sermayesinin y\u00fczde 25’ini temsil eden hisse senetlerinin Axel Springer’e hukuken sat\u0131\u015f\u0131n\u0131n 2007 y\u0131l\u0131nda yap\u0131lm\u0131\u015f olmas\u0131na ra\u011fmen, sat\u0131\u015f\u0131n 2006 y\u0131l\u0131nda ger\u00e7ekle\u015ftirildi\u011fi ve bu hisse sat\u0131\u015f\u0131n\u0131n 2006 y\u0131l\u0131 kay\u0131tlar\u0131na al\u0131nmamas\u0131 iddias\u0131 ile “i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131”ndan yararlanamayaca\u011f\u0131. (Bu iddiaya g\u00f6re talep edilen ceza miktar\u0131: Vergi asl\u0131 115.299.694 TL, vergi ziya\u0131 cezas\u0131 345.899.081 TL olmak , mahsup d\u00f6nemi ge\u00e7ti\u011fi i\u00e7in asl\u0131 talep edilmeyen Ge\u00e7ici Vergi’nin 3 kat\u0131 olarak hesaplanan vergi ziya\u0131 cezas\u0131 311.308.206 TL olmak \u00fczere, vergi asl\u0131 ile birlikte toplam talep edilen tutar 772.506.981 TL)<\/p>\n

2) \u0130\u015ftirak hisselerinin sat\u0131n al\u0131nmas\u0131na ili\u015fkin finansman giderlerinin (kur fark\u0131 ve faiz giderlerinin) gider yaz\u0131lamayaca\u011f\u0131. (Bu iddiaya g\u00f6re kesilen ceza miktar\u0131: Toplam 11.017.510 TL)<\/p>\n

3) \u0130\u015ftirak (Do\u011fan Raks Sat\u0131\u015f Pazarlama ve Da\u011f\u0131t\u0131m A.\u015e.) hisse senedi sat\u0131\u015f\u0131ndan do\u011fan zarar\u0131n kurum kazanc\u0131ndan indirilemeyece\u011fi. (Bu iddiaya g\u00f6re talep edilen ceza miktar\u0131: Toplam 13.680.939 TL)<\/p>\n

4) \u0130\u015ftirak hissesi sat\u0131\u015f\u0131nda KDV istisnas\u0131n\u0131n uygulanmas\u0131n\u0131n mezk\u00fbr madde h\u00fck\u00fcmlerine g\u00f6re uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131; dolay\u0131s\u0131 ile hisse senedi ile temsil edilmesine ra\u011fmen KDV Kanunu uygulamas\u0131nda i\u015ftirak hissesi olarak de\u011ferlendirilmesi gereken ve istisna \u015fartlar\u0131n\u0131 ta\u015f\u0131mayan i\u015ftirak hisselerinin sat\u0131\u015f\u0131nda KDV hesaplanmas\u0131 gerekti\u011fi. (Bu iddiaya g\u00f6re talep edilen ceza miktar\u0131: Toplam 6.994.594 TL)<\/p>\n

5) \u0130\u015ftirak (ANS Uluslararas\u0131 Yap\u0131m Yay\u0131n Reklamc\u0131l\u0131k A.\u015e.) hisse senedi sat\u0131\u015f\u0131ndan do\u011fan kazanc\u0131n i\u015ftirak hisseleri sat\u0131\u015f kazanc\u0131 istisnas\u0131ndan faydalanamayaca\u011f\u0131, iddia edilmektedir. (Bu iddiaya g\u00f6re talep edilen ceza miktar\u0131: Toplam 3.217.500 TL)<\/p>\n

Dolay\u0131s\u0131 ile sadece ilk iddia ile ilgili olarak talep edilen tutar 772.506.981 TL olmaktad\u0131r ki; bu tutar di\u011fer vergi tutarlar\u0131 ile birlikte talep edilen toplam tutar\u0131n y\u00fczde 93.5’ini olu\u015fturmaktad\u0131r.<\/p>\n

\u0130ddialara yan\u0131t<\/strong><\/p>\n

* Do\u011fan TV Holding hisselerinin Axel Springer AG’ye sat\u0131\u015f\u0131n\u0131n 2006 y\u0131l\u0131nda ger\u00e7ekle\u015fti\u011fi iddias\u0131:<\/p>\n

Do\u011fan TV Holding A.\u015e. hisse senetlerinin Axel Springer AG sat\u0131\u015f\u0131 konusunda anla\u015fmaya var\u0131ld\u0131\u011f\u0131 16.11.2006 tarihli \u00d6zel Durum A\u00e7\u0131klama Formu ile Borsan\u0131z Ba\u015fkanl\u0131\u011f\u0131’na bildirilmi\u015ftir. Ancak ayn\u0131 “A\u00e7\u0131klama”da, var\u0131lan bu anla\u015fman\u0131n “\u015farta ba\u011fl\u0131” bir anla\u015fma oldu\u011fu ve anla\u015fman\u0131n ancak belirli ko\u015fullar\u0131n sa\u011flanmas\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe girebilece\u011fi de a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. T\u00fcrk Ticaret Kanunu (TTK)’nun 416’nc\u0131 maddesine g\u00f6re; nama yaz\u0131l\u0131 hisse senetlerinde (Do\u011fan TV Holding A.\u015e. hisse senetleri nama yaz\u0131l\u0131d\u0131r) devir ciro edilmi\u015f senedin devralana teslimi ile olur. \u015eu kadar ki; devir, \u015firkete kar\u015f\u0131 ancak pay defterine kay\u0131tla h\u00fck\u00fcm ifade eder.<\/p>\n

Yukar\u0131da belirtildi\u011fi \u00fczere hisse devir i\u015flemi, “Hisse Devir S\u00f6zle\u015fmesi”nde yer alan t\u00fcm \u00f6n ko\u015fullar\u0131n yerine getirilmesini takiben, hisse senetlerinin m\u00fclkiyetinin 02.01.2007 tarihinde “ciro” edilmek suretiyle Axel Springer AG’ye ge\u00e7irilmesi ile tamamlanm\u0131\u015ft\u0131r. Hisse devir bedeli de hisse senetlerinin teslimi ile ayn\u0131 tarihte (02.01.2007) \u015eirketimiz hesaplar\u0131na intikal etmi\u015ftir. Bu itibarla, “Hisse Devir S\u00f6zle\u015fmesi”nde belirtilen t\u00fcm ko\u015fullar\u0131n yerine geldi\u011fi g\u00f6r\u00fclerek, Axel Springer AG ile yine 02.01.2007 tarihinde kar\u015f\u0131l\u0131kl\u0131 mutabakat (closing memorandum) imzalanmak ve “kapan\u0131\u015f” i\u015flemleri tamamlanm\u0131\u015ft\u0131r.<\/p>\n

Bu itibarla, s\u00f6z konusu hisse devir i\u015fleminin 2007 y\u0131l\u0131nda ger\u00e7ekle\u015fmesine ra\u011fmen, Vergi \u0130nceleme Raporu’nda yer alan “Do\u011fan TV Holding A.\u015e. hisse senedi devir i\u015fleminin 2006 y\u0131l\u0131nda tamamland\u0131\u011f\u0131” iddias\u0131n\u0131n herhangi bir hukuki bir ge\u00e7erlili\u011fi olmad\u0131\u011f\u0131 a\u015fik\u00e2rd\u0131r.<\/p>\n

\u0130\u015ftirak Hisselerinin Al\u0131m\u0131na \u0130li\u015fkin Finansman Giderlerinin Gider Yaz\u0131lmamas\u0131;<\/strong><\/p>\n

Maliye Bakanl\u0131\u011f\u0131’n\u0131n i\u015ftirak hisselerinin al\u0131m\u0131na ili\u015fkin finansman giderlerinin gider yaz\u0131lmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde birden fazla muktezas\u0131 bulunmaktad\u0131r. Dolay\u0131s\u0131 ile Bakanl\u0131\u011f\u0131n bu konudaki g\u00f6r\u00fc\u015f\u00fcn\u00fcn istikrar kazand\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir. Ayn\u0131 durum vergi yarg\u0131s\u0131 kararlar\u0131 i\u00e7in de s\u00f6z konusudur.<\/p>\n

\u0130\u015ftirak hisselerinin al\u0131m\u0131na ili\u015fkin finansman giderlerinin gider olarak yaz\u0131labilece\u011fi 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun 5’inci maddesinde de a\u00e7\u0131k\u00e7a yer almaktad\u0131r.<\/p>\n

Senede Ba\u011flanm\u0131\u015f Hisselerin Sat\u0131\u015f\u0131nda KDV Hesaplanmas\u0131;<\/strong><\/p>\n

Genel kabul g\u00f6rm\u00fc\u015f ve yerle\u015fik uygulamalar dikkate al\u0131nd\u0131\u011f\u0131nda, senede ba\u011flanm\u0131\u015f hisselerin sat\u0131\u015f\u0131nda KDV hesaplanmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde bir yorumla bilgimiz dahilinde ilk kez kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nmaktad\u0131r.<\/p>\n

Son 5 y\u0131lda yabanc\u0131ya her i\u015ftirak hissesi satana ceza m\u0131 gelecek?<\/strong><\/p>\n

Senede ba\u011flanm\u0131\u015f hisselerin sat\u0131\u015f\u0131nda KDV hesaplanmas\u0131 y\u00f6n\u00fcnde yap\u0131lacak yorumlar\u0131n, \u00f6zellikle d\u0131\u015f finansman ve kaynak ihtiyac\u0131n\u0131n artt\u0131\u011f\u0131 bir d\u00f6nemde T\u00fcrkiye i\u00e7in olumsuz sonu\u00e7lara neden olaca\u011f\u0131 vurgulanan Do\u011fan Yay\u0131n Holding a\u00e7\u0131klamas\u0131nda, “Yabanc\u0131lar\u0131n \u00f6zellikle son be\u015f y\u0131lda \u00fclkemize \u00f6nemli yat\u0131r\u0131mlar yapt\u0131\u011f\u0131 ve bu kapsamda, i\u015ftirak hissesi sat\u0131n almak suretiyle, bir\u00e7ok \u015firketimize i\u015ftirak etti\u011fi bilinmektedir. Vergi \u0130nceleme Raporu’ndaki iddia kabul g\u00f6rd\u00fc\u011f\u00fc takdirde, son be\u015f y\u0131lda i\u015ftirak hissesini satm\u0131\u015f bir \u00e7ok ger\u00e7ek ve t\u00fczel ki\u015fi i\u00e7in vergi matrah fark\u0131 ve vergi ziya\u0131 cezas\u0131 hesaplanmas\u0131 g\u00fcndeme gelecektir” denildi.<\/p>\n

DO\u011eAN YAYIN GRUBU’NDAN KAMUOYUNA<\/strong><\/p>\n

D\u00fcn, grubumuzun bir sat\u0131\u015f i\u015flemi ile ilgili ak\u0131l almaz bir rapor yaz\u0131larak, T\u00fcrk ticaret hayat\u0131nda bug\u00fcne kadar \u00f6rne\u011fi g\u00f6r\u00fclmemi\u015f bir ceza uygulamas\u0131na gidilmi\u015ftir.<\/p>\n

Yakla\u015f\u0131k 800 milyon TL gibi ak\u0131l almaz miktardaki vergi cezas\u0131n\u0131n hik\u00e2yesi \u015f\u00f6yledir:<\/p>\n

– Do\u011fan Yay\u0131n Grubu, 2006 y\u0131l\u0131n\u0131n son aylar\u0131nda kendisine ait Do\u011fan TV Holding’in hisselerinin y\u00fczde 25’ini Almanya’n\u0131n \u00f6nde gelen medya gruplar\u0131ndan Axel Springer’e satmaya karar vermi\u015ftir.<\/p>\n

– Sat\u0131\u015f i\u015flemine 2006’n\u0131n kas\u0131m ay\u0131nda ba\u015flanm\u0131\u015f ve i\u015flem 2 Ocak 2007 tarihinde Axel Springer grubunun sat\u0131\u015f bedelini yat\u0131rmas\u0131 ve Do\u011fan Yay\u0131n Holding’in de ayn\u0131 g\u00fcn hisselerini bu gruba devretmesiyle sonu\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n

– Do\u011fan Yay\u0131n Holding, bu sat\u0131\u015ftan do\u011fan 30 milyon TL tutar\u0131nda vergiyi 2007 y\u0131l\u0131 nisan ay\u0131nda \u00f6demi\u015ftir.<\/p>\n

– Para Do\u011fan Yay\u0131n Holding’in kasas\u0131na 2007 y\u0131l\u0131nda girdi\u011fi ve hisse devri de ayn\u0131 tarihte yap\u0131ld\u0131\u011f\u0131 halde, hi\u00e7bir maliyeci ve hesap uzman\u0131n\u0131n anlayamayaca\u011f\u0131 bir kas\u0131tla, sat\u0131\u015f\u0131n 2006’da yap\u0131ld\u0131\u011f\u0131 ve verginin de ayn\u0131 y\u0131l \u00f6denmesi gerekti\u011fine h\u00fckmedilmi\u015ftir.<\/p>\n

– T\u00fcrk Ticaret Kanunu’na g\u00f6re anonim \u015firketlerin hisselerinin sat\u0131\u015f i\u015flemi, hisse senedinin ciro edilip teslimiyle tamamlan\u0131r.<\/p>\n

– Sat\u0131\u015f\u0131n 2 Ocak 2007 tarihinde tamamland\u0131\u011f\u0131, paran\u0131n o tarihte kasaya girdi\u011fi ve hisselerin de ayn\u0131 tarihte devredildi\u011fi b\u00fct\u00fcn kan\u0131tlar\u0131 ile ispat edildi\u011fi halde, T\u00fcrkiye Cumhuriyeti yasalar\u0131 dikkate al\u0131nmayarak ceza kesilmi\u015ftir.<\/p>\n

– \u00d6te yandan, sat\u0131\u015f i\u015flemi 2006 y\u0131l\u0131nda tamamlanm\u0131\u015f olsayd\u0131 dahi hi\u00e7bir \u015fey de\u011fi\u015fmeyecek, \u00f6denecek vergi yine ayn\u0131 miktarda olacakt\u0131.<\/p>\n

– Bu haks\u0131z uygulama burada da b\u0131rak\u0131lmam\u0131\u015f, s\u00f6z konusu i\u015flem vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 gibi insafs\u0131z bir su\u00e7 kategorisine sokulmu\u015ftur.<\/p>\n

T\u00fcrk Maliye tarihine en b\u00fcy\u00fck vicdans\u0131zl\u0131k olarak ge\u00e7ecek bu olay\u0131, ba\u011f\u0131ms\u0131z T\u00fcrk yarg\u0131s\u0131na g\u00f6t\u00fcrece\u011fiz ve hakl\u0131l\u0131\u011f\u0131m\u0131z\u0131 sonuna dek savunaca\u011f\u0131z.<\/p>\n

– Toplam 24 bin \u00e7al\u0131\u015fan\u0131 olan, y\u0131lda 1.5 milyar dolar vergi \u00fcreten \u015firketimize ve yat\u0131r\u0131mc\u0131lar\u0131m\u0131za verilen zarar\u0131n takip\u00e7isi olaca\u011f\u0131z.<\/p>\n

– Ayr\u0131ca, bu vicdans\u0131z ve kanunsuz cezan\u0131n arkas\u0131ndaki ger\u00e7ek niyeti ve kast\u0131 T\u00fcrk kamuoyuna te\u015fhir edece\u011fimiz ku\u015fkusuzdur.<\/p>\n

DO\u011eAN YAYIN GRUBU<\/strong><\/p>\n

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

\n

T\u00fcrk maliye tarihine en b\u00fcy\u00fck vicdans\u0131zl\u0131k olarak ge\u00e7ecek<\/p>\n

DYH: Her t\u00fcrl\u00fc yasal hakk\u0131m\u0131z\u0131 kullanaca\u011f\u0131z<\/p>\n

Ba\u015fbakan’\u0131n mitinglerde ana muhalefet partisi gibi hedef ald\u0131\u011f\u0131 Do\u011fan Yay\u0131n Holding’e 826 milyon TL vergi cezas\u0131 tebligat\u0131 yap\u0131ld\u0131.<\/p>\n

Erdo\u011fan’\u0131n hakaretamiz s\u00f6ylemleri ve “gazetelerini almay\u0131n” \u00e7a\u011fr\u0131lar\u0131n\u0131n ard\u0131ndan, Maliye de harekete ge\u00e7ti <\/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-3345","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\/3345","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=3345"}],"version-history":[{"count":0,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/3345\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}