{"id":34807,"date":"2026-06-26T21:10:57","date_gmt":"2026-06-26T21:10:57","guid":{"rendered":"https:\/\/www.abchukuk.com\/index.php\/2026\/06\/26\/danistaydan-altin-hesabi-karari-bankalarin-vergi-kesintisi-davasinda-emsal-bozma\/"},"modified":"2026-06-26T21:10:57","modified_gmt":"2026-06-26T21:10:57","slug":"danistaydan-altin-hesabi-karari-bankalarin-vergi-kesintisi-davasinda-emsal-bozma","status":"publish","type":"post","link":"https:\/\/www.abchukuk.com\/index.php\/2026\/06\/26\/danistaydan-altin-hesabi-karari-bankalarin-vergi-kesintisi-davasinda-emsal-bozma\/","title":{"rendered":"Dan\u0131\u015ftay\u2019dan alt\u0131n hesab\u0131 karar\u0131! Bankalar\u0131n vergi kesintisi davas\u0131nda emsal bozma"},"content":{"rendered":"<p><strong>SON.TV\/\u0130STANBUL<\/strong><\/p>\n<p><strong>DANI\u015eTAY\u2019DAN EMSAL N\u0130TEL\u0130\u011e\u0130NDE KARAR<\/strong><\/p>\n<p><strong>27 Haziran 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Dan\u0131\u015ftay 7. Dairesi\u2019nin E:2026\/1054, K:2026\/1847 say\u0131l\u0131 karar\u0131nda<\/strong>, banka nezdindeki alt\u0131n hesab\u0131 \u00fczerinden fiziki teslimat olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirilen kaydi alt\u0131n al\u0131m i\u015flemi nedeniyle kesilen 97,96 TL tutar\u0131ndaki BSMV\u2019nin iadesine ili\u015fkin davada \u00f6nemli de\u011ferlendirmelerde bulunuldu.<\/p>\n<p>Karara konu olayda davac\u0131, banka taraf\u0131ndan kesilen verginin hukuka ayk\u0131r\u0131 oldu\u011funu ileri s\u00fcrerek iadesini talep etti. Ancak <strong>\u0130stanbul 14. Vergi Mahkemesi,<\/strong> uyu\u015fmazl\u0131\u011f\u0131n \u00f6zel hukuk ili\u015fkisi kapsam\u0131nda kald\u0131\u011f\u0131 gerek\u00e7esiyle davay\u0131 incelemeden reddetti.<\/p>\n<p><strong>DANI\u015eTAY: ESAS \u0130NCELENMEL\u0130YD\u0130<\/strong><\/p>\n<p><strong>Dan\u0131\u015ftay Ba\u015fsavc\u0131l\u0131\u011f<\/strong>\u0131\u2019n\u0131n kanun yarar\u0131na temyiz ba\u015fvurusu \u00fczerine dosyay\u0131 inceleyen <strong>Dan\u0131\u015ftay 7. Dairesi,<\/strong> davan\u0131n esas\u0131n\u0131n incelenmesi gerekti\u011fine h\u00fckmetti.<\/p>\n<p>Kararda, vergi kesintisinin idarece tahsil amac\u0131yla ger\u00e7ekle\u015ftirilen bir i\u015flem oldu\u011fu, bu nedenle uyu\u015fmazl\u0131\u011f\u0131n vergi mahkemesinin g\u00f6rev alan\u0131na girdi\u011fi vurguland\u0131. Mahkemenin davay\u0131 usulden reddetmesinin hukuka uygun olmad\u0131\u011f\u0131 belirtilerek karar, h\u00fckm\u00fcn sonu\u00e7lar\u0131na etkili olmamak \u00fczere kanun yarar\u0131na bozuldu. <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><strong>2023 VE 2025 D\u00dcZENLEMELER\u0130 DE DE\u011eERLEND\u0130R\u0130LD\u0130<\/strong><\/p>\n<p><strong>Dan\u0131\u015ftay karar\u0131nda, 2023 y\u0131l\u0131nda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong>\u2019n\u0131n fiziki teslimats\u0131z alt\u0131n i\u015flemlerine ili\u015fkin yaz\u0131s\u0131n\u0131n iptal edilmesi, ard\u0131ndan <strong>15 Mart 2025<\/strong> tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren <strong>Cumhurba\u015fkan\u0131 Karar\u0131<\/strong> ile k\u0131ymetli maden depo hesaplar\u0131nda fiziki teslimat olmadan yap\u0131lan i\u015flemlerin kambiyo i\u015flemi say\u0131lmas\u0131na ili\u015fkin yeni d\u00fczenleme de ayr\u0131nt\u0131l\u0131 \u015fekilde ele al\u0131nd\u0131.<\/p>\n<p>Daire, somut uyu\u015fmazl\u0131kta ortaya \u00e7\u0131kan yeni hukuki durumun dikkate al\u0131narak davan\u0131n esas\u0131n\u0131n incelenmesi gerekti\u011fine dikkat \u00e7ekti. <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><strong>KARAR EMSAL N\u0130TEL\u0130\u011e\u0130 TA\u015eIYOR<\/strong><\/p>\n<p>Karar, banka hesaplar\u0131 \u00fczerinden ger\u00e7ekle\u015ftirilen kaydi alt\u0131n al\u0131m-sat\u0131m i\u015flemlerinde uygulanan <strong>BSMV<\/strong> kesintilerine ili\u015fkin a\u00e7\u0131lacak benzer davalar a\u00e7\u0131s\u0131ndan emsal niteli\u011fi ta\u015f\u0131yor. Ancak bu karar<strong> \u201ckanun yarar\u0131na bozma\u201d<\/strong> niteli\u011finde oldu\u011fundan, yaln\u0131zca hukuki uygulaman\u0131n birli\u011fini sa\u011flamaya y\u00f6nelik olup taraflar\u0131n kesinle\u015fmi\u015f h\u00fckm\u00fcn\u00fc do\u011frudan de\u011fi\u015ftirmiyor. <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<p><strong>ET\u0130KETLER:#Dan\u0131\u015ftay #ResmiGazete #Alt\u0131n #BSMV #Vergi #VergiMahkemesi #Banka #SonTV<\/strong><\/p>\n<p>Dan\u0131\u015ftay 7. Dairesi, banka hesaplar\u0131 \u00fczerinden fiziki teslimat olmadan yap\u0131lan kaydi alt\u0131n al\u0131m i\u015flemlerinden kesilen banka ve sigorta muameleleri vergisi (BSMV) nedeniyle a\u00e7\u0131lan davada dikkat \u00e7eken bir karara imza att\u0131. Resm\u00ee Gazete\u2019de yay\u0131mlanan kararla, \u0130stanbul 14. Vergi Mahkemesi\u2019nin davay\u0131 incelemeden reddeden karar\u0131 kanun yarar\u0131na bozuldu.\u00a0<a href=\"https:\/\/www.son.tv\/danistaydan-altin-hesabi-karari-bankalarin-vergi-kesintisi-davasinda-emsal-bozma\/\" target=\"_blank\" class=\"feedzy-rss-link-icon\">Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SON.TV\/\u0130STANBUL DANI\u015eTAY\u2019DAN EMSAL N\u0130TEL\u0130\u011e\u0130NDE KARAR 27 Haziran 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Dan\u0131\u015ftay 7. Dairesi\u2019nin E:2026\/1054, K:2026\/1847 say\u0131l\u0131 karar\u0131nda, banka nezdindeki alt\u0131n hesab\u0131 \u00fczerinden fiziki teslimat olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirilen kaydi alt\u0131n al\u0131m i\u015flemi nedeniyle kesilen 97,96 TL tutar\u0131ndaki BSMV\u2019nin iadesine ili\u015fkin davada \u00f6nemli de\u011ferlendirmelerde bulunuldu. Karara konu olayda davac\u0131, banka taraf\u0131ndan kesilen verginin hukuka ayk\u0131r\u0131 oldu\u011funu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-34807","post","type-post","status-publish","format-standard","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/34807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/comments?post=34807"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/34807\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=34807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=34807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=34807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}