\u00a0<\/p>\n
SON.TV\/ANKARA<\/strong><\/p>\n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, 4 Temmuz 2026 tarihli Resm\u00ee Gazete<\/strong>\u2019de yay\u0131mlanan E:2026\/1, K:2026\/8 say\u0131l\u0131 karar\u0131yla, b\u00f6lge idare mahkemeleri aras\u0131nda ayn\u0131 konuda olu\u015fan g\u00f6r\u00fc\u015f ayr\u0131l\u0131\u011f\u0131n\u0131 giderdi. Karar, vergi hukukunda tebligat uygulamalar\u0131na ili\u015fkin \u00f6nemli bir i\u00e7tihat niteli\u011fi ta\u015f\u0131yor.<\/p>\n \u0130K\u0130 MAHKEME AYNI KONUDA FARKLI KARAR VERD\u0130<\/strong><\/p>\n Uyu\u015fmazl\u0131k, Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:485)<\/strong> ekindeki tebligat pusulas\u0131 \u00f6rne\u011fine g\u00f6re yap\u0131lan tebligatlar\u0131n hukuka uygun olup olmad\u0131\u011f\u0131 konusunda ortaya \u00e7\u0131kt\u0131.<\/p>\n Ankara B\u00f6lge \u0130dare Mahkemesi 5. Vergi Dava Dairesi,<\/strong> s\u00f6z konusu tebligatlar\u0131n usule uygun oldu\u011funa karar verirken, \u0130stanbul B\u00f6lge \u0130dare Mahkemesi 6. Vergi Dava Dairesi<\/strong> ise ayn\u0131 d\u00fczenlemenin m\u00fckellef a\u00e7\u0131s\u0131ndan yeterli hukuki g\u00fcvence sa\u011flamad\u0131\u011f\u0131 gerek\u00e7esiyle aksi y\u00f6nde h\u00fck\u00fcm kurdu.<\/p>\n Kararlar aras\u0131ndaki farkl\u0131l\u0131\u011f\u0131n giderilmesi istemi \u00fczerine dosya Dan\u0131\u015ftay Vergi Dava Daireleri<\/strong> Kurulu\u2019<\/strong>nun g\u00fcndemine ta\u015f\u0131nd\u0131.<\/p>\n VERG\u0130 TEBL\u0130GATLARI AYRINTILI \u0130NCELEND\u0130<\/strong><\/p>\n Kurul, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 101 ve 102\u2019nci maddeleri ile bu maddelere dayan\u0131larak \u00e7\u0131kar\u0131lan Vergi<\/strong> Usul Kanunu Genel Tebli\u011fi<\/strong> h\u00fck\u00fcmlerini ayr\u0131nt\u0131l\u0131 \u015fekilde de\u011ferlendirdi.<\/p>\n Kararda, tebligat\u0131n yaln\u0131zca bilgi verme de\u011fil, ayn\u0131 zamanda hukuki i\u015flemin usul\u00fcne uygun yap\u0131ld\u0131\u011f\u0131n\u0131 belgelendirme i\u015flevi bulundu\u011fu vurguland\u0131.<\/strong> Tebligat i\u015fleminin hukuki g\u00fcvenlik ve hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fc bak\u0131m\u0131ndan ta\u015f\u0131d\u0131\u011f\u0131 \u00f6nem de ayr\u0131nt\u0131l\u0131 olarak ele al\u0131nd\u0131.<\/p>\n ANAYASA MAHKEMES\u0130 KARARI DA D\u0130KKATE ALINDI<\/strong><\/p>\n Dan\u0131\u015ftay<\/strong>, karar\u0131nda Anayasa Mahkemesi\u2019<\/strong>nin 22 Eyl\u00fcl 2021 tarihli karar\u0131na da yer verdi.<\/p>\n Kurul, Anayasa Mahkemesi\u2019<\/strong>nin daha \u00f6nce tebligat sistemine ili\u015fkin yapt\u0131\u011f\u0131 de\u011ferlendirmelerde, mevcut d\u00fczenlemenin mahkemeye eri\u015fim hakk\u0131n\u0131 ihlal etmedi\u011fi ve yeterli hukuki g\u00fcvenceleri i\u00e7erdi\u011fi y\u00f6n\u00fcndeki tespitlerini dikkate ald\u0131.<\/p>\n Bu nedenle tebligat pusulas\u0131 \u00f6rne\u011finin, muhatab\u0131n i\u015flemden haberdar olmas\u0131n\u0131 sa\u011flayacak g\u00fcvenceleri i\u00e7erdi\u011fi ve usul\u00fcne uygun tebligat\u0131n ispat\u0131 bak\u0131m\u0131ndan yeterli oldu\u011fu sonucuna ula\u015f\u0131ld\u0131.<\/p>\n DANI\u015eTAY OY \u00c7OKLU\u011eUYLA NOKTAYI KOYDU<\/strong><\/p>\n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu<\/strong>, uyu\u015fmazl\u0131\u011fa konu eski tebligat pusulas\u0131 \u00f6rne\u011fine g\u00f6re yap\u0131lan tebligatlar\u0131n, 213 say\u0131l\u0131 Vergi Usul Kanunu<\/strong>\u2019nun 7061 say\u0131l\u0131 Kanun\u2019la de\u011fi\u015ftirilen 102\u2019nci maddesinin be\u015finci f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen usule uygun oldu\u011funa h\u00fckmetti.<\/p>\n Kurul, 13 May\u0131s 2026<\/strong> tarihinde verdi\u011fi kararla Ankara B\u00f6lge \u0130dare Mahkemesi<\/strong>\u2019nin benimsedi\u011fi hukuki g\u00f6r\u00fc\u015f do\u011frultusunda i\u00e7tihat farkl\u0131l\u0131\u011f\u0131n\u0131 giderdi. Karar oy \u00e7oklu\u011fuyla kesin olarak al\u0131nd\u0131.<\/p>\n EMSAL N\u0130TEL\u0130\u011e\u0130 TA\u015eIYOR<\/strong><\/p>\n Resm\u00ee Gazete<\/strong>\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren karar\u0131n, bundan sonra vergi tebligatlar\u0131na ili\u015fkin a\u00e7\u0131lacak davalarda \u00f6nemli bir emsal olu\u015fturmas\u0131 bekleniyor. Kararla birlikte, eski tebligat pusulas\u0131 \u00f6rne\u011fine g\u00f6re yap\u0131lan i\u015flemlerin hukuken ge\u00e7erli oldu\u011fu y\u00f6n\u00fcnde i\u00e7tihat birli\u011fi sa\u011flanm\u0131\u015f oldu.<\/p>\n ET\u0130KETLER:#Dan\u0131\u015ftay #Vergi #VergiDavalar\u0131 #VergiUsulKanunu #Tebligat #ResmiGazete #Yarg\u0131 #SonTV<\/strong><\/p>\n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, vergi tebligatlar\u0131na ili\u015fkin uzun s\u00fcredir farkl\u0131 uygulamalara neden olan uyu\u015fmazl\u0131\u011f\u0131 karara ba\u011flad\u0131. Resm\u00ee Gazete\u2019de yay\u0131mlanan kararla, eski tebligat pusulas\u0131 \u00f6rne\u011fine g\u00f6re yap\u0131lan tebligatlar\u0131n 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019na uygun oldu\u011fu h\u00fckme ba\u011fland\u0131. Karar, vergi davalar\u0131nda emsal niteli\u011fi ta\u015f\u0131yor.\u00a0Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":" \u00a0 SON.TV\/ANKARA Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, 4 Temmuz 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan E:2026\/1, K:2026\/8 say\u0131l\u0131 karar\u0131yla, b\u00f6lge idare mahkemeleri aras\u0131nda ayn\u0131 konuda olu\u015fan g\u00f6r\u00fc\u015f ayr\u0131l\u0131\u011f\u0131n\u0131 giderdi. Karar, vergi hukukunda tebligat uygulamalar\u0131na ili\u015fkin \u00f6nemli bir i\u00e7tihat niteli\u011fi ta\u015f\u0131yor. \u0130K\u0130 MAHKEME AYNI KONUDA FARKLI KARAR VERD\u0130 Uyu\u015fmazl\u0131k, Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:485) ekindeki […]<\/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-35672","post","type-post","status-publish","format-standard","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/35672","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=35672"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/35672\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=35672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=35672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=35672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}