\u00a0<\/p>\n
SON.TV \/ ANKARA<\/strong><\/p>\n DANI\u015eTAY\u2019DAN EMSAL N\u0130TEL\u0130\u011e\u0130NDE KARAR<\/strong><\/p>\n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu<\/strong>, trakt\u00f6r olarak sat\u0131lan ancak ATV<\/strong> niteli\u011finde oldu\u011fu iddias\u0131yla hakk\u0131nda vergi ve ceza uygulanan ara\u00e7lara ili\u015fkin i\u00e7tihat niteli\u011finde bir karara imza att\u0131.<\/p>\n Karar, farkl\u0131 b\u00f6lge idare mahkemelerinin ayn\u0131 konuda verdi\u011fi \u00e7eli\u015fkili kararlar\u0131n giderilmesi istemi \u00fczerine al\u0131nd\u0131.\u00a0<\/span><\/p>\n TEKN\u0130K \u0130NCELEME ZORUNLULU\u011eU VURGULANDI<\/strong><\/p>\n Y\u00fcksek Mahkeme,<\/strong> bir arac\u0131n yaln\u0131zca ruhsat veya tip onay belgesindeki tan\u0131m\u0131na bak\u0131larak de\u011ferlendirme yap\u0131lamayaca\u011f\u0131n\u0131 belirtti.<\/p>\n Kararda, arac\u0131n ger\u00e7ekten trakt\u00f6r m\u00fc yoksa ATV mi oldu\u011funun; G\u00fcmr\u00fck Tarife Cetveli, tarife a\u00e7\u0131klama notlar\u0131 ve gerekti\u011finde bilirki\u015fi incelemesiyle teknik olarak belirlenmesi gerekti\u011fi ifade edildi.<\/strong> Bu inceleme tamamland\u0131ktan sonra uygulanan \u00d6TV<\/strong> ve vergi cezalar\u0131n\u0131n hukuka uygun olup olmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilebilece\u011fi vurguland\u0131.\u00a0<\/span><\/p>\n \u00d6TV UYGULAMASINDA KR\u0130T\u0130K AYRIM<\/strong><\/p>\n Uyu\u015fmazl\u0131\u011fa konu olayda, baz\u0131 ara\u00e7lar\u0131n tip onay belgelerinde T3 s\u0131n\u0131f\u0131 trakt\u00f6r<\/strong> olarak yer almas\u0131 nedeniyle \u00d6TV<\/strong> hesaplanmadan sat\u0131ld\u0131\u011f\u0131, idarenin ise bu ara\u00e7lar\u0131n fiilen ATV<\/strong> niteli\u011finde oldu\u011funu de\u011ferlendirerek vergi ve ceza uygulad\u0131\u011f\u0131 belirtildi.<\/p>\n Dan\u0131\u015ftay, bu t\u00fcr uyu\u015fmazl\u0131klarda teknik s\u0131n\u0131fland\u0131rma yap\u0131lmadan do\u011frudan vergi cezas\u0131 uygulanmas\u0131n\u0131n yeterli olmayaca\u011f\u0131na i\u015faret etti.\u00a0<\/span><\/p>\n KARAR EMSAL N\u0130TEL\u0130\u011e\u0130 TA\u015eIYOR<\/strong><\/p>\n Karar\u0131n, benzer \u00f6zellikteki ara\u00e7lara ili\u015fkin vergi uyu\u015fmazl\u0131klar\u0131nda yol g\u00f6sterici olmas\u0131 bekleniyor.<\/p>\n Dan\u0131\u015ftay<\/strong>\u2019\u0131n de\u011ferlendirmesi, idari yarg\u0131da resen ara\u015ft\u0131rma ilkesinin \u00f6nemini bir kez daha ortaya koyarken, teknik bilirki\u015fi incelemesinin vergi davalar\u0131nda belirleyici rol oynayaca\u011f\u0131n\u0131 da ortaya koydu. Trakt\u00f6rler \u00d6TV<\/strong> kapsam\u0131 d\u0131\u015f\u0131nda yer al\u0131rken, ATV<\/strong>\u2019lerde ise ilgili mevzuat kapsam\u0131nda \u00d6TV<\/strong> uygulan\u0131yor.\u00a0<\/span><\/p>\n ET\u0130KETLER: #Dan\u0131\u015ftay #\u00d6TV #ATV #Trakt\u00f6r #Vergi #VergiDavas\u0131 #VergiDavaDaireleriKurulu #ResmiGazete #Hukuk #SonTV<\/strong><\/p>\n \u00a0<\/p>\n Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, \u00d6TV uygulamas\u0131nda trakt\u00f6r ile ATV ayr\u0131m\u0131na ili\u015fkin emsal niteli\u011finde bir karara imza att\u0131. Karara g\u00f6re, bir arac\u0131n \u00d6TV\u2019ye tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenebilmesi i\u00e7in teknik \u00f6zelliklerinin bilirki\u015fi incelemesiyle tespit edilmesi ve g\u00fcmr\u00fck tarife cetveline g\u00f6re s\u0131n\u0131fland\u0131r\u0131lmas\u0131 gerekiyor.\u00a0Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":" \u00a0 SON.TV \/ ANKARA DANI\u015eTAY\u2019DAN EMSAL N\u0130TEL\u0130\u011e\u0130NDE KARAR Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, trakt\u00f6r olarak sat\u0131lan ancak ATV niteli\u011finde oldu\u011fu iddias\u0131yla hakk\u0131nda vergi ve ceza uygulanan ara\u00e7lara ili\u015fkin i\u00e7tihat niteli\u011finde bir karara imza att\u0131. Karar, farkl\u0131 b\u00f6lge idare mahkemelerinin ayn\u0131 konuda verdi\u011fi \u00e7eli\u015fkili kararlar\u0131n giderilmesi istemi \u00fczerine al\u0131nd\u0131.\u00a0 TEKN\u0130K \u0130NCELEME ZORUNLULU\u011eU VURGULANDI Y\u00fcksek Mahkeme, bir […]<\/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-37540","post","type-post","status-publish","format-standard","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37540","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=37540"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37540\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=37540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=37540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=37540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}