{"id":41274,"date":"2026-08-23T20:53:11","date_gmt":"2026-08-23T20:53:11","guid":{"rendered":"https:\/\/www.abchukuk.com\/index.php\/2026\/08\/23\/danistaydan-emsal-otv-karari-t3-traktor-mu-atv-mi-teknik-incelemeyle-belirlenecek-2\/"},"modified":"2026-08-23T20:53:11","modified_gmt":"2026-08-23T20:53:11","slug":"danistaydan-emsal-otv-karari-t3-traktor-mu-atv-mi-teknik-incelemeyle-belirlenecek-2","status":"publish","type":"post","link":"https:\/\/www.abchukuk.com\/index.php\/2026\/08\/23\/danistaydan-emsal-otv-karari-t3-traktor-mu-atv-mi-teknik-incelemeyle-belirlenecek-2\/","title":{"rendered":"Dan\u0131\u015ftay\u2019dan emsal \u00d6TV karar\u0131: T3 trakt\u00f6r m\u00fc ATV mi teknik incelemeyle belirlenecek!"},"content":{"rendered":"

SON.TV\/ANKARA<\/strong><\/p>\n

Vergi mahkemeleri ve b\u00f6lge idare mahkemelerinde farkl\u0131 kararlar\u0131n \u00e7\u0131kmas\u0131na neden olan \u201cT3-Trakt\u00f6r m\u00fc, ATV mi?\u201d tart\u0131\u015fmas\u0131na Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu y\u00f6n verdi.<\/strong><\/p>\n

\u0130stanbul B\u00f6lge \u0130dare Mahkemesi Ba\u015fkanlar Kurulun<\/strong>un ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesi istemini inceleyen Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu<\/strong>, ara\u00e7lar\u0131n \u00d6TV<\/strong>\u2019ye tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenebilmesi i\u00e7in \u00f6ncelikle ger\u00e7ek G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu<\/strong>nun, yani GT\u0130P\u2019inin ortaya konulmas\u0131 gerekti\u011fine h\u00fckmetti.<\/p>\n

KARAR 18 TEMMUZ\u2019DA RESM\u00ce GAZETE\u2019DE YAYIMLANDI<\/strong><\/p>\n

Dan\u0131\u015ftay Vergi Dava Daireleri Kurulunun E:2026\/2, K:2026\/9 say\u0131l\u0131 karar\u0131 10 Haziran 2026 tarihinde oybirli\u011fiyle verildi.<\/strong><\/p>\n

Karar, 18 Temmuz 2026 tarihli ve 33313 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mland\u0131.\u00a0<\/strong><\/p>\n

T3-TRAKT\u00d6R OLARAK TESC\u0130L ED\u0130LD\u0130, VERG\u0130 \u0130DARES\u0130 ATV DED\u0130<\/strong><\/p>\n

Uyu\u015fmazl\u0131\u011f\u0131n merkezinde, tip onay ve \u00e7e\u015fitli kay\u0131tlar\u0131nda \u201cT3-Trakt\u00f6r\u201d<\/strong> olarak de\u011ferlendirilen ancak vergi incelemelerinde ATV<\/strong> oldu\u011fu ileri s\u00fcr\u00fclen ara\u00e7lar bulunuyor.<\/p>\n

Baz\u0131 ara\u00e7lar\u0131n nihai t\u00fcketicilere \u00d6TV<\/strong> hesaplanmadan sat\u0131lmas\u0131 \u00fczerine vergi incelemeleri yap\u0131ld\u0131 ve ara\u00e7lar\u0131n 87.03 GT\u0130P<\/strong> kapsam\u0131nda ATV<\/strong> niteli\u011finde oldu\u011fu de\u011ferlendirilerek cezal\u0131 \u00d6TV<\/strong> tarhiyatlar\u0131 ger\u00e7ekle\u015ftirildi.<\/p>\n

M\u00fckellefler ise ara\u00e7lar\u0131n teknik \u00f6zellikleri itibar\u0131yla trakt\u00f6r oldu\u011funu, uygunluk ve tescil belgelerinde de bu y\u00f6nde kay\u0131t bulundu\u011funu ileri s\u00fcrerek s\u00f6z konusu tarhiyatlara kar\u015f\u0131 dava a\u00e7t\u0131.<\/p>\n

MAHKEMELERDEN B\u0130RB\u0130R\u0130NE AYKIRI KARARLAR \u00c7IKTI<\/strong><\/p>\n

Uyu\u015fmazl\u0131klar\u0131n farkl\u0131 mahkemelere ta\u015f\u0131nmas\u0131n\u0131n ard\u0131ndan b\u00f6lge idare mahkemelerinin vergi dava dairelerinden birbirinden farkl\u0131 sonu\u00e7lar \u00e7\u0131kt\u0131.<\/p>\n

Baz\u0131 kararlar vergi idaresinin ATV<\/strong> de\u011ferlendirmesini esas al\u0131rken, baz\u0131 mahkemeler ara\u00e7lar\u0131n teknik \u00f6zelliklerinin yeterince ara\u015ft\u0131r\u0131lmad\u0131\u011f\u0131n\u0131 ve yaln\u0131zca ithalat beyannamesindeki GT\u0130P<\/strong> kayd\u0131ndan hareket edilemeyece\u011fini de\u011ferlendirdi.<\/p>\n

Ortaya \u00e7\u0131kan karar farkl\u0131l\u0131\u011f\u0131 \u00fczerine \u0130stanbul B\u00f6lge \u0130dare Mahkemesi Ba\u015fkanlar Kurulu<\/strong>, ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesi i\u00e7in dosyay\u0131 Dan\u0131\u015ftay Vergi Dava Daireleri Kuruluna<\/strong> ta\u015f\u0131d\u0131.<\/p>\n

DANI\u015eTAY: \u00d6NCE ARACIN GER\u00c7EK GT\u0130P\u2019\u0130 BEL\u0130RLENECEK<\/strong><\/p>\n

Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu,<\/strong> uyu\u015fmazl\u0131\u011f\u0131n \u00e7\u00f6z\u00fcm\u00fcn\u00fcn \u00f6ncelikle ara\u00e7lar\u0131n hangi GT\u0130P numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\u0131 gerekti\u011finin belirlenmesine ba\u011fl\u0131 oldu\u011funa dikkat \u00e7ekti.<\/p>\n

Kurula g\u00f6re mahkemelerin, vergi inceleme raporunda veya ithalat beyannamesinde belirtilen s\u0131n\u0131fland\u0131rmayla yetinmeden arac\u0131n teknik \u00f6zelliklerini incelemesi gerekiyor.<\/p>\n

Bu inceleme sonucunda arac\u0131n 87.01 kapsam\u0131nda trakt\u00f6r m\u00fc yoksa 87.03 kapsam\u0131nda ATV<\/strong> mi oldu\u011fu belirlendikten sonra cezal\u0131 \u00d6TV<\/strong> tarhiyat\u0131n\u0131n hukuka uygun olup olmad\u0131\u011f\u0131 denetlenebilecek.<\/p>\n

\u201cRESEN ARA\u015eTIRMA\u201d \u0130LKES\u0130NE VURGU<\/strong><\/p>\n

Karar\u0131n en dikkat \u00e7ekici b\u00f6l\u00fcmlerinden biri idari yarg\u0131daki \u201cresen ara\u015ft\u0131rma\u201d ilkesine yap\u0131lan vurgu oldu.<\/p>\n

2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 20. maddesi kapsam\u0131nda yarg\u0131 mercilerinin uyu\u015fmazl\u0131\u011f\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u00e7in gerekli ara\u015ft\u0131rmay\u0131 kendili\u011finden yapabilece\u011fine i\u015faret edildi.<\/p>\n

Buna g\u00f6re mahkemelerin G\u00fcmr\u00fck Tarife Cetveli<\/strong> \u0130zahnamesi ile G\u00fcmr\u00fck Tarife Cetveli A\u00e7\u0131klama Notlar\u0131n\u0131<\/strong> de\u011ferlendirmesi, dosyadaki teknik bilgileri incelemesi ve ihtiya\u00e7 duyulmas\u0131 halinde bilirki\u015fi incelemesi yapt\u0131rmas\u0131 gerekiyor.<\/p>\n

B\u0130L\u0130RK\u0130\u015e\u0130 HER DOSYADA ZORUNLU DE\u011e\u0130L<\/strong><\/p>\n

Dan\u0131\u015ftay<\/strong> karar\u0131nda bilirki\u015fi incelemesinin her uyu\u015fmazl\u0131kta otomatik olarak yap\u0131lmas\u0131 gerekti\u011fine ili\u015fkin bir h\u00fck\u00fcm bulunmuyor.<\/p>\n

Kurulun benimsedi\u011fi y\u00f6ntem, arac\u0131n GT\u0130P\u2019<\/strong>inin mevcut teknik belgeler ve mevzuat h\u00fck\u00fcmleriyle belirlenememesi halinde \u201cgerekirse bilirki\u015fi incelemesi yapt\u0131r\u0131lmas\u0131\u201d y\u00f6n\u00fcnde.<\/p>\n

Dolay\u0131s\u0131yla bilirki\u015fi incelemesi, teknik s\u0131n\u0131fland\u0131rman\u0131n mahkemece sa\u011fl\u0131kl\u0131 bi\u00e7imde yap\u0131lamad\u0131\u011f\u0131 dosyalarda ba\u015fvurulabilecek temel ara\u00e7lardan biri olacak.<\/p>\n

TRAKT\u00d6R \u0130LE ATV AYRIMINDA TEKN\u0130K KR\u0130TERLER \u00d6NEML\u0130<\/strong><\/p>\n

G\u00fcmr\u00fck Tarife Cetveli<\/strong> d\u00fczenlemelerinde trakt\u00f6rlerin temel niteli\u011fi, esas olarak ba\u015fka kara ta\u015f\u0131tlar\u0131n\u0131, cihazlar\u0131 veya y\u00fckleri \u00e7ekmek ya da itmek amac\u0131yla imal edilmi\u015f ara\u00e7lar olmalar\u0131.<\/p>\n

ATV<\/strong> niteli\u011findeki d\u00f6rt tekerlekli ara\u00e7lar\u0131n 87.01 kapsam\u0131nda trakt\u00f6r say\u0131labilmesi a\u00e7\u0131s\u0131ndan direksiyon sistemi, fren yap\u0131s\u0131, \u00e7ekme kapasitesi, s\u00fcr\u00fcc\u00fc koltu\u011fu, h\u0131z s\u0131n\u0131r\u0131, hidrolik tertibat, kuyruk mili ve geri vites gibi teknik \u00f6zellikler \u00f6nem ta\u015f\u0131yor.<\/p>\n

Mevzuatta belirtilen teknik \u00f6zelliklerin tamam\u0131n\u0131 kar\u015f\u0131lamayan \u201cher t\u00fcr arazi i\u00e7in d\u00f6rt tekerlekli ta\u015f\u0131tlar\u0131n\u201d 87.03 pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>\n

\u0130THALAT BEYANNAMES\u0130 TEK BA\u015eINA YETERL\u0130 DE\u011e\u0130L<\/strong><\/p>\n

Dan\u0131\u015ftay\u2019\u0131n karar\u0131na konu dosyalardan birinde vergi inceleme eleman\u0131n\u0131n, ara\u00e7lar\u0131n ithalat beyannamesinde 87.03.21 GT\u0130P<\/strong> numaras\u0131yla beyan edilmi\u015f olmas\u0131n\u0131 esas alarak ATV<\/strong> sonucuna ula\u015ft\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc.<\/p>\n

Buna kar\u015f\u0131l\u0131k m\u00fckellef, ara\u00e7lar\u0131n 87.01 pozisyonundaki teknik \u00f6zellikleri ta\u015f\u0131d\u0131\u011f\u0131n\u0131 ve uygunluk belgelerinde T3 trakt\u00f6r olarak g\u00f6sterildi\u011fini savundu.<\/p>\n

Dan\u0131\u015ftay<\/strong>\u2019\u0131n ortaya koydu\u011fu yakla\u015f\u0131m do\u011frultusunda, yaln\u0131zca ithalat a\u015famas\u0131ndaki GT\u0130P beyan\u0131n\u0131n esas al\u0131nmas\u0131 yerine arac\u0131n ger\u00e7ek teknik niteli\u011finin ara\u015ft\u0131r\u0131lmas\u0131 gerekiyor.<\/p>\n

\u00d6TV TARH\u0130YATININ KADER\u0130N\u0130 TEKN\u0130K SINIFLANDIRMA BEL\u0130RLEYECEK<\/p>\n

Kararla birlikte benzer uyu\u015fmazl\u0131klarda takip edilmesi gereken yarg\u0131sal y\u00f6ntem de netle\u015fmi\u015f oldu.<\/p>\n

\u00d6ncelikle arac\u0131n teknik \u00f6zellikleri G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi ve A\u00e7\u0131klama Notlar<\/strong>\u0131 kapsam\u0131nda incelenecek. Gerekti\u011finde teknik uzman veya bilirki\u015fiden g\u00f6r\u00fc\u015f al\u0131nacak.<\/p>\n

Arac\u0131n ger\u00e7ek GT\u0130P<\/strong>\u2019i kesin olarak belirlendikten sonra ise \u00d6TV<\/strong>\u2019ye tabi olup olmad\u0131\u011f\u0131 ve buna ba\u011fl\u0131 cezal\u0131 tarhiyat\u0131n hukuka uygunlu\u011fu de\u011ferlendirilecek.<\/p>\n

ATV VE UTV\u2019LER \u0130\u00c7\u0130N \u00d6TV D\u00dcZENLEMES\u0130 BULUNUYOR<\/strong><\/p>\n

\u00d6zel T\u00fcketim Vergisi Kanunu<\/strong>\u2019na ekli II say\u0131l\u0131 listede 87.01 pozisyonundaki trakt\u00f6rler genel olarak \u00d6TV<\/strong> kapsam\u0131nda bulunmamakla birlikte, ATV<\/strong> ve UTV<\/strong> niteli\u011findeki belirli ara\u00e7lar ayr\u0131ca \u00d6TV<\/strong> kapsam\u0131na al\u0131nm\u0131\u015f durumda.<\/p>\n

2021 y\u0131l\u0131nda yap\u0131lan kanuni d\u00fczenlemeyle 87.01 GT\u0130P alt\u0131nda yer alan ATV<\/strong> ve UTV<\/strong>\u2019ler i\u00e7in de \u00f6zel \u00d6TV<\/strong> d\u00fczenlemesi getirildi. Bu nedenle arac\u0131n hangi GT\u0130P\u2019e girdi\u011finin yan\u0131 s\u0131ra vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi tarihte y\u00fcr\u00fcrl\u00fckte bulunan mevzuat\u0131n da her uyu\u015fmazl\u0131kta ayr\u0131ca de\u011ferlendirilmesi gerekiyor.<\/p>\n

DANI\u015eTAY AYKIRILI\u011eI OYB\u0130RL\u0130\u011e\u0130YLE G\u0130DERD\u0130<\/strong><\/p>\n

Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu<\/strong> sonu\u00e7 olarak, \u00f6zel t\u00fcketim vergisi hesaplanmadan sat\u0131lan ara\u00e7lar\u0131n hangi GT\u0130P<\/strong> numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\u0131 gerekti\u011finin mahkeme taraf\u0131ndan teknik mevzuat \u00e7er\u00e7evesinde belirlenmesine ve gerekti\u011finde bilirki\u015fi incelemesi yap\u0131lmas\u0131na karar verdi.<\/p>\n

Kurul, ancak bu belirlemenin ard\u0131ndan cezal\u0131 \u00d6TV<\/strong> tarhiyat\u0131n\u0131n hukuka uygunlu\u011funun denetlenebilece\u011fini belirterek b\u00f6lge idare mahkemeleri aras\u0131ndaki ayk\u0131r\u0131l\u0131\u011f\u0131 bu y\u00f6nde giderdi.<\/p>\n

Karar 10 Haziran 2026 tarihinde oybirli\u011fiyle ve kesin olarak verildi.\u00a0<\/strong><\/p>\n

ET\u0130KETLER: #Dan\u0131\u015ftay #\u00d6TV #ATV #Trakt\u00f6r #T3Trakt\u00f6r #GT\u0130P #Vergi #VergiDavas\u0131 #Dan\u0131\u015ftayKarar\u0131 #VergiDavaDaireleriKurulu #ResmiGazete<\/strong><\/p>\n

Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, tip onay belgesinde \u201cT3-Trakt\u00f6r\u201d olarak g\u00f6sterilen ancak vergi idaresince ATV kapsam\u0131nda de\u011ferlendirilerek cezal\u0131 \u00d6TV tarhiyat\u0131na konu edilen ara\u00e7larla ilgili \u00f6nemli bir karara imza att\u0131. Kurul, arac\u0131n ger\u00e7ek g\u00fcmr\u00fck tarife pozisyonu teknik olarak belirlenmeden yaln\u0131zca ithalat beyannamesindeki s\u0131n\u0131fland\u0131rmadan hareketle vergilendirme yap\u0131lamayaca\u011f\u0131n\u0131 ortaya koydu.\u00a0Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":"

SON.TV\/ANKARA Vergi mahkemeleri ve b\u00f6lge idare mahkemelerinde farkl\u0131 kararlar\u0131n \u00e7\u0131kmas\u0131na neden olan \u201cT3-Trakt\u00f6r m\u00fc, ATV mi?\u201d tart\u0131\u015fmas\u0131na Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu y\u00f6n verdi. \u0130stanbul B\u00f6lge \u0130dare Mahkemesi Ba\u015fkanlar Kurulunun ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesi istemini inceleyen Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu, ara\u00e7lar\u0131n \u00d6TV\u2019ye tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenebilmesi i\u00e7in \u00f6ncelikle ger\u00e7ek G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonunun, yani GT\u0130P\u2019inin ortaya […]<\/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-41274","post","type-post","status-publish","format-standard","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/41274","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=41274"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/41274\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=41274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=41274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=41274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}