Eski\u015fehir’de Tepeba\u015f\u0131 Belediyesi’nin Kat\u0131 At\u0131k Vergisi’yle birlikte vatanda\u015ftan \u00f6demesini ald\u0131\u011f\u0131 7 bin 998 TL tutar\u0131ndaki Katma De\u011fer Vergisi (KDV), mahkeme karar\u0131yla iptal edildi.<\/p>\n
Tepeba\u015f\u0131 Belediye Ba\u015fkanl\u0131\u011f\u0131’nca 2025 y\u0131l\u0131n\u0131n farkl\u0131 d\u00f6nemlerine ait kat\u0131 at\u0131k bedeli \u00fczerinden tahakkuk ettirilen toplam 7 bin 998 TL tutar\u0131ndaki KDV’nin iptaline ili\u015fkin Eski\u015fehir 1. Vergi Mahkemesi’nde dava a\u00e7\u0131ld\u0131. A.\u0130. isimli davac\u0131, kamu hizmetlerinin kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nan bedellerin vergi niteli\u011finde oldu\u011fundan KDV’ye tabi olmad\u0131\u011f\u0131n\u0131 ve yap\u0131lan\u0131n yasaya ayk\u0131r\u0131 oldu\u011funu ileri s\u00fcrd\u00fc. Belediye yetkilileri ise, yap\u0131lan i\u015flemlerin usul ve yasaya uygun oldu\u011funu iddia ederek davan\u0131n reddedilmesi gerekti\u011fini savundu.<\/p>\n
KDV’nin davac\u0131ya geri \u00f6denmesine karar verildi<\/p>\n
Mahkeme heyeti taraf\u0131ndan yap\u0131lan incelemede, Kat\u0131 At\u0131k Bedeli \u00fczerinden hesaplanan KDV yetki y\u00f6n\u00fcnden hukuka uygun g\u00f6r\u00fclmedi. Bu sebeple bahse konu KDV bedelinin iptaline ve Avukatl\u0131k Asgari \u00dccret Tarifesi uyar\u0131nca belirlenen 30 bin TL vekalet \u00fccretinin daval\u0131 idare taraf\u0131ndan davac\u0131ya \u00f6denmesine karar verildi. Karara kar\u015f\u0131 istinaf yolunun kapal\u0131 oldu\u011fu belirtildi.<\/p>\n
“Mahkeme karar\u0131yla belediyenin hakl\u0131 olmad\u0131\u011f\u0131 ortaya \u00e7\u0131km\u0131\u015f oluyor”<\/p>\n
Al\u0131nan karara ili\u015fkin g\u00f6r\u00fc\u015f\u00fc al\u0131nan Avukat P\u0131nar Turhano\u011flu G\u00fcc\u00fcyener, “Kat\u0131 at\u0131k bedeli, \u015fehrimizi olduk\u00e7a rahats\u0131z etti. \u00c7ok y\u00fcksek mebla\u011flar geldi. \u00d6zellikle Tepeba\u015f\u0131 Belediyesi de, Odunpazar\u0131 Belediyesi de ayn\u0131 \u015fekilde; ancak i\u015f yerlerinden dolay\u0131 ciddi mebla\u011flar \u00f6demek zorunda kal\u0131nd\u0131. \u0130nsanlar bu tahakkuk fi\u015fleriyle ilgili dava a\u00e7mak isteyenler oldu. Bunlardan bir tanesiyle ilgili olarak bir karar \u00e7\u0131kt\u0131. Karar kesin; yani istinaf yolu da kapal\u0131. Kesin olarak verilmi\u015f bir karar. Bu kararda, KDV ile ilgili k\u0131sm\u0131 mahkeme iptal etti. Belediyeye, ‘Sen KDV isteyemezsin, yetkili de\u011filsin, Vergi Dairesi’nin yerine ge\u00e7erek KDV tahsilat\u0131 yapamazs\u0131n’ dedi. Ayn\u0131 zamanda da belediyeyi kar\u015f\u0131 vekalet \u00fccretine h\u00fckmetti. \u015eimdi buradan \u015f\u00f6yle bir sonu\u00e7 \u00e7\u0131karabiliriz: Belediyenin \u00f6zellikle ‘ben bunu almal\u0131y\u0131m’ dedi\u011fi noktada haklar\u0131 olmad\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz. Yani mahkeme karar\u0131yla art\u0131k hakl\u0131 olmad\u0131\u011f\u0131 ortaya \u00e7\u0131km\u0131\u015f oluyor. Yapt\u0131\u011f\u0131 tahsilatlar\u0131n b\u00fcy\u00fck bir k\u0131sm\u0131nda, \u00f6zellikle KDV ile ilgili k\u0131sm\u0131nda haks\u0131z. Art\u0131k geri kalan k\u0131sm\u0131 i\u00e7in de, anapara k\u0131sm\u0131 i\u00e7in de a\u00e7\u0131lan ve devam eden davalar var. Onlar\u0131n da s\u00fcre\u00e7 ve sonu\u00e7lar\u0131n\u0131 g\u00f6rece\u011fiz” ifadelerini kulland\u0131. – ESK\u0130\u015eEH\u0130R<\/p>\n","protected":false},"excerpt":{"rendered":"
Eski\u015fehir’de bir mahkeme, Tepeba\u015f\u0131 Belediyesi taraf\u0131ndan tahsil edilen 7 bin 998 TL tutar\u0131ndaki Katma De\u011fer Vergisi’ni iptal etti. Davac\u0131 A.\u0130., kat\u0131 at\u0131k bedelinin KDV’ye tabi olmad\u0131\u011f\u0131n\u0131 savunurken, mahkeme bu talebi kabul ederek KDV’nin geri \u00f6denmesine karar verdi.<\/p>\n","protected":false},"author":1,"featured_media":19511,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[372,425,424,3576,427],"class_list":["post-19510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-belediye","tag-dava","tag-karar","tag-kdv","tag-mahkeme"],"_links":{"self":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/19510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/comments?post=19510"}],"version-history":[{"count":1,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/19510\/revisions"}],"predecessor-version":[{"id":19512,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/19510\/revisions\/19512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/media\/19511"}],"wp:attachment":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/media?parent=19510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/categories?post=19510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/tags?post=19510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}