{"id":10738,"date":"2023-05-24T17:21:59","date_gmt":"2023-05-24T14:21:59","guid":{"rendered":"https:\/\/www.turkishpost.net\/ar\/?p=10738"},"modified":"2023-05-25T16:48:32","modified_gmt":"2023-05-25T13:48:32","slug":"pandemide-kesilen-cezalar-iade-edilecek","status":"publish","type":"post","link":"https:\/\/www.turkishpost.net\/ar\/pandemide-kesilen-cezalar-iade-edilecek\/","title":{"rendered":"Pandemide kesilen cezalar iade edilecek"},"content":{"rendered":"

(The Turkish Post) –<\/strong> Resmi Gazete’nin bug\u00fcnk\u00fc say\u0131s\u0131nda da yer alan karara g\u00f6re, \u0130zmir 4’\u00fcnc\u00fc \u0130dare Mahkemesi, Covid-19 tedbirleri kapsam\u0131nda bir ki\u015fiye uygulanan idari para cezas\u0131n\u0131n \u00f6deme emrinin iptali ve \u00f6denmi\u015f olan para cezas\u0131n\u0131n iadesi istemine ili\u015fkin dava kapsam\u0131nda AYM’ye ba\u015fvuruda bulundu.<\/p>\n

Mahkeme, 3 Kas\u0131m 2022 tarihli Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun’un ge\u00e7ici 4’\u00fcnc\u00fc maddesinde yer alan, “Tahsil edilmi\u015f olan idari para cezalar\u0131 iade edilmez” h\u00fckm\u00fcn\u00fcn iptalini talep etti.<\/p>\n

\u0130ptal ba\u015fvurusunda, s\u00f6z konusu madde i\u00e7eri\u011finde Covid-19 tedbirleri kapsam\u0131nda kesilen idari para cezalar\u0131n\u0131n ilgililere tebli\u011f edilmemesinin, tebli\u011f edilenlerin tahsilinden vazge\u00e7ilmesinin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, \u00f6denen cezalar\u0131n ise iade edilmeyece\u011finin h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131\u011f\u0131, bunun anayasaya ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fcld\u00fc.<\/p>\n

Ba\u015fvuruyu inceleyen AYM, belirtilen kanunda yer alan “Tahsil edilmi\u015f olan idari para cezalar\u0131 iade edilmez” h\u00fckm\u00fcn\u00fc iptal etti.<\/p>\n

AYM, Anayasa’daki e\u015fitlik ilkesine vurgu yapt\u0131<\/strong><\/p>\n

AYM’nin karar\u0131nda, Covid-19 salg\u0131n\u0131 d\u00f6neminde al\u0131nan tedbirlere uymayanlara, Kabahatler Kanunu ve Umumi H\u0131fz\u0131ss\u0131hha Kanunu gere\u011fi idari para cezalar\u0131n\u0131n uyguland\u0131\u011f\u0131 hat\u0131rlat\u0131larak, Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun’un y\u00fcr\u00fcrl\u00fc\u011fe girmesinin ard\u0131ndan ge\u00e7ici 4’\u00fcnc\u00fc madde kapsam\u0131nda hen\u00fcz \u00f6denmemi\u015f cezalardan vazge\u00e7ildi\u011fi, \u00f6denmi\u015f olanlar\u0131n ise geri \u00f6denmeyece\u011finin h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131\u011f\u0131 ifade edildi.<\/p>\n

Anayasa’da e\u015fitlik ilkesinin g\u00fcvence alt\u0131na al\u0131nd\u0131\u011f\u0131na i\u015faret edilerek, benzer durumda olanlara uygulanan farkl\u0131 d\u00fczenlemelerin nesnel ve makul bir temele dayanmas\u0131 gerekti\u011fine vurgu yap\u0131ld\u0131.<\/p>\n

Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesi sonras\u0131 cezalardan vazge\u00e7ilmi\u015fken, \u00f6nceden \u00f6denmi\u015f olan cezalar\u0131n geri \u00f6denmemesinin m\u00fclkiyet hakk\u0131 ba\u011flam\u0131nda e\u015fitlik ilkesine ayk\u0131r\u0131l\u0131k te\u015fkil etti\u011fi vurgulanarak, kural\u0131n iptaline karar verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"

(The Turkish Post) – Resmi Gazete’nin bug\u00fcnk\u00fc say\u0131s\u0131nda da yer alan karara g\u00f6re, \u0130zmir 4’\u00fcnc\u00fc \u0130dare Mahkemesi, Covid-19 tedbirleri kapsam\u0131nda bir ki\u015fiye uygulanan idari para cezas\u0131n\u0131n \u00f6deme emrinin iptali ve \u00f6denmi\u015f olan para cezas\u0131n\u0131n iadesi istemine ili\u015fkin dava kapsam\u0131nda AYM’ye ba\u015fvuruda bulundu. Mahkeme, 3 Kas\u0131m 2022 tarihli Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun […]<\/p>\n","protected":false},"author":2,"featured_media":10750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"DW T\u00fcrk\u00e7e","source_url":"https:\/\/www.dw.com\/tr\/pandemide-kesilen-cezalar-iade-edilecek\/a-65721669?maca=tur-rss-tur-all-1495-rdf","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"topbottom","share_float_style":"share-monocrhome","show_share_counter":"0","show_view_counter":"0","show_featured":"1","show_post_meta":"1","show_post_author":"0","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"0","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"1","zoom_button_out_step":"4","zoom_button_in_step":"4","show_post_tag":"1","show_prev_next_post":"0","show_popup_post":"1","number_popup_post":"2","show_author_box":"1","show_post_related":"1","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-715","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"8","hide":""},"jnews_override_bookmark_settings":{"override_bookmark_button":"0","override_show_bookmark_button":"0"},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[1,8],"tags":[717,1083,152,1946,3134,1422],"class_list":["post-10738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-son-haberler","category-turkiye","tag-anayasa-mahkemesi","tag-ceza","tag-covid-19","tag-iptal","tag-pandemi","tag-slider-manset"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts\/10738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/comments?post=10738"}],"version-history":[{"count":0,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/posts\/10738\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/media\/10750"}],"wp:attachment":[{"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/media?parent=10738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/categories?post=10738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.turkishpost.net\/ar\/wp-json\/wp\/v2\/tags?post=10738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}