{"id":8180,"date":"2024-10-05T17:01:27","date_gmt":"2024-10-05T14:01:27","guid":{"rendered":"https:\/\/oner.av.tr\/?p=8180"},"modified":"2025-01-11T18:27:36","modified_gmt":"2025-01-11T15:27:36","slug":"vergi-hukukunda-ispat-ve-delil","status":"publish","type":"post","link":"https:\/\/oner.av.tr\/en\/vergi-hukukunda-ispat-ve-delil\/","title":{"rendered":"Vergi Hukukunda \u0130spat ve Delil"},"content":{"rendered":"

\u0130spat Nedir?<\/span><\/strong><\/h2>\n

Hukukta ispat, bir vak\u0131an\u0131n do\u011frulu\u011funa mahkemeyi ve\/veya idareyi inand\u0131rmakt\u0131r. Kanunlar\u0131n izin verdi\u011fi delillerle ispat ger\u00e7ekle\u015febilir. \u0130spat bir s\u00fcre\u00e7ten olu\u015fur.<\/p>\n

Vergi Hukukunda \u0130spat ve Delil<\/span><\/strong><\/h2>\n

Vergi hukukunda ispat ve delil durumu i\u00e7in 213 Say\u0131l\u0131 Vergi Usul Kanunu 3. madde B f\u0131kras\u0131na bakmak gerekir:<\/p>\n

VUK. m.3-B)<\/strong> \u0130spat: Vergilendirmede vergiyi do\u011furan olay ve bu olaya, ili\u015fkin muamelelerin ger\u00e7ek mahiyeti esast\u0131r. <\/em>
\nVergiyi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyeti yemin hari\u00e7 her t\u00fcrl\u00fc delille ispatlanabilir. \u015eu kadar ki, vergiyi do\u011furan olayla ilgisi tabii ve a\u00e7\u0131k bulunmayan \u015fahit ifadesi ispatlama vas\u0131tas\u0131 olarak kullan\u0131lamaz.<\/em><\/p>\n

\u0130ktisadi, ticari ve teknik icaplara uymayan veya olay\u0131n \u00f6zelli\u011fine g\u00f6re normal ve mutad olmayan bir durumun iddia olunmas\u0131 halinde ispat k\u00fclfeti bunu iddia eden tarafa aittir.<\/em><\/p>\n

Vergi hukukunda delil t\u00fcrleri;<\/strong> bilirki\u015fi raporlar\u0131, uzman g\u00f6r\u00fc\u015f\u00fc (m\u00fctalaa), ke\u015fif, m\u00fckellef beyan\u0131, tan\u0131k ifadesi (olayla ilgilisi olan), evraklar, tutanak, tutulmas\u0131 zorunlu olan veya olmayan defterler, vb.<\/p>\n

VUK 3. maddesine g\u00f6re; yemin hari\u00e7 her t\u00fcrl\u00fc delil davada ispat olarak kullan\u0131labilir. Deliller i\u00e7in herhangi bir s\u0131n\u0131rlama getirilmemi\u015ftir. Uyu\u015fmazl\u0131\u011f\u0131n amac\u0131na uygun her t\u00fcrl\u00fc delil, ispat vas\u0131tas\u0131 olarak kullan\u0131labilir. Vergi hukukundaki delillerin somut delillere dayanmas\u0131 gerekmektedir.<\/p>\n

Vergi hukukunda\/yarg\u0131lamas\u0131nda tan\u0131k beyan\u0131n\u0131n ge\u00e7erli olabilmesi i\u00e7in tan\u0131\u011f\u0131n vergiyi do\u011furan olayla ilgisinin olmas\u0131 gerekmektedir. Tan\u0131\u011f\u0131n olayla ilgisi ya do\u011frudan olmal\u0131d\u0131r ya da ekonomik olarak kendisini ilgilendirmelidir.<\/p>\n

Vergi Hukukunda \u0130spat Y\u00fck\u00fc<\/span><\/strong><\/h2>\n

Vergi hukukunda ispat, bir vergisel i\u015flemdeki maddi olay\u0131n ara\u00e7 olarak delillerden yararlanmak suretiyle ortaya konulmas\u0131d\u0131r.<\/p>\n

\u0130ktisadi, ticari ve teknik icaplara uymayan veya olay\u0131n \u00f6zelli\u011fine g\u00f6re normal ve mutad olmayan bir durumun iddia olunmas\u0131 halinde ispat k\u00fclfeti bunu iddia eden tarafa aittir. (VUK m.3-B)<\/em><\/p>\n

Madde f\u0131kras\u0131nda belirtildi\u011fi gibi ispat y\u00fck\u00fc iddia edene aittir. Yani ispat y\u00fck\u00fc hem m\u00fckellefe\/sorumluya hem de vergi idaresine aittir.<\/p>\n

Vergi Hukukunda Delil ve \u0130spat \u0130le \u0130lgili Dan\u0131\u015ftay Kararlar\u0131<\/span><\/strong><\/h2>\n

Dan\u0131\u015ftay VD.VERG\u0130 DAVA DA\u0130RELER\u0130 KURULU Esas:2021-1080 Karar:2023-339<\/strong><\/em>
\nm\u00fckellefin bir tak\u0131m vergisel \u00f6devlerin yerine getirmemesi gibi hususlar m\u00fckelleflere bir tak\u0131m m\u00fceyyideler uygulanmas\u0131n\u0131 gerektirir durumlar olsa da, faaliyette bulunmad\u0131\u011f\u0131na, yani d\u00fczenledi\u011fi t\u00fcm faturalar\u0131n sahte oldu\u011funa tek ba\u015f\u0131na kan\u0131t olamayaca\u011f\u0131ndan, bu m\u00fckellef taraf\u0131ndan davac\u0131ya d\u00fczenlenen faturalar\u0131n, somut ara\u015ft\u0131rma ve tespitlere dayal\u0131 somut verilere dayan\u0131lmadan, ger\u00e7ek bir mal teslimi ve hizmet ifas\u0131na dayanmad\u0131\u011f\u0131 kabul edilerek davac\u0131 ad\u0131na yap\u0131lan vergi ziya\u0131 cezal\u0131 tarhiyatta hukuka uygunluk bulunmamaktad\u0131r.<\/p>\n

Dan\u0131\u015ftay 3.DA\u0130RE Esas:2020-4744 Karar:2021-214<\/strong><\/em>
\nDavac\u0131n\u0131n sadece el defterinde ad\u0131n\u0131n ge\u00e7mesi d\u0131\u015f\u0131nda hukuken itibar edilebilir ve somut delillerle bu organizasyonda yer ald\u0131\u011f\u0131n\u0131n kan\u0131tland\u0131\u011f\u0131ndan s\u00f6z etmek m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Dan\u0131\u015ftay VD.VERG\u0130 DAVA DA\u0130RELER\u0130 KURULU Esas:2023-153 Karar:2024-32<\/strong><\/em>
\nDavac\u0131n\u0131n kay\u0131tlar\u0131na intikal ettirdi\u011fi faturalar\u0131n sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 oldu\u011funun tespiti halinde bu faturalar\u0131 vergiden muaf esnaftan yapt\u0131\u011f\u0131 al\u0131\u015fveri\u015fi gizlemek maksad\u0131yla kulland\u0131\u011f\u0131n\u0131n kabul\u00fc gerekmektedir. Al\u0131mlar\u0131n vergiden muaf esnaftan yap\u0131lmad\u0131\u011f\u0131na ili\u015fkin iddian\u0131n ispat y\u00fck\u00fc<\/strong> de davac\u0131ya ait olacakt\u0131r. Bu durumda Vergi Mahkemesince davac\u0131n\u0131n faturalar\u0131n\u0131 kay\u0131tlar\u0131na intikal ettirdi\u011fi belirtilen m\u00fckellef hakk\u0131nda yap\u0131lan tespitlerin de\u011ferlendirilmesi suretiyle yeniden karar verilmesi gerekmektedir.<\/p>\n

T.C. Dan\u0131\u015ftay VD.VERG\u0130 DAVA DA\u0130RELER\u0130 KURULU Esas:2008-664 Karar:2009-199<\/em><\/strong>
\nVergi Usul Kanununun, vergilendirmede vergiyi do\u011furan olay\u0131n ger\u00e7ek mahiyetinin esas olaca\u011f\u0131n\u0131 ve bunun, yemin hari\u00e7 her t\u00fcrl\u00fc kan\u0131tla ispatlanabilece\u011fini \u00f6ng\u00f6ren 3 \u00fcnc\u00fc maddesinin (B) bendinin son f\u0131kras\u0131nda yer alan, iktisadi, ticari ve teknik gereklere uygun d\u00fc\u015fmeyen ve olay\u0131n \u00f6zelli\u011fine g\u00f6re normal ve mutad olmayan bir durumun, iddia eden taraf\u0131ndan kan\u0131tlanmas\u0131 gerekti\u011fi yolundaki kural gere\u011fince, kurumun hesap ve i\u015flemlerinin, kurum kazanc\u0131n\u0131n do\u011fru olarak saptand\u0131\u011f\u0131n\u0131 g\u00f6sterecek \u015fekilde d\u00fczenlendi\u011fi hallerde, bu kazanc\u0131n da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131 kan\u0131tlama y\u00fck\u00fc vergi idaresine ait olmakla birlikte, davac\u0131 \u015firketin has\u0131lat\u0131n\u0131n bir k\u0131sm\u0131n\u0131 yasal kay\u0131tlar\u0131 d\u0131\u015f\u0131nda b\u0131rakarak ve ger\u00e7ekten yapmad\u0131\u011f\u0131 harcamalara ait faturalar\u0131 maliyet kay\u0131tlar\u0131na dahil ederek kurum kazanc\u0131n\u0131 gizledi\u011fi olayda, kay\u0131t ve beyan d\u0131\u015f\u0131 b\u0131rak\u0131lan kazanc\u0131n da\u011f\u0131t\u0131lmayarak \u015firket t\u00fczel ki\u015fili\u011fi b\u00fcnyesinde tutuldu\u011funu kan\u0131tlama y\u00fck\u00fcn\u00fcn vergi idaresine de\u011fil, davac\u0131ya d\u00fc\u015ft\u00fc\u011f\u00fc a\u00e7\u0131kt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130spat Nedir? Hukukta ispat, bir vak\u0131an\u0131n do\u011frulu\u011funa mahkemeyi ve\/veya idareyi inand\u0131rmakt\u0131r. Kanunlar\u0131n izin verdi\u011fi delillerle ispat ger\u00e7ekle\u015febilir. \u0130spat bir s\u00fcre\u00e7ten olu\u015fur. Vergi Hukukunda \u0130spat ve Delil Vergi hukukunda ispat ve delil durumu i\u00e7in 213 Say\u0131l\u0131 Vergi Usul Kanunu 3. madde B f\u0131kras\u0131na bakmak gerekir: VUK. m.3-B) \u0130spat: Vergilendirmede vergiyi do\u011furan olay ve bu olaya, ili\u015fkin […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[123,122],"class_list":["post-8180","post","type-post","status-publish","format-standard","hentry","category-vergi-hukuku-kategori","tag-vergi-delili","tag-vergi-ispati"],"yoast_head":"\nVergi Hukukunda \u0130spat ve Delil - Bak\u0131rk\u00f6y Lawyer and Law Office \u2013 \u00d6ner Law and Consultancy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oner.av.tr\/en\/vergi-hukukunda-ispat-ve-delil\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Hukukunda \u0130spat ve Delil\" \/>\n<meta property=\"og:description\" content=\"\u0130spat Nedir? Hukukta ispat, bir vak\u0131an\u0131n do\u011frulu\u011funa mahkemeyi ve\/veya idareyi inand\u0131rmakt\u0131r. Kanunlar\u0131n izin verdi\u011fi delillerle ispat ger\u00e7ekle\u015febilir. \u0130spat bir s\u00fcre\u00e7ten olu\u015fur. 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