{"id":778,"date":"2020-03-21T12:20:23","date_gmt":"2020-03-21T12:20:23","guid":{"rendered":"http:\/\/ozelhukukburosu.com\/?page_id=778"},"modified":"2020-03-21T12:20:23","modified_gmt":"2020-03-21T12:20:23","slug":"vergi-hukuku","status":"publish","type":"page","link":"https:\/\/ozelhukukburosu.com\/?page_id=778","title":{"rendered":"VERG\u0130 HUKUKU"},"content":{"rendered":"<p><strong>Vergi Hukuku Yapt\u0131r\u0131mlar\u0131<\/strong><\/p>\n<p>Anayasa&#8217;n\u0131n 73. maddesi \u201cHerkes, kamu giderlerini kar\u015f\u0131lamak \u00fczere, mali g\u00fcc\u00fcne g\u00f6re vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Vergi, resim ve har\u00e7lar ve benzeri mali y\u00fck\u00fcmler ancak kanunla konulur\u201d h\u00fckm\u00fcn\u00fc koymu\u015ftur. Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yasa h\u00fck\u00fcmlerine g\u00f6re yerine getirmeyen y\u00fck\u00fcml\u00fc hakk\u0131nda 4.11961 tarih ve 213 say\u0131l\u0131 Vergi Usul Kanunu 331&#8217;inci maddesine g\u00f6re vergi kayb\u0131 (vergi z\u0131ya\u0131) cezas\u0131 ve usuls\u00fczl\u00fck cezalar\u0131 ile di\u011fer cezalarla cezaland\u0131r\u0131l\u0131rlar.\u00a0 VUK\u2019un 341. maddesine g\u00f6re vergi ziya\u0131 \u201cm\u00fckellefin veya sorumlunun vergilendirme ile ilgili \u00f6devlerini yerine getirmemesi veya eksik yerine getirmesi y\u00fcz\u00fcnden verginin zaman\u0131nda tahakkuk ettirilmemesini veya eksik tahakkuk ettirilmesi..\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r. Daha \u00f6nceki hukuki durumda yer alan ka\u00e7ak\u00e7\u0131l\u0131k, a\u011f\u0131r kusur ve kusur su\u00e7lar\u0131n\u0131n hepsi 1.1.1999 tarihinden itibaren vergi ziya\u0131 su\u00e7u alt\u0131nda birle\u015ftirilmi\u015ftir.\u00a0 Bu yasan\u0131n 344. maddesinde vergi kayb\u0131 su\u00e7u \u201cm\u00fckellef veya sorumlu taraf\u0131ndan 341&#8217;inci maddede yaz\u0131l\u0131 hallerle vergi ziya\u0131na sebebiyet verilmesidir\u201d bi\u00e7iminde tan\u0131mlanm\u0131\u015ft\u0131r. Usuls\u00fczl\u00fck ise vergi kanunlar\u0131n\u0131n \u015fekle ve usule ili\u015fkin h\u00fck\u00fcmlerine uyulmas\u0131 sonucunda uygulanacak yapt\u0131r\u0131md\u0131r (VUK m. 351).\u00a0\u00a0<\/p>\n<p><strong>Vergi Mahkemelerinin G\u00f6revleri<\/strong><\/p>\n<p>Vergi mahkemelerinin g\u00f6revleri de 2576 say\u0131l\u0131 Kanunun 6. maddesinde say\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re vergi mahkemeleri, genel b\u00fct\u00e7eye, il \u00f6zel idareleri, belediye ve k\u00f6ylere ait vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcmler ve bunlar\u0131n zam ve cezalar\u0131 ile tarifelere ili\u015fkin davalar\u0131 ve bu konularda 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun uygulanmas\u0131na ili\u015fkin davalar\u0131 ve di\u011fer kanunlarla verilen i\u015fleri \u00e7\u00f6z\u00fcmler.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi Hukuku Yapt\u0131r\u0131mlar\u0131 Anayasa&#8217;n\u0131n 73. maddesi \u201cHerkes, kamu giderlerini kar\u015f\u0131lamak \u00fczere, mali g\u00fcc\u00fcne g\u00f6re vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Vergi, resim ve har\u00e7lar ve benzeri mali y\u00fck\u00fcmler ancak kanunla konulur\u201d h\u00fckm\u00fcn\u00fc koymu\u015ftur. Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yasa h\u00fck\u00fcmlerine g\u00f6re yerine getirmeyen y\u00fck\u00fcml\u00fc hakk\u0131nda 4.11961 tarih ve 213 say\u0131l\u0131 Vergi Usul Kanunu 331&#8217;inci maddesine g\u00f6re vergi kayb\u0131 (vergi z\u0131ya\u0131) cezas\u0131&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-778","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/pages\/778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=778"}],"version-history":[{"count":1,"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/pages\/778\/revisions"}],"predecessor-version":[{"id":779,"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=\/wp\/v2\/pages\/778\/revisions\/779"}],"wp:attachment":[{"href":"https:\/\/ozelhukukburosu.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}