{"id":27029,"date":"2024-01-19T08:49:01","date_gmt":"2024-01-19T08:49:01","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=27029"},"modified":"2024-01-19T08:49:01","modified_gmt":"2024-01-19T08:49:01","slug":"anayasa-mahkemesinden-enflasyon-duzeltmesine-iliskin-onemli-karar","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/01\/19\/anayasa-mahkemesinden-enflasyon-duzeltmesine-iliskin-onemli-karar\/","title":{"rendered":"Anayasa Mahkemesi&#8217;nden Enflasyon D\u00fczeltmesine \u0130li\u015fkin \u00d6nemli Karar"},"content":{"rendered":"<h3><strong>Yeni Geli\u015fme<\/strong><\/h3>\n<p>Anayasa Mahkemesi (&#8220;<strong>AYM<\/strong>&#8220;), 30 Kas\u0131m 2023 tarih ve E. 2023\/105 K. 2023\/208 say\u0131l\u0131 karar\u0131 (&#8220;<strong>AYM Karar\u0131<\/strong>&#8221; veya &#8220;<strong>Karar<\/strong>&#8220;) ile 2021 y\u0131l\u0131 i\u00e7in enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131na y\u00f6nelik kanun d\u00fczenlemesini iptal etti. Karar, 16 Ocak 2024 tarih ve 32431 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f olup; Karar&#8217;da y\u00fcr\u00fcrl\u00fck tarihi ile ilgili \u00f6zel bir belirleme yap\u0131lmad\u0131\u011f\u0131ndan itiraz konusu kanun d\u00fczenlemesi 16 Ocak 2024 tarihi itibariyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/p>\n<h3><strong>Enflasyon D\u00fczeltmesi <\/strong><\/h3>\n<p>213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun (&#8220;<strong>VUK<\/strong>&#8220;) m\u00fckerrer 298. maddesinde parasal olmayan k\u0131ymetlerin d\u00fczeltme katsay\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 suretiyle, mali tablonun ait oldu\u011fu tarihte sat\u0131n alma g\u00fcc\u00fc cinsinden hesaplanmas\u0131 olarak tan\u0131mlanan enflasyon d\u00fczeltmesinin temel amac\u0131, mali tablolar\u0131n uzun y\u0131llar su\u0308ren y\u00fcksek enflasyonun etkisinden ar\u0131nd\u0131r\u0131lmas\u0131 ve b\u00f6ylece vergi matrah\u0131nda enflasyon nedeniyle meydana gelen ancak ger\u00e7ek durumu yans\u0131tmayan art\u0131\u015f\u0131n yol a\u00e7t\u0131\u011f\u0131 olumsuzluklar\u0131n ortadan kald\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n<p>Enflasyon d\u00fczeltmesi, en son 2004 y\u0131l\u0131 itibar\u0131yla yap\u0131ld\u0131 ve y\u0131llar sonra Y\u0130-\u00dcFE&#8217;nin, i\u00e7inde bulunulan d\u00f6nem dahil son \u00fc\u00e7 hesap d\u00f6neminde %100&#8217;\u00fcn, bir y\u0131ll\u0131k d\u00f6nemde ise %10&#8217;un \u00fczerinde artmas\u0131 ile birlikte enflasyon d\u00fczeltmesi \u015fartlar\u0131 2021 y\u0131l\u0131 sonu itibariyle yeniden ger\u00e7ekle\u015fti.<\/p>\n<p>Bununla birlikte, VUK&#8217;a eklenen ve 20 Ocak 2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren ge\u00e7ici 33\/1. madde ile ge\u00e7ici vergi d\u00f6nemleri de dahil olmak \u00fczere 2021 ve 2022 hesap d\u00f6nemleri ile 2023 hesap d\u00f6nemi ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesine ili\u015fkin \u015fartlar\u0131n olu\u015fup olu\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n mali tablolar\u0131n enflasyon d\u00fczeltmesine tabi tutulmayaca\u011f\u0131 h\u00fckme ba\u011fland\u0131.<\/p>\n<h3><strong>Karar Ne Diyor?<\/strong><\/h3>\n<p>S\u00f6z konusu AYM Karar\u0131, 2021 y\u0131l\u0131 i\u00e7in enflasyon d\u00fczeltmesi \u015fartlar\u0131n\u0131n olu\u015fmas\u0131na ra\u011fmen VUK ge\u00e7ici 33\/1. maddesi ile enflasyon d\u00fczeltmesi uygulanmamas\u0131 nedeniyle fazladan vergi \u00f6dedi\u011fini ileri s\u00fcren bir m\u00fckellefin ihtirazi kay\u0131tla beyanda bulunmas\u0131 ve a\u00e7t\u0131\u011f\u0131 davada ilk derece mahkemesinin konuyu AYM&#8217;ye ta\u015f\u0131mas\u0131 \u00fczerine al\u0131nd\u0131.<\/p>\n<p>AYM ilgili Karar&#8217;da;<\/p>\n<ul>\n<li>Gelir vergisi ve kurumlar vergisinin konusunun m\u00fckelleflerin bir takvim y\u0131l\u0131 itibar\u0131yla \u00f6z sermayelerindeki art\u0131\u015f oldu\u011fu ve dolay\u0131s\u0131yla bu vergi t\u00fcrlerine konu kazan\u00e7 a\u00e7\u0131s\u0131ndan vergiyi do\u011furan olay\u0131n tespitinde hesap d\u00f6nemi sonunun esas al\u0131nmas\u0131 gerekti\u011fi,<\/li>\n<li>Bu kapsamda, vergiyi do\u011furan olay\u0131n 31 Aral\u0131k tarihinde yap\u0131lan d\u00f6nem sonu kapan\u0131\u015f kay\u0131tlar\u0131yla ortaya \u00e7\u0131kt\u0131\u011f\u0131 ve enflasyon d\u00fczeltmesine esas T\u00dc\u0130K verileri 03 Ocak 2022 tarihinde belli oldu\u011fu i\u00e7in bu son tarih itibariyle 2021 y\u0131l\u0131 i\u00e7in enflasyon d\u00fczeltmesi zorunlulu\u011funun ortaya \u00e7\u0131kt\u0131\u011f\u0131,<\/li>\n<li>Dolay\u0131s\u0131yla, vergiyi do\u011furan olay bu \u015fekilde ger\u00e7ekle\u015ftikten sonra gelir vergisi ve kurumlar vergisi matrah\u0131na etki eden 20 Ocak 2022 tarihli de\u011fi\u015fikli\u011fin hukuk g\u00fcvenli\u011fi ilkesiyle ba\u011fda\u015fmayacak \u00f6l\u00e7\u00fcde hukuk kurallar\u0131n\u0131n geriye y\u00fcr\u00fct\u00fclmesi sonucunu do\u011furdu\u011fu,<\/li>\n<li>Bu nedenle m\u00fclkiyet hakk\u0131na getirilen s\u0131n\u0131rlaman\u0131n kanunilik \u015fart\u0131na uymad\u0131\u011f\u0131 ve verginin kanunili\u011fi ilkesini de ihl\u00e2l etti\u011fi<\/li>\n<\/ul>\n<p>sonucuna ula\u015farak; an\u0131lan ge\u00e7ici maddedeki &#8220;2021&#8221; ibaresini iptal etti.<\/p>\n<h3><strong>Karar\u0131n Etkileri Ne Olacak? <\/strong><\/h3>\n<p>Anayasa Mahkemesi&#8217;nin verdi\u011fi iptal kararlar\u0131 geriye y\u00fcr\u00fcmedi\u011finden, bahse konu AYM Karar\u0131, yaln\u0131zca 2021 y\u0131l\u0131na ili\u015fkin olarak gelir\/kurumlar vergisi beyannamesini ihtirazi kay\u0131tla verip dava a\u00e7anlar bak\u0131m\u0131ndan sonu\u00e7 do\u011furacak. Bir di\u011fer deyi\u015fle, 2021 y\u0131l\u0131na ili\u015fkin olarak ihtirazi kay\u0131tla beyan ve dava yoluna gitmeyen \u00a0m\u00fckellefler i\u00e7in AYM Karar\u0131&#8217;n\u0131n olumlu bir sonucu olmayacak ve s\u00f6z konusu m\u00fckellefler AYM Karar\u0131&#8217;na dayanarak fazla \u00f6dedikleri vergileri geri alamayacaklar.<\/p>\n<p>AYM Karar\u0131 bu y\u00f6n\u00fcyle \u00f6zellikle enflasyon d\u00fczeltmesi uygulamas\u0131n\u0131n kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lan banka ve finansal kurumlar y\u00f6n\u00fcnden \u00f6nem ta\u015f\u0131yor. Daha a\u00e7\u0131k ifade etmek gerekirse; 7491 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklik ile banka ve finansal kurumlar\u0131n 2024 ve 2025 hesap d\u00f6nemlerinde yapacaklar\u0131 enflasyon d\u00fczeltmesi sonucu olu\u015facak kar veya zararlar\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate al\u0131namayaca\u011f\u0131 d\u00fczenlenmi\u015fti. S\u00f6z konusu de\u011fi\u015fikli\u011fe ili\u015fkin haz\u0131rlad\u0131\u011f\u0131m\u0131z <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=dmcrMGo4VGZpamgwTWZRdTdCL0RpUDRFVU0xMm1YQ2NDeGpkdEFJWHBoc3FlcXR0SG43L25rbjZ6ZkFFNEFNMnVYMEU2dVk1YlIxUnlOR2hCOG1xRGxVTXdKeXJWSTRUaHMza2QvZ0l6WFU5Rmg0S05HTzVUUmlWQkNBV1M4VVNXWXNDWG1odkl3cDlMSVZ3UTNvMGFKc2xtcUQzUng1bWI3MXB1UnFEa2Y4PQ==&amp;rh=ff00bea9e54788096977580ebf409f9994257de5__;!!Hj9Y_P0nvg!RNrwvMKTQPGVGFWOh7t0lFsqT7uN9RdcYz34NlOxQ9wi12k63l5G_5FsJVIzAbaeTqu5T8qyjBT0B-0lVp4KgAIeQw$\">b\u00fcltende<\/a> dikkat \u00e7ekti\u011fimiz \u00fczere bahse konu d\u00fczenlemenin \u201ce\u015fitlik ilkesi\u201dne ayk\u0131r\u0131l\u0131k y\u00f6n\u00fcnden Anayasa Mahkemesi\u2019ne ta\u015f\u0131nmas\u0131 s\u00fcrpriz olmayacakt\u0131r. B\u00f6yle bir durumda, s\u00f6z konusu d\u00fczenlemenin Anayasa Mahkemesi&#8217;nce ileride iptal edilmesi halinde beyannamelerini ihtirazi kay\u0131tla verip dava a\u00e7mayan banka ve finansal kurumlar iptalin sonu\u00e7lar\u0131ndan yararlanamayacaklar.<\/p>\n<p>Ayr\u0131ca, bu b\u00fcltenimize konu AYM Karar\u0131&#8217;nda &#8220;e\u015fitlik ilkesi&#8221; tart\u0131\u015f\u0131lmam\u0131\u015f olsa da, ilgili Karar&#8217;\u0131n, vergi kanunlar\u0131n\u0131n Anayasa&#8217;ya ayk\u0131r\u0131l\u0131klar i\u00e7ermesi durumunda AYM taraf\u0131ndan iptal karar\u0131 verilebilece\u011fini ortaya koymas\u0131 bak\u0131m\u0131ndan ihtirazi kay\u0131tla beyan ve dava yoluna ba\u015fvurmay\u0131 d\u00fc\u015f\u00fcnen banka ve finansal kurumlar i\u00e7in \u00f6nemli oldu\u011funu de\u011ferlendiriyoruz.<\/p>\n<p>Di\u011fer yandan, AYM&#8217;nin vergi kanunlar\u0131n\u0131n ge\u00e7mi\u015fe y\u00fcr\u00fcmemesi ile ilgili olarak ge\u00e7mi\u015fte vermi\u015f oldu\u011fu kararlar\u0131n bir\u00e7o\u011funda vergiyi do\u011furan olay\u0131n beyannamenin verilmesi ile ger\u00e7ekle\u015fti\u011fi anlay\u0131\u015f\u0131 kabul edilmi\u015fti. Oysa bu b\u00fcltenimize konu AYM Karar\u0131&#8217;nda gelir ve kurumlar vergisi y\u00f6n\u00fcnden vergiyi do\u011furan olay\u0131n 31 Aral\u0131k tarihi itibariyle (yani hesap d\u00f6nemimin kapand\u0131\u011f\u0131 tarihte) ger\u00e7ekle\u015fece\u011fi ve bu tarihten sonra yap\u0131lan kanun de\u011fi\u015fiklerinin kapanan hesap d\u00f6nemine etkili olacak \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe girmesinin &#8220;ger\u00e7ek geriye y\u00fcr\u00fcme&#8221; kapsam\u0131nda Anayasa&#8217;ya ayk\u0131r\u0131l\u0131k olu\u015fturaca\u011f\u0131 sonucuna var\u0131ld\u0131. AYM&#8217;nin bu i\u00e7tihat de\u011fi\u015fikli\u011finin &#8220;vergi kanunlar\u0131n\u0131n ge\u00e7mi\u015fe y\u00fcr\u00fcyemeyece\u011fi&#8221; kural\u0131n\u0131n yorumlanmas\u0131 bak\u0131m\u0131ndan da \u00f6nemli oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme Anayasa Mahkemesi (&#8220;AYM&#8220;), 30 Kas\u0131m 2023 tarih ve E. 2023\/105 K. 2023\/208 say\u0131l\u0131 karar\u0131 (&#8220;AYM Karar\u0131&#8221; veya &#8220;Karar&#8220;) [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-27029","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the 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