{"id":27641,"date":"2024-04-29T12:07:59","date_gmt":"2024-04-29T12:07:59","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=27641"},"modified":"2024-04-29T12:07:59","modified_gmt":"2024-04-29T12:07:59","slug":"anayasa-mahkemesinden-ek-vergi-duzenlemesine-iliskin-onemli-karar","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/04\/29\/anayasa-mahkemesinden-ek-vergi-duzenlemesine-iliskin-onemli-karar\/","title":{"rendered":"Anayasa Mahkemesi’nden Ek Vergi D\u00fczenlemesine \u0130li\u015fkin \u00d6nemli Karar"},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/h3>\n

Anayasa Mahkemesi (“AYM<\/strong>“), 14 Mart 2024 tarih ve E. 2023\/169, K. 2024\/82 say\u0131l\u0131 karar\u0131 (“AYM Karar\u0131<\/strong>” veya “Karar<\/strong>“) ile 12 Mart 2023 tarihli Resmi Gazete’de yay\u0131mlanan 7440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un (“7440 say\u0131l\u0131 Kanun”<\/strong>) ek vergiye ili\u015fkin d\u00fczenleme i\u00e7eren 10\/27. maddesini Anayasa’ya uygun bulmu\u015f ve ilgili kanun maddesinin iptali talebini oybirli\u011fi ile reddetmi\u015ftir. Karar, 19 Nisan 2024 tarih ve 32522 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Ek Vergi D\u00fczenlemesi <\/strong><\/h3>\n

7440 say\u0131l\u0131 Kanun\u2019un 10\/27. maddesi kapsam\u0131nda kurumlar vergisi m\u00fckelleflerine 2022 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde g\u00f6sterilmek suretiyle;<\/p>\n

    \n
  • Kurumlar Vergisi Kanunu ve di\u011fer kanunlarda yer alan d\u00fczenlemeler uyar\u0131nca kurum kazanc\u0131ndan indirim konusu yap\u0131lan istisna ve indirim tutarlar\u0131 ile Kurumlar Vergisi Kanunu\u2019nun 32\/A maddesi kapsam\u0131nda indirimli kurumlar vergisine tabi matrahlar \u00fczerinden, d\u00f6nem kazanc\u0131yla ili\u015fkilendirilmeksizin %10 oran\u0131nda,<\/li>\n
  • Kurumlar Vergisi Kanunu\u2019nun 5\/1-a maddesinde d\u00fczenlenen i\u015ftirak kazanc\u0131 istisnas\u0131na konu kazan\u00e7lar ile yurt d\u0131\u015f\u0131ndan elde edilip en az %15 oran\u0131nda vergi y\u00fck\u00fc ta\u015f\u0131d\u0131\u011f\u0131 tevsik edilen istisna kazan\u00e7 \u00fczerinden %5 oran\u0131nda<\/li>\n<\/ul>\n

    tek seferlik ek vergi uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc.<\/p>\n

    Bir\u00e7ok kurumlar vergisi m\u00fckellefi ilgili d\u00fczenlemenin Anayasa’ya ayk\u0131r\u0131 oldu\u011fu iddias\u0131 ile 2022 y\u0131l\u0131 kurumlar vergisi beyannamesini ihtirazi kay\u0131tla sunmu\u015f ve \u00f6denen ek verginin faiziyle iadesi talebiyle dava yoluna gitmi\u015fti. Emisyon primine ili\u015fkin ek vergiyi konu alanlar d\u0131\u015f\u0131nda davalar\u0131n b\u00fcy\u00fck bir k\u0131sm\u0131 ilk derece mahkemelerince m\u00fckellef aleyhine sonu\u00e7lanm\u0131\u015f, a\u015fa\u011f\u0131da belirtildi\u011fi \u00fczere bir davada ilk derece mahkemesi yap\u0131lan d\u00fczenlemeye ili\u015fkin Anayasa’ya ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131 ciddi bularak konuyu de\u011ferlendirilmek \u00fczere AYM’ye ta\u015f\u0131m\u0131\u015f, az say\u0131da davada ise ilk derece mahkemeleri karar vermek \u00fczere AYM’nin konuyla ilgili de\u011ferlendirmesini bekleme karar\u0131 alm\u0131\u015ft\u0131.<\/p>\n

    Karar Ne Diyor?<\/strong><\/h3>\n

    \u0130stanbul 1. Vergi Mahkemesi, ek vergiye ili\u015fkin olarak a\u00e7\u0131lan bir davada ileri s\u00fcr\u00fclen anayasaya ayk\u0131r\u0131l\u0131k iddialar\u0131n\u0131 ciddi bularak, 7440 say\u0131l\u0131 Kanun’un 10\/27. maddesinin Anayasa’n\u0131n 13, 35 ve 73. maddelerine ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptali i\u00e7in AYM’ye ba\u015fvurmu\u015ftu. AYM taraf\u0131ndan yap\u0131lan incelemede;<\/p>\n

      \n
    • Ek vergiye ili\u015fkin d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibariyle kurumlar vergisi hesap d\u00f6neminin kapand\u0131\u011f\u0131 ve kapanan hesap d\u00f6nemine ait indirim tutarlar\u0131na y\u00f6nelik ek verginin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda kural\u0131n geriye y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc kabul edilmekle birlikte, beklenmedik do\u011fal felaketler gibi toplumu derinden sarsan olaylar sebebiyle yap\u0131lacak kanuni d\u00fczenlemelerin geriye y\u00fcr\u00fct\u00fclmesinin m\u00fcmk\u00fcn oldu\u011fu,<\/li>\n
    • Deprem gibi ola\u011fan\u00fcst\u00fc hadiseler nedeniyle olu\u015fan kay\u0131plar\u0131n giderilmesi ve toplumsal dayan\u0131\u015fman\u0131n sa\u011flanmas\u0131 maksad\u0131yla ek vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmesinde kamu yarar\u0131na y\u00f6nelik me\u015fru bir ama\u00e7 bulundu\u011fu,<\/li>\n
    • Meydana gelen kay\u0131plar\u0131n telafisi i\u00e7in vergi ihdas\u0131nda bulunman\u0131n devletin en me\u015fru ara\u00e7lar\u0131ndan biri olmas\u0131 ve devletin vergilendirme konusunda sahip oldu\u011fu takdir yetkisi kapsam\u0131nda bulunmas\u0131 nedeniyle gereklilik \u00f6l\u00e7\u00fct\u00fcn\u00fc kar\u015f\u0131lad\u0131\u011f\u0131,<\/li>\n
    • Ek verginin kazanc\u0131n bulunmas\u0131 halinde indirilecek tutarlar\u0131 g\u00fcncel kurumlar vergisi oran\u0131n\u0131n \u00e7ok alt\u0131nda bir oranla vergilendirmesi, deprem b\u00f6lgesindeki kurumlar vergisi m\u00fckelleflerinin bu vergiden muaf tutulmas\u0131, ek verginin ge\u00e7ici nitelikte ve bir defal\u0131\u011fa mahsus al\u0131nmas\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda ek vergiye muhatap olan ki\u015filere a\u015f\u0131r\u0131 k\u00fclfet y\u00fcklemedi\u011fi,<\/li>\n
    • Ek verginin konusunu olu\u015fturan indirimler ile elde edilen avantaj\u0131n %10\u2019unun vergilendirildi\u011fi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda vergiye muhatap olanlar\u0131n kazanc\u0131na g\u00f6re farkl\u0131 tutarda vergi \u00f6deyece\u011fi, b\u00f6ylece orant\u0131s\u0131z bir vergi y\u00fck\u00fcyle kar\u015f\u0131la\u015f\u0131lmayaca\u011f\u0131 gerek\u00e7esiyle s\u00f6z konusu ek vergi d\u00fczenlemesinin mali g\u00fcce g\u00f6re vergilendirme ve vergi y\u00fck\u00fcn\u00fcn adaletli da\u011f\u0131l\u0131m\u0131 ve e\u015fitlik ilkeleriyle de \u00e7eli\u015fmedi\u011fi,<\/li>\n
    • Ge\u00e7mi\u015fte verilen AYM kararlar\u0131 uyar\u0131nca da AYM’nin deprem gibi ola\u011fan\u00fcst\u00fc olaylar\u0131n ya\u015fand\u0131\u011f\u0131 d\u00f6nemlerde olu\u015fan ekonomik kay\u0131plar\u0131n telafisi amac\u0131yla -\u00f6l\u00e7\u00fcl\u00fc olmak kayd\u0131yla- ek vergilerin \u00f6ng\u00f6r\u00fclmesinin mali g\u00fcce g\u00f6re vergilendirme ve vergi y\u00fck\u00fcn\u00fcn adaletli da\u011f\u0131l\u0131m\u0131 ilkelerine ayk\u0131r\u0131 olmad\u0131\u011f\u0131na h\u00fckmedildi\u011fi,<\/li>\n<\/ul>\n

      gerek\u00e7eleriyle ek vergi d\u00fczenlemesinin Anayasa’ya uygun oldu\u011funa karar verilmi\u015ftir.<\/p>\n

      Karar\u0131n Etkileri Ne Olacak? <\/strong><\/h3>\n

      AYM’nin s\u00f6z konusu karar\u0131n\u0131n emisyon primine ili\u015fkin olanlar d\u0131\u015f\u0131ndaki ek vergi davalar\u0131nda davac\u0131 m\u00fckellefler aleyhine sonu\u00e7 do\u011furaca\u011f\u0131 ku\u015fkusuzdur. Kald\u0131 ki bu davalar\u0131n b\u00fcy\u00fck \u00e7o\u011funlu\u011fu ilk derece ve istinaf mahkemelerinde zaten m\u00fckellefler aleyhine sonu\u00e7lan\u0131yordu.<\/p>\n

      Bununla birlikte, bahse konu AYM Karar\u0131’n\u0131n emisyon primine ili\u015fkin ek vergi tarhiyatlar\u0131na kar\u015f\u0131 a\u00e7\u0131lan davalara bir etkisinin olmamas\u0131 gerekti\u011fini de\u011ferlendiriyoruz. \u015e\u00f6yle ki:<\/p>\n

        \n
      • Emisyon primi \u00fczerinden \u00f6denen ek vergiye kar\u015f\u0131 a\u00e7\u0131lan davalarda dava nedenleri Anayasa’ya ayk\u0131r\u0131l\u0131\u011f\u0131n \u00f6tesinde, (i) emisyon primlerinin bir kazan\u00e7 de\u011fil, sermaye benzeri bir \u00f6z varl\u0131k kalemi – sermaye yede\u011fi olmas\u0131, (ii) ek verginin indirim ve istisna tutarlar\u0131 ile indirimli kurumlar vergisi matrah\u0131n\u0131 olu\u015fturan kurum kazanc\u0131 \u00fczerinden al\u0131nd\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda kazan\u00e7 niteli\u011finde olmad\u0131\u011f\u0131 a\u00e7\u0131k olan emisyon primlerinin ek verginin kapsam\u0131na girmemesi, ve (iii) bu nedenle emisyon primi \u00fczerinden ek vergi al\u0131nmas\u0131n\u0131n mevcut olan kanuni d\u00fczenlemeler \u00e7er\u00e7evesinde (Anayasal de\u011ferlendirmeye dahi gerek olmaks\u0131z\u0131n) hukuka ayk\u0131r\u0131 olmas\u0131d\u0131r.<\/li>\n
      • Bu kapsamda, emisyon primini konu alan davalarda ek vergi tarhiyatlar\u0131n\u0131 hukuka ayk\u0131r\u0131 bulan ilk derece ve istinaf mahkemeleri kararlar\u0131n\u0131n ger\u00e7eklerinde anayasal bir de\u011ferlendirmeden ziyade, emisyon priminin nitelik olarak kazan\u00e7 de\u011fil sermayenin bir unsuru oldu\u011fu ve dolay\u0131s\u0131yla da emisyon primi \u00fczerinden ek vergi al\u0131nmamas\u0131 gerekti\u011fi hususlar\u0131na yer verilmi\u015ftir.<\/li>\n
      • B\u00fcltenimize konu AYM Karar\u0131’nda emisyon primine ili\u015fkin ek vergi d\u00fczenlemesi \u00f6zelinde bir de\u011ferlendirme yer almamakla birlikte, Karar\u0131’n gerek\u00e7esinde “Kurumlar\u0131n kazan\u00e7lar\u0131ndan indirim konusu yapmak suretiyle sa\u011flad\u0131klar\u0131 vergisel avantaj yoluyla elde ettikleri tutar\u0131n gelir niteli\u011findeki mali g\u00fcc\u00fcn g\u00f6stergelerinden biri oldu\u011fu a\u00e7\u0131kt\u0131r. Kuralda kurum kazanc\u0131ndan indirim konusu yap\u0131lan indirim tutarlar\u0131 kadar elde edilen avantaj %10 oran\u0131nda ek vergiye tabi tutulmu\u015ftur.”<\/em> (45. Paragraf) \u015feklinde ibarelere yer verilerek ek verginin vergisel avantaj sa\u011flayan m\u00fckellefleri vergilendirmeyi ama\u00e7lad\u0131\u011f\u0131 belirtilmi\u015ftir. Oysa emisyon primi kazan\u00e7 de\u011fil sermayenin bir unsuru oldu\u011fundan, emisyon primi istisnas\u0131 m\u00fckelleflere her hangi bir vergisel avantaj sa\u011flamamaktad\u0131r.<\/li>\n<\/ul>\n

        Dolay\u0131s\u0131yla, AYM Karar\u0131’n\u0131n, niteli\u011fi itibariyle di\u011fer ek vergi davalar\u0131ndan farkl\u0131 olan emisyon primine ili\u015fkin ek vergi davalar\u0131nda m\u00fckellefler aleyhine bir sonuca yol a\u00e7mamas\u0131 gerekti\u011fi d\u00fc\u015f\u00fcncesindeyiz.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Yeni Geli\u015fme Anayasa Mahkemesi (“AYM“), 14 Mart 2024 tarih ve E. 2023\/169, K. 2024\/82 say\u0131l\u0131 karar\u0131 (“AYM Karar\u0131” veya “Karar“) […]<\/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-27641","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nAnayasa Mahkemesi'nden Ek Vergi D\u00fczenlemesine \u0130li\u015fkin \u00d6nemli Karar<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme Anayasa Mahkemesi ("AYM"), 14 Mart 2024 tarih ve E. 2023\/169, K. 2024\/82 say\u0131l\u0131 karar\u0131 ("AYM Karar\u0131" veya "Karar") ile 12 Mart 2023 tarihli\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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