{"id":993,"date":"2019-01-05T04:07:47","date_gmt":"2019-01-05T01:07:47","guid":{"rendered":"http:\/\/sektorturk.com\/?p=993"},"modified":"2019-01-14T14:43:03","modified_gmt":"2019-01-14T11:43:03","slug":"vergi-dava-dilekcelerinde-dikkat-edilmesi-gereken-onemli-noktalar-nelerdir","status":"publish","type":"post","link":"https:\/\/tr.sektorturk.com\/?p=993","title":{"rendered":"VERG\u0130 DAVA D\u0130LEK\u00c7ELER\u0130NDE D\u0130KKAT ED\u0130LMES\u0130 GEREKEN \u00d6NEML\u0130 NOKTALAR NELERD\u0130R?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-994 alignleft\" src=\"http:\/\/sektorturk.com\/wp-content\/uploads\/2019\/01\/davadilekci-e1547427912780.jpg\" alt=\"\" width=\"259\" height=\"194\" \/>Bir vergi davas\u0131nda dikkat edilmesi gereken en \u00f6nemli hususlardan birisi vergi dava dilek\u00e7elerinin \u0130dari Yarg\u0131lama Usul Kanununa uygun haz\u0131rlanmas\u0131d\u0131r. Vergi davalar\u0131na ili\u015fkin dilek\u00e7elerde yap\u0131labilecek hatalar ciddi anlamda hak kay\u0131plar\u0131na sebep olabilece\u011fi gibi zaman kayb\u0131na da neden olabilir.<br \/>\nUygulamada, dava dilek\u00e7elerinde s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan ve dikkat edilmesi gereken ba\u015fl\u0131ca hususlar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz:<br \/>\n\u2022 <strong>Dava dilek\u00e7eleri en az iki n\u00fcsha (taraf say\u0131s\u0131ndan bir fazla) d\u00fczenlenmeli ve her n\u00fcsha imzalanmal\u0131d\u0131r.<\/strong><br \/>\n<strong>\u2022 <a href=\"http:\/\/sektorturk.com\/?p=993&amp;preview=true\">Dava dilek\u00e7esinde,<\/a> davac\u0131 adresi a\u00e7\u0131k bir \u015fekilde yer almal\u0131d\u0131r.<\/strong><br \/>\n<strong>\u2022 \u015eirket ad\u0131na a\u00e7\u0131lan davalarda, temsil ve ilzama yetkili olanlar\u0131 g\u00f6steren ve temsil s\u00fcresinin davam etti\u011fini g\u00f6steren g\u00fcncel imza sirk\u00fclerleri eklenmelidir.\u2022 Dava konusu ihbarname ve \u00f6deme emirleri ve bunlar\u0131n tebli\u011fini g\u00f6steren tebli\u011f al\u0131nd\u0131lar\u0131 dilek\u00e7eye eklenmelidir.\u00a0\u00a0<\/strong><br \/>\n<strong>\u2022 Dava konusu i\u015flemin tebli\u011f veya \u00f6\u011frenme tarihi dilek\u00e7ede g\u00f6sterilmelidir.<\/strong><br \/>\n<strong>\u2022 Dilek\u00e7e, konu, i\u00e7erik, istem ve sonu\u00e7 y\u00f6nleriyle uyumlu olmal\u0131d\u0131r.<\/strong><br \/>\n<strong>\u2022 Dilek\u00e7e, yetkili vergi mahkemesi ba\u015fkanl\u0131\u011f\u0131na hitaben d\u00fczenlenmelidir.<\/strong><br \/>\n<strong>\u2022 Birlikte dava a\u00e7\u0131labilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 \u015fartlara dikkat edilmelidir.<\/strong><br \/>\n<strong>\u2022 Dilek\u00e7eler, k\u0131sa, \u00f6z, net olmal\u0131 gereksiz ifadelerden ka\u00e7\u0131n\u0131lmal\u0131d\u0131r.<\/strong><br \/>\n<strong>\u2022 Dilek\u00e7e ret kararlar\u0131 \u00fczerine yenileme dilek\u00e7elerinde ayn\u0131 hatalar yap\u0131lmamal\u0131d\u0131r.<\/strong><br \/>\n<strong>\u2022 \u015eirket ad\u0131na d\u00fczenlenen \u00f6deme emirlerine kar\u015f\u0131 \u015firket m\u00fcd\u00fcr\u00fc taraf\u0131ndan kendi ad\u0131na dava a\u00e7\u0131lamaz, davan\u0131n \u015firket ad\u0131na a\u00e7\u0131lmas\u0131 gerekir.<\/strong><br \/>\n<strong>\u2022 \u0130dari ba\u015fvuru yollar\u0131n\u0131n t\u00fcketilmesi gerekti\u011fi hallerde do\u011frudan vergi mahkemelerine dava a\u00e7\u0131lamaz.<\/strong><br \/>\n<strong>\u2022 Vergi cezal\u0131 tarhiyatlara kar\u015f\u0131 a\u00e7\u0131lan davaya ait dilek\u00e7elerin sonu\u00e7 ve talep ks\u0131m\u0131nda, \u201ccezal\u0131 tarh\u0131yat\u0131n kald\u0131r\u0131lmas\u0131\/terkini\u201d \u201c\u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131\/terkini\u201d \u00f6deme emrine kar\u015f\u0131 a\u00e7\u0131lan davalarda \u201cdava konusu \u00f6deme emrinin iptali\u201d haciz i\u015flemlerine kar\u015f\u0131 a\u00e7\u0131lan davalarda \u201cdava konusu haciz i\u015fleminin iptali\u201d ifadelerinin mutlaka kullan\u0131lmas\u0131 gerekir.<\/strong><br \/>\n<strong>\u2022 \u00d6deme emirlerine ve ya haciz i\u015flemlerine kar\u015f\u0131 a\u00e7\u0131lan a\u00e7\u0131lan davalarda, vergi ve cezalar\u0131n kald\u0131r\u0131lmas\u0131 istenilemez.www.davavergi.com<\/strong><br \/>\n<strong>\u2022 T\u00fczel ki\u015fili\u011fi ticaret sicilinden terkin edilen \u015firket hakk\u0131nda d\u00fczenlenen \u00f6deme emirleri kendisine tebli\u011f edilen \u015firket ortaklar\u0131 ya da kanuni temsilciler bu \u00f6deme emirlerine kar\u015f\u0131 dava a\u00e7mamal\u0131d\u0131r.<\/strong><br \/>\nBu a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 gibi vergi dava dilek\u00e7elerinin b\u00fcy\u00fck bir titizlikle haz\u0131rlanmas\u0131 gerekmektedir. Vergi m\u00fckellefleri, kendilerine ait dava dilek\u00e7elerini kendileri haz\u0131rlayabilece\u011fi gibi konusunda uzman bir vergi avukat\u0131ndan veya vergi davalar\u0131nda uzman ki\u015fi ve kurumlardan destek alabilir.<br \/>\nNOT: YASAL HAKLAR SAKLIDIR. YAZILAR \u0130Z\u0130N ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bir vergi davas\u0131nda dikkat edilmesi gereken en \u00f6nemli hususlardan birisi vergi dava dilek\u00e7elerinin \u0130dari Yarg\u0131lama Usul Kanununa uygun haz\u0131rlanmas\u0131d\u0131r. Vergi davalar\u0131na ili\u015fkin dilek\u00e7elerde yap\u0131labilecek hatalar ciddi anlamda hak kay\u0131plar\u0131na sebep olabilece\u011fi gibi zaman kayb\u0131na da neden olabilir. Uygulamada, dava dilek\u00e7elerinde s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan ve dikkat edilmesi gereken ba\u015fl\u0131ca hususlar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz: \u2022 Dava dilek\u00e7eleri en az iki n\u00fcsha (taraf say\u0131s\u0131ndan bir fazla) d\u00fczenlenmeli ve her n\u00fcsha imzalanmal\u0131d\u0131r. \u2022 Dava dilek\u00e7esinde, davac\u0131 adresi a\u00e7\u0131k bir \u015fekilde yer almal\u0131d\u0131r. \u2022 \u015eirket ad\u0131na a\u00e7\u0131lan davalarda, temsil ve ilzama yetkili olanlar\u0131 g\u00f6steren ve temsil s\u00fcresinin davam etti\u011fini g\u00f6steren g\u00fcncel imza sirk\u00fclerleri eklenmelidir.\u2022 Dava konusu ihbarname ve \u00f6deme emirleri ve bunlar\u0131n tebli\u011fini g\u00f6steren tebli\u011f al\u0131nd\u0131lar\u0131 dilek\u00e7eye eklenmelidir.\u00a0\u00a0 \u2022 Dava konusu i\u015flemin tebli\u011f veya \u00f6\u011frenme tarihi dilek\u00e7ede g\u00f6sterilmelidir. \u2022 Dilek\u00e7e, konu, i\u00e7erik, istem ve sonu\u00e7 y\u00f6nleriyle uyumlu olmal\u0131d\u0131r. \u2022 Dilek\u00e7e, yetkili vergi mahkemesi ba\u015fkanl\u0131\u011f\u0131na hitaben d\u00fczenlenmelidir. \u2022 Birlikte dava a\u00e7\u0131labilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 \u015fartlara dikkat edilmelidir. \u2022 Dilek\u00e7eler, k\u0131sa, \u00f6z, net olmal\u0131 gereksiz ifadelerden ka\u00e7\u0131n\u0131lmal\u0131d\u0131r. \u2022 Dilek\u00e7e ret kararlar\u0131 \u00fczerine yenileme dilek\u00e7elerinde ayn\u0131 hatalar yap\u0131lmamal\u0131d\u0131r. \u2022 \u015eirket ad\u0131na d\u00fczenlenen \u00f6deme emirlerine kar\u015f\u0131 \u015firket m\u00fcd\u00fcr\u00fc taraf\u0131ndan kendi ad\u0131na dava a\u00e7\u0131lamaz, davan\u0131n \u015firket ad\u0131na a\u00e7\u0131lmas\u0131 gerekir. \u2022 \u0130dari ba\u015fvuru yollar\u0131n\u0131n t\u00fcketilmesi gerekti\u011fi hallerde do\u011frudan vergi mahkemelerine dava a\u00e7\u0131lamaz. \u2022 Vergi cezal\u0131 tarhiyatlara kar\u015f\u0131 a\u00e7\u0131lan davaya ait dilek\u00e7elerin sonu\u00e7 ve talep ks\u0131m\u0131nda, \u201ccezal\u0131 tarh\u0131yat\u0131n kald\u0131r\u0131lmas\u0131\/terkini\u201d \u201c\u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131\/terkini\u201d \u00f6deme emrine kar\u015f\u0131 a\u00e7\u0131lan davalarda \u201cdava konusu \u00f6deme emrinin iptali\u201d haciz i\u015flemlerine kar\u015f\u0131 a\u00e7\u0131lan davalarda \u201cdava konusu haciz i\u015fleminin iptali\u201d ifadelerinin mutlaka kullan\u0131lmas\u0131 gerekir. \u2022 \u00d6deme emirlerine ve ya haciz i\u015flemlerine kar\u015f\u0131 a\u00e7\u0131lan a\u00e7\u0131lan davalarda, vergi ve cezalar\u0131n kald\u0131r\u0131lmas\u0131 istenilemez.www.davavergi.com \u2022 T\u00fczel ki\u015fili\u011fi ticaret sicilinden terkin edilen \u015firket hakk\u0131nda d\u00fczenlenen \u00f6deme emirleri kendisine tebli\u011f edilen \u015firket ortaklar\u0131 ya da kanuni temsilciler bu \u00f6deme emirlerine kar\u015f\u0131 dava a\u00e7mamal\u0131d\u0131r. Bu a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 gibi vergi dava dilek\u00e7elerinin b\u00fcy\u00fck bir titizlikle haz\u0131rlanmas\u0131 gerekmektedir. Vergi m\u00fckellefleri, kendilerine ait dava dilek\u00e7elerini kendileri haz\u0131rlayabilece\u011fi gibi konusunda uzman bir vergi avukat\u0131ndan veya vergi davalar\u0131nda uzman ki\u015fi ve kurumlardan destek alabilir. NOT: YASAL HAKLAR SAKLIDIR. YAZILAR \u0130Z\u0130N ALINMAKSIZIN VE ATIF YAPILMAKSIZIN KULLANILAMAZ. www.davavergi.com<\/p>\n","protected":false},"author":2,"featured_media":995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,150,151],"tags":[149],"class_list":["post-993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-hukuk","category-vergi-maliye","tag-dava-dilekcesi"],"_links":{"self":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=993"}],"version-history":[{"count":1,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/993\/revisions"}],"predecessor-version":[{"id":996,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/993\/revisions\/996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/media\/995"}],"wp:attachment":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}