{"id":6921,"date":"2025-12-31T22:24:14","date_gmt":"2025-12-31T19:24:14","guid":{"rendered":"https:\/\/adanapostasi.com\/index.php\/2025\/12\/31\/anayasa-mahkemesinden-kanuni-faizle-iade-duzenlemesine-iptal\/"},"modified":"2025-12-31T22:24:14","modified_gmt":"2025-12-31T19:24:14","slug":"anayasa-mahkemesinden-kanuni-faizle-iade-duzenlemesine-iptal","status":"publish","type":"post","link":"https:\/\/adanapostasi.com\/index.php\/2025\/12\/31\/anayasa-mahkemesinden-kanuni-faizle-iade-duzenlemesine-iptal\/","title":{"rendered":"Anayasa Mahkemesi\u2019nden kanuni faizle iade d\u00fczenlemesine iptal"},"content":{"rendered":"<p><\/p>\n<div data-text-id=\"450439\" property=\"articleBody\">\n<p>Anayasa Mahkemesi, devletin vatanda\u015flara ve \u00f6zel kurumlara olan bor\u00e7lar\u0131n\u0131 kanuni faiz esas al\u0131narak geri \u00f6demesine ili\u015fkin \u00f6nemli bir karara imza att\u0131. Y\u00fcksek Mahkeme, bu y\u00f6ntemin m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fine h\u00fckmederek G\u00fcmr\u00fck Kanunu\u2019ndaki ilgili d\u00fczenlemeyi iptal etti.<\/p>\n<p>Karar, \u0130stanbul Vergi Mahkemesi\u2019nin G\u00fcmr\u00fck Kanunu\u2019nun 216. maddesinde yer alan \u201ckanuni faiz\u201d ibaresine ili\u015fkin yapt\u0131\u011f\u0131 itiraz \u00fczerine al\u0131nd\u0131. \u0130tirazda, ihtirazi kay\u0131tla \u00f6denen vergilerin iadesinde hangi faiz oran\u0131n\u0131n esas al\u0131nmas\u0131 gerekti\u011fi tart\u0131\u015fmaya a\u00e7\u0131ld\u0131.<\/p>\n<div class=\"post-flash\">\n        <!--\n\n<h3 class=\"post-flash__title\">G&ouml;zden ka&ccedil;&#305;rmay&#305;n<\/h3>\n\n--><\/p>\n<div class=\"row g-0 align-items-center\">\n<div class=\"col-5 col-sm-3\"><\/div>\n<div class=\"col-7 col-sm-9\">\n<div class=\"post-flash-heading p-2\">\n<p>Yo\u011fun kar e\u011fitimi durdurdu: \u00c7ok say\u0131da ilde okullar tatil edildi<\/p>\n<p>\u0130\u00e7eri\u011fi G\u00f6r\u00fcnt\u00fcle <i class=\"fa fa-arrow-right ps-2\"\/><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2><strong>Kanuni faizin ekonomik kayba yol a\u00e7t\u0131\u011f\u0131 vurguland\u0131<\/strong><\/h2>\n<p>Ba\u015fvuruyu inceleyen Anayasa Mahkemesi, fazla veya yersiz tahsil edilen vergilerin iadesinde, piyasa faizlerinin alt\u0131nda kalan kanuni faizin uygulanmas\u0131n\u0131n hak sahipleri a\u00e7\u0131s\u0131ndan ekonomik kay\u0131p yaratt\u0131\u011f\u0131na dikkat \u00e7ekti. Kararda, kanuni faizin y\u0131ll\u0131k y\u00fczde 12 seviyesinde oldu\u011fu hat\u0131rlat\u0131larak, bu oran\u0131n enflasyon kar\u015f\u0131s\u0131nda alaca\u011f\u0131n de\u011fer kayb\u0131n\u0131 telafi etmedi\u011fi belirtildi.<\/p>\n<p>Mahkeme, devletin haks\u0131z tahsilat yapt\u0131\u011f\u0131 durumlarda, geri \u00f6demelerde d\u00fc\u015f\u00fck faiz uygulamas\u0131n\u0131n adil bir denge olu\u015fturmad\u0131\u011f\u0131n\u0131 de\u011ferlendirdi.<\/p>\n<h2><strong>Enflasyon etkisini kar\u015f\u0131layan bir mekanizma bulunmad\u0131<\/strong><\/h2>\n<p>Y\u00fcksek Mahkeme karar\u0131nda, geri \u00f6demelerde yaln\u0131zca kanuni faizin \u00f6ng\u00f6r\u00fclmesinin, enflasyon nedeniyle paran\u0131n u\u011frad\u0131\u011f\u0131 de\u011fer kayb\u0131n\u0131 telafi edecek bir mekanizma i\u00e7ermedi\u011fi ifade edildi. Bu durumun m\u00fclkiyet hakk\u0131na ayk\u0131r\u0131 oldu\u011fu sonucuna var\u0131ld\u0131.<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Anayasa Mahkemesi, devletin vatanda\u015flara ve \u00f6zel kurumlara olan bor\u00e7lar\u0131n\u0131 kanuni faiz esas al\u0131narak geri \u00f6demesine ili\u015fkin \u00f6nemli bir karara imza att\u0131. Y\u00fcksek Mahkeme, bu y\u00f6ntemin m\u00fclkiyet hakk\u0131n\u0131 ihlal etti\u011fine h\u00fckmederek G\u00fcmr\u00fck Kanunu\u2019ndaki ilgili d\u00fczenlemeyi iptal etti. Karar, \u0130stanbul Vergi Mahkemesi\u2019nin G\u00fcmr\u00fck Kanunu\u2019nun 216. maddesinde yer alan \u201ckanuni faiz\u201d ibaresine ili\u015fkin yapt\u0131\u011f\u0131 itiraz \u00fczerine al\u0131nd\u0131. \u0130tirazda, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundem"],"_links":{"self":[{"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/posts\/6921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/comments?post=6921"}],"version-history":[{"count":1,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/posts\/6921\/revisions"}],"predecessor-version":[{"id":6922,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/posts\/6921\/revisions\/6922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/media\/5088"}],"wp:attachment":[{"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/media?parent=6921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/categories?post=6921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adanapostasi.com\/index.php\/wp-json\/wp\/v2\/tags?post=6921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}