{"id":38572,"date":"2021-04-02T05:53:08","date_gmt":"2021-04-02T05:53:08","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38572"},"modified":"2021-04-02T05:54:44","modified_gmt":"2021-04-02T05:54:44","slug":"ardiye_vddk_karari","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ardiye_vddk_karari\/","title":{"rendered":"Ardiye \u00dccretine ili\u015fkin Vddk(Vergi Dava Daireleri Kurulu) Karar\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38572\" class=\"elementor elementor-38572\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-2e778689 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2e778689\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13348ae1 elementor-column elementor-col-100 elementor-top-column\" data-id=\"13348ae1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a63c874 elementor-widget elementor-widget-heading\" data-id=\"a63c874\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ardiye \u00dccretine ili\u015fkin Vddk(Vergi Dava Daireleri Kurulu) Karar\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b501d elementor-widget elementor-widget-text-editor\" data-id=\"64b501d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; 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&nbsp;&nbsp;&nbsp;&nbsp;Dava konusu istem: Davac\u0131 ad\u0131na tescilli 16\/06\/2010 tarih ve 1350 say\u0131l\u0131 serbest dola\u015f\u0131ma giri\u015f beyannamesi muhteviyat\u0131 e\u015fyaya ili\u015fkin olarak beyannamenin tescil tarihine kadar yap\u0131lan giderlerin katma<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>de\u011fer vergisi matrah\u0131na dahil edilmedi\u011finden bahisle, ek olarak tahakkuk ettirilen katma de\u011fer vergisine vaki itiraz\u0131n reddine dair i\u015flemin iptali istemiyle dava a\u00e7\u0131lm\u0131\u015ft\u0131r<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 21. maddesine g\u00f6re, beyannamenin tescil tarihine kadar yap\u0131lan giderlerden vergilendirilmemi\u015f olanlar\u0131n katma de\u011fer vergisi matrah\u0131na dahil edilece\u011fi h\u00fckme<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>ba\u011flanm\u0131\u015f olup, dava konusu beyanname muhteviyat\u0131 e\u015fya i\u00e7in d\u00fczenlenen ardiye, antrepo, tahmil, tahliye vb. hizmetler i\u00e7in d\u00fczenlenen fatura tarihinin (29\/06\/2010) beyanname tescil tarihinden sonra oldu\u011fu<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>gerek\u00e7esiyle dava konusu ek tahakkuku iptal etmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 1. maddesinde, her t\u00fcrl\u00fc mal ve hizmet ithalat\u0131n\u0131n verginin konusunu te\u015fkil eden i\u015flemlerden oldu\u011fu belirtilmi\u015ftir. Ayn\u0131 Kanunun 10. maddesinde, mal teslimi ve hizmetifas\u0131 hallerinde, vergiyi do\u011furan olay\u0131n mal\u0131n teslimi veya hizmetin yap\u0131lmas\u0131 an\u0131nda meydana geldi\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Kanunun &quot;\u0130thalatta matrah&quot; ba\u015fl\u0131kl\u0131 21. maddesinin (a) bendinde, ithal edilen mal\u0131n g\u00fcmr\u00fck vergisi tarh\u0131na esas olan k\u0131ymeti, g\u00fcmr\u00fck vergisinin k\u0131ymet esas\u0131na g\u00f6re al\u0131nmamas\u0131 veya mal\u0131n g\u00fcmr\u00fck vergisinden muaf olmas\u0131 halinde sigorta ve navlun bedelleri dahil (CIF) de\u011feri, bunun belli olmad\u0131\u011f\u0131 hallerde mal\u0131n g\u00fcmr\u00fck\u00e7e tespit edilecek de\u011feri; (b) bendinde, ithalat s\u0131ras\u0131nda \u00f6denen her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar; (c) bendinde de, g\u00fcmr\u00fck beyannamesinin tescil tarihine kadar yap\u0131lan di\u011fer giderler ve \u00f6demelerden vergilendirilmeyenler ile mal bedeli \u00fczerinden hesaplanan fiyat fark\u0131, kur fark\u0131 gibi \u00f6demeler ithalde al\u0131nmas\u0131 gereken katma de\u011fer vergisinin matrah\u0131na dahil unsurlar aras\u0131nda say\u0131lm\u0131\u015ft\u0131r. \u00d6te yandan, an\u0131lan Kanunun 13. maddesinin (b) f\u0131kras\u0131nda ise; deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131 i\u00e7in liman<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>ve hava meydanlar\u0131nda yap\u0131lan hizmetlerin vergiden m\u00fcstesna oldu\u011funun h\u00fckme ba\u011flanm\u0131\u015f, an\u0131lan maddenin uygulanmas\u0131 ile ilgili olarak, 15 seri nolu Katma De\u011fer Vergisi Genel Tebli\u011finin (B) b\u00f6l\u00fcm\u00fcn\u00fcn 1. f\u0131kras\u0131nda ise, s\u00f6z konusu istisnan\u0131n seyr\u00fcsefere ili\u015fkin olmak olmak \u00fczere liman ve hava meydanlar\u0131nda ara\u00e7lar i\u00e7in ifa edilen her t\u00fcrl\u00fc hizmeti kapsad\u0131\u011f\u0131 vurgulanm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>Uyu\u015fmazl\u0131k konusu olayda, <\/span><u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:red;mso-fareast-language:TR'>beyannamenin tescil tarihinin fatura tarihinden \u00f6nce oldu\u011fu g\u00f6r\u00fclmekle birlikte<\/span><\/u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'>, <\/span><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>katma de\u011fer vergisi a\u00e7\u0131s\u0131ndan vergiyi do\u011furan olay hizmetin ifas\u0131yla meydana geldi\u011finden, beyannamenin tescil tarihinden \u00f6nceki veya sonraki tarihlerde d\u00fczenlenen faturalardaki di\u011fer giderlerle ilgili \u00f6demelerin, katma de\u011fer vergisi matrah\u0131na dahil edilebilmesi i\u00e7in<\/span><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'>, <\/span><u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:red;mso-fareast-language:TR'>s\u00f6z konusu \u00f6demelerin beyannamenin tescil tarihine kadar yap\u0131lan giderlere ili\u015fkin olmas\u0131 gerekmektedir<\/span><\/u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'>. Bunun belirlenmesi ise, <\/span><u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:red;mso-fareast-language:TR'>ordino, free out, navlun, ge\u00e7ici kabul, terminal, ithal ardiye, liman hizmeti, tahliye, demuraj ve benzeri adlar alt\u0131nda verilen hizmetlerin niteli\u011finin, dolay\u0131s\u0131yla, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi tarihin ortaya konulmas\u0131n\u0131 gerektirmektedir.<\/span><\/u><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'> <\/span><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>Ancak Mahkemece, bu y\u00f6nde herhangi bir inceleme yap\u0131lmayarak, sadece beyanname ve fatura tarihlerinin esas al\u0131nmas\u0131 suretiyle karar verildi\u011fi g\u00f6r\u00fclmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>Daire, d\u00fczenlenen faturadaki gider ve \u00f6demelerden kaynaklanan katma de\u011fer vergisi bak\u0131m\u0131ndan yukar\u0131da a\u00e7\u0131klanan hususlar dikkate al\u0131narak yeniden karar verilmesi gerekti\u011fi ve bu nedenle mahkeme karar\u0131nda isabet g\u00f6r\u00fclmedi\u011fi gerek\u00e7esiyle karar\u0131 bozmu\u015ftur.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p><\/o:p><\/span><\/p><p class=MsoNormal style='background:white'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Israr karar\u0131n\u0131n \u00f6zeti: Mahkeme, ayn\u0131 hukuksal nedenler ve gerek\u00e7eyle ilk karar\u0131nda \u0131srar etmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>KARAR SONUCU : <o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>A\u00e7\u0131klanan nedenlerle;<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>1- Daval\u0131n\u0131n temyiz isteminin KABUL\u00dcNE,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>2- &#8230;. Vergi Mahkemesinin, &#8230; tarih ve E:&#8230;, K:&#8230; say\u0131l\u0131 \u0131srar karar\u0131n\u0131n<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>BOZULMASINA,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>3- Yeniden verilecek kararda kar\u015f\u0131lanaca\u011f\u0131ndan, yarg\u0131lama giderleri hakk\u0131nda h\u00fck\u00fcm kurulmas\u0131na gerek bulunmad\u0131\u011f\u0131na,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>2577 say\u0131l\u0131 Kanunun (Ge\u00e7ici 8. maddesi uyar\u0131nca uygulanmas\u0131na devam edilen) 54. maddesinin 1. f\u0131kras\u0131 uyar\u0131nca bu karar\u0131n tebli\u011f tarihini izleyen g\u00fcnden itibaren onbe\u015f g\u00fcn i\u00e7inde karar d\u00fczeltme yolu a\u00e7\u0131k<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:black;mso-fareast-language:TR'>olmak \u00fczere, 03\/07\/2019 tarihinde oy\u00e7oklu\u011fuyla karar verildi.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:9.0pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:9.0pt;color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='color:black'>Karar metnini g\u00f6r\u00fcnt\u00fcleyemebilmek i\u00e7in <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/04\/vddk.pdf\">t\u0131klay\u0131n\u0131z&#8230;<\/a><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ardiye \u00dccretine ili\u015fkin Vddk(Vergi Dava Daireleri Kurulu) Karar\u0131 Say\u0131n ilgili, &nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;Dava konusu istem: Davac\u0131 ad\u0131na tescilli 16\/06\/2010 tarih ve 1350 say\u0131l\u0131 serbest dola\u015f\u0131ma giri\u015f beyannamesi muhteviyat\u0131 e\u015fyaya ili\u015fkin olarak beyannamenin tescil tarihine kadar yap\u0131lan giderlerin katma de\u011fer vergisi matrah\u0131na dahil edilmedi\u011finden bahisle, ek olarak tahakkuk ettirilen katma de\u011fer vergisine vaki itiraz\u0131n reddine dair<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ardiye_vddk_karari\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":8187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=38572"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38572\/revisions"}],"predecessor-version":[{"id":38574,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38572\/revisions\/38574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/8187"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}