{"id":6258,"date":"2023-10-02T02:01:41","date_gmt":"2023-10-01T23:01:41","guid":{"rendered":"https:\/\/gndolegal.com\/degerli-konut-vergisine-iliskin-anayasa-mahkemesi-karari\/"},"modified":"2023-10-12T13:58:17","modified_gmt":"2023-10-12T10:58:17","slug":"degerli-konut-vergisine-iliskin-anayasa-mahkemesi-karari","status":"publish","type":"page","link":"https:\/\/gndolegal.com\/en\/degerli-konut-vergisine-iliskin-anayasa-mahkemesi-karari\/","title":{"rendered":"De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6258\" class=\"elementor elementor-6258 elementor-6096\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a10a20 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0a10a20\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89d3eb1\" data-id=\"89d3eb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3184e56 elementor-widget elementor-widget-gva_post_breadcrumb\" data-id=\"3184e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"gva_post_breadcrumb.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva_post_breadcrumb gva-element\">   \r\n<div class=\"post-breadcrumb\">\r\n   <div class=\"custom-breadcrumb \" >\r\n               <div class=\"breadcrumb-overlay\" style=\"\"><\/div>\r\n            <div class=\"breadcrumb-main\">\r\n        <div class=\"container\">\r\n          <div class=\"breadcrumb-container-inner\">\r\n                      <\/div>  \r\n        <\/div>   \r\n      <\/div>  \r\n   <\/div>\r\n<\/div>      \r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1754932f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1754932f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-484e4b61\" data-id=\"484e4b61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2d54f052 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d54f052\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-137fbdc7\" data-id=\"137fbdc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7796f7e0 animated-fast elementor-invisible elementor-widget elementor-widget-gva-heading-block\" data-id=\"7796f7e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"gva-heading-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva-heading-block gva-element\">   <div class=\"align-center style-1 widget gsc-heading box-align-center auto-responsive\">\r\n      <div class=\"content-inner\">\r\n         \r\n         \r\n           \r\n         \r\n                     <h2 class=\"title\">\r\n               <span>De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 <\/span>\r\n            <\/h2>\r\n                  \r\n         \r\n      <\/div>\r\n   <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9ef1a8 animated-fast elementor-invisible elementor-widget elementor-widget-gva-heading-block\" data-id=\"a9ef1a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"gva-heading-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva-heading-block gva-element\">   <div class=\"align-center style-1 widget gsc-heading box-align-center \">\r\n      <div class=\"content-inner\">\r\n         \r\n         \r\n           \r\n         \r\n                     <h2 class=\"title\">\r\n               <span>13 Eyl\u00fcl 2023<\/span>\r\n            <\/h2>\r\n                  \r\n         \r\n      <\/div>\r\n   <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c5beb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5beb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a82530\" data-id=\"5a82530\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66115c3 elementor-widget elementor-widget-heading\" data-id=\"66115c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fc3d8f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc3d8f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ec3ee70\" data-id=\"ec3ee70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3de41f elementor-widget elementor-widget-text-editor\" data-id=\"d3de41f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00d6zet:<\/strong> 7194 Say\u0131l\u0131 Kanun\u2019un 35\u2019inci maddesi uyar\u0131nca de\u011ferli konut vergisi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 yetkili vergi dairesine \u00f6denecektir. Kanunun 36.maddesi uyar\u0131nca tahsil edilen de\u011ferli konut vergisi, \u0130l \u00d6zel \u0130darelerine ve Belediyelere Genel B\u00fct\u00e7e Vergi Gelirlerinden Pay Verilmesi Hakk\u0131nda Kanun ile di\u011fer kanunlara g\u00f6re mahalli idarelere verilecek paylar\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r. Kanun maddelerinin Anayasa\u2019n\u0131n 90 ve 127.maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Yap\u0131lan norm denetiminde Anayasa Mahkemesi, kanun maddesinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na karar vermi\u015ftir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-537b648 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"537b648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0704d14 elementor-widget elementor-widget-text-editor\" data-id=\"0704d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A\u00e7\u0131klamalar\u0131m\u0131z:<\/strong><\/p><p><strong>Anayasa Mahkemesi\u2019nin 18\/05\/2023 tarih ve E.2020\/11, K.2023\/98 say\u0131l\u0131 karar\u0131<\/strong><\/p><p>Kuralla, \u00a0de\u011ferli konut vergisinin, de\u011ferli konut vergisinin yerel y\u00f6netimleri de\u011fil merkez\u00ee y\u00f6netimlerin gelirleri aras\u0131na d\u00e2hil edildi\u011fi, de\u011ferli konut vergisinin konusunu olu\u015fturan meskenlerin ayn\u0131 zamanda emlak vergisinin de konusu oldu\u011fu, d\u00fczenlemenin m\u00fckellef bak\u0131m\u0131ndan hem ilgili belediyeye hem de ilgili vergi dairesine kar\u015f\u0131 ayr\u0131 ayr\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerin do\u011fmas\u0131na yol a\u00e7aca\u011f\u0131, ayr\u0131ca bu h\u00e2lin yerel makamlara yeterli mali kaynak sa\u011flanmas\u0131 ve yerel makamlar\u0131n mali kaynaklar\u0131n\u0131n sorumluluklar\u0131yla orant\u0131l\u0131 olmas\u0131 gerekti\u011fine ili\u015fkin uluslararas\u0131 s\u00f6zle\u015fmelerle de ba\u011fda\u015fmad\u0131\u011f\u0131\u00a0belirtilerek kurallar\u0131n Anayasa\u2019n\u0131n\u00a090. ve 127. maddelerine\u00a0ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p><p>Anayasa Mahkemesi yapm\u0131\u015f oldu\u011fu de\u011ferlendirmede a\u015fa\u011f\u0131daki sonu\u00e7lara ula\u015fm\u0131\u015ft\u0131r.<\/p><ul><li><strong>De\u011ferli Konut Vergisinin Merkezi \u0130dareye \u00d6denmesi Bak\u0131m\u0131ndan<\/strong><\/li><\/ul><p>Emlak vergisi, belediyelerin kamu hizmeti sunarken ihtiya\u00e7 duyduklar\u0131 \u00f6nemli bir finansman kayna\u011f\u0131 niteli\u011fi ta\u015f\u0131mas\u0131n\u0131n yan\u0131 s\u0131ra yerel ve yayg\u0131n \u00f6l\u00e7ekli bir vergi olmas\u0131 dolay\u0131s\u0131yla da \u00f6nemli bir niteli\u011fe sahiptir.\u00a0Emlak vergisinde esas olan \u015fey, vergilerin mahall\u00ee olarak al\u0131nmas\u0131d\u0131r. Buradaki ama\u00e7 da yerel y\u00f6netimler taraf\u0131ndan toplanan vergilerin yerel hizmetlere harcanmas\u0131d\u0131r.<\/p><p>De\u011ferli konut vergisinin amac\u0131, bir yerle\u015fim yerinde bulunan ta\u015f\u0131nmazlardan kaynaklanan mahall\u00ee m\u00fc\u015fterek ihtiya\u00e7lar\u0131n kar\u015f\u0131lanmas\u0131na katk\u0131 sa\u011flamak de\u011fil l\u00fcks servet unsuru niteli\u011finde g\u00f6r\u00fclen ve belirli bir tutar\u0131n \u00fczerinde de\u011fere sahip olan mesken niteli\u011finde ta\u015f\u0131nmazlar\u0131n vergilendirilmesidir. De\u011ferli konut vergisine tabi ta\u015f\u0131nmazlara ili\u015fkin olarak yerine getirilmesi gereken mahall\u00ee m\u00fc\u015fterek ihtiya\u00e7lar\u0131n ise emlak vergisinin yan\u0131 s\u0131ra \u00e7evre temizlik vergisi gibi mahall\u00ee idarelerin tahsil ve y\u00f6netimine b\u0131rak\u0131lm\u0131\u015f olan vergilerle\u00a0veya 5779 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uyar\u0131nca genel b\u00fct\u00e7e vergi gelirlerinden yerel y\u00f6netimlere aktar\u0131lan paylarla\u00a0sa\u011flanmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p><p>Dava konusu kuralla, ayn\u0131 zamanda mahall\u00ee idarelerin tarh ve tahsile yetkili oldu\u011fu emlak vergisinin de konusunu olu\u015fturan mesken niteli\u011findeki ta\u015f\u0131nmazlar \u00fczerinden al\u0131nan de\u011ferli konut vergisi gelirlerinin merkez\u00ee idare b\u00fct\u00e7esine d\u00e2hil edilmesinin mahall\u00ee idarelerin mali \u00f6zerkli\u011fine bir m\u00fcdahale te\u015fkil etti\u011fi s\u00f6ylenemez. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 73. ve 127. maddelerine ayk\u0131r\u0131 de\u011fildir.<\/p><ul><li><strong>De\u011ferli Konut Vergisinin Mahalli \u0130darelere Verilecek Paylar\u0131n Hesab\u0131nda Dikkate Al\u0131nmamas\u0131 Bak\u0131m\u0131ndan<\/strong><\/li><\/ul><p>De\u011ferli konut vergisinin konusunu olu\u015fturan T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlar, istisna ve muafiyet kapsam\u0131na girmemeleri durumunda ayn\u0131 zamanda emlak vergisinin de konusunu olu\u015fturmaktad\u0131r. De\u011ferli konut vergisi, merkez\u00ee y\u00f6netim geliri<em>\u00a0<\/em>olarak belirlenmi\u015fken<em>\u00a0<\/em>emlak vergisi ilgili\u00a0<em>belediyece<\/em>\u00a0tarh ve tahakkuk olunur.\u00a0Buna g\u00f6re\u00a0yerel y\u00f6netimlerin\u00a0yetki alanlar\u0131nda yerine getirmi\u015f olduklar\u0131 hizmetlerin ve yapt\u0131klar\u0131 masraflar\u0131n finansman\u0131n\u0131n sa\u011flanmas\u0131 noktas\u0131nda yukar\u0131da belirtilen gelir kalemlerinin yan\u0131 s\u0131ra\u00a0emlak vergisinin de yer ald\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. A\u00e7\u0131klanan nedenlerle\u00a0tahsil edilen de\u011ferli konut vergisinin genel b\u00fct\u00e7e geliri olarak kaydedilmesinin ve 5779 say\u0131l\u0131 Kanun ile di\u011fer kanunlara g\u00f6re mahall\u00ee idarelere verilecek paylar\u0131n hesab\u0131nda dikkate al\u0131nmamas\u0131n\u0131n yerel y\u00f6netimlerin \u00f6zerkli\u011fi<em>\u00a0<\/em>ilkesine ayk\u0131r\u0131 bir y\u00f6n\u00fc bulunmamaktad\u0131r.<\/p><p>Karar, 12 Eyl\u00fcl 2023 tarihli Resmi Gazete\u2019de yay\u0131nlanm\u0131\u015f olup, ekteki linkten ula\u015fabilirsiniz. <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/09\/20230912-3.pdf\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/09\/20230912-3.pdf<\/a><\/p><p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcde32 elementor-widget elementor-widget-image\" data-id=\"dbcde32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"400\" height=\"97\" src=\"https:\/\/gndolegal.com\/wp-content\/uploads\/2023\/07\/23232-jpg.webp\" class=\"attachment-full size-full wp-image-5605\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 13 Eyl\u00fcl 2023 De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 \u00d6zet: 7194 Say\u0131l\u0131 Kanun\u2019un 35\u2019inci maddesi uyar\u0131nca de\u011ferli konut vergisi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"categories":[],"tags":[],"class_list":["post-6258","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 - GNDO Legal | G\u00fcnd\u00fcz &amp; \u00d6zgen\u00e7 Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/title>\n<meta name=\"description\" content=\"7194 Say\u0131l\u0131 Kanun\u2019un 35\u2019inci maddesi uyar\u0131nca de\u011ferli konut vergisi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 yetkili vergi dairesine \u00f6denecektir. Kanunun 36.maddesi uyar\u0131nca tahsil edilen de\u011ferli konut vergisi, \u0130l \u00d6zel \u0130darelerine ve Belediyelere Genel B\u00fct\u00e7e Vergi Gelirlerinden Pay Verilmesi Hakk\u0131nda Kanun ile di\u011fer kanunlara g\u00f6re mahalli idarelere verilecek paylar\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gndolegal.com\/degerli-konut-vergisine-iliskin-anayasa-mahkemesi-karari\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De\u011ferli Konut Vergisine \u0130li\u015fkin Anayasa Mahkemesi Karar\u0131 - GNDO Legal | G\u00fcnd\u00fcz &amp; \u00d6zgen\u00e7 Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"og:description\" content=\"7194 Say\u0131l\u0131 Kanun\u2019un 35\u2019inci maddesi uyar\u0131nca de\u011ferli konut vergisi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 yetkili vergi dairesine \u00f6denecektir. 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