KDV Kanununun 36. maddesinde, indirim hakk\u0131n\u0131n k\u0131smen veya tamamen kald\u0131r\u0131lmas\u0131, yeniden konulmas\u0131, bu \u015fekilde indirim hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetlerin belirlenmesi konusunda Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir. \u0130ndirim hakk\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131na ili\u015fkin bu h\u00fckme 28 Aral\u0131k 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 7491 say\u0131l\u0131 Kanunla \u201ciade hakk\u0131\u201d da eklenmek suretiyle Cumhurba\u015fkan\u0131na, KDV iade hakk\u0131n\u0131 k\u0131smen veya tamamen kald\u0131rma veya yeniden koyma ve bu \u015fekilde iade hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetleri belirleme yetkisi de verilmi\u015ftir.<\/p>\n\n\n\n
Bu eklemenin yap\u0131ld\u0131\u011f\u0131 7491 say\u0131l\u0131 Kanunun \u00e7e\u015fitli h\u00fck\u00fcmlerinin Anayasaya ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle a\u00e7\u0131lan iptal davas\u0131na ili\u015fkin olarak Anayasa Mahkemesi 2024\/54 esas say\u0131l\u0131 karar\u0131 ile KDV Kanununun 36. maddesine eklenen \u201ciade hakk\u0131\u201d k\u0131s\u0131tlamas\u0131na ili\u015fkin h\u00fckm\u00fcn iptaline karar vermi\u015ftir. 9 Aral\u0131k 2025 tarihli Resmi Gazetede yay\u0131mlanan iptal karar\u0131n\u0131n, yay\u0131m\u0131ndan ba\u015flayarak dokuz ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesi kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
\u0130ptal karar\u0131n\u0131n gerek\u00e7esinde, Anayasan\u0131n 7. maddesindeki yasama yetkisinin T.B.M.M.\u2019ye ait oldu\u011fu ve devredilemeyece\u011fi, 73. maddedeki verginin kanunili\u011fi ilkesi gere\u011fince vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ili\u015fkin d\u00fczenlemelerin kanunla yap\u0131lmas\u0131n\u0131n zorunlu oldu\u011funa de\u011finilerek, KDV iadesinin belirli ko\u015fullar\u0131n varl\u0131\u011f\u0131 halinde kanun koyucu taraf\u0131ndan bir hak olarak m\u00fckelleflere tan\u0131nd\u0131\u011f\u0131 ifade edilmi\u015ftir. \u0130ptali istenen d\u00fczenleme ile KDV iade hakk\u0131n\u0131n k\u0131smen veya tamamen kald\u0131r\u0131lmas\u0131 veya yeniden koyulmas\u0131 ve bu \u015fekilde iade hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetleri belirleme yetkisi ile ilgili objektif bir \u00f6l\u00e7\u00fct getirilmedi\u011fi, yetkinin \u00e7er\u00e7evesinin \u00e7izilmedi\u011fi, temel esaslar ve ilkelerinin belirlenmedi\u011fi, takdir yetkisinin b\u00fct\u00fcn\u00fcyle Cumhurba\u015fkan\u0131na b\u0131rak\u0131ld\u0131\u011f\u0131 belirtilerek, b\u00f6yle bir yetkinin y\u00fcr\u00fctme organ\u0131na verilmesinin, yasama yetkisinin devredilmezli\u011fi ve verginin kanunili\u011fi ilkeleri ile ba\u011fda\u015fmad\u0131\u011f\u0131ndan iptaline karar verilmi\u015ftir.<\/p>\n\n\n\n
KDV Kanununun 36. maddesine eklenen h\u00fckm\u00fcn Anayasaya ayk\u0131r\u0131 bulunmas\u0131n\u0131n gerek\u00e7elerinin tamam\u0131, maddenin ilk hali i\u00e7in de aynen ge\u00e7erlidir. Ba\u015fta da belirtti\u011fimiz gibi maddenin de\u011fi\u015fiklikten \u00f6nceki hali \u201cCumhurba\u015fkan\u0131, indirim hakk\u0131n\u0131 k\u0131smen veya tamamen kald\u0131rmaya veya yeniden koymaya ve bu \u015fekilde indirim hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetleri belirlemeye yetkilidir\u201d \u015feklindedir. \u0130ptal karar\u0131n\u0131n gerek\u00e7esindeki, verilen yetki ile ilgili objektif bir \u00f6l\u00e7\u00fct bulunmamas\u0131, \u00e7er\u00e7evesinin \u00e7izilmemesi, temel esaslar ve ilkelerinin belirlenmemi\u015f olmas\u0131, takdir yetkisinin b\u00fct\u00fcn\u00fcyle y\u00fcr\u00fctme organ\u0131na b\u0131rak\u0131lmas\u0131, indirim hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131na ili\u015fkin yetki i\u00e7in de s\u00f6z konusudur.<\/p>\n\n\n\n
Nitekim bu yetkiye dayan\u0131larak \u00e7\u0131kar\u0131lan 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile ithalatta g\u00f6zetim ve korunma \u00f6nlemleri dolay\u0131s\u0131yla \u00f6denen KDV i\u00e7in indirim k\u0131s\u0131tlamas\u0131 getirilmi\u015ftir. 24 Kas\u0131m 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren bu Kararla;<\/p>\n\n\n\n
KDV\u2019nin indirim hakk\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Anayasa Mahkemesinin iade hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131na ili\u015fkin yetki h\u00fckm\u00fcn\u00fc iptal eden 2024\/54 esas say\u0131l\u0131 karar\u0131, indirim k\u0131s\u0131tlamas\u0131<\/strong> getirilen Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n dayana\u011f\u0131 olan yetki h\u00fckm\u00fcn\u00fcn de Anayasaya ayk\u0131r\u0131l\u0131\u011f\u0131n\u0131 g\u00fcndeme getirmi\u015ftir.<\/p>\n\n\n\n Bu durumda, ithalatta koruma ve g\u00f6zetim uygulamalar\u0131na ili\u015fkin \u00f6denen KDV\u2019yi indirim konusu yapan m\u00fckellefler, indirimi reddeden idari i\u015flemler aleyhine a\u00e7acaklar\u0131 davalarda 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n dayana\u011f\u0131 olan h\u00fckm\u00fcn Anayasaya ayk\u0131r\u0131l\u0131\u011f\u0131n\u0131 ileri s\u00fcrebileceklerdir. Somut norm denetimi kapsam\u0131nda yap\u0131lan itiraza bakan mahkeme, ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na var\u0131rsa, Anayasa Mahkemesinin bu konuda verece\u011fi karara kadar davay\u0131 geri b\u0131rakabilecektir.<\/p>\n","protected":false},"excerpt":{"rendered":" KDV Kanununun 36. maddesinde, indirim hakk\u0131n\u0131n k\u0131smen veya tamamen kald\u0131r\u0131lmas\u0131, yeniden konulmas\u0131, bu \u015fekilde indirim hakk\u0131 k\u0131s\u0131tlanan mal veya hizmetlerin belirlenmesi konusunda Cumhurba\u015fkan\u0131na yetki verilmi\u015ftir. \u0130ndirim hakk\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131na ili\u015fkin bu h\u00fckme 28 Aral\u0131k 2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 7491 say\u0131l\u0131 Kanunla \u201ciade hakk\u0131\u201d da eklenmek suretiyle Cumhurba\u015fkan\u0131na, KDV iade hakk\u0131n\u0131 k\u0131smen veya tamamen kald\u0131rma veya yenidenHakk\u0131nda daha fazlas\u0131n\u0131 oku Anayasa Mahkemesi: Cumhurba\u015fkan\u0131 KDV iade hakk\u0131n\u0131 k\u0131s\u0131tlayamaz. Ya indirim hakk\u0131?<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/560"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=560"}],"version-history":[{"count":2,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/560\/revisions"}],"predecessor-version":[{"id":562,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/560\/revisions\/562"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}