355/1 MADDE İÇİN BİR DANIŞTAY KARARI DA BENDEN

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T.C.
DANıŞTAY DOKUZUNCU DAiRE Esas No : 2010/1367 </TD></TR></T></TABLE>
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Temyiz isteminde Bulunan ve Yürütmenin Durdurulmasını isteyen: ………………………… Tic. Ltd. Şti.
ıZMiR </TD></TR></T></TABLE>
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Karşı Taraf </TD></TR></T></TABLE>
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: ……………… Vergi Dairesi Müdürlüğü - ıZMIR </TD></TR></T></TABLE>
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istemin Özeti :2008/0cak-Aralık dönemleri için katma değer vergısı
beyannamelerini elektronik ortamda süresinde vermediği gerekçesiyle davacı adına kesilen özel usulsüzlük cezası ile usulsüzlük cezalarının terkini istemiyle açılan davayı kısmen kabul eden, kısmen reddeden ızmir 1.Vergi Mahkemesinin 30.12.2009 tarih ve E:2009/1649, K:2009/1938 sayılı kararının aleyhe olan kısmının bozulması ve yürütülmesinin durdurulması istenilmektedir. </TD></TR></T></TABLE>
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Danıştay Savcısı Filiz Z. Gürmeriç'in Düşüncesi : Temyiz dilekçesinde ileri
sürülen nedenlere ve uyuşmazlığın niteliğine göre, 2577 sayılı idari Yargılama Usulü Kanununun 52 nci maddesi ile bu maddenin göndermede bulunduğu 27 nci maddesinde öngörülen koşulların gerçekleştiği anlaşıldığından, yürütmenin durdurulması isteminin kabLlFj­gerekeceği düşünülmektedir. </TD></TR></T></TABLE>
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Tetkik Hakimi Uğur Kocaman'ın Düşüncesi :Yürütmenin durdurulması isteminin kabulü gerektiği düşünülmektedir. </TD></TR></T></TABLE>
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:TÜRK MİLLETi ADıNA
Hüküm veren Danıştay Dokuzuncu Dairesince işin gereği görüşüldü:
istanbul 2. Vergi Mahkemesince dava konusu özel usulsüzlük cezasının dayanağı olan 213 sayılı ).Iergi Usul Kanununun mükerrer 355. maddesinin Anayasaya aykır: olduğu ileri sürülerek Anayasa Mahkemesine başvurulması sonucu E:2009/21 esasında kayıtlıdosyanın açıldığı anlaşıldığından, uyuşmazlık konusu miktar kadar kanunen geçerli teminat karşılığında yürütmenin temyiz istemi sonuçlan:rıcaY2 h'&lt;adar durdurulmasına ve yürütmenin durdurulması harcı peşin alındığından yeniden alınmasına gerek olmadığına, 2577 sayılı idari Yargılama Usulü Kanununun 3622 sayılı Kanunla değişik 52. maddesinin birinci fıkrasına 4001 sayılı Kanunun 22. maddesi ile eklenen cümle uyarınca 31.3.2010 tarihinde oybirliği ile karar verildi. </TD></TR></T></TABLE>
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Cengiz </TD>
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E.lşın </TD>
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S. Zehra </TD>
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<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 75.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.05pt; : transparent; mso-height-rule: exactly" width=100>
EZEN </TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 95.55pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.05pt; : transparent; mso-height-rule: exactly" width=127>
;'BiRDEN· </TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 85.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.05pt; : transparent; mso-height-rule: exactly" width=114>
GÖKTUNA </TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 62.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.05pt; : transparent; mso-height-rule: exactly" width=84>
KAYA </TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 23.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.05pt; : transparent; mso-height-rule: exactly" width=32>
</TD></TR>
<TR style="HEIGHT: 8.15pt; mso-yfti-irow: 7; mso-height-rule: exactly; mso-yfti-lastrow: yes">
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 136.55pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=182>
</TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 75.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=100>
</TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 95.55pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=127>
.';: </TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 85.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=114>
</TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 62.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=84>
</TD>
<TD style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 23.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; HEIGHT: 8.15pt; : transparent; mso-height-rule: exactly" width=32>
</TD></TR></T></TABLE>
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[mgoksuz]

UMARIM ARKADAŞLARIMA FAYDASI OLUR.