{"id":1189,"date":"2025-04-18T15:32:34","date_gmt":"2025-04-18T11:32:34","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=1189"},"modified":"2025-04-18T15:32:35","modified_gmt":"2025-04-18T11:32:35","slug":"mikro-sahibkarlara-qarsi-haqsiz-q%c9%99rar","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/mikro-sahibkarlara-qarsi-haqsiz-q%c9%99rar\/","title":{"rendered":"Mikro sahibkarlara qar\u015f\u0131 haqs\u0131z q\u0259rar?"},"content":{"rendered":"<h3 class=\"wp-block-heading\" id=\"h-vergi-orqaninin-kameral-yoxlamasina-ali-m\u0259hk\u0259m\u0259d\u0259n-reaksiyali-qaytarma-riskli-statusun-huquqi-t\u0259hqiqati\"><strong>Vergi Orqan\u0131n\u0131n Kameral Yoxlamas\u0131na Ali M\u0259hk\u0259m\u0259d\u0259n Reaksiyal\u0131 Qaytarma: Riskli Statusun H\u00fcquqi T\u0259hqiqat\u0131<\/strong><\/h3>\n\n\n\n<p>2025-ci ilin mart ay\u0131nda Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131, vergi orqan\u0131n\u0131n bir \u015firk\u0259t bar\u0259sind\u0259 q\u0259bul etdiyi <strong>kameral vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si \u00fczr\u0259 q\u0259rar<\/strong>\u0131n qanuniliyini qiym\u0259tl\u0259ndir\u0259r\u0259k \u0259h\u0259miyy\u0259tli bir h\u00fcquqi m\u00f6vqey\u0259 imza atm\u0131\u015fd\u0131r. S\u00f6hb\u0259t &#8220;xxxx&#8221; firmas\u0131 il\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti aras\u0131nda ba\u015f ver\u0259n <strong>vergi g\u00fcz\u0259\u015ftl\u0259rinin t\u0259tbiqi v\u0259 riskli vergi \u00f6d\u0259yicisi statusunun h\u00fcquqi \u0259sas\u0131<\/strong> il\u0259 ba\u011fl\u0131 m\u00fcbahis\u0259d\u0259n gedir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-mubahis\u0259nin-faktiki-mahiyy\u0259ti\"><strong>M\u00fcbahis\u0259nin Faktiki Mahiyy\u0259ti:<\/strong><\/h4>\n\n\n\n<p>\u0130ddia\u00e7\u0131 &#8220;xxxx&#8221; firmas\u0131 2022-ci il \u00fczr\u0259 g\u0259lir v\u0259 m\u0259nf\u0259\u0259t b\u0259yannam\u0259sini t\u0259qdim etmi\u015f, <strong>g\u0259lirini 149.685,44 manat<\/strong>, <strong>x\u0259rcl\u0259rini is\u0259 65.981,04 manat<\/strong> olaraq b\u0259yan etmi\u015fdir. Firma <strong>Vergi M\u0259c\u0259ll\u0259sinin 106.1.20-ci madd\u0259sin\u0259<\/strong> \u0259sas\u0259n <strong>75% vergi g\u00fcz\u0259\u015fti<\/strong> t\u0259tbiq ed\u0259r\u0259k vergi \u00f6hd\u0259liyini s\u0131f\u0131rlam\u0131\u015f v\u0259 ke\u00e7mi\u015f ill\u0259rin z\u0259r\u0259rini n\u0259z\u0259r\u0259 alaraq vergi \u00f6d\u0259m\u0259kd\u0259n azad olmu\u015fdur.<\/p>\n\n\n\n<p>Lakin cavabdeh \u2013 D\u00f6vl\u0259t Vergi Xidm\u0259ti, kameral vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 \u015firk\u0259tin <strong>\u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar apard\u0131\u011f\u0131n\u0131<\/strong>, b\u0259zi mallar\u0131n <strong>idxal v\u0259 al\u0131\u015f s\u0259n\u0259dl\u0259rinin olmamas\u0131n\u0131<\/strong>, h\u0259m\u00e7inin <strong>riskli vergi \u00f6d\u0259yicil\u0259ri siyah\u0131s\u0131na<\/strong> daxil edilm\u0259sini \u0259sas g\u0259tir\u0259r\u0259k 12.546,10 manat \u0259lav\u0259 m\u0259nf\u0259\u0259t vergisi hesablam\u0131\u015fd\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ilk-instansiya-v\u0259-apellyasiya-vergi-orqanina-qanunsuzluq-ittihami\"><strong>\u0130lk Instansiya v\u0259 Apellyasiya: Vergi Orqan\u0131na Qanunsuzluq \u0130ttiham\u0131<\/strong><\/h4>\n\n\n\n<p>Bak\u0131 \u0130nzibati M\u0259hk\u0259si iddian\u0131 t\u0259min etmi\u015f v\u0259 q\u0259rar\u0131 l\u0259\u011fv etmi\u015fdir. M\u0259hk\u0259m\u0259 bel\u0259 q\u0259na\u0259t\u0259 g\u0259lmi\u015fdir ki, <strong>vergitutma il\u0259 ba\u011fl\u0131 q\u0259rar verildikd\u0259 iddia\u00e7\u0131n\u0131n t\u0259qdim etdiyi s\u0259n\u0259dl\u0259r<\/strong>, <strong>d\u00fczg\u00fcn izahatlar<\/strong> v\u0259 <strong>d\u00fcz\u0259li\u015f b\u0259yannam\u0259l\u0259ri n\u0259z\u0259r\u0259 al\u0131nmam\u0131\u015fd\u0131r<\/strong>. Vergi M\u0259c\u0259ll\u0259sinin 37 v\u0259 67-ci madd\u0259l\u0259rinin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259d\u0259n, birt\u0259r\u0259fli v\u0259 \u0259sasland\u0131r\u0131lmam\u0131\u015f q\u0259rar q\u0259bul edilmi\u015fdir.<\/p>\n\n\n\n<p>Apellyasiya instansiyas\u0131 bu q\u0259rar\u0131 q\u00fcvv\u0259d\u0259 saxlam\u0131\u015f, vergi orqan\u0131n\u0131n m\u00f6vqeyini \u0259sass\u0131z saym\u0131\u015fd\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ali-m\u0259hk\u0259m\u0259nin-mudaxil\u0259si-prosessual-h\u0259qiq\u0259tin-axtarisi\"><strong>Ali M\u0259hk\u0259m\u0259nin M\u00fcdaxil\u0259si: Prosessual H\u0259qiq\u0259tin Axtar\u0131\u015f\u0131<\/strong><\/h4>\n\n\n\n<p>Lakin cavabdehin kassasiya \u015fikay\u0259ti \u0259sas\u0131nda i\u015f Ali M\u0259hk\u0259m\u0259y\u0259 da\u015f\u0131nm\u0131\u015f v\u0259 Ali M\u0259hk\u0259m\u0259 apellyasiya instansiyas\u0131n\u0131n q\u0259rar\u0131n\u0131n <strong>birt\u0259r\u0259fli ara\u015fd\u0131rma prinsipi il\u0259 ziddiyy\u0259t t\u0259\u015fkil etdiyini<\/strong> qeyd ed\u0259r\u0259k h\u0259min q\u0259rar\u0131 <strong>l\u0259\u011fv etmi\u015fdir<\/strong>.<\/p>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, <strong>iddia\u00e7\u0131n\u0131n riskli vergi \u00f6d\u0259yicisi hesab olunmas\u0131na dair ayr\u0131 bir m\u0259hk\u0259m\u0259 i\u015fi<\/strong> m\u00f6vcuddur v\u0259 bu i\u015f\u0259 aid faktlar, konkret olaraq <strong>hans\u0131 qaim\u0259l\u0259rin l\u0259\u011fv edildiyi, \u00f6d\u0259ni\u015fl\u0259rin taleyi v\u0259 d\u0259qiql\u0259\u015fdirilmi\u015f b\u0259yannam\u0259l\u0259rin t\u0259qdim olunub-olunmamas\u0131 kimi hallar\u0131n<\/strong> indiki i\u015f \u00fc\u00e7\u00fcn d\u0259 birba\u015fa \u0259h\u0259miyy\u0259ti vard\u0131r.<\/p>\n\n\n\n<p>Bu s\u0259b\u0259bd\u0259n, Ali M\u0259hk\u0259m\u0259 <strong>apellyasiya m\u0259hk\u0259m\u0259sinin obyektiv v\u0259 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131rma aparmad\u0131\u011f\u0131n\u0131<\/strong> \u0259sas g\u0259tir\u0259r\u0259k i\u015fi <strong>t\u0259krar bax\u0131lmas\u0131 \u00fc\u00e7\u00fcn geri qaytarm\u0131\u015fd\u0131r.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-huquqi-movqe-v\u0259-t\u0259hlil\"><strong>H\u00fcquqi M\u00f6vqe v\u0259 T\u0259hlil:<\/strong><\/h4>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin m\u00f6vqeyind\u0259 \u0259sas h\u00fcquqi vur\u011fu <strong>\u0130nzibati Prosessual M\u0259c\u0259ll\u0259nin 12-ci v\u0259 58.7-ci madd\u0259l\u0259rin\u0259<\/strong> edilmi\u015fdir \u2013 m\u0259hk\u0259m\u0259 b\u00fct\u00fcn hallar\u0131 xidm\u0259ti v\u0259zif\u0259sin\u0259 g\u00f6r\u0259 <strong>tam v\u0259 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131rmal\u0131d\u0131r<\/strong>.<\/p>\n\n\n\n<p>\u018flav\u0259 olaraq, <strong>Vergi M\u0259c\u0259ll\u0259sinin 106.1.20-ci madd\u0259sinin t\u0259tbiqi \u015f\u0259rtl\u0259ri \u2013 x\u00fcsusil\u0259 \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar\u0131n m\u00f6vcudlu\u011fu<\/strong> vergi g\u00fcz\u0259\u015ftinin t\u0259tbiqinin qar\u015f\u0131s\u0131n\u0131 al\u0131r. Bununla bel\u0259, iddia\u00e7\u0131n\u0131n riskli vergi \u00f6d\u0259yicisi olub-olmamas\u0131 haqq\u0131nda <strong>dig\u0259r m\u00fcbahis\u0259 \u00fczr\u0259 yekun q\u0259rar h\u0259l\u0259 q\u0259bul edilm\u0259mi\u015fdir<\/strong>. Bu is\u0259 haz\u0131rk\u0131 i\u015fin n\u0259tic\u0259sin\u0259 bilavasit\u0259 t\u0259sir g\u00f6st\u0259r\u0259 bil\u0259c\u0259k hald\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-n\u0259tic\u0259-v\u0259-proqnoz\"><strong>N\u0259tic\u0259 v\u0259 Proqnoz:<\/strong><\/h4>\n\n\n\n<p>Bu q\u0259rar inzibati m\u0259hk\u0259m\u0259 icraat\u0131nda <strong>obyektiv ara\u015fd\u0131rma v\u0259 m\u00fcbahis\u0259li h\u00fcquqi hallar\u0131n d\u0259rin t\u0259hlilinin<\/strong> n\u0259 q\u0259d\u0259r vacib oldu\u011funu g\u00f6st\u0259rir. Ali M\u0259hk\u0259m\u0259 haql\u0131 olaraq qeyd etmi\u015fdir ki, <strong>s\u00fcbutlar\u0131n qiym\u0259tl\u0259ndirilm\u0259si yaln\u0131z ka\u011f\u0131z \u00fcz\u0259rind\u0259 olan formal materiallara \u0259sas\u0259n deyil, faktlar\u0131n mahiyy\u0259tinin k\u0259si\u015fm\u0259si \u00fcz\u0259rind\u0259n apar\u0131lmal\u0131d\u0131r.<\/strong><\/p>\n\n\n\n<p>\u0130\u015fin apellyasiya m\u0259hk\u0259m\u0259sin\u0259 qaytar\u0131lmas\u0131 h\u0259m vergi orqanlar\u0131, h\u0259m d\u0259 vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn m\u00fch\u00fcm presedent yarad\u0131r: <strong>Vergi g\u00fcz\u0259\u015fti h\u00fcququnun l\u0259\u011fvi yaln\u0131z ciddi \u0259sasland\u0131r\u0131lm\u0131\u015f, s\u0259n\u0259dl\u0259rl\u0259 d\u0259st\u0259kl\u0259nmi\u015f v\u0259 h\u0259rt\u0259r\u0259fli qiym\u0259tl\u0259ndirilmi\u015f q\u0259rarla h\u0259yata ke\u00e7irilm\u0259lidir.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Vergi Orqan\u0131n\u0131n Kameral Yoxlamas\u0131na Ali M\u0259hk\u0259m\u0259d\u0259n Reaksiyal\u0131 Qaytarma: Riskli Statusun H\u00fcquqi T\u0259hqiqat\u0131 2025-ci ilin mart ay\u0131nda Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131, vergi orqan\u0131n\u0131n bir \u015firk\u0259t bar\u0259sind\u0259 q\u0259bul etdiyi kameral vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si \u00fczr\u0259 q\u0259rar\u0131n qanuniliyini qiym\u0259tl\u0259ndir\u0259r\u0259k \u0259h\u0259miyy\u0259tli bir h\u00fcquqi m\u00f6vqey\u0259 imza atm\u0131\u015fd\u0131r. S\u00f6hb\u0259t &#8220;xxxx&#8221; firmas\u0131 il\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti aras\u0131nda ba\u015f [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[],"class_list":["post-1189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mikro sahibkarlara qar\u015f\u0131 haqs\u0131z q\u0259rar? - e-mehkeme.az<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/mikro-sahibkarlara-qarsi-haqsiz-q\u0259rar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mikro sahibkarlara qar\u015f\u0131 haqs\u0131z q\u0259rar? - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"Vergi Orqan\u0131n\u0131n Kameral Yoxlamas\u0131na Ali M\u0259hk\u0259m\u0259d\u0259n Reaksiyal\u0131 Qaytarma: Riskli Statusun H\u00fcquqi T\u0259hqiqat\u0131 2025-ci ilin mart ay\u0131nda Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131, vergi orqan\u0131n\u0131n bir \u015firk\u0259t bar\u0259sind\u0259 q\u0259bul etdiyi kameral vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si \u00fczr\u0259 q\u0259rar\u0131n qanuniliyini qiym\u0259tl\u0259ndir\u0259r\u0259k \u0259h\u0259miyy\u0259tli bir h\u00fcquqi m\u00f6vqey\u0259 imza atm\u0131\u015fd\u0131r. 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