{"id":1277,"date":"2025-09-12T10:19:07","date_gmt":"2025-09-12T06:19:07","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=1277"},"modified":"2026-01-02T04:17:35","modified_gmt":"2026-01-02T00:17:35","slug":"riskli-vergi-odeyicisi-statusu-ve-sahibkarlarin-huquqlari-ali-mehkeme-movqeyi","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/riskli-vergi-odeyicisi-statusu-ve-sahibkarlarin-huquqlari-ali-mehkeme-movqeyi\/","title":{"rendered":"Riskli vergi \u00f6d\u0259yicisi statusu v\u0259 sahibkarlar\u0131n h\u00fcquqlar\u0131 \u2013 Ali M\u0259hk\u0259m\u0259 m\u00f6vqeyi"},"content":{"rendered":"

<\/p>\n\n\n

Giri\u015f<\/h2>\n

Az\u0259rbaycan Respublikas\u0131nda vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 t\u0259tbiq edil\u0259n \u201criskli vergi \u00f6d\u0259yicisi\u201d<\/b><\/strong>\u00a0institutu son ill\u0259rd\u0259 h\u0259m n\u0259z\u0259ri, h\u0259m d\u0259 praktiki m\u00fcst\u0259vid\u0259 m\u00fch\u00fcm m\u00fczakir\u0259 predmetin\u0259 \u00e7evrilmi\u015fdir. Bu institutun t\u0259tbiqi il\u0259 ba\u011fl\u0131 q\u0259bul olunmu\u015f normativ aktlarda vergi orqanlar\u0131na geni\u015f s\u0259lahiyy\u0259tl\u0259r verilmi\u015f, lakin bu s\u0259lahiyy\u0259tl\u0259rin s\u0259rh\u0259dl\u0259ri v\u0259 t\u0259tbiq mexanizml\u0259rinin h\u00fcquqi \u0259sasl\u0131l\u0131\u011f\u0131 daim aktual sual olaraq qalmaqdad\u0131r.<\/p>\n

\u201cRiskli vergi \u00f6d\u0259yicisi\u201d statusunun verilm\u0259si sahibkarlar\u0131n h\u00fcquqi v\u0259ziyy\u0259tin\u0259 birba\u015fa t\u0259sir g\u00f6st\u0259rir: bel\u0259 olduqda onlar\u0131n vergi m\u00fcnasib\u0259tl\u0259rind\u0259 \u0259lav\u0259 \u00f6hd\u0259likl\u0259r yaran\u0131r, t\u0259r\u0259fda\u015flarla m\u00fcqavil\u0259 \u0259laq\u0259l\u0259ri \u00e7\u0259tinl\u0259\u015fir v\u0259 n\u0259tic\u0259 etibaril\u0259 iqtisadi f\u0259aliyy\u0259tl\u0259rinin davaml\u0131l\u0131\u011f\u0131 sual alt\u0131na d\u00fc\u015f\u00fcr. Burada \u0259sas h\u00fcquqi problem ondan ibar\u0259tdir ki, vergi orqanlar\u0131 bu statusu t\u0259yin ed\u0259rk\u0259n hans\u0131 s\u00fcbutetm\u0259 standartlar\u0131na \u0259m\u0259l etm\u0259lidirl\u0259r v\u0259 hans\u0131 hallarda sahibkar\u0131n riskli hesab olunmas\u0131 qanunauy\u011fun say\u0131lmal\u0131d\u0131r.<\/p>\n

Bu bax\u0131mdan Ali M\u0259hk\u0259m\u0259nin 2 iyul 2025-ci il tarixind\u0259 q\u0259bul etdiyi q\u0259rar x\u00fcsusi \u0259h\u0259miyy\u0259t k\u0259sb edir. Q\u0259rarda h\u0259m inzibati orqanlar\u0131n s\u00fcbutetm\u0259 y\u00fck\u00fc<\/b><\/strong>, h\u0259m d\u0259 riskli vergi \u00f6d\u0259yicisinin h\u00fcquqi statusunun t\u0259tbiqinin h\u00fcdudlar\u0131<\/b><\/strong>\u00a0il\u0259 ba\u011fl\u0131 m\u00fch\u00fcm h\u00fcquqi m\u00f6vqel\u0259r formala\u015fd\u0131r\u0131lm\u0131\u015fd\u0131r. Haz\u0131rk\u0131 m\u0259qal\u0259d\u0259 h\u0259min i\u015fin faktiki hallar\u0131, t\u0259r\u0259fl\u0259rin arqumentl\u0259ri v\u0259 Ali M\u0259hk\u0259m\u0259nin yekun h\u00fcquqi qiym\u0259tl\u0259ndirm\u0259si geni\u015f \u015f\u0259kild\u0259 t\u0259hlil edil\u0259c\u0259kdir.<\/p>\n

\u00a0<\/p>\n

\u0130<\/b><\/strong>\u015fin Faktiki Hallar\u0131<\/b><\/strong><\/h2>\n

\u0130ddia\u00e7\u0131 MMC \u0259sas f\u0259aliyy\u0259tini reklam sah\u0259sind\u0259 h\u0259yata ke\u00e7irmi\u015fdir. M\u00fc\u0259ssis\u0259nin internet sayt\u0131 vasit\u0259sil\u0259 reklam bannerl\u0259ri yerl\u0259\u015fdirmi\u015f, r\u0259q\u0259msal marketinq v\u0259 \u201cGoogle Adwords\u201d xidm\u0259tl\u0259ri g\u00f6st\u0259rmi\u015fdir. \u0130\u015f \u00fczr\u0259 t\u0259qdim edilmi\u015f protokollar v\u0259 m\u00fcqavil\u0259l\u0259r iddia\u00e7\u0131n\u0131n faktiki f\u0259aliyy\u0259tini t\u0259sdiq etmi\u015fdir.<\/p>\n

Buna baxmayaraq, cavabdeh \u2013 D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 \u015f\u0259h\u0259ri Lokal G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259si \u2013 iddia\u00e7\u0131n\u0131 \u201criskli vergi \u00f6d\u0259yicisi\u201d hesab etmi\u015fdir. S\u0259b\u0259b kimi, m\u00fc\u0259ssis\u0259nin reklam f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn yet\u0259rli iqtisadi resurslara malik olmamas\u0131, i\u015f\u00e7i q\u00fcvv\u0259sinin kifay\u0259t q\u0259d\u0259r olmamas\u0131 v\u0259 i\u015f\u00e7il\u0259rin reklam sah\u0259si \u00fczr\u0259 ixtisasla\u015fmam\u0131\u015f olmas\u0131 g\u00f6st\u0259rilmi\u015fdir. Cavabdeh bu arqumentl\u0259ri \u0259sas g\u00f6t\u00fcr\u0259r\u0259k iddia\u00e7\u0131ya aid elektron qaim\u0259l\u0259ri \u201c\u0259mt\u0259\u0259siz \u0259m\u0259liyyat\u201d kimi qiym\u0259tl\u0259ndirmi\u015f v\u0259 onu riskli vergi \u00f6d\u0259yicil\u0259ri siyah\u0131s\u0131na \u0259lav\u0259 etmi\u015fdir.<\/p>\n

\u0130ddia\u00e7\u0131 is\u0259 iddias\u0131n\u0131 bel\u0259 \u0259sasland\u0131rm\u0131\u015fd\u0131r ki, t\u0259qdim edilmi\u015f xidm\u0259tl\u0259r tam \u015f\u0259kild\u0259 yerin\u0259 yetirilmi\u015f, m\u00fcqavil\u0259l\u0259r ba\u011flanm\u0131\u015f v\u0259 t\u0259hvil-t\u0259slim aktlar\u0131 t\u0259rtib edilmi\u015fdir. Bundan \u0259lav\u0259, cavabdeh \u0259g\u0259r \u0259m\u0259liyyatlar\u0131n \u0259mt\u0259\u0259siz oldu\u011funu iddia edirdis\u0259, onda b\u0259yannam\u0259l\u0259rd\u0259 g\u0259lirl\u0259ri d\u0259 n\u0259z\u0259r\u0259 almamal\u0131 idi. Bu is\u0259 cavabdehin m\u00f6vqeyind\u0259 daxili ziddiyy\u0259tl\u0259rin oldu\u011funu g\u00f6st\u0259rmi\u015fdir.<\/p>\n

\u00a0<\/p>\n

M\u0259hk\u0259m\u0259 \u0130nstansiyalar\u0131n\u0131n M\u00f6vqey<\/b><\/strong>i<\/b><\/strong><\/h3>\n

Birinci instansiya<\/b><\/strong><\/p>\n

Bak\u0131 \u0130nzibati M\u0259hk\u0259m\u0259si iddian\u0131 t\u0259min etmi\u015fdir. M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, cavabdeh vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tini faktiki ara\u015fd\u0131rmam\u0131\u015f, t\u0259qdim edilmi\u015f reklam xidm\u0259tl\u0259rinin h\u0259qiq\u0259t\u0259n h\u0259yata ke\u00e7irilib-ke\u00e7irilm\u0259diyini s\u00fcbut etm\u0259mi\u015fdir. Q\u0259rar n\u0259tic\u0259sind\u0259 riskli vergi \u00f6d\u0259yicisi statusunun verilm\u0259si l\u0259\u011fv edilmi\u015fdir.<\/p>\n

Apellyasiya instansiyas\u0131<\/b><\/strong><\/p>\n

Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si d\u0259 birinci instansiyan\u0131n m\u00f6vqeyini \u0259sasl\u0131 hesab etmi\u015f v\u0259 cavabdehin \u015fikay\u0259tini t\u0259min etm\u0259mi\u015fdir. M\u0259hk\u0259m\u0259 hesab etmi\u015fdir ki, iddia\u00e7\u0131n\u0131n f\u0259aliyy\u0259ti real olaraq t\u0259sdiql\u0259nmi\u015fdir v\u0259 cavabdeh s\u00fcbut y\u00fck\u00fcn\u00fc da\u015f\u0131ya bilm\u0259mi\u015fdir.<\/p>\n

Kassasiya instansiyas\u0131<\/b><\/strong><\/p>\n

Cavabdeh Ali M\u0259hk\u0259m\u0259y\u0259 kassasiya \u015fikay\u0259ti t\u0259qdim etmi\u015fdir. \u015eikay\u0259td\u0259 \u0259sas arqumentl\u0259r i\u015f\u00e7i q\u00fcvv\u0259sinin yet\u0259rsizliyi v\u0259 reklam \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259rin olmamas\u0131 olmu\u015fdur. Lakin Ali M\u0259hk\u0259m\u0259 bu arqumentl\u0259ri \u0259sass\u0131z hesab etmi\u015fdir.<\/p>\n

\u00a0<\/p>\n

Ali M\u0259hk\u0259m\u0259nin H\u00fcquqi M\u00f6vqeyi<\/b><\/strong><\/h2>\n

Ali M\u0259hk\u0259m\u0259 i\u015f \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 m\u00fch\u00fcm m\u0259qamlar\u0131 vur\u011fulam\u0131\u015fd\u0131r:<\/p>\n

– <\/b><\/strong>\u201cKifay\u0259t q\u0259d\u0259r olmama\u201d anlay\u0131\u015f\u0131n\u0131n m\u00fcc\u0259rr\u0259dliyi<\/b><\/strong>\u00a0\u2013 \u0130\u015f\u00e7i q\u00fcvv\u0259sinin az olmas\u0131 v\u0259 ya \u201ckifay\u0259t q\u0259d\u0259r olmamas\u0131\u201d h\u00fcquqi meyar kimi q\u0259bul edil\u0259 bilm\u0259z. Qanunverici konkret minimum i\u015f\u00e7i say\u0131n\u0131 m\u00fc\u0259yy\u0259n etm\u0259mi\u015fdir.<\/p>\n

– <\/b><\/strong>Reklam f\u0259aliyy\u0259ti \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259rin olmamas\u0131 \u2013 <\/b><\/strong>\u201cReklam haqq\u0131nda\u201d Qanun reklam f\u0259aliyy\u0259tinin yaln\u0131z bu sah\u0259d\u0259 ixtisasla\u015fm\u0131\u015f \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilm\u0259sini t\u0259l\u0259b etmir. Buna g\u00f6r\u0259 d\u0259 cavabdehin arqumenti \u0259sass\u0131z hesab edilmi\u015fdir.<\/p>\n

\u00a0<\/b><\/strong>– <\/b><\/strong>S\u00fcbutetm\u0259 y\u00fck\u00fc inzibati orqan\u0131n \u00fcz\u0259rind\u0259dir<\/b><\/strong>\u00a0\u2013 \u0130nzibati Prosessual M\u0259c\u0259ll\u0259y\u0259 g\u00f6r\u0259, m\u00fcbahis\u0259l\u0259ndiril\u0259n inzibati akt\u0131 q\u0259bul ed\u0259n orqan onun z\u0259ruriliyini s\u00fcbut etm\u0259lidir. Cavabdeh is\u0259 iddia\u00e7\u0131n\u0131n riskli vergi \u00f6d\u0259yicisi oldu\u011funu s\u00fcbut ed\u0259 bilm\u0259mi\u015fdir.<\/p>\n

– <\/b><\/strong>Vergi \u00f6d\u0259yicisinin xeyrin\u0259 \u015f\u0259rh prinsipi \u2013 <\/b><\/strong>Vergi M\u0259c\u0259ll\u0259sinin 53.3-c\u00fc madd\u0259sin\u0259 g\u00f6r\u0259, aradan qald\u0131r\u0131lmayan \u015f\u00fcbh\u0259l\u0259r vergi \u00f6d\u0259yicisinin xeyrin\u0259 \u015f\u0259rh edilm\u0259lidir.<\/p>\n

\u00a0<\/p>\n

Bel\u0259likl\u0259, Ali M\u0259hk\u0259m\u0259 apellyasiya instansiyas\u0131n\u0131n q\u0259rar\u0131n\u0131 \u0259sasl\u0131 hesab etmi\u015f v\u0259 cavabdehin kassasiya \u015fikay\u0259tini t\u0259min etm\u0259mi\u015fdir. Q\u0259rar q\u0259ti olmu\u015fdur.<\/p>\n

\u00a0<\/b><\/strong><\/p>\n

N\u0259tic\u0259 v\u0259 \u018fh\u0259miyy\u0259t<\/b><\/strong><\/h2>\n

Bu i\u015f bir daha g\u00f6st\u0259rmi\u015fdir ki, vergi orqanlar\u0131 riskli vergi \u00f6d\u0259yicisi statusunu t\u0259tbiq ed\u0259rk\u0259n obyektiv, h\u00fcquqa \u0259saslanan v\u0259 s\u00fcbuta s\u00f6yk\u0259n\u0259n<\/b><\/strong>\u00a0m\u00f6vqe s\u0259rgil\u0259m\u0259lidirl\u0259r. M\u00fcc\u0259rr\u0259d arqumentl\u0259r v\u0259 qeyri-m\u00fc\u0259yy\u0259n meyarlara \u0259saslanaraq sahibkarlar\u0131n f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131rmaq h\u00fcquqi d\u00f6vl\u0259t prinsipl\u0259rin\u0259 ziddir.<\/p>\n

Ali M\u0259hk\u0259m\u0259nin bu q\u0259rar\u0131 vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 inzibati t\u0259dbirl\u0259rin h\u00fcquqi \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n vacibliyini vur\u011fulam\u0131\u015f v\u0259 s\u00fcbutetm\u0259 y\u00fck\u00fcn\u00fcn inzibati orqan\u0131n \u00fcz\u0259rind\u0259 oldu\u011funu bir daha t\u0259sdiql\u0259mi\u015fdir.<\/p>\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Giri\u015f Az\u0259rbaycan Respublikas\u0131nda vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 t\u0259tbiq edil\u0259n \u201criskli vergi \u00f6d\u0259yicisi\u201d\u00a0institutu son ill\u0259rd\u0259 h\u0259m n\u0259z\u0259ri, h\u0259m d\u0259 praktiki m\u00fcst\u0259vid\u0259 m\u00fch\u00fcm m\u00fczakir\u0259 predmetin\u0259 \u00e7evrilmi\u015fdir. Bu institutun t\u0259tbiqi il\u0259 ba\u011fl\u0131 q\u0259bul olunmu\u015f normativ aktlarda vergi orqanlar\u0131na geni\u015f s\u0259lahiyy\u0259tl\u0259r verilmi\u015f, lakin bu s\u0259lahiyy\u0259tl\u0259rin s\u0259rh\u0259dl\u0259ri v\u0259 t\u0259tbiq mexanizml\u0259rinin h\u00fcquqi \u0259sasl\u0131l\u0131\u011f\u0131 daim aktual sual olaraq qalmaqdad\u0131r. \u201cRiskli vergi […]<\/p>","protected":false},"author":1,"featured_media":1278,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[],"class_list":["post-1277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati"],"yoast_head":"\nRiskli vergi \u00f6d\u0259yicisi statusu v\u0259 sahibkarlar\u0131n h\u00fcquqlar\u0131 \u2013 Ali M\u0259hk\u0259m\u0259 m\u00f6vqeyi - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Az\u0259rbaycan Respublikas\u0131nda vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 t\u0259tbiq edil\u0259n \u201criskli vergi \u00f6d\u0259yicisi\u201d\u00a0institutu son ill\u0259rd\u0259 h\u0259m n\u0259z\u0259ri, h\u0259m d\u0259 praktiki m\u00fcst\u0259vid\u0259 m\u00fch\u00fcm m\u00fczakir\u0259 predmetin\u0259 \u00e7evrilmi\u015fdir. 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