{"id":375,"date":"2024-11-22T17:32:14","date_gmt":"2024-11-22T13:32:14","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=375"},"modified":"2025-01-30T01:30:16","modified_gmt":"2025-01-29T21:30:16","slug":"vergi-orqaninin-telebi","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/vergi-orqaninin-telebi\/","title":{"rendered":"Vergi Orqan\u0131n\u0131n t\u0259l\u0259bi"},"content":{"rendered":"

Vergi Orqan\u0131n\u0131n vergi borcu \u00f6d\u0259nilm\u0259m\u0259si \u00fczr\u0259 qeyri-m\u00fct\u0259nasib t\u0259l\u0259bi<\/h2>\n\n\n\n

Son zamanlarda \u00f6lk\u0259mizd\u0259 vergi orqanlar\u0131 il\u0259 v\u0259t\u0259nda\u015flar aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r diqq\u0259t m\u0259rk\u0259zind\u0259dir. Bu m\u0259qal\u0259d\u0259, vergi orqan\u0131n\u0131n 2,000 manatl\u0131q vergi borcuna g\u00f6r\u0259 v\u0259t\u0259nda\u015f\u0131n 110,000 manatl\u0131q \u0259mlak\u0131n\u0131 sat\u0131\u015fa \u00e7\u0131xarmaq ist\u0259yi v\u0259 m\u0259hk\u0259m\u0259nin bu t\u0259l\u0259bi qeyri-m\u00fct\u0259nasib hesab ed\u0259r\u0259k iddian\u0131 r\u0259dd etm\u0259si bar\u0259d\u0259 dan\u0131\u015f\u0131lacaqd\u0131r.<\/p>\n\n\n\n

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\u0130\u015fin Faktiki Hallar\u0131<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Vergi orqan\u0131, bir v\u0259t\u0259nda\u015f\u0131n i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 \u00fczr\u0259 2,115.31 manat m\u0259bl\u0259\u011find\u0259 borcu oldu\u011funu m\u00fc\u0259yy\u0259n etmi\u015fdir. Borcun \u00f6d\u0259nilm\u0259m\u0259si s\u0259b\u0259bind\u0259n, vergi orqan\u0131 Vergi M\u0259c\u0259ll\u0259sinin 89-cu madd\u0259sin\u0259 \u0259sas\u0259n<\/strong>, v\u0259t\u0259nda\u015f\u0131n m\u00fclkiyy\u0259tind\u0259 olan v\u0259 \u00fcmumi d\u0259y\u0259ri 110,000 manat olan iki ticar\u0259t obyektini siyah\u0131ya alm\u0131\u015fd\u0131r. Bu obyektl\u0259r “Rahat-N\u0259f\u0259s” ya\u015fay\u0131\u015f kompleksind\u0259 yerl\u0259\u015f\u0259n, sah\u0259l\u0259ri m\u00fcvafiq olaraq 30 kv.m (60,000 manat) v\u0259 25 kv.m (50,000 manat) olan ticar\u0259t obyektl\u0259ridir.<\/p>\n\n\n\n

Vergi orqan\u0131, borcun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 bu \u0259mlaklar\u0131n sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. \u0130ddia\u00e7\u0131 t\u0259r\u0259f, Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259saslanaraq, borcun \u00f6d\u0259nilm\u0259m\u0259si hal\u0131nda vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 v\u0259 sat\u0131lmas\u0131 h\u00fcququnun oldu\u011funu bildirmi\u015fdir.<\/p>\n\n\n\n

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M\u0259hk\u0259m\u0259nin Q\u0259rar\u0131 v\u0259 \u018fsasland\u0131rmas\u0131<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Birinci instansiya m\u0259hk\u0259m\u0259si<\/strong> iddian\u0131 t\u0259min etm\u0259mi\u015fdir. M\u0259hk\u0259m\u0259 q\u0259rar\u0131nda a\u015fa\u011f\u0131dak\u0131 s\u0259b\u0259bl\u0259r g\u00f6st\u0259rilmi\u015fdir:<\/p>\n\n\n\n

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  1. \u018fmlak\u0131n M\u00fclkiyy\u0259t H\u00fcququnun T\u0259sdiqi:<\/strong> Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n v\u0259t\u0259nda\u015f\u0131n m\u00fclkiyy\u0259tind\u0259 oldu\u011fu s\u00fcbut olunmam\u0131\u015fd\u0131r. Vergi orqan\u0131, \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259mi\u015fdir.<\/li>\n<\/ol>\n\n\n\n
      \n
    1. M\u00fct\u0259nasiblik Prinsipi:<\/strong> Borcun m\u0259bl\u0259\u011fi (2,115.31 manat) il\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n d\u0259y\u0259ri (110,000 manat) aras\u0131nda b\u00f6y\u00fck f\u0259rq vard\u0131r. M\u0259hk\u0259m\u0259, borcun \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k \u00fc\u00e7\u00fcn se\u00e7il\u0259n \u0259mlak\u0131n d\u0259y\u0259rinin borcun m\u0259bl\u0259\u011fi il\u0259 m\u00fct\u0259nasib olmas\u0131n\u0131n vacibliyini vur\u011fulam\u0131\u015fd\u0131r.<\/li>\n<\/ol>\n\n\n\n
      \n

      Apellyasiya M\u0259hk\u0259m\u0259sinin Q\u0259rar\u0131<\/strong><\/p>\n<\/blockquote>\n\n\n\n

      Apellyasiya m\u0259hk\u0259m\u0259si<\/strong> d\u0259 birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r. \u018flav\u0259 olaraq, apellyasiya m\u0259hk\u0259m\u0259si a\u015fa\u011f\u0131dak\u0131 m\u0259qamlar\u0131 qeyd etmi\u015fdir:<\/p>\n\n\n\n

        \n
      • Da\u015f\u0131nmaz \u018fmlak\u0131n D\u00f6vl\u0259t Reyestrind\u0259 Qeydiyyat\u0131:<\/strong> Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaklar\u0131n d\u00f6vl\u0259t reyestrind\u0259 qeydiyyat\u0131 yoxdur. Bu is\u0259 h\u0259min \u0259mlaklar\u0131n h\u00fcquqi olaraq sat\u0131lmas\u0131n\u0131 m\u00fcmk\u00fcn etmir.<\/li>\n<\/ul>\n\n\n\n
          \n
        • H\u00fcquqi Prosedurlar\u0131n Pozulmas\u0131:<\/strong> Vergi orqan\u0131, \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 v\u0259 sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan prosedurlara tam riay\u0259t etm\u0259mi\u015fdir. \u018fmlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r, tikintiy\u0259 icaz\u0259 verilm\u0259si bar\u0259d\u0259 s\u0259n\u0259dl\u0259r v\u0259 dig\u0259r z\u0259ruri s\u0259n\u0259dl\u0259r t\u0259qdim olunmam\u0131\u015fd\u0131r.<\/li>\n<\/ul>\n\n\n\n
          \n

          Ali M\u0259hk\u0259m\u0259nin Q\u0259rar\u0131 v\u0259 \u018fsasland\u0131rmas\u0131<\/strong><\/p>\n<\/blockquote>\n\n\n\n

          Vergi orqan\u0131 kassasiya \u015fikay\u0259ti il\u0259 Ali M\u0259hk\u0259m\u0259y\u0259<\/strong> m\u00fcraci\u0259t etmi\u015fdir. Lakin Ali M\u0259hk\u0259m\u0259, \u0259vv\u0259lki instansiyalar\u0131n q\u0259rarlar\u0131n\u0131 qanuni v\u0259 \u0259sasl\u0131 hesab ed\u0259r\u0259k kassasiya \u015fikay\u0259tini t\u0259min etm\u0259mi\u015fdir.<\/p>\n\n\n\n

          Ali M\u0259hk\u0259m\u0259 \u00f6z q\u0259rar\u0131n\u0131 a\u015fa\u011f\u0131dak\u0131 \u0259saslarla \u0259sasland\u0131rm\u0131\u015fd\u0131r:<\/p>\n\n\n\n

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          • M\u00fclkiyy\u0259t H\u00fcququnun T\u0259sdiqi:<\/strong> Vergi orqan\u0131, siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n v\u0259t\u0259nda\u015fa m\u0259xsus oldu\u011funu v\u0259 m\u00fclkiyy\u0259t h\u00fcququnun d\u00f6vl\u0259t qeydiyyat\u0131nda oldu\u011funu s\u00fcbut etm\u0259mi\u015fdir. M\u00fclkiyy\u0259t h\u00fcququ d\u00f6vl\u0259t qeydiyyat\u0131nda olmayan \u0259mlak\u0131n sat\u0131\u015f\u0131 qanunla m\u00fcmk\u00fcn deyil.<\/li>\n<\/ul>\n\n\n\n
              \n
            • M\u00fct\u0259nasiblik Prinsipinin Pozulmas\u0131:<\/strong> Borcun m\u0259bl\u0259\u011fi il\u0259 \u0259mlak\u0131n d\u0259y\u0259ri aras\u0131nda m\u00fct\u0259nasiblik prinsipi ciddi \u015f\u0259kild\u0259 pozulmu\u015fdur. 2,000 manatl\u0131q borca g\u00f6r\u0259 110,000 manatl\u0131q \u0259mlak\u0131n sat\u0131lmas\u0131, v\u0259t\u0259nda\u015f\u0131n h\u00fcquqlar\u0131n\u0131 pozur v\u0259 qanunvericiliy\u0259 ziddir.<\/li>\n<\/ul>\n\n\n\n
                \n
              • H\u00fcquqi Prosedurlar\u0131n Riay\u0259t Edilm\u0259m\u0259si:<\/strong> Vergi orqan\u0131, \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 v\u0259 sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan h\u00fcquqi prosedurlara tam \u0259m\u0259l etm\u0259mi\u015fdir. Z\u0259ruri s\u0259n\u0259dl\u0259r v\u0259 m\u0259lumatlar t\u0259qdim olunmam\u0131\u015fd\u0131r.<\/li>\n<\/ul>\n\n\n\n

                Ali M\u0259hk\u0259m\u0259 q\u0259rar\u0131nda qeyd etmi\u015fdir ki, vergi orqan\u0131 yaln\u0131z m\u00fclkiyy\u0259t h\u00fcququ d\u00f6vl\u0259t qeydiyyat\u0131nda olan v\u0259 vergi \u00f6d\u0259yicisinin m\u00fclkiyy\u0259tind\u0259 olan \u0259mlak\u0131 siyah\u0131ya ala v\u0259 sata bil\u0259r. \u018fks halda, bu, qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 ziddir v\u0259 v\u0259t\u0259nda\u015f\u0131n h\u00fcquqlar\u0131n\u0131 pozur.<\/p>\n\n\n\n

                \n

                N\u0259tic\u0259<\/strong><\/p>\n<\/blockquote>\n\n\n\n

                Bu m\u0259hk\u0259m\u0259 q\u0259rar\u0131 g\u00f6st\u0259rir ki, h\u00fcquq sistemi v\u0259t\u0259nda\u015flar\u0131n h\u00fcquqlar\u0131n\u0131 qorumaqda q\u0259tiyy\u0259tlidir. M\u0259hk\u0259m\u0259, vergi orqan\u0131n\u0131n qeyri-m\u00fct\u0259nasib v\u0259 qanunsuz t\u0259l\u0259bl\u0259rini r\u0259dd ed\u0259r\u0259k \u0259dal\u0259ti b\u0259rpa etmi\u015fdir. Bu hadis\u0259, vergi orqanlar\u0131n\u0131n g\u0259l\u0259c\u0259kd\u0259 qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 daha ciddi yana\u015faca\u011f\u0131n\u0131 v\u0259 v\u0259t\u0259nda\u015flar\u0131n h\u00fcquqlar\u0131n\u0131 n\u0259z\u0259r\u0259 alaca\u011f\u0131n\u0131 g\u00f6st\u0259rir.<\/p>\n\n\n\n

                Vergi orqanlar\u0131 bundan sonra da qanunlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 tam \u0259m\u0259l ed\u0259c\u0259k, v\u0259t\u0259nda\u015flar\u0131n h\u00fcquqlar\u0131na h\u00f6rm\u0259t ed\u0259c\u0259k v\u0259 m\u00fct\u0259nasiblik prinsipini n\u0259z\u0259r\u0259 alacaqlar. Bu is\u0259, c\u0259miyy\u0259timizd\u0259 \u0259dal\u0259tin v\u0259 qanun aliliyinin t\u0259min edilm\u0259sin\u0259 xidm\u0259t ed\u0259c\u0259kdir.<\/p>","protected":false},"excerpt":{"rendered":"

                Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin M\u00fclki Kollegiyas\u0131n\u0131n hakiml\u0259ri Abbasov Aqil \u018fziza\u011fa o\u011flu (m\u0259ruz\u0259\u00e7i), \u018fhm\u0259dova Mehpar\u0259 Tofiq q\u0131z\u0131 v\u0259 Nurm\u0259mm\u0259dov \u018fhm\u0259d G\u00fcl\u0259hm\u0259d o\u011flundan ibar\u0259t t\u0259rkibd\u0259<\/p>","protected":false},"author":1,"featured_media":792,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[52,50,76],"class_list":["post-375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-mecelle","tag-mehkeme","tag-vkil-prviz-mmmdov"],"yoast_head":"\nVergi Orqan\u0131n\u0131n t\u0259l\u0259bi - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Son zamanlarda \u00f6lk\u0259mizd\u0259 vergi orqanlar\u0131 il\u0259 v\u0259t\u0259nda\u015flar aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r diqq\u0259t m\u0259rk\u0259zind\u0259dir.\" \/>\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\/vergi-orqaninin-telebi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Orqan\u0131n\u0131n vergi borcu \u00f6d\u0259nilm\u0259m\u0259si \u00fczr\u0259 qeyri-m\u00fct\u0259nasib t\u0259l\u0259bi\" \/>\n<meta property=\"og:description\" content=\"Son zamanlarda \u00f6lk\u0259mizd\u0259 vergi orqanlar\u0131 il\u0259 v\u0259t\u0259nda\u015flar aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r diqq\u0259t m\u0259rk\u0259zind\u0259dir. 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