\u0130\u015fin Faktiki Hallar\u0131<\/strong><\/p>\n\n\n\n\u0130ddia\u00e7\u0131, 2013-c\u00fc ild\u0259 d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nm\u0131\u015f v\u0259 \u0259sas f\u0259aliyy\u0259ti avtomobil yollar\u0131n\u0131n v\u0259 k\u00fc\u00e7\u0259l\u0259rin sal\u0131nmas\u0131 olan bir \u015firk\u0259tdir. Cavabdeh is\u0259 Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Milli G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259sidir.<\/p>\n\n\n\n
2018-2019-cu ill\u0259ri \u0259hat\u0259 ed\u0259n d\u00f6vrd\u0259, cavabdeh t\u0259r\u0259find\u0259n iddia\u00e7\u0131ya s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilmi\u015f v\u0259 n\u0259tic\u0259d\u0259 3,393,196.97 manat \u0259lav\u0259 vergi v\u0259 365,669.99 manat maliyy\u0259 sanksiyas\u0131 hesablanm\u0131\u015fd\u0131r. \u0130ddia\u00e7\u0131n\u0131n \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sind\u0259 m\u00f6vcud olan 940,117.6 manat art\u0131q \u00f6d\u0259m\u0259 n\u0259z\u0259r\u0259 al\u0131naraq, onun d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 olan vergi borcu 2,818,749.4 manat t\u0259\u015fkil etmi\u015fdir.<\/p>\n\n\n\n
\u0130ddia\u00e7\u0131, vergi borcu yaranmam\u0131\u015fdan \u0259vv\u0259l, Vergi M\u0259c\u0259ll\u0259sinin 85.6.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, borcun hiss\u0259-hiss\u0259 \u00f6d\u0259nilm\u0259sin\u0259 m\u00f6hl\u0259t verilm\u0259si \u00fc\u00e7\u00fcn m\u00fcraci\u0259t etmi\u015fdir. Cavabdeh, iddia\u00e7\u0131n\u0131n bu m\u00fcraci\u0259tini q\u0259bul ed\u0259r\u0259k, ona borcun \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn m\u00f6hl\u0259t vermi\u015f v\u0259 bank hesablar\u0131 \u00fcz\u0259rin\u0259 qoyulmu\u015f s\u0259r\u0259ncamlar\u0131 g\u00f6t\u00fcrm\u00fc\u015fd\u00fcr.<\/p>\n\n\n\n
M\u00fc\u0259yy\u0259n olunmu\u015f \u00f6d\u0259ni\u015f qrafikin\u0259 uy\u011fun olaraq, iddia\u00e7\u0131 may-dekabr aylar\u0131 \u0259rzind\u0259 vergi borcunu tam olaraq \u00f6d\u0259mi\u015fdir. Lakin cavabdeh, borca g\u00f6r\u0259 513,559.16 manat faiz hesablam\u0131\u015fd\u0131r. \u0130ddia\u00e7\u0131, bu faiz borcunun silinm\u0259si \u00fc\u00e7\u00fcn cavabdeh\u0259 m\u00fcraci\u0259t ets\u0259 d\u0259, cavabdeh onun m\u00fcraci\u0259tini t\u0259min etm\u0259mi\u015fdir. Cavabdeh iddia etmi\u015fdir ki, vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 bar\u0259d\u0259 iddia\u00e7\u0131n\u0131n m\u00fcraci\u0259ti Vergi M\u0259c\u0259ll\u0259sinin 85.9-cu madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259diyind\u0259n, faizl\u0259r hesablanmal\u0131d\u0131r.<\/p>\n\n\n\n
M\u0259hk\u0259m\u0259 Prosesl\u0259ri<\/strong><\/p>\n\n\n\n\u0130ddia\u00e7\u0131, faiz borcunun silinm\u0259si t\u0259l\u0259bi il\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. Birinci instansiya m\u0259hk\u0259m\u0259si, iddia\u00e7\u0131n\u0131n xeyrin\u0259 q\u0259rar q\u0259bul ed\u0259r\u0259k, faiz borcunun silinm\u0259si \u00f6hd\u0259liyini cavabdeh\u0259 h\u0259val\u0259 etmi\u015fdir. Cavabdeh bu q\u0259rardan apellyasiya \u015fikay\u0259ti vermi\u015fdir.<\/p>\n\n\n\n
Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si, birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r. Cavabdeh, bu q\u0259rardan kassasiya \u015fikay\u0259ti ver\u0259r\u0259k, iddian\u0131n r\u0259dd edilm\u0259sini t\u0259l\u0259b etmi\u015fdir.<\/p>\n\n\n\n
Ali M\u0259hk\u0259m\u0259nin M\u00f6vqeyi<\/strong><\/p>\n\n\n\nAli M\u0259hk\u0259m\u0259, i\u015f\u0259 baxaraq, cavabdehin kassasiya \u015fikay\u0259tini t\u0259min etm\u0259mi\u015fdir. M\u0259hk\u0259m\u0259, apellyasiya instansiyas\u0131n\u0131n q\u0259rar\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r.<\/p>\n\n\n\n
M\u0259hk\u0259m\u0259, q\u0259rar\u0131nda qeyd etmi\u015fdir ki, cavabdeh t\u0259r\u0259find\u0259n iddia\u00e7\u0131ya \u00fcnvanlanm\u0131\u015f m\u0259ktublar, inzibati akt kimi qiym\u0259tl\u0259ndirilm\u0259lidir. Bu m\u0259ktublar, vergi borcunun \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn m\u00f6hl\u0259t verilm\u0259sini t\u0259sdiq etmi\u015f v\u0259 iddia\u00e7\u0131ya h\u00fcquqi n\u0259tic\u0259l\u0259r yaratm\u0131\u015fd\u0131r.<\/p>\n\n\n\n
Vergi M\u0259c\u0259ll\u0259sinin 85.10-cu madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti uzad\u0131ld\u0131\u011f\u0131 halda, h\u0259min m\u00fcdd\u0259t \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 faizl\u0259r hesablanm\u0131r. M\u0259hk\u0259m\u0259, cavabdehin, formal q\u0259rar q\u0259bul etm\u0259m\u0259sinin iddia\u00e7\u0131n\u0131n ziyan\u0131na olmamal\u0131 oldu\u011funu vur\u011fulam\u0131\u015fd\u0131r. \u0130ddia\u00e7\u0131, cavabdehin verdiyi m\u00f6hl\u0259t\u0259 g\u00fcv\u0259n\u0259r\u0259k, borcunu qrafik\u0259 uy\u011fun olaraq tam \u00f6d\u0259mi\u015fdir.<\/p>\n\n\n\n
Bununla yana\u015f\u0131, m\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, inzibati orqan\u0131n q\u0259bul etdiyi aktlar\u0131n formas\u0131 il\u0259 yana\u015f\u0131, m\u0259zmunu da \u00f6n\u0259mlidir. Cavabdehin m\u0259ktublar\u0131, m\u0259zmun etibaril\u0259 inzibati akt say\u0131l\u0131r v\u0259 h\u00fcquqi n\u0259tic\u0259l\u0259r yarad\u0131r.<\/p>\n\n\n\n
H\u00fcquqi \u018fsasland\u0131rma<\/strong><\/p>\n\n\n\nM\u0259hk\u0259m\u0259, Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rin\u0259 istinad ed\u0259r\u0259k, cavabdehin faizl\u0259ri hesablamas\u0131n\u0131n qanuna uy\u011fun olmad\u0131\u011f\u0131n\u0131 m\u00fc\u0259yy\u0259n etmi\u015fdir. \u0130ddia\u00e7\u0131 il\u0259 cavabdeh aras\u0131nda h\u00fcquq m\u00fcnasib\u0259tl\u0259ri yarand\u0131\u011f\u0131 d\u00f6vrd\u0259 q\u00fcvv\u0259d\u0259 olan qanunvericilikd\u0259, vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti uzad\u0131ld\u0131\u011f\u0131 halda, faizl\u0259rin hesablanmamas\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015fdur.<\/p>\n\n\n\n
Ali M\u0259hk\u0259m\u0259, cavabdehin iddia\u00e7\u0131n\u0131n m\u00fcraci\u0259tinin Vergi M\u0259c\u0259ll\u0259sinin 85.9-cu madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259diyi bar\u0259d\u0259 iddias\u0131n\u0131 q\u0259bul etm\u0259mi\u015fdir. \u00c7\u00fcnki cavabdeh, iddia\u00e7\u0131ya m\u00f6hl\u0259t vermi\u015f v\u0259 bunu m\u0259ktubla t\u0259sdiq etmi\u015fdir. Bu da, iddia\u00e7\u0131 \u00fc\u00e7\u00fcn h\u00fcquqi n\u0259tic\u0259l\u0259r yaratm\u0131\u015fd\u0131r.<\/p>\n\n\n\n
N\u0259tic\u0259<\/strong><\/p>\n\n\n\nAli M\u0259hk\u0259m\u0259nin bu q\u0259rar\u0131, vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131n\u0131n qorunmas\u0131 bax\u0131m\u0131ndan \u00f6n\u0259mli bir n\u00fcmun\u0259dir. M\u0259hk\u0259m\u0259, inzibati orqanlar\u0131n formal prosedurlara riay\u0259t etm\u0259m\u0259sinin vergi \u00f6d\u0259yicil\u0259rinin ziyan\u0131na olmamal\u0131 oldu\u011funu vur\u011fulam\u0131\u015fd\u0131r. Bu q\u0259rar, vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 v\u0259 faizl\u0259rin hesablanmas\u0131 m\u0259s\u0259l\u0259l\u0259rind\u0259 praktikaya ayd\u0131nl\u0131q g\u0259tirmi\u015fdir.<\/p>\n\n\n\n
Vergi \u00f6d\u0259yicil\u0259ri, vergi orqanlar\u0131 il\u0259 m\u00fcnasib\u0259tl\u0259rind\u0259 \u00f6z h\u00fcquqlar\u0131n\u0131 bilm\u0259li v\u0259 qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq h\u0259r\u0259k\u0259t etm\u0259lidirl\u0259r. \u0130nzibati orqanlar is\u0259, q\u0259bul etdikl\u0259ri q\u0259rarlar\u0131n forma v\u0259 m\u0259zmununa diqq\u0259t yetirm\u0259li, vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 \u0259dal\u0259tli v\u0259 qanuna uy\u011fun davranmal\u0131d\u0131rlar.<\/p>","protected":false},"excerpt":{"rendered":"
Ali M\u0259hk\u0259m\u0259 vergi borcuna hesablanm\u0131\u015f faizl\u0259rin silinm\u0259si il\u0259 ba\u011fl\u0131 q\u0259rar q\u0259bul etdi<\/p>","protected":false},"author":1,"featured_media":863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[41],"tags":[52,50,76],"class_list":["post-379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cinayet","tag-mecelle","tag-mehkeme","tag-vkil-prviz-mmmdov"],"yoast_head":"\n
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