Az\u0259rbaycan Respublikas\u0131n\u0131n Ali M\u0259hk\u0259m\u0259si, i\u015f adam\u0131 X9 haqq\u0131nda m\u00fch\u00fcm bir q\u0259rar q\u0259bul etmi\u015fdir. Vergi \u00f6d\u0259m\u0259l\u0259rind\u0259n yay\u0131nma ittiham\u0131 il\u0259 \u00fczl\u0259\u015f\u0259n X9, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 213.1-ci madd\u0259si \u00fczr\u0259 t\u0259qsirli bilinmi\u015f v\u0259 ilkin m\u0259hk\u0259m\u0259 instansiyas\u0131nda m\u0259hkum edilmi\u015fdir. Lakin apellyasiya instansiyas\u0131 bu h\u00f6km\u00fc l\u0259\u011fv etmi\u015f v\u0259 i\u015f adam\u0131na b\u0259ra\u0259t vermi\u015fdir.<\/p>\n\n\n\n
Prokurorluq v\u0259 vergi orqanlar\u0131 bu q\u0259rarla raz\u0131la\u015fmam\u0131\u015f v\u0259 kassasiya \u015fikay\u0259ti il\u0259 Ali M\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. Onlar iddia etmi\u015fdir ki, X9 vergi \u00f6d\u0259m\u0259l\u0259rind\u0259n yay\u0131nmaqla d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 z\u0259r\u0259r vurmu\u015fdur v\u0259 m\u0259hkum olunmal\u0131d\u0131r.<\/p>\n\n\n\n
Ali M\u0259hk\u0259m\u0259, i\u015fin b\u00fct\u00fcn materiallar\u0131n\u0131 v\u0259 t\u0259r\u0259fl\u0259rin d\u0259lill\u0259rini diqq\u0259tl\u0259 ara\u015fd\u0131rm\u0131\u015fd\u0131r. M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, vergi qanunvericiliyinin pozulmas\u0131 faktlar\u0131 tam s\u00fcbuta yetirilm\u0259mi\u015fdir. Ekspert r\u0259yl\u0259ri v\u0259 t\u0259qdim olunan s\u0259n\u0259dl\u0259r aras\u0131nda uy\u011funsuzluqlar m\u00f6vcud olmu\u015fdur. X\u00fcsusil\u0259, vergi m\u0259bl\u0259\u011finin hesablanmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcxt\u0259lif r\u0259q\u0259ml\u0259r ortaya \u00e7\u0131xm\u0131\u015f v\u0259 bu da t\u0259qsirl\u0259ndiril\u0259n \u015f\u0259xsin t\u0259qsirini \u015f\u00fcbh\u0259 alt\u0131na alm\u0131\u015fd\u0131r.<\/p>\n\n\n\n
M\u0259hk\u0259m\u0259 h\u0259m\u00e7inin vur\u011fulam\u0131\u015fd\u0131r ki, cinay\u0259t t\u0259qibi zaman\u0131 b\u00fct\u00fcn \u015f\u00fcbh\u0259l\u0259r t\u0259qsirl\u0259ndiril\u0259n \u015f\u0259xsin xeyrin\u0259 \u015f\u0259rh edilm\u0259lidir. T\u0259qsirsizlik prezumpsiyas\u0131 prinsipin\u0259 \u0259sas\u0259n, \u015f\u0259xs yaln\u0131z t\u0259qsiri qanuni \u015f\u0259kild\u0259 s\u00fcbuta yetirildikd\u0259 m\u0259hkum edil\u0259 bil\u0259r.<\/p>\n\n\n\n
N\u0259tic\u0259 etibaril\u0259, Ali M\u0259hk\u0259m\u0259 kassasiya \u015fikay\u0259tl\u0259rini t\u0259min etm\u0259mi\u015f v\u0259 apellyasiya m\u0259hk\u0259m\u0259sinin b\u0259ra\u0259t h\u00f6km\u00fcn\u00fc q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r. Bu q\u0259rarla, i\u015f adam\u0131 X9 tam b\u0259ra\u0259t alm\u0131\u015f v\u0259 ona qar\u015f\u0131 ir\u0259li s\u00fcr\u00fclm\u00fc\u015f ittihamlar r\u0259dd edilmi\u015fdir.<\/p>\n\n\n\n
Bu q\u0259rar h\u00fcquq ictimaiyy\u0259ti \u00fc\u00e7\u00fcn m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb edir v\u0259 h\u00fcquq m\u00fchafiz\u0259 orqanlar\u0131 v\u0259 m\u0259hk\u0259m\u0259l\u0259r aras\u0131nda s\u0259m\u0259r\u0259li \u0259m\u0259kda\u015fl\u0131q v\u0259 qanunvericiliyin d\u00fczg\u00fcn t\u0259tbiqi g\u0259l\u0259c\u0259kd\u0259 ox\u015far hallar\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131na k\u00f6m\u0259k ed\u0259c\u0259kdir.<\/p>\n\n\n\n
Bu i\u015f bir daha g\u00f6st\u0259rir ki, h\u0259r bir \u015f\u0259xsin \u0259dal\u0259tli m\u0259hk\u0259m\u0259 ara\u015fd\u0131rmas\u0131 v\u0259 t\u0259qsirsizlik prezumpsiyas\u0131 h\u00fcququnun t\u0259min edilm\u0259sinin n\u0259 q\u0259d\u0259r b\u00f6y\u00fck \u00f6n\u0259mi vard\u0131r. M\u0259hk\u0259m\u0259l\u0259r is\u0259 qanunun aliliyini t\u0259min etm\u0259k \u00fc\u00e7\u00fcn obyektiv v\u0259 q\u0259r\u0259zsiz \u015f\u0259kild\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259lidir.<\/p>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
Ali M\u0259hk\u0259m\u0259d\u0259n \u0130\u015f Adam\u0131na B\u0259ra\u0259t Q\u0259rar\u0131<\/p>","protected":false},"author":1,"featured_media":809,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[41],"tags":[99,72,50,76],"class_list":["post-648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cinayet","tag-brat","tag-cinayt","tag-mehkeme","tag-vkil-prviz-mmmdov"],"yoast_head":"\n