{"id":978,"date":"2025-01-28T11:34:00","date_gmt":"2025-01-28T07:34:00","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=978"},"modified":"2025-01-30T00:43:42","modified_gmt":"2025-01-29T20:43:42","slug":"onlayn-merc-oyunlarinin-vergi-borcu","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/onlayn-merc-oyunlarinin-vergi-borcu\/","title":{"rendered":"Onlayn m\u0259rc oyunlar\u0131n\u0131n vergi borcu"},"content":{"rendered":"

Onlayn m\u0259rc oyunlar\u0131ndan yaranan 1,7 milyon manatl\u0131q vergi borcu<\/strong><\/h2>\n\n\n\n

Vergi orqan\u0131 t\u0259r\u0259find\u0259n m\u00fcbahis\u0259l\u0259ndiril\u0259n b\u00f6y\u00fck m\u0259bl\u0259\u011fli vergi borcuna dair q\u0259rar, eyni zamanda m\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 t\u0259l\u0259binin (s\u0259r\u0259ncamlar\u0131n icras\u0131n\u0131n dayand\u0131r\u0131lmas\u0131) nec\u0259 d\u0259y\u0259rl\u0259ndirildiyi, h\u00fcquq ictimaiyy\u0259tind\u0259 x\u00fcsusil\u0259 maraq do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259ndir. Bu yax\u0131nlarda Az\u0259rbaycan Respublikas\u0131n\u0131n Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 m\u0259hz bu q\u0259bild\u0259n olan bir i\u015fl\u0259 ba\u011fl\u0131 kassasiya instansiyas\u0131nda q\u0259rar q\u0259bul etmi\u015fdir.<\/p>\n\n\n\n

\n\n\n\n

\u0130\u015fin faktiki hallar\u0131<\/h3>\n\n\n\n

\u0130ddia\u00e7\u0131 (\u0259riz\u0259\u00e7i) \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin (DVX) Bak\u0131 \u015f\u0259h\u0259ri X8 \u00fczr\u0259 Ba\u015f \u0130dar\u0259sinin q\u0259rar\u0131 il\u0259 \u00fcz\u0259rin\u0259 b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 \u2013 1.740.687,78 manat vergi borcu yaz\u0131ld\u0131\u011f\u0131n\u0131 iddia etmi\u015f v\u0259 h\u0259min q\u0259rar\u0131n l\u0259\u011fvini t\u0259l\u0259b etmi\u015fdir. Onun \u0259sas t\u0259l\u0259bl\u0259rind\u0259n biri d\u0259 bu vergi borcunun silinm\u0259si v\u0259 ona qar\u015f\u0131 y\u00f6n\u0259ldilmi\u015f inzibati aktlar\u0131n (s\u0259r\u0259ncamlar\u0131n) icras\u0131n\u0131n, el\u0259c\u0259 d\u0259 yeni s\u0259r\u0259ncamlar\u0131n verilm\u0259sinin m\u00fcv\u0259qq\u0259ti olaraq dayand\u0131r\u0131lmas\u0131 olmu\u015fdur.<\/p>\n\n\n\n

M\u0259lum olmu\u015fdur ki, \u0259riz\u0259\u00e7inin bar\u0259sind\u0259 cinay\u0259t i\u015fi ba\u015flan\u0131lm\u0131\u015f v\u0259 ittiham akt\u0131nda onun qanunsuz sahibkarl\u0131q f\u0259aliyy\u0259ti (x\u00fcsusi raz\u0131l\u0131q t\u0259l\u0259b olunan onlayn m\u0259rc oyunlar\u0131n\u0131n lisenziyas\u0131z t\u0259\u015fkili) n\u0259tic\u0259sind\u0259 k\u00fclli miqdarda g\u0259lir \u0259ld\u0259 etm\u0259si, eyni zamanda b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergini d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259m\u0259kd\u0259n yay\u0131nmas\u0131 hallar\u0131 qeyd edilmi\u015fdir. Cinay\u0259t i\u015finin istintaq\u0131 \u0259sas\u0131nda vergi orqan\u0131 hesablamalar apararaq \u0259riz\u0259\u00e7inin 1.740.687,78 manat vergi borcu oldu\u011funu m\u00fc\u0259yy\u0259n etmi\u015fdir.<\/p>\n\n\n\n

\u018friz\u0259\u00e7i is\u0259 m\u00fcbahis\u0259l\u0259ndirdiyi inzibati akt\u0131n (borcun) icras\u0131 davam etdikc\u0259 maliyy\u0259 v\u0259ziyy\u0259tinin son d\u0259r\u0259c\u0259 a\u011f\u0131rla\u015fd\u0131\u011f\u0131n\u0131 v\u0259 bunun g\u0259l\u0259c\u0259kd\u0259 onun h\u00fcquqlar\u0131n\u0131n b\u0259rpas\u0131n\u0131 \u00e7\u0259tinl\u0259\u015fdir\u0259c\u0259yini bildir\u0259r\u0259k, m\u0259hk\u0259m\u0259d\u0259n m\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 t\u0259dbirl\u0259rinin (bank hesablar\u0131na y\u00f6n\u0259ldilmi\u015f s\u0259r\u0259ncamlar\u0131n icras\u0131n\u0131n dayand\u0131r\u0131lmas\u0131) t\u0259tbiqin\u0259 dair q\u0259rardad \u00e7\u0131xar\u0131lmas\u0131n\u0131 xahi\u015f etmi\u015fdir.<\/p>\n\n\n\n

\n\n\n\n

Birinci v\u0259 apellyasiya instansiyalar\u0131n\u0131n m\u00f6vqeyi<\/h3>\n\n\n\n

Bak\u0131 \u0130nzibati M\u0259hk\u0259m\u0259si m\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 bar\u0259d\u0259 \u0259riz\u0259ni r\u0259dd etmi\u015fdir. M\u0259hk\u0259m\u0259 q\u0259rardad\u0131nda qeyd etmi\u015fdir ki, vergi borcunun qanuniliyini m\u00fc\u0259yy\u0259n etm\u0259k \u00fc\u00e7\u00fcn \u0259riz\u0259\u00e7inin qanunsuz sahibkarl\u0131q edib-etm\u0259m\u0259si, x\u00fcsusil\u0259 onlayn qumar oyunlar\u0131n\u0131n t\u0259\u015fkili yolu il\u0259 g\u0259lir \u0259ld\u0259 etm\u0259si faktlar\u0131 cinay\u0259t i\u015fi materiallar\u0131 il\u0259 bilavasit\u0259 ba\u011fl\u0131d\u0131r. Odur ki, h\u0259min cinay\u0259t i\u015fi \u00fczr\u0259 t\u0259qsir m\u00fc\u0259yy\u0259n edilm\u0259d\u0259n iddian\u0131n \u201cb\u00f6y\u00fck ehtimalla u\u011furlu olaca\u011f\u0131\u201d q\u0259na\u0259tin\u0259 g\u0259lm\u0259k m\u00fcmk\u00fcn deyildir.<\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 bu q\u0259rardaddan apellyasiya \u015fikay\u0259ti vermi\u015f, lakin Bak\u0131 Apelyasiya M\u0259hk\u0259m\u0259si birinci instansiyan\u0131n m\u00f6vqeyini t\u0259sdiq ed\u0259r\u0259k q\u0259rardad\u0131 d\u0259yi\u015fm\u0259d\u0259n saxlam\u0131\u015fd\u0131r.<\/p>\n\n\n\n

\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin qiym\u0259tl\u0259ndirm\u0259si<\/h3>\n\n\n\n

Ali M\u0259hk\u0259m\u0259 iddia\u00e7\u0131n\u0131n kassasiya \u015fikay\u0259tini ara\u015fd\u0131rark\u0259n a\u015fa\u011f\u0131dak\u0131 \u0259sas m\u0259qamlar\u0131 vur\u011fulam\u0131\u015fd\u0131r:<\/p>\n\n\n\n

    \n
  1. \u0130\u015fin faktiki hallar\u0131n\u0131n h\u0259l\u0259 tam m\u00fc\u0259yy\u0259nl\u0259\u015fm\u0259m\u0259si<\/strong>
    \u018fsas vergi m\u00fcbahis\u0259sinin h\u0259lli, \u0259riz\u0259\u00e7inin qanunsuz sahibkarl\u0131q f\u0259aliyy\u0259ti g\u00f6st\u0259rm\u0259si v\u0259 bu zaman k\u00fclli miqdarda g\u0259lir \u0259ld\u0259 etm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. Onun bar\u0259sind\u0259 ba\u015flan\u0131lm\u0131\u015f cinay\u0259t i\u015find\u0259 m\u0259hz h\u0259min m\u0259qam\u0131n ara\u015fd\u0131r\u0131lmas\u0131 apar\u0131l\u0131r. Cinay\u0259t i\u015finin n\u0259tic\u0259si m\u0259lum olmadan vergi borcunun \u0259sass\u0131zl\u0131\u011f\u0131 (v\u0259 ya \u0259sasl\u0131l\u0131\u011f\u0131) bar\u0259d\u0259 q\u0259na\u0259t formala\u015fd\u0131rmaq tezdir.<\/li>\n\n\n\n
  2. \u201c\u0130ddian\u0131n b\u00f6y\u00fck ehtimalla u\u011furlu olaca\u011f\u0131\u201d \u015f\u0259rti<\/strong>
    \u0130nzibati Prosessual M\u0259c\u0259ll\u0259nin t\u0259l\u0259bin\u0259 g\u00f6r\u0259, m\u0259hk\u0259m\u0259 m\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 t\u0259dbiri t\u0259tbiq ed\u0259rk\u0259n iddian\u0131n \u201cb\u00f6y\u00fck ehtimalla u\u011furlu olaca\u011f\u0131\u201dna dair ilkin \u0259sasland\u0131r\u0131lm\u0131\u015f ehtimala malik olmal\u0131d\u0131r. Ali M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, haz\u0131rk\u0131 m\u0259qamda bu ehtimala g\u0259lm\u0259k \u00fc\u00e7\u00fcn kifay\u0259t q\u0259d\u0259r s\u00fcbut yoxdur, \u00e7\u00fcnki \u0259sas m\u0259s\u0259l\u0259 cinay\u0259t prosesinin n\u0259tic\u0259sind\u0259n as\u0131l\u0131d\u0131r.<\/li>\n\n\n\n
  3. \u018friz\u0259\u00e7inin h\u00fcquqlar\u0131n\u0131n b\u0259rpas\u0131n\u0131n m\u00fcmk\u00fcns\u00fczl\u00fcy\u00fc v\u0259 ya \u00e7\u0259tinl\u0259\u015fm\u0259si m\u0259s\u0259l\u0259si<\/strong>
    M\u00fcv\u0259qq\u0259ti m\u00fcdafi\u0259 t\u0259dbirinin m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n t\u0259tbiqi \u00fc\u00e7\u00fcn ikinci \u0259sas \u015f\u0259rt \u2013 \u0259riz\u0259\u00e7inin h\u00fcquqlar\u0131n\u0131n m\u00fcmk\u00fcn b\u0259rpa mexanizml\u0259rinin m\u00f6vcud v\u0259ziyy\u0259t d\u0259yi\u015f\u0259rs\u0259 \u201ctamamil\u0259 m\u00fcmk\u00fcns\u00fcz\u201d v\u0259 ya \u201cxeyli d\u0259r\u0259c\u0259d\u0259 \u00e7\u0259tin\u201d olaca\u011f\u0131d\u0131r. Lakin Ali M\u0259hk\u0259m\u0259 bu v\u0259ziyy\u0259tin yet\u0259rinc\u0259 \u0259sasland\u0131r\u0131lmad\u0131\u011f\u0131 q\u0259na\u0259tin\u0259 g\u0259lmi\u015fdir.<\/li>\n<\/ol>\n\n\n\n

    Bel\u0259likl\u0259, Ali M\u0259hk\u0259m\u0259 apellyasiya instansiyas\u0131n\u0131n q\u0259rar\u0131n\u0131 q\u00fcvv\u0259d\u0259 saxlam\u0131\u015f, \u0259riz\u0259\u00e7inin kassasiya \u015fikay\u0259tini t\u0259min etm\u0259mi\u015fdir. Q\u0259rar\u0131n m\u0259zmunundan ayd\u0131n olur ki, m\u0259hk\u0259m\u0259l\u0259r cinay\u0259t i\u015find\u0259 m\u00fcbahis\u0259y\u0259 s\u0259b\u0259b olmu\u015f vergi borcunun legitimliyi m\u0259s\u0259l\u0259sinin sonrak\u0131 m\u0259rh\u0259l\u0259d\u0259 \u2013 cinay\u0259t i\u015finin ara\u015fd\u0131r\u0131lmas\u0131 bitdikd\u0259n sonra daha d\u0259qiq m\u00fc\u0259yy\u0259n edil\u0259 bil\u0259c\u0259yini q\u0259bul etmi\u015fdir.<\/p>\n\n\n\n

    \n\n\n\n

    N\u0259tic\u0259<\/h3>\n\n\n\n

    Haz\u0131rk\u0131 i\u015f, vergi borcunun m\u00fcv\u0259qq\u0259ti icras\u0131n\u0131n dayand\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259l\u0259bin t\u0259min edilm\u0259m\u0259si n\u00fcmun\u0259si kimi diqq\u0259t \u00e7\u0259kir. M\u0259hk\u0259m\u0259l\u0259r bel\u0259 n\u0259tic\u0259y\u0259 g\u0259lmi\u015fdir ki, b\u00f6y\u00fck m\u0259bl\u0259\u011fli vergi borcunun \u0259sass\u0131zl\u0131\u011f\u0131 bar\u0259d\u0259 m\u00fcv\u0259qq\u0259ti ehtimala \u0259sas\u0259n q\u0259na\u0259t formala\u015fd\u0131rmaq \u00fc\u00e7\u00fcn yet\u0259rli d\u0259lill\u0259r yoxdur v\u0259 eyni zamanda m\u00fcbahis\u0259nin k\u00f6k\u00fcnd\u0259 dayanan faktlar (iddia\u00e7\u0131n\u0131n qanunsuz sahibkarl\u0131q f\u0259aliyy\u0259ti) cinay\u0259t i\u015finin predmetidir. Cinay\u0259t i\u015finin yekunu i\u015f\u0131qland\u0131rd\u0131qdan sonra iddian\u0131n u\u011furlulu\u011funa dair \u015f\u00fcbh\u0259l\u0259r aradan qalxa v\u0259 ya \u0259ksin\u0259, m\u00f6hk\u0259ml\u0259n\u0259 bil\u0259r.<\/p>\n\n\n\n

    M\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 t\u0259dbiri, x\u00fcsus\u0259n d\u0259 inzibati akt\u0131n icras\u0131n\u0131n dayand\u0131r\u0131lmas\u0131 m\u00fcbahis\u0259l\u0259ndirildikd\u0259, m\u0259hk\u0259m\u0259l\u0259rin ayd\u0131n kriteriyalara \u2013 \u201cb\u00f6y\u00fck ehtimalla u\u011fur\u201d v\u0259 \u201cb\u0259rpan\u0131n m\u00fcmk\u00fcns\u00fczl\u00fcy\u00fc v\u0259 ya \u00e7\u0259tinl\u0259\u015fm\u0259si\u201d \u2013 \u0259sasland\u0131\u011f\u0131 bir daha g\u00f6r\u00fcnm\u00fc\u015fd\u00fcr. Bu is\u0259 bir t\u0259r\u0259fd\u0259n d\u00f6vl\u0259t orqanlar\u0131n\u0131n qanuni f\u0259aliyy\u0259ti, dig\u0259r t\u0259r\u0259fd\u0259n is\u0259 \u015f\u0259xsl\u0259rin m\u00fcdafi\u0259 h\u00fcququ aras\u0131nda h\u0259ssas tarazl\u0131\u011f\u0131 qoruma\u011fa xidm\u0259t edir.<\/p>\n\n\n\n

    N\u0259tic\u0259 etibaril\u0259, Ali M\u0259hk\u0259m\u0259nin q\u0259rar\u0131, maddi vergi m\u00fcbahis\u0259si v\u0259 cinay\u0259t i\u015finin n\u0259tic\u0259l\u0259rinin bir-birin\u0259 t\u0259sirini diqq\u0259t m\u0259rk\u0259zin\u0259 \u00e7\u0259kir. \u018fsas vergi t\u0259l\u0259binin do\u011fru olub-olmamas\u0131 cinay\u0259t icraat\u0131n\u0131n gedi\u015find\u0259 \u00fcz\u0259 \u00e7\u0131xacaq; haz\u0131rk\u0131 m\u0259rh\u0259l\u0259d\u0259 is\u0259 iddia\u00e7\u0131n\u0131n m\u00fcv\u0259qq\u0259ti m\u00fcdafi\u0259 t\u0259dbirin\u0259 dair t\u0259l\u0259binin r\u0259dd edilm\u0259sinin h\u00fcquqi \u0259saslar\u0131 m\u00f6t\u0259b\u0259r hesab edilmi\u015fdir.<\/p>","protected":false},"excerpt":{"rendered":"

    Onlayn m\u0259rc oyunlar\u0131ndan yaranan 1,7 milyon manatl\u0131q vergi borcu<\/p>","protected":false},"author":1,"featured_media":979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[78,77,76],"class_list":["post-978","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-merc-oyunlari-borc","tag-vergi-borcu","tag-vkil-prviz-mmmdov"],"yoast_head":"\nOnlayn m\u0259rc oyunlar\u0131n\u0131n vergi borcu - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Onlayn m\u0259rc oyunlar\u0131ndan yaranan 1,7 milyon manatl\u0131q vergi borcu\" \/>\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\/onlayn-merc-oyunlarinin-vergi-borcu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Onlayn m\u0259rc oyunlar\u0131n\u0131n vergi borcu - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"Vergi orqan\u0131 t\u0259r\u0259find\u0259n m\u00fcbahis\u0259l\u0259ndiril\u0259n b\u00f6y\u00fck m\u0259bl\u0259\u011fli vergi borcuna dair q\u0259rar, eyni zamanda m\u00fcv\u0259qq\u0259ti xarakterli m\u00fcdafi\u0259 t\u0259l\u0259binin (s\u0259r\u0259ncamlar\u0131n icras\u0131n\u0131n dayand\u0131r\u0131lmas\u0131) nec\u0259 d\u0259y\u0259rl\u0259ndirildiyi, h\u00fcquq ictimaiyy\u0259tind\u0259 x\u00fcsusil\u0259 maraq do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259ndir. 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