Ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele, y\u0131lda milyarlarca Avroluk kay\u0131pla Avrupa Birli\u011fi \u00fcye devletlerin en zorlu u\u011fra\u015flar\u0131ndan birisini olu\u015fturmaktad\u0131r. D\u00f6ng\u00fcsel ka\u00e7ak\u00e7\u0131l\u0131k (Carousel Fraud) ba\u015fta olmak \u00fczere katma de\u011fer vergisinde ka\u00e7ak\u00e7\u0131l\u0131k faaliyetlerinin boyutlar\u0131 her ge\u00e7en g\u00fcn geni\u015flemekte; \u00fcye devletlerin katma de\u011fer vergisi gelirlerinin kayb\u0131 da ayn\u0131 oranda art\u0131\u015f g\u00f6stermektedir. Bu kapsamda \u00fcye devletler birbirlerine yard\u0131mc\u0131 olabilmek ad\u0131na \u00f6nemli oranda idari i\u015f birli\u011fi ara\u00e7lar\u0131 geli\u015ftirmeye devam etmektedir. Ancak s\u00f6z konusu ara\u00e7lar sarf edilen t\u00fcm bu \u00e7abalara ra\u011fmen halen geli\u015ftirme ve tamamlanma ihtiyac\u0131 i\u00e7erisindedir. Buna g\u00f6re ba\u015fta d\u00f6ng\u00fcsel ka\u00e7ak\u00e7\u0131l\u0131k olmak \u00fczere katma de\u011fer vergisi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na kar\u015f\u0131 al\u0131nan\/al\u0131nacak \u00f6nlemler \u00e7e\u015fitlendirilmekte ve gittik\u00e7e \u00f6nemi artan ve kal\u0131c\u0131l\u0131\u011f\u0131 tart\u0131\u015f\u0131lan “Katma De\u011fer Vergisinde Tersine Vergilendirme Mekanizmas\u0131n\u0131n (Reverse Charge Mechanism)” uygulanmas\u0131 tart\u0131\u015f\u0131lmaktad\u0131r. \u00c7al\u0131\u015fman\u0131n belirtti\u011fi esas sorun, sekt\u00f6rel ya da genelle\u015ftirilmi\u015f olarak tersine vergilendirme mekanizmas\u0131n\u0131n temelinde yatan katma de\u011fer vergisinde, d\u00f6ng\u00fcsel ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n etkili yollarla ortadan kald\u0131r\u0131l\u0131p kald\u0131r\u0131lamayaca\u011f\u0131 \u00fczerine olacakt\u0131r. Elinizdeki \u00e7al\u0131\u015fma ile Avrupa Birli\u011fi ile m\u00fczakere s\u00fcrecinde olan T\u00fcrkiye a\u00e7\u0131s\u0131ndan da bu mekanizman\u0131n kapsam\u0131 tart\u0131\u015f\u0131lacak, hem teorik hem pozitif uluslararas\u0131 vergi hukuku hem de yarg\u0131 kararlar\u0131 a\u00e7\u0131s\u0131ndan durum de\u011ferlendirilecektir. Ayr\u0131ca \u00e7al\u0131\u015fma, konuya ili\u015fkin yap\u0131lacak tespitlerle, doktrindeki tart\u0131\u015fmalara katk\u0131 sa\u011flamas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz edecektir.<\/p>","protected":false},"excerpt":{"rendered":"
Ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele, y\u0131lda milyarlarca Avroluk kay\u0131pla Avrupa Birli\u011fi \u00fcye devletlerin en zorlu u\u011fra\u015flar\u0131ndan birisini olu\u015fturmaktad\u0131r. D\u00f6ng\u00fcsel ka\u00e7ak\u00e7\u0131l\u0131k (Carousel Fraud) ba\u015fta olmak \u00fczere katma de\u011fer vergisinde ka\u00e7ak\u00e7\u0131l\u0131k faaliyetlerinin boyutlar\u0131 her ge\u00e7en g\u00fcn geni\u015flemekte; \u00fcye devletlerin katma de\u011fer vergisi gelirlerinin kayb\u0131 da ayn\u0131 oranda art\u0131\u015f g\u00f6stermektedir. Bu kapsamda \u00fcye devletler birbirlerine yard\u0131mc\u0131 olabilmek ad\u0131na \u00f6nemli oranda idari […]<\/p>\n","protected":false},"featured_media":87078,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"bookauthor":[],"publisher":[],"product_brand":[],"product_cat":[2934],"product_tag":[],"class_list":["post-87079","product","type-product","status-publish","has-post-thumbnail","product_cat-cat-81","first","instock","shipping-taxable","purchasable","product-type-simple"],"acf":{"isbn":"9786057622655","year":2019,"binding_type":"Ciltsiz","pages":216,"weight":216,"dimensions":"16 x 24","paper":"1. Hamur"},"_links":{"self":[{"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/product\/87079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/comments?post=87079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/media\/87078"}],"wp:attachment":[{"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/media?parent=87079"}],"wp:term":[{"taxonomy":"bookauthor","embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/bookauthor?post=87079"},{"taxonomy":"publisher","embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/publisher?post=87079"},{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/product_brand?post=87079"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/product_cat?post=87079"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/chapterworm.com\/tr\/wp-json\/wp\/v2\/product_tag?post=87079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}