{"id":162540,"date":"2024-09-20T09:30:55","date_gmt":"2024-09-20T09:30:55","guid":{"rendered":"https:\/\/protokolhukuk.com\/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-yasagi\/"},"modified":"2024-09-20T09:30:55","modified_gmt":"2024-09-20T09:30:55","slug":"transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-yasagi","status":"publish","type":"post","link":"https:\/\/protokolhukuk.com\/en\/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-yasagi\/","title":{"rendered":"Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Yasa\u011f\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"162540\" class=\"elementor elementor-162540 elementor-55442\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-834e74a elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"834e74a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f4e59 exad-glass-effect-no exad-sticky-section-no\" data-id=\"16f4e59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0d92cd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e0d92cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: right;\"><strong>PR \u2013 M \u2013 001<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f46cb69 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"f46cb69\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Sermaye \u015firketleri, ortaklar\u0131n\u0131n giri\u015fimiyle kurulur ve ticaret siciline tescil edilerek t\u00fczel ki\u015filik kazan\u0131r. T\u00fczel ki\u015filik, \u015firketi kuran ortaklardan ba\u011f\u0131ms\u0131z olarak hukuki varl\u0131k kazanm\u0131\u015f bir \u201cki\u015fi\u201d olarak kabul edilir. \u015eirket, kendisini temsil edemeyece\u011fi i\u00e7in, yetkilendirilmi\u015f ki\u015filer taraf\u0131ndan y\u00f6netilir ve i\u015flemlerini bu temsilciler arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirir.<\/p><p>Bu t\u00fczel ki\u015fili\u011fin temel amac\u0131 k\u00e2r elde etmek ve bu k\u00e2r\u0131 ortaklara da\u011f\u0131tmakt\u0131r. \u015eirket, yetkili temsilcileri vas\u0131tas\u0131yla yapt\u0131\u011f\u0131 i\u015f ve i\u015flemler sonucunda kazan\u00e7 sa\u011flar ve bu kazanc\u0131 pay sahiplerine aktar\u0131r. Ancak, \u015firketin t\u00fczel ki\u015fili\u011fi ve malvarl\u0131\u011f\u0131, ortaklardan ayr\u0131 bir varl\u0131k olarak kabul edildi\u011finden, ortaklar \u015firketin paras\u0131n\u0131 veya mallar\u0131n\u0131 diledikleri gibi kullanamaz. Bu durum, Ticaret Hukuku a\u00e7\u0131s\u0131ndan \u00f6nemli bir teorik temeldir.<\/p><ul><li><strong>Tan\u0131m<\/strong><br \/>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu, sermaye \u015firketlerinin ili\u015fkili ki\u015filerle (ortaklar, e\u015fleri veya yak\u0131n akrabalar\u0131 gibi) emsallere uygunluk ilkesine ayk\u0131r\u0131 i\u015flem yapmas\u0131n\u0131 yasaklam\u0131\u015ft\u0131r. Al\u0131m-sat\u0131m, kiralama, \u00fccret \u00f6demeleri, bor\u00e7 verme gibi i\u015flemler, bu yasa\u011f\u0131n kapsam\u0131na girer.<\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Emsallere uygunluk ilkesi<\/strong>, ili\u015fkili ki\u015filerle yap\u0131lan i\u015flemlerde uygulanan fiyat\u0131n, taraflar aras\u0131nda bir ba\u011flant\u0131 olmasayd\u0131 olu\u015facak piyasa fiyat\u0131na uygun olmas\u0131 gerekti\u011fini ifade eder. Bu d\u00fczenleme, devletin vergi kayb\u0131n\u0131 \u00f6nlemeyi ama\u00e7lar.<\/p><ul><li><strong>\u015eirketten Ortaklara Yasa ve Usule Uygun Yap\u0131lan Para \u00c7\u0131k\u0131\u015flar\u0131<\/strong><br \/>Ortaklar\u0131n, bir \u015firketten para \u00e7\u0131karmas\u0131n\u0131n \u00fc\u00e7 ana yolu vard\u0131r:<\/li><\/ul><p style=\"padding-left: 40px;\">a. Huzur Hakk\u0131<br \/>Ortak, \u015firketin y\u00f6netiminde yer almas\u0131 veya \u015firkete eme\u011fiyle katk\u0131da bulunmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda bir huzur hakk\u0131 alabilir. Huzur hakk\u0131, ortaklar\u0131n ald\u0131\u011f\u0131 maa\u015f niteli\u011findedir. Bu kapsamda, her bir ortak, ayl\u0131k bir asgari \u00fccret tutar\u0131n\u0131 kurumlar vergisi kesintisi olmadan \u015firketten alabilir.<\/p><p style=\"padding-left: 40px;\">b. K\u00e2r Da\u011f\u0131t\u0131m\u0131<br \/>\u015eirket, elde etti\u011fi k\u00e2r\u0131 ortaklar\u0131na da\u011f\u0131tabilir. Ancak bu durumda \u015firket, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu uyar\u0131nca kurumlar vergisi \u00f6demek zorundad\u0131r. Ayr\u0131ca, orta\u011f\u0131n ald\u0131\u011f\u0131 k\u00e2r pay\u0131 i\u00e7in de gelir vergisi beyannamesi verilmesi gerekir. Bu \u015fekilde her iki taraf da vergilendirilir.<\/p><p style=\"padding-left: 40px;\">c. Bor\u00e7 Verme<br \/>\u015eirket, orta\u011f\u0131na bor\u00e7 para verebilir ve bu i\u015flem, \u201cortaklar cari hesab\u0131\u201d \u00fczerinden muhasebele\u015ftirilir. Ancak, verilen bor\u00e7 i\u00e7in emsallere uygun bir faiz oran\u0131 uygulanmas\u0131 gerekir. Aksi takdirde, \u015firketin faizsiz bor\u00e7 vermesi \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 say\u0131l\u0131r. \u00c7\u00fcnk\u00fc \u015firket, bu paray\u0131 bankaya yat\u0131rarak faiz geliri elde edebilirdi. D\u00fc\u015f\u00fck faiz uygulanmas\u0131 da benzer \u015fekilde \u00f6rt\u00fcl\u00fc kazan\u00e7 olarak de\u011ferlendirilir.<\/p><ul><li><strong>\u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Yasa\u011f\u0131<\/strong><br \/>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019na g\u00f6re, \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131, \u015firketin ortaklar\u0131na veya ili\u015fkili ki\u015filere, vergiden ka\u00e7\u0131nmak amac\u0131yla piyasa ko\u015fullar\u0131na ayk\u0131r\u0131 olarak haks\u0131z kazan\u00e7 aktar\u0131m\u0131 yapmas\u0131d\u0131r. Bu t\u00fcr i\u015flemler, \u015firketin varl\u0131klar\u0131na zarar verirken devletin vergi alaca\u011f\u0131na da engel olur.<\/li><\/ul><p>\u00a0<\/p><ul><li><strong>Dan\u0131\u015ftay Kararlar\u0131 I\u015f\u0131\u011f\u0131nda \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131<\/strong><br \/>Konuyu yarg\u0131 kararlar\u0131yla yarg\u0131 \u00f6n\u00fcnde tart\u0131\u015f\u0131larak pratik hukukta ortaya \u00e7\u0131kan nihai sonuca ili\u015fkin Dan\u0131\u015ftay 4. Dairesi\u2019nin 2016\/11530 E. 2021\/773 K. ve 04.02.2021 tarihli karar\u0131nda:<\/li><\/ul><p style=\"padding-left: 40px;\">Davac\u0131 \u015firketin \u201c131 Ortaklardan Alacaklar\u201d hesab\u0131nda, ortaklarla olan para al\u0131\u015fveri\u015fleri takip edilmi\u015ftir. Yap\u0131lan incelemede, bu bor\u00e7lara faiz hesaplanmad\u0131\u011f\u0131 ve ortaklara kar\u015f\u0131l\u0131ks\u0131z finansman sa\u011fland\u0131\u011f\u0131 tespit edilmi\u015ftir. Yerel mahkeme, \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 yap\u0131ld\u0131\u011f\u0131na h\u00fckmetmi\u015f ve vergi cezas\u0131n\u0131 onam\u0131\u015ft\u0131r. Davac\u0131, temyiz ba\u015fvurusunda bu bor\u00e7 i\u015flemlerinin ticari nitelikte olmad\u0131\u011f\u0131n\u0131 ileri s\u00fcrm\u00fc\u015fse de Dan\u0131\u015ftay temyiz ba\u015fvurusunu reddetmi\u015ftir.<\/p><p style=\"padding-left: 40px;\">Bu karar, ticari bir \u015firketin orta\u011f\u0131na faizsiz bor\u00e7 vermesinin yasak oldu\u011funu net bir \u015fekilde ortaya koyar. \u015eirket, kazan\u00e7 sa\u011flamak amac\u0131yla her i\u015flemden k\u00e2r elde etmek zorundad\u0131r. Faizsiz bor\u00e7 verilmesi, devletin vergi kayb\u0131na neden olaca\u011f\u0131 i\u00e7in hukuka ayk\u0131r\u0131 kabul edilmi\u015ftir.<\/p><p style=\"padding-left: 40px;\">Yine Dan\u0131\u015ftay 4. Dairesi\u2019nin 2017\/2891 E. 2021\/6026 K. 02.11.2021 tarihli karar\u0131nda:<br \/>\u201cTicari \u015firketlerin kasas\u0131nda ihtiyac\u0131 a\u015fan miktarda nakit bulundurmas\u0131, basiretli tacir ilkesiyle ba\u011fda\u015fmaz. \u015eirket, bu paray\u0131 de\u011ferlendirmek yerine ortaklar\u0131na bedelsiz olarak kulland\u0131rm\u0131\u015fsa, \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 s\u00f6z konusu olur. Bu durumda, Merkez Bankas\u0131 reeskont faiz oran\u0131 \u00fczerinden hesaplama yap\u0131larak cezal\u0131 tarhiyat uygulanmas\u0131nda hukuka ayk\u0131r\u0131l\u0131k bulunmam\u0131\u015ft\u0131r.\u201d<\/p><p style=\"padding-left: 40px;\">denilerek \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m yasa\u011f\u0131n\u0131n b\u00fcy\u00fck \u00f6l\u00e7\u00fcde denetlendi\u011fi ve vergilendirdi\u011fi hususunda bir\u00e7ok emsal karar ihdas edilmi\u015ftir. Bu kararlar, \u015firket kaynaklar\u0131n\u0131n d\u00fc\u015f\u00fck bedelle veya kar\u015f\u0131l\u0131ks\u0131z olarak kulland\u0131r\u0131lmas\u0131n\u0131n hem \u015firketin mali \u00e7\u0131karlar\u0131na ayk\u0131r\u0131 oldu\u011funu hem de vergi kayb\u0131na yol a\u00e7t\u0131\u011f\u0131n\u0131 vurgulamaktad\u0131r. Ticaret Hukuku\u2019na g\u00f6re, \u015firketin orta\u011f\u0131 dahi olsa her i\u015flemde ticari kazan\u00e7 g\u00f6zetilmelidir.<\/p><p>\u00a0<\/p><p><strong>Sonu\u00e7<\/strong><\/p><p>\u00d6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131, sermaye \u015firketlerinin varl\u0131klar\u0131n\u0131n piyasa ko\u015fullar\u0131na ayk\u0131r\u0131 olarak ortaklara veya ili\u015fkili ki\u015filere aktar\u0131lmas\u0131n\u0131 \u00f6nlemek amac\u0131yla d\u00fczenlenmi\u015ftir. \u015eirketin her i\u015flemden k\u00e2r elde etmesi beklenir ve bu amaca ayk\u0131r\u0131 i\u015flemler, \u00f6rt\u00fcl\u00fc kazan\u00e7 olarak kabul edilerek vergiye tabi tutulur. Kurumlar Vergisi Kanunu ve T\u00fcrk Ticaret Kanunu, bu konuda a\u00e7\u0131k d\u00fczenlemeler yaparak \u015firketlerin mali \u015feffafl\u0131\u011f\u0131n\u0131 ve devletin vergi alaca\u011f\u0131n\u0131 korumay\u0131 hedeflemektedir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59c9b50 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"59c9b50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"text-align: right;\"><em>20.09.2024<\/em><\/p><p style=\"text-align: right;\"><strong><em>Bagi \u00d6ZMEN<br \/><\/em><\/strong><\/p><p style=\"text-align: right;\"><em>Avukat<\/em><\/p><p><em>\u00a0<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PR \u2013 M \u2013 001 Sermaye \u015firketleri, ortaklar\u0131n\u0131n giri\u015fimiyle kurulur ve ticaret siciline tescil edilerek t\u00fczel ki\u015filik kazan\u0131r. T\u00fczel ki\u015filik, \u015firketi kuran ortaklardan ba\u011f\u0131ms\u0131z olarak hukuki varl\u0131k kazanm\u0131\u015f bir \u201cki\u015fi\u201d olarak kabul edilir. \u015eirket, kendisini temsil edemeyece\u011fi i\u00e7in, yetkilendirilmi\u015f ki\u015filer taraf\u0131ndan y\u00f6netilir ve i\u015flemlerini bu temsilciler arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirir. Bu t\u00fczel ki\u015fili\u011fin temel amac\u0131 k\u00e2r elde [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":77936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_joinchat":[],"footnotes":""},"categories":[322,323],"tags":[324],"class_list":["post-162540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-en-3","category-makaleler-en","tag-etiket-en-2"],"aioseo_notices":[],"featured_image_src":"https:\/\/protokolhukuk.com\/wp-content\/uploads\/2024\/01\/MAKALELER.png","author_info":{"display_name":"Bagi \u00d6zmen","author_link":"https:\/\/protokolhukuk.com\/en\/author\/bagiozmen\/"},"_links":{"self":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts\/162540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=162540"}],"version-history":[{"count":0,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/posts\/162540\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/media\/77936"}],"wp:attachment":[{"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=162540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=162540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/protokolhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=162540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}