{"id":3933,"date":"2026-04-03T14:47:00","date_gmt":"2026-04-03T14:47:00","guid":{"rendered":"https:\/\/manseturfa.com\/?p=3933"},"modified":"2026-04-03T14:47:00","modified_gmt":"2026-04-03T14:47:00","slug":"aymden-elektronik-tebligat-yetkisi-kaldirildi","status":"publish","type":"post","link":"https:\/\/manseturfa.com\/?p=3933","title":{"rendered":"AYM\u2019den elektronik tebligat yetkisi kald\u0131r\u0131ld\u0131!"},"content":{"rendered":"<p>Mahkeme, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 107\/A maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan ve idareye geni\u015f yetki tan\u0131yan d\u00fczenlemenin ilgili k\u0131sm\u0131n\u0131 iptal etti. Karar\u0131n, Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131n\u0131n ard\u0131ndan 9 ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesi kararla\u015ft\u0131r\u0131ld\u0131.<\/p>\n<p>\u0130ptale konu d\u00fczenleme, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na elektronik tebligat kapsam\u0131nda m\u00fckelleflere zorunlu elektronik adres kulland\u0131rma ve tebligat usullerini belirleme yetkisi veriyordu. Ba\u015fvuruda, bu yetkinin s\u0131n\u0131rlar\u0131n\u0131n a\u00e7\u0131k\u00e7a belirlenmedi\u011fi, m\u00fckellefler a\u00e7\u0131s\u0131ndan y\u00fck olu\u015fturabilece\u011fi ve hak kay\u0131plar\u0131na neden olabilece\u011fi ileri s\u00fcr\u00fcld\u00fc.<\/p>\n<p>Anayasa Mahkemesi, elektronik tebligat\u0131n dava a\u00e7ma s\u00fcrelerini do\u011frudan ba\u015flatt\u0131\u011f\u0131na dikkat \u00e7ekerek bunun mahkemeye eri\u015fim hakk\u0131n\u0131 s\u0131n\u0131rlayabilece\u011fini belirtti. Mahkeme ayr\u0131ca, idareye verilen yetkinin s\u0131n\u0131rlar\u0131n\u0131n kanunda net \u015fekilde d\u00fczenlenmemesinin hukuki g\u00fcvenlik ilkesine ayk\u0131r\u0131 oldu\u011funa h\u00fckmederek, temel esaslar\u0131n kanunla belirlenmesi gerekti\u011fini vurgulad\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mahkeme, 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 107\/A maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan ve idareye geni\u015f&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3933","post","type-post","status-publish","format-standard","hentry","category-guncel-haberler"],"_links":{"self":[{"href":"https:\/\/manseturfa.com\/index.php?rest_route=\/wp\/v2\/posts\/3933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/manseturfa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/manseturfa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/manseturfa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/manseturfa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3933"}],"version-history":[{"count":0,"href":"https:\/\/manseturfa.com\/index.php?rest_route=\/wp\/v2\/posts\/3933\/revisions"}],"wp:attachment":[{"href":"https:\/\/manseturfa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/manseturfa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/manseturfa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}