Lazio B\u00f6lgesel \u0130dare Mahkemesi, \u0130talyan T\u00fct\u00fcn \u0130malat\u00e7\u0131s\u0131 (Italian Tobacco Manufacturing) ve Manifattura Italiana Tabacco taraf\u0131ndan yap\u0131lan temyiz ba\u015fvurusunu reddetti. B\u00f6ylece \u0130talya\u2019n\u0131n sigaralar \u00fczerinden uygulad\u0131\u011f\u0131 \u00f6zel t\u00fcketim vergisi (excise) hesaplamas\u0131n\u0131n yasal oldu\u011fu teyit edildi. Karar; G\u00fcmr\u00fckler ve Tekeller \u0130daresi ile ya\u015fanan alt\u0131 y\u0131ll\u0131k anla\u015fmazmay\u0131 sonland\u0131r\u0131rken, daha k\u00fc\u00e7\u00fck yerli \u00fcreticilerin a\u00e7t\u0131\u011f\u0131 tazminat taleplerini de reddetti.<\/p>\n\n
Dava, 13 Ocak 2020 tarihli; perakende sigara fiyatlar\u0131 \u00fczerinden Asgari Vergi Y\u00fck\u00fc\u2019n\u00fcn (Onere Fiscale Minimo<\/em> veya OFM) hesaplama y\u00f6ntemini belirleyen d\u00fczenlemeye kar\u015f\u0131 a\u00e7\u0131lan idari itirazla ba\u015flad\u0131. Ba\u015fvuran \u015firketler, hesaplama kurallar\u0131n\u0131n pazara yakla\u015f\u0131k %90 oran\u0131nda hakim olan bask\u0131n sekt\u00f6r operat\u00f6rlerini avantajl\u0131 hale getirdi\u011fini ve k\u00fc\u00e7\u00fck \u00fcreticiler a\u00e7\u0131s\u0131ndan rekabeti bozdu\u011funu savundu.<\/p>\n\n Yarg\u0131lama s\u00fcrecinde davac\u0131lar, ba\u015flang\u0131\u00e7taki hesaplama mekanizmas\u0131n\u0131 g\u00fc\u00e7lendiren sonraki idari i\u015flemlere y\u00f6nelik ek dilek\u00e7eler sundu.<\/p>\n\n B\u00f6lgesel \u0130dare Mahkemesi daha \u00f6nce, vergi h\u00fck\u00fcmlerinin anayasaya uygunlu\u011funu \u0130talya\u2019n\u0131n Anayasa Mahkemesi\u2019ne iki ayr\u0131 kez sevk etmi\u015fti. Her iki sevk de Anayasa Mahkemesi\u2019nin itirazlar\u0131 kabul edilemez bulmas\u0131yla sonu\u00e7land\u0131.<\/p>\n\n Bu kararlardan sonra t\u00fct\u00fcn \u00fcreticileri maddi tazminat talebinde bulundu. \u0130dare mahkemesi, vergi otoritesinin yasal \u00e7er\u00e7eve i\u00e7inde hareket etti\u011fini belirterek talebi reddetti:<\/p>\n\n “Mevcut davan\u0131n, ba\u011flay\u0131c\u0131 bir idari yetkinin kullan\u0131lmas\u0131n\u0131 olu\u015fturmas\u0131 nedeniyle, mevcut d\u00fczenleyici \u00e7er\u00e7eve uygulan\u0131rken \u0130dare\u2019nin eylemlerinin me\u015fruiyeti; herhangi bir takdir yetkisi kullan\u0131lmaks\u0131z\u0131n tahakkuk eden y\u00fck\u00fcml\u00fcl\u00fcklerin tutar\u0131n\u0131 belirlemekten ibarettir.”<\/p>\n<\/blockquote>\n\n Mahkeme, devletin tazminat sorumlulu\u011funun; hukuka ayk\u0131r\u0131 bir davran\u0131\u015f ve idari kusurun ispatlanmas\u0131n\u0131 gerektirdi\u011fini a\u00e7\u0131klad\u0131. Kurum, mevcut ve ba\u011flay\u0131c\u0131 mevzuat\u0131 do\u011fru \u015fekilde uygulad\u0131\u011f\u0131 i\u00e7in tazminat i\u00e7in bir dayanak bulunmuyor.<\/p>\n\n Lazio \u0130dare Mahkemesi, G\u00fcmr\u00fckler ve Tekeller \u0130daresi\u2019ne (Customs and Monopolies Agency) kar\u015f\u0131 ileri s\u00fcr\u00fclen zarar tazminat\u0131 taleplerini reddederek alt\u0131 y\u0131ll\u0131k anla\u015fmazl\u0131\u011f\u0131 kapat\u0131yor.<\/p>\n","protected":false},"author":1,"featured_media":60632,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192],"tags":[1627,1403,791],"class_list":["post-60631","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberleri","tag-italia","tag-taxa-pe-tutun","tag-taxa-pe-vaping"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/posts\/60631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/comments?post=60631"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/posts\/60631\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/media\/60632"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/media?parent=60631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/categories?post=60631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/tr\/wp-json\/wp\/v2\/tags?post=60631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Zararlar ve \u0130dari Yetkiler \u00dczerine Yarg\u0131sal Tespitler<\/h2>\n\n
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