Engelli vatanda\u015f otomatik vitesli engelli arac\u0131ndan al\u0131nan MTV\u2019nin iptali i\u00e7in a\u00e7t\u0131\u011f\u0131 hukuk m\u00fccadelesini kazand\u0131. Karar T\u00fcrkiye genelindeki b\u00fct\u00fcn otomatik vitesli engelli arac\u0131 alacak ve kullanan engellilere emsal te\u015fkil edecek.<\/p>\n
2018 y\u0131l\u0131nda \u00d6TV muafiyetinden faydalanmak i\u00e7in engeline uygun ara\u00e7 almaya karar veren \u015eaban \u00d6zkaymak isimli engelli vatanda\u015f Kayseri Vergi Dairesinden gelen \u201cOtomatik vitesli ara\u00e7ta \u00f6zel tertibat olmad\u0131\u011f\u0131 i\u00e7in \u00d6TV muafiyetinden faydalanamaz\u201d engelini ilgili mevzuat kurallar\u0131n\u0131 vergi dairesine sunarak a\u015far. Arac\u0131 ald\u0131ktan sonra e-Devletten arac\u0131n ilgili d\u00f6neme ait MTV (Motorlu Ta\u015f\u0131tlar Vergisi) borcu yans\u0131d\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcr ve Ni\u011fde Vergi Dairesine ba\u015fvurur. Ni\u011fde Vergi Dairesinden Otomatik vitesli ara\u00e7lar MTV muafiyetinden faydalanamaz cevab\u0131 alan engelli vatanda\u015f Hukuk M\u00fccadelesine ba\u015flar.<\/p>\n
Konya 1. Vergi Mahkemesine a\u00e7\u0131lan davada Mahkeme engelli vatanda\u015f\u0131 hakl\u0131 buldu. Mahkeme \u201cotomatik vitesli ara\u00e7 kullanabilece\u011fi kanaatine var\u0131larak kendisine 10.02 (otomatik vites) koduyla s\u00fcr\u00fcc\u00fc belgesi verilen davac\u0131n\u0131n, maliki bulundu\u011fu 51 AAD Plaka no\u2019lu otomatik vitesli arac\u0131 bizzat kullanabilme yetisine haiz oldu\u011funun kabul\u00fc gerekti\u011fi, MTV istisnas\u0131na ili\u015fkin d\u00fczenlemelerin bi\u00e7imsel g\u00f6r\u00fcn\u00fc\u015flerinin ard\u0131ndaki ger\u00e7ek mahiyetleri uyar\u0131nca davac\u0131ya ait ara\u00e7ta otomatik vites yan\u0131nda ba\u015fkaca bir tertibat bulunmas\u0131na gerek olmad\u0131\u011f\u0131, bu sebeple davac\u0131n\u0131n motorlu ta\u015f\u0131tlar vergisi istisnas\u0131 uygulamas\u0131ndan faydalanma ba\u015fvurusunun kabul\u00fc gerekirken reddedildi\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan, daval\u0131 idarece tesis edilen 29.11.2018 tarih ve 16298 say\u0131l\u0131 i\u015flemde hukuka uyarl\u0131k bulunmamaktad\u0131r\u201d \u015feklinde karar vererek Vergi Dairesinin davac\u0131n\u0131n MTV muafiyetinden yararlanma ba\u015fvurusuna olumsuz kar\u015f\u0131l\u0131k vererek yapt\u0131\u011f\u0131 i\u015flemi Hukuka ayk\u0131r\u0131 oldu\u011funu belirtip iptal etti.<\/p>\n
Dairenin bir \u00fcst Mahkemeye yapt\u0131\u011f\u0131 itiraz\u0131n\u0131da karara ba\u011flayan B\u00f6lge Mahkemesi Vergi Mahkemesinin verdi\u011fi kararda Hukuka ayk\u0131r\u0131l\u0131k yoktur diyerek kesin h\u00fck\u00fcmle itiraz\u0131 reddetti. Bu Kararla birlikte emsal te\u015fkil etti\u011finden Otomatik vitesli ara\u00e7 al\u0131p MTV\u2019den faydalanamayan engellilerin sorunu \u00e7\u00f6z\u00fclm\u00fc\u015f oldu.<\/p>\n","protected":false},"excerpt":{"rendered":"
ENGELL\u0130 VATANDA\u015e OTOMAT\u0130K V\u0130TESL\u0130 ENGELL\u0130 ARACINDAN ALINAN MTV\u2019N\u0130N \u0130PTAL\u0130 \u0130\u00c7\u0130N A\u00c7TI\u011eI HUKUK M\u00dcCADELES\u0130N\u0130 KAZANDI.<\/p>\n","protected":false},"author":1,"featured_media":252264,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1],"tags":[1735,1019,1545,87,598],"class_list":["post-252263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-engellilere","tag-guzel","tag-haber","tag-yeni","tag-yilda"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.tvturk.com\/wp-content\/uploads\/2020\/01\/yeni-yilda-engellilere-guzel-haber_aec1710.jpg?fit=1000%2C666","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paKIfm-13CL","_links":{"self":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/252263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/comments?post=252263"}],"version-history":[{"count":0,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/252263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media\/252264"}],"wp:attachment":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media?parent=252263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/categories?post=252263"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/tags?post=252263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}