{"id":419,"date":"2018-09-03T14:51:24","date_gmt":"2018-09-03T11:51:24","guid":{"rendered":"http:\/\/ozmeric.av.tr\/?p=419"},"modified":"2018-09-03T16:14:18","modified_gmt":"2018-09-03T13:14:18","slug":"419kentsel-donusum-yasasi-kapsamindaki-tasinmazlarin-ilk-satisinda-tapu-harcindan-muafiyet","status":"publish","type":"post","link":"http:\/\/ozmeric.av.tr\/index.php\/2018\/09\/03\/419kentsel-donusum-yasasi-kapsamindaki-tasinmazlarin-ilk-satisinda-tapu-harcindan-muafiyet\/","title":{"rendered":"KENTSEL D\u00d6N\u00dc\u015e\u00dcM YASASI KAPSAMINDAK\u0130 TA\u015eINMAZLARIN \u0130LK SATI\u015eINDA TAPU HARCINDAN MUAF\u0130YET"},"content":{"rendered":"

KENTSEL D\u00d6N\u00dc\u015e\u00dcM YASASI KAPSAMINDAK\u0130\u00a0 TA\u015eINMAZLARIN \u0130LK SATI\u015eINDA <\/strong><\/p>\n

TAPU HARCINDAN MUAF\u0130YET<\/strong><\/p>\n

Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7<\/p>\n

A\u011fustos, 2018<\/p>\n

Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131 olarak da bilinen 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun ile sa\u011fl\u0131kl\u0131 ve g\u00fcvenli ya\u015fam \u00e7evreleri olu\u015fturulmas\u0131 ama\u00e7lanm\u0131\u015f, bu amac\u0131 sa\u011flamaya y\u00f6nelik yasa kapsam\u0131nda yap\u0131lacak in\u015faatlar\u0131, al\u0131mlar\u0131 ve benzeri i\u015flemleri te\u015fvik amac\u0131yla bir\u00e7ok kolayl\u0131k ve muafiyet sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Yasa ile i\u015fbu Kanun uyar\u0131nca yap\u0131lacak olan i\u015flem, s\u00f6zle\u015fme, devir ve tesciller ile uygulamalar, noter harc\u0131, tapu harc\u0131, belediyelerce al\u0131nan har\u00e7lar, damga vergisi, veraset ve intikal vergisi, d\u00f6ner sermaye \u00fccreti ve di\u011fer \u00fccretlerden; kulland\u0131r\u0131lan krediler sebebiyle lehe al\u0131nacak paralar ise banka ve sigorta muameleleri vergisinden m\u00fcstesna oldu\u011fu d\u00fczenlenmi\u015ftir.<\/p>\n

Di\u011fer bir deyi\u015fle genel nitelikteki Kanunlar uyar\u0131nca vergiye tabi tutulacak bu i\u015flemlerde \u00f6zel kanun ile muafiyet sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Yine y\u00f6netmelik ile uygulama alan\u0131ndaki yap\u0131lar\u0131n d\u00f6n\u00fc\u015f\u00fcme tabi tutulmadan \u00f6nce ilk sat\u0131\u015f\u0131, devri, tescili ve ipotek tesis edilmesi i\u015flemleri ile Kanun kapsam\u0131nda yap\u0131lacak uygulamalar neticesinde meydana gelen yeni yap\u0131lar\u0131n ilk sat\u0131\u015f\u0131, devri, tescili ve ipotek tesis edilmesi i\u015flemleri har\u00e7lardan muaft\u0131r.<\/strong> Bu halde Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131na tabi olan bir ta\u015f\u0131nmaz\u0131n in\u015fa yap\u0131lmadan \u00f6nceki ve in\u015fa yap\u0131ld\u0131ktan sonraki ilk sat\u0131\u015flar\u0131ndan har\u00e7tan muafiyet uygulanmas\u0131 gerekti\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n

Daha yal\u0131n bir \u015fekilde ifade etmek gerekirse, Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131na tabi bir ta\u015f\u0131nmaz\u0131 ilk defa alan ve satan taraflar tapu harc\u0131 \u00f6demekle y\u00fck\u00fcml\u00fc de\u011fildir.<\/strong> Uygulamada \u00f6zellikle 6306 say\u0131l\u0131 Yasa kapsam\u0131ndaki ta\u015f\u0131nmazlar\u0131n ilk sat\u0131\u015f\u0131nda al\u0131c\u0131 ve sat\u0131c\u0131 bak\u0131m\u0131ndan Har\u00e7lar Kanunu\u2019nda \u00f6ng\u00f6r\u00fclen (sat\u0131\u015f bedelinin %4\u2019\u00fc oran\u0131ndaki)<\/em> tapu harc\u0131n\u0131n \u00e7o\u011funlukla tahsil edildi\u011fi, tapu harc\u0131n\u0131n iadesi y\u00f6n\u00fcndeki taleplerin yarg\u0131 mercilerine intikal etti\u011fi g\u00f6r\u00fclmektedir. Uyu\u015fmazl\u0131\u011fa ili\u015fkin yarg\u0131 mercileri taraf\u0131ndan verilen emsal kararlarda Kanun ve Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re, tahsil edilen tapu harc\u0131n\u0131n iadesi y\u00f6n\u00fcnde karar verildi\u011fi g\u00f6r\u00fclmektedir. Bu sebeple ilgililerin i\u015fbu Yasa kapsam\u0131ndaki ta\u015f\u0131nmazlardaki ilk sat\u0131\u015flar\u0131nda har\u00e7tan muaf oldu\u011fu<\/strong> g\u00f6z ard\u0131 edilmemelidir ve bu muafiyete g\u00f6re i\u015flem tesis edilmelidir. Zira har\u00e7tan muaf olmas\u0131na ra\u011fmen, sat\u0131\u015f a\u015famas\u0131nda tapu harc\u0131 \u00f6demesinde bulunan ilgililer s\u00f6z konusu hukuka ayk\u0131r\u0131 i\u015flem sebebiyle har\u00e7 iadesini talep hakk\u0131n\u0131 haizdir.<\/p>\n","protected":false},"excerpt":{"rendered":"

KENTSEL D\u00d6N\u00dc\u015e\u00dcM YASASI KAPSAMINDAK\u0130\u00a0 TA\u015eINMAZLARIN \u0130LK SATI\u015eINDA TAPU HARCINDAN MUAF\u0130YET Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7 A\u011fustos, 2018 Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131 olarak da bilinen 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun ile sa\u011fl\u0131kl\u0131 ve g\u00fcvenli ya\u015fam \u00e7evreleri olu\u015fturulmas\u0131 ama\u00e7lanm\u0131\u015f, bu amac\u0131 sa\u011flamaya y\u00f6nelik yasa kapsam\u0131nda yap\u0131lacak in\u015faatlar\u0131, al\u0131mlar\u0131 ve benzeri i\u015flemleri te\u015fvik amac\u0131yla bir\u00e7ok kolayl\u0131k ve muafiyet sa\u011flanm\u0131\u015ft\u0131r. Yasa ile i\u015fbu Kanun uyar\u0131nca yap\u0131lacak olan i\u015flem, s\u00f6zle\u015fme, devir ve tesciller ile uygulamalar, noter harc\u0131, tapu harc\u0131, belediyelerce al\u0131nan har\u00e7lar, damga vergisi, veraset ve intikal vergisi, d\u00f6ner sermaye \u00fccreti ve di\u011fer \u00fccretlerden; kulland\u0131r\u0131lan krediler sebebiyle lehe al\u0131nacak paralar ise banka ve sigorta muameleleri vergisinden m\u00fcstesna oldu\u011fu d\u00fczenlenmi\u015ftir. Di\u011fer bir deyi\u015fle genel nitelikteki Kanunlar uyar\u0131nca vergiye tabi tutulacak bu i\u015flemlerde \u00f6zel kanun ile muafiyet sa\u011flanm\u0131\u015ft\u0131r. Yine y\u00f6netmelik ile uygulama alan\u0131ndaki yap\u0131lar\u0131n d\u00f6n\u00fc\u015f\u00fcme tabi tutulmadan \u00f6nce ilk sat\u0131\u015f\u0131, devri, tescili ve ipotek tesis edilmesi i\u015flemleri ile Kanun kapsam\u0131nda yap\u0131lacak uygulamalar neticesinde meydana gelen yeni yap\u0131lar\u0131n ilk sat\u0131\u015f\u0131, devri, tescili ve ipotek tesis edilmesi i\u015flemleri har\u00e7lardan muaft\u0131r. Bu halde Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131na tabi olan bir ta\u015f\u0131nmaz\u0131n in\u015fa yap\u0131lmadan \u00f6nceki ve in\u015fa yap\u0131ld\u0131ktan sonraki ilk sat\u0131\u015flar\u0131ndan har\u00e7tan muafiyet uygulanmas\u0131 gerekti\u011fi anla\u015f\u0131lmaktad\u0131r. Daha yal\u0131n bir \u015fekilde ifade etmek gerekirse, Kentsel D\u00f6n\u00fc\u015f\u00fcm Yasas\u0131na tabi bir ta\u015f\u0131nmaz\u0131 ilk defa […]<\/p>\n","protected":false},"author":117,"featured_media":422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[98,94,96,97,95],"_links":{"self":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/419"}],"collection":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=419"}],"version-history":[{"count":2,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/419\/revisions"}],"predecessor-version":[{"id":423,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/419\/revisions\/423"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media\/422"}],"wp:attachment":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/categories?post=419"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/tags?post=419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}