Publication: Yap- işlet- devret modeli ve vergilendirilmesi
Abstract
Yap-işlet-devret modeli, kamusal altyapı ve hizmetlerinin finansmanı, karı ve zararı özel hukuk kişisine ait olmak koşuluyla özel hukuk kişisi tarafından yerine getirilmesine imkan tanıyan bir finansman modelidir. YİD modeli Türk Hukukunda 3996 sayılı Kanun ile 1994 yılında uygulanmaya başlanmıştır. Yine 94/ 5907 sayılı BKK ile 3996 sayılı Kanunun uygulama usul ve esasları belirlenmiştir. Türk idare hukukunda YİD modeli imtiyaz usulü ile özdeşliği kurulmuştur. Yine YİD sözleşmeleri de Türk idare hukukunda kamu hizmeti imtiyaz sözleşmeleri olarak değerlendirilmektedir. Daha önceleri YİD sözleşmelerinde yargılama hukuku bakımından tahkim usulü serbest bulunmamaktaydı. Yargılama hukuku bakımından YİD sözleşmelerinde yargılama mercii olarak Danıştay yetkilive görevli bulunmaktaydı. Ancak 4446 sayılı Kanun ile yapılan anayasa değişikliklerinden sonra yargılama hukuku bakımından tahkim yolu da serbest bırakılmıştır. Daha sonra da 4501 sayılı Kanun ile tahkimin usul ve esasları belirlenmiştir. Türk vergi hukuku bakımından da YİD sözleşmeleri imtiyaz sözleşmeleri olarak kabul edilmektedir. Bu yüzden 3996 sayılı Kanun çerçevesinde kurulan YİD anonim şirketleri imtiyazlı şirketler olarak kabul edilmektedirler. Bu durum YİD anonim şirketlerinin bazı hak ve yasaklara sahip bırakmaktadır. Buna göre YİD anonim şirketleri, VUK 325. Maddesi gereği koydukları sermayeyi sözleşme süresi boyunca koydukları sermayeyi itfa etme hakkına sahip bulunmaktadırlar. Ancak VUK mükerrer 298. Maddesi gereği yeniden değerelemeden yararlanamamaktadırlar. Bunun dışında KDV bakımından ürettikleri mal ve hizmetler dışında KDV mükellefiyetleri bulunmamaktadır. YİD anonim şirketleri kurumlar vergisi mükellefi durumundadırlar.
THE BUILT-OPERATE-TRANSFER MODEL AND TAXING The Built-Operate-Transfer (BOT) Model is financement model that public services and infrastructure services are made from enterprises. In this model, enterprises invest to public services and gains. The enterprises may damage from invesments. The Built-Operate-Transfer model started to practise with 3996 numbered Code in Turkish Law. 94/ 5907 numbered BKK determined the practise methods and principles of 3996 numbered Code. In Turkish administrative law, the Built-Operate-Transfer model is accepted as The Concession Method. The Built-Operate-Transfer agreements are accepted as The Concession Agreements. Earlier, the built-operate-transfer agreements had been accepted in judgement of Council of State (Danıştay). Namely, in disagreements of the built-operate-transfer agreements are not accepted the Arbitration Law. But than after, the arbitration law has been accepted with 4446 numbered code is made the Law constitution's changes. Besides, 4501 numbered Code determined method and principles of the arbitration in Turkish Arbitraiton Law. In Turkish Tax Law, the built-operate-transfer agreements are accepted as concession agreements, too. The built-operate-transfer Companies are accepted as concessionary companies in Turkish tax law. In Turkish Tax Law, the built-operate-transfer companiescan amortize itself own capital in term agreement (VUK, m.325). But, the built-operate-transfer companies can not use revaluation arrangement (VUK, mükerrer m.298). In Value-Added Tax Code (KDVK), the built-operate-transfer companies are obligated that had been producted goods and services,
THE BUILT-OPERATE-TRANSFER MODEL AND TAXING The Built-Operate-Transfer (BOT) Model is financement model that public services and infrastructure services are made from enterprises. In this model, enterprises invest to public services and gains. The enterprises may damage from invesments. The Built-Operate-Transfer model started to practise with 3996 numbered Code in Turkish Law. 94/ 5907 numbered BKK determined the practise methods and principles of 3996 numbered Code. In Turkish administrative law, the Built-Operate-Transfer model is accepted as The Concession Method. The Built-Operate-Transfer agreements are accepted as The Concession Agreements. Earlier, the built-operate-transfer agreements had been accepted in judgement of Council of State (Danıştay). Namely, in disagreements of the built-operate-transfer agreements are not accepted the Arbitration Law. But than after, the arbitration law has been accepted with 4446 numbered code is made the Law constitution's changes. Besides, 4501 numbered Code determined method and principles of the arbitration in Turkish Arbitraiton Law. In Turkish Tax Law, the built-operate-transfer agreements are accepted as concession agreements, too. The built-operate-transfer Companies are accepted as concessionary companies in Turkish tax law. In Turkish Tax Law, the built-operate-transfer companiescan amortize itself own capital in term agreement (VUK, m.325). But, the built-operate-transfer companies can not use revaluation arrangement (VUK, mükerrer m.298). In Value-Added Tax Code (KDVK), the built-operate-transfer companies are obligated that had been producted goods and services,