Publication: Türk vergi hukukunda ihtiyati tahakkuk ve ihtiyati haczin yargısal denetimi
Abstract
Kanun koyucu 6183 sayılı Amme Alacaklarının Tahsil Usulü HakkındaKanun’u çıkarmak suretiyle kamu alacaklarının tahsilini özel hükümlere bağlamıştır. Buhükümlerden bir kısmı kamu alacağının tahsil usulünü düzenlemekte, bir kısmı kamualacağına birtakım imtiyazlar tanımakta ve bir kısmı da kamu alacağının korunmasıamacını taşımaktadır. 6183 sayılı Kanun’daki kamu alacağının korunmasına yönelik ikiönemli tedbir ihtiyati tahakkuk ve ihtiyati haciz uygulamalarıdır. İhtiyati tahakkuk,şartlarının oluşması hâlinde, bir vergi alacağının 213 sayılı Vergi Usul Kanunu’ndageçen tarh, tebliğ, tahakkuk aşamaları tamamlanmadan olağanüstü şekilde tahakkuketmiş sayılmasını sağlamaktadır. İhtiyati haciz ise, mutat usulde veya ihtiyaten tahakkukeden bir kamu alacağının geçici olarak haczedilmesini sağlayarak kamu alacağınıntahsil edilememesi tehlikesini bertaraf etmeyi amaçlamaktadır. Bununla birlikte, buuygulamalar kamu borçlusu olarak addedilen kişilerin mülkiyet hakkına ani ve ciddişekilde etki ettiğinden telafisi güç zararlara da neden olabilmektedir. Bu çalışmamız ileihtiyati haciz ve ihtiyati tahakkuk kurumları ile ilgili olarak doktrinde ve uygulamadayaşanan çeşitli görüş ayrılıkları ele alınarak, son derece hassas bir uygulama gerektirenbu işlemlerin yargısal denetimi incelenmeye çalışılmıştır.
Legislator have settled the procedure on collection of public claims to specialprovisions by enacting the Law on The Procedure For The Collection of PublicReceivables (Law No.6183). Some of these provisions regulate the procedure oncollection of public recaivables; some of them set privilege rights to public receivablesand finally some of them aim to preserve public recaivables. To preserve public claimsLaw No.6183 embody two important measures which are precautionary accrual andprecautionary attachment. Precautionary accrual provide that imputing a tax accrual bynot concluding the stages of the Tax Procedure Law (Law No.213) such as taxassesment, notification and accrual so that a tax be assumed to accrual uncommanly ifconditions are suitable. On the other hand, precautionary attachment aim to rule out thedanger of not collecting the public receivables by seizing temporarily but at first it mustbe accrualled with usual ways or ad interim. In addition to that, these practices emergeto irretrievable damages to public debtor because of the hasty and severe affection oftheir property right. The purpose of this thesis is to elaborate judicial reviews about thepractices of precautionary accrual and precautionary attachment which need to sensitiveexecution and to that end we will address the differences of doctrinal opinions and theopinions of the practice.
Legislator have settled the procedure on collection of public claims to specialprovisions by enacting the Law on The Procedure For The Collection of PublicReceivables (Law No.6183). Some of these provisions regulate the procedure oncollection of public recaivables; some of them set privilege rights to public receivablesand finally some of them aim to preserve public recaivables. To preserve public claimsLaw No.6183 embody two important measures which are precautionary accrual andprecautionary attachment. Precautionary accrual provide that imputing a tax accrual bynot concluding the stages of the Tax Procedure Law (Law No.213) such as taxassesment, notification and accrual so that a tax be assumed to accrual uncommanly ifconditions are suitable. On the other hand, precautionary attachment aim to rule out thedanger of not collecting the public receivables by seizing temporarily but at first it mustbe accrualled with usual ways or ad interim. In addition to that, these practices emergeto irretrievable damages to public debtor because of the hasty and severe affection oftheir property right. The purpose of this thesis is to elaborate judicial reviews about thepractices of precautionary accrual and precautionary attachment which need to sensitiveexecution and to that end we will address the differences of doctrinal opinions and theopinions of the practice.