Turkey: Yüksek Mahkemelerin Farklı İçtihatları Mülkiyet Hakkını İhlal Etmektedir

Last Updated: 10 January 2018
Article by Numan Emre Ergin

Anayasa Mahkemesi (AYM) 13 Aralık 2017 tarihli ve 30269 sayılı Resmi Gazete'de yayımlanan 2014/13518 sayılı çok önemli bir karar vermiştir. Söz konusu karar, öteden beri tartışma konusu olan yatırım indirimi istisnasından yararlanan yabancı sermayeli şirketlerin bu istisna kazançlarından yapacakları stopaj oranı konusunda Danıştay'ın verdiği farklı kararların mülkiyet hakkını ihlal edip etmediği ile ilgilidir.

Tartışma konusu olayın hukuki alt yapısına bakacak olursak; 24.04.2003 tarihinden önce yatırımların teşvik edilmesine yönelik Gelir Gergisi Kanunu (GVK)'da Yatırım İndirim İstisnası müessesesi vardı ve şirketler yaptıkları yatırım harcamalarını kurumlar vergisi matrahlarından düşebiliyorlardı. Ancak vergi matrahından indirim konusu yaptıkları yatırım harcamalarından %19,8 oranında stopaj yapmaktaydılar. Bu uygulama 4842 sayılı yasayla değiştirildi ama GVK'nın geçici 61. maddesi ile bir geçiş düzenlemesi yapıldı. Buna göre, 24.04.2003 tarihinden önce yapılan müracaatlara istinaden yatırım indirimi istisnasından yararlanan kazançlar ile yine bu tarihten önce gerçekleşen yatırımlar üzerinden hesaplanan ve kazancın yetersiz olması nedeniyle sonraki dönemlere devreden yatırım indiriminden yararlanan kazançlar üzerinden dağıtılsın, dağıtılmasın %19,8 oranında gelir vergisi tevkifatı yapılmaya devam edildi. İşte bu tevkifatın tanımlanması konusunda Maliye Bakanlığı ile mükellefler arasında ihtilaf ortaya çıktı. Maliye bu tevkifatı kurumlar vergisini ikame eden bir vergileme olduğu şeklinde yorumlarken, mükellefler ise bunun ortaklara dağıtılacak karpayına ilişkin yapılan bir çeşit temettü ön vergilemesi olduğu şeklinde yorumlamakta. Bu yorum farklılığı özellikle yabancı sermayeli kuruluşları etkilemektedir. Çünkü konunun bir temettü vergilemesi olduğu yönündeki yorum kabul edilirse, Türkiye'nin imzaladığı çifte vergilendirmeyi önleme anlaşmalarında daha düşük oranlar (genellikle en fazla %15) söz konusu olduğundan istisnadan yararlanan şirketlerin yabancı ortaklarına isabet eden istisna kazançlarından daha düşük oranlı bir stopaj yapmaları veya daha önceden %19,8 oranında yaptıkları stopajın kar dağıtımının yapılmasıyla birlikte temettü stopajını aşan kısmını iade almaları söz konusu olacaktır.

Maliye ile mükellefler arasındaki bu ihtilaf birçok kez yargıya taşınmış ve vergi yüksek yargısı Danıştay'ın 3. ve 4. Daireleri yatırım indirimi stopajının bir çeşit temettü vergilemesi olduğu yönünde kararlar vermiştir. Ancak Danıştay 4. Dairesi 2013 yılında içtihat değiştirerek diğer görüşü benimsemiş ve mükellefler aleyhine kararlar vermeye başlamıştır.

İşte AYM'ye bireysel başvuruda bulunan şirketin, Danıştay'ın farklı dairelerinin verdiği farklı içtihatların birleştirilmesi için yaptığı başvuru neticelenmeden Danıştay 4. Dairesinin aleyhine karar vermesinin mülkiyet hakkını ihlal ettiği yönündeki gerekçesini AYM kabul etmiştir. Bu son derece önemli bir karar olup kararın gerekçesi hem vergi yargısı hem de genel olarak mahkemelerin içtihatları açısından önemli olup iyi analiz edilmesi gerekir.

AYM, kararında hukuk kurallarının yorumlanmasının mahkemelerin yetkisinde olduğu, ilgili mevzuatın ilk defa yorumlanmasında mahkemeler arasında farklılaşmalar olmasının doğal olduğunu, içtihatların müstekar hale gelmesinin zaman alacağını belirttikten sonra uygulamada birlikteliği sağlaması beklenen yüksek mahkemeler içindeki dairelerin benzer davalarda tatmin edici gerekçe göstermeden farklı sonuçlara ulaşmasının hukuki belirlilik ve öngörülebilirlik ilkelerine ters düşeceğini ifade etmiştir.

AYM, başvuru konusu olaya ilişkin olarak da, Danıştay 4. Dairesi'nin içtihat değişikliğine gitmesinin olağan olduğunu ve bu içtihat değişikliğinin tatmin edici bir şekilde gerekçelendirildiğini söyledikten sonra, Danıştay 3. Dairesi'nin görüşlerinin de geçerliliğini sürdürdüğünü dolayısıyla uzun süredir yürürlükte olan bir mevzuat için Danıştay'ın yüksek mahkeme olarak bir içtihat birliği sağlamamasını eleştirerek, bu durumda yapılan vergilemenin hukuki belirlilik ve öngörülebilirlik kriterlerini taşıyan bir kanuna dayanmadığı sonucuna ulaşarak Anayasa'da güvence altına alınan mülkiyet hakkının ihlal edildiği yönünde karar vermiştir.

Bu kararın başta vergi hukuku olmak üzere hukuk sistemimizde de önemli etkileri olacağını düşünüyorum. Her şeyden önce yatırım indirimi istisnası stopajına ilişkin olarak Danıştay en kısa sürede içtihadı birleştirme kararı vermelidir. İkinci olarak, yüksek mahkemelerin farklı dairelerinin aynı konulardaki müstekar hale gelmiş farklı kararları hukuki belirlilik ve öngörülebilirlik kriterlerini zedelediğinden gelecekte benzer davaların açılması kuvvetle muhtemeldir. Dolayısıyla gerek Yargıtay gerek Danıştay bu duruma yol açacak farklı içtihatlarının en kısa sürede yeknesaklığını sağlamalıdır.

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