Esas Sayısı : 2023/169
Karar Sayısı : 2024/82
Karar Tarihi : 14/3/2024
R.G.Tarih-Sayı : 19/4/2024-32522
İTİRAZ YOLUNA BAŞVURAN: İstanbul 1. Vergi Mahkemesi
İTİRAZIN KONUSU: 9/3/2023 tarihli ve 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun’un 10. maddesinin (27) numaralı fıkrasının Anayasa’nın 13., 35. ve 73. maddelerine aykırı olduğu ileri sürülerek iptaline karar verilmesi talebidir.
OLAY: Davacı tarafından ihtirazi kayıtla verilen kurumlar vergisi beyannamesinde tahakkuk ettirilen ek verginin iptali talebiyle açılan davada itiraz konusu kuralın Anayasa’ya aykırı olduğu kanısına
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