T.C.
DANIŞTAY
VERGİ DAVA DAİRELERİ KURULU
|
Esas |
: 2019/1908 |
|
Karar |
: 2021/971 |
|
Tarih |
: 23.06.2021 |
ÖZET
Dava davacı adına, belgeye dayanmadan yevmiye defterine yaptığı kayıtlarla maliyetini arttırmak suretiyle dönem kazancını azalttığından bahisle düzenlenen vergi tekniği raporunu dayanak alan vergi inceleme raporuna istinaden re'sen tarhedilen 2011 yılına ait kurumlar vergisi, aynı yılın Ocak-Mart, Nisan-Haziran, Temmuz-Eylül ve Ekim-Aralık dönemlerine ait geçici vergiler ve 2012 yılının Nisan-Haziran dönemine ait gelir (stopaj) vergisi ile verginin üç kat
YORUMLAR
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