{"id":11136,"date":"2024-09-19T02:12:06","date_gmt":"2024-09-19T02:12:06","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=11136"},"modified":"2024-09-19T02:12:06","modified_gmt":"2024-09-19T02:12:06","slug":"apple-13-milyar-euroluk-vergi-davasini-kaybetti","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2024\/09\/19\/apple-13-milyar-euroluk-vergi-davasini-kaybetti\/","title":{"rendered":"Apple 13 milyar euroluk vergi davas\u0131n\u0131 kaybetti"},"content":{"rendered":"
\n

Merkezi L\u00fcksemburg’da bulunan AB’nin en y\u00fcksek hukuki mercii konumundaki Avrupa Adalet Divan\u0131, AB Komisyonunun \u0130rlanda ve Apple’a kar\u015f\u0131 a\u00e7t\u0131\u011f\u0131 davada karar a\u00e7\u0131klad\u0131.<\/p>\n

Mahkeme, Apple’\u0131n \u0130rlanda’ya geriye d\u00f6n\u00fck vergilerden dolay\u0131 13 milyar euro \u00f6demesi gerekti\u011fine h\u00fckmetti.<\/p>\n

Kararda, AB Komisyonunun \u0130rlanda’n\u0131n Apple’a hukuka ayk\u0131r\u0131 bi\u00e7imde yard\u0131m sa\u011flad\u0131\u011f\u0131 ve \u00fclkenin bu yard\u0131m\u0131 geri almas\u0131 gerekti\u011fi y\u00f6n\u00fcndeki 2016 tarihli karar\u0131n\u0131n Avrupa Adalet Divan\u0131 taraf\u0131ndan onayland\u0131\u011f\u0131 belirtildi.<\/p>\n

Y\u00fcksek mahkeme, AB Genel Mahkemesinin daha \u00f6nce Apple lehine verdi\u011fi vergi karar\u0131n\u0131 ise iptal etti.<\/p>\n<\/div>\n

Dava s\u00fcreci 2016’da ba\u015flam\u0131\u015ft\u0131<\/b><\/p>\n

\n

AB Komisyonu, merkezi ABD’de bulunan Apple’\u0131n Avrupa faaliyetleri i\u00e7in \u0130rlanda’da kurdu\u011fu \u015firketlerin vergilendirilmesine ili\u015fkin 3 y\u0131l s\u00fcren soru\u015fturmas\u0131n\u0131 2016’da tamamlam\u0131\u015ft\u0131.<\/p>\n

\u015eirketin \u0130rlanda’da faydaland\u0131\u011f\u0131 vergi uygulamalar\u0131n\u0131n AB kurallar\u0131na ayk\u0131r\u0131 oldu\u011funa karar veren AB Komisyonu, Apple’dan 2003-2014 aras\u0131ndaki d\u00f6nem i\u00e7in 13 milyar euro ve faizinin tahsil edilmesini kararla\u015ft\u0131rm\u0131\u015ft\u0131.<\/p>\n

Apple, AB’yi tek tarafl\u0131 hareket etmek ve ge\u00e7mi\u015fe d\u00f6n\u00fck \u0130rlanda’daki vergi kurallar\u0131n\u0131 de\u011fi\u015ftirmekle su\u00e7lam\u0131\u015f, \u0130rlanda y\u00f6netimi ve Apple \u015firketi, Komisyonun karar\u0131na kar\u015f\u0131 hukuki s\u00fcre\u00e7 ba\u015flatm\u0131\u015ft\u0131.<\/p>\n

Dava, Avrupa Adalet Divan\u0131 yap\u0131s\u0131 i\u00e7inde yer alan AB Genel Mahkemesinde ele al\u0131nm\u0131\u015ft\u0131. Bu mahkeme, 2020’de \u0130rlanda’daki vergilendirmeyle ilgili AB Komisyonu karar\u0131n\u0131 Apple lehine iptal etmi\u015fti.<\/p>\n

Genel Mahkeme, Apple’a \u0130rlanda’da ekonomik fayda sa\u011fland\u0131\u011f\u0131 y\u00f6n\u00fcndeki AB Komisyonu karar\u0131n\u0131n yeterince kan\u0131tlanamad\u0131\u011f\u0131na ve hatal\u0131 oldu\u011funa h\u00fckmetmi\u015fti.<\/p>\n

AB Komisyonu, AB Genel Mahkemesi kararlar\u0131n\u0131 hukukilik denetimi i\u00e7in \u00fcst mahkeme olan Avrupa Adalet Divan\u0131na ta\u015f\u0131m\u0131\u015ft\u0131.<\/p>\n

Hukuki m\u00fccadele sonucunda Apple’\u0131n \u0130rlanda’ya 13 milyar euroluk vergiyi geri \u00f6demesi gerekti\u011fi karara ba\u011fland\u0131.<\/p>\n<\/div>\n<\/p>\n

<\/p>\n

Kaynak :\u00a0https:\/\/www.bloomberght.com\/apple-13-milyar-euroluk-vergi-davasini-kaybetti-2359956<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Avrupa Adalet Divan\u0131,\u00a0Apple’a \u0130rlanda’daki faaliyetlerinden dolay\u0131 geriye d\u00f6n\u00fck 13 milyar euronun \u00fczerinde vergi borcu \u00e7\u0131karan AB Komisyonu karar\u0131n\u0131 onad\u0131.<\/p>\n","protected":false},"author":1,"featured_media":11137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[626,115,188,1147,287],"manset":[],"class_list":["post-11136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-apple","tag-irlanda","tag-karar","tag-mahkeme","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/11136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=11136"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/11136\/revisions"}],"predecessor-version":[{"id":11138,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/11136\/revisions\/11138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/11137"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=11136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=11136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=11136"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=11136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}