{"id":172,"date":"2026-10-22T14:24:24","date_gmt":"2026-10-22T14:24:24","guid":{"rendered":"https:\/\/communlaw.com\/?p=172"},"modified":"2026-10-22T14:27:02","modified_gmt":"2026-10-22T14:27:02","slug":"transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-vergi-kacakciligi-sucu-ile-birlikte-degerlendirilmesi","status":"publish","type":"post","link":"https:\/\/communlaw.com\/en\/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-vergi-kacakciligi-sucu-ile-birlikte-degerlendirilmesi\/","title":{"rendered":"Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Su\u00e7u ile Birlikte De\u011ferlendirilmesi"},"content":{"rendered":"\n

Transfer fiyatland\u0131rmas\u0131, \u00f6zellikle grup \u015firketleri ve \u015firket ortaklar\u0131yla yap\u0131lan i\u015flemlerde s\u0131k kar\u015f\u0131la\u015f\u0131lan; ancak \u00e7o\u011fu zaman yaln\u0131zca \u00e7ok uluslu \u015firketlere \u00f6zg\u00fc san\u0131lan bir vergi hukuku konusudur. Oysa ayn\u0131 \u015fehirde faaliyet g\u00f6steren iki karde\u015f \u015firket aras\u0131ndaki mal sat\u0131\u015f\u0131, \u015firketin orta\u011f\u0131na kulland\u0131rd\u0131\u011f\u0131 para, orta\u011f\u0131n yak\u0131n\u0131na \u00f6denen \u00fccret veya grup \u015firketinden al\u0131nan y\u00f6netim ve dan\u0131\u015fmanl\u0131k hizmeti de transfer fiyatland\u0131rmas\u0131 kurallar\u0131n\u0131n konusu olabilir.<\/p>\n\n\n\n

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun (\u201cKVK\u201d) 13. maddesi, ili\u015fkili ki\u015filer aras\u0131nda emsallere uygunluk ilkesine ayk\u0131r\u0131 bir fiyat veya bedel uygulanmas\u0131 h\u00e2linde kazanc\u0131n tamamen veya k\u0131smen transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f say\u0131labilece\u011fini d\u00fczenlemektedir. Bununla birlikte, emsale ayk\u0131r\u0131 fiyatland\u0131rma tespit edilmesi tek ba\u015f\u0131na 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 359. maddesi anlam\u0131nda vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun olu\u015ftu\u011fu anlam\u0131na gelmez. Vergisel d\u00fczeltme ile ceza sorumlulu\u011funun birbirinden ayr\u0131lmas\u0131, konunun en \u00f6nemli noktas\u0131d\u0131r. <\/p>\n\n\n\n

1. Transfe<\/strong>1<\/a><\/sup>r Fiyatland\u0131rmas\u0131 Nedir?<\/strong><\/mark><\/p>\n\n\n\n

En basit anlat\u0131m\u0131yla transfer fiyatland\u0131rmas\u0131, birbiriyle ili\u015fkili ki\u015filerin kendi aralar\u0131ndaki mal veya hizmet al\u0131\u015fveri\u015finde hangi fiyat\u0131 uygulad\u0131klar\u0131yla ilgilenir. Kanunun arad\u0131\u011f\u0131 temel \u00f6l\u00e7\u00fct, bu ili\u015fkinin fiyat\u0131 yapay bi\u00e7imde de\u011fi\u015ftirmemesidir. \u201cEmsallere uygunluk ilkesi\u201d denilen bu yakla\u015f\u0131m, ayn\u0131 i\u015flem birbirinden ba\u011f\u0131ms\u0131z iki ki\u015fi aras\u0131nda yap\u0131lsayd\u0131 hangi fiyat\u0131n olu\u015faca\u011f\u0131 sorusuna cevap arar. <\/p>\n\n\n\n

1.1. <\/strong>Basit Bir Mal Sat\u0131\u015f\u0131 \u00d6rne\u011fi Ayn\u0131 orta\u011fa ait A ve B \u015firketlerini d\u00fc\u015f\u00fcnelim. A \u015firketi piyasada 1.000.000 TL\u2019ye satt\u0131\u011f\u0131 bir makineyi B \u015firketine 400.000 TL\u2019ye satarsa, aradaki ili\u015fkinin fiyat\u0131 etkileyip etkilemedi\u011fi incelenir. Ba\u011f\u0131ms\u0131z bir m\u00fc\u015fteriye ayn\u0131 makine 1.000.000 TL\u2019ye sat\u0131labilecekken ili\u015fkili \u015firkete 400.000 TL\u2019ye sat\u0131lmas\u0131, \u015fartlar\u0131 varsa A \u015firketinde do\u011fmas\u0131 gereken kazanc\u0131n B \u015firketine aktar\u0131lmas\u0131 sonucunu do\u011furabilir. Buna kar\u015f\u0131l\u0131k fiyat fark\u0131; \u00fcr\u00fcn\u00fcn niteli\u011fi, teslim \u015fartlar\u0131, garanti, miktar indirimi veya piyasa ko\u015fullar\u0131yla a\u00e7\u0131klanabiliyorsa s\u0131rf \u015firketlerin ili\u015fkili olmas\u0131 \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 sonucunu do\u011furmaz. <\/p>\n\n\n\n

1.2. <\/mark><\/strong>Hizmet, Kira ve Bor\u00e7 Verme \u0130\u015flemleri de Kapsamdad\u0131r. <\/mark>Transfer fiyatland\u0131rmas\u0131 yaln\u0131zca mal sat\u0131\u015f\u0131nda uygulanmaz. KVK m. 13; kiralama, \u00f6d\u00fcn\u00e7 para verme, imalat, in\u015faat, \u00fccret ve benzeri \u00f6demeleri de bu kapsamda de\u011ferlendirir. \u00d6rne\u011fin \u015firketin orta\u011f\u0131na uzun s\u00fcre faizsiz para kulland\u0131rmas\u0131, grup \u015firketinden piyasan\u0131n \u00e7ok \u00fczerinde bedelle dan\u0131\u015fmanl\u0131k hizmeti sat\u0131n almas\u0131 veya ili\u015fkili ki\u015fiye ait bir ta\u015f\u0131nmaz\u0131 emsal kira bedelinin \u00e7ok \u00fczerinde kiralamas\u0131 transfer fiyatland\u0131rmas\u0131 incelemesine konu olabilir. <\/p>\n\n\n\n

Burada da \u00f6nemli olan i\u015flemin ad\u0131 de\u011fil ekonomik ger\u00e7ekli\u011fidir. \u00d6rne\u011fin piyasada ayl\u0131k 100.000 TL\u2019ye kiralanabilecek bir i\u015fyerinin \u015firket orta\u011f\u0131ndan 300.000 TL\u2019ye kiralanmas\u0131 h\u00e2linde, 200.000 TL\u2019lik fark\u0131n neden ortaya \u00e7\u0131kt\u0131\u011f\u0131 a\u00e7\u0131klanabilmelidir. Ayn\u0131 \u015fekilde grup \u015firketine verilen faizsiz finansmanda, ba\u011f\u0131ms\u0131z bir ki\u015fiye ayn\u0131 ko\u015fullarda finansman sa\u011flansayd\u0131 talep edilecek faiz oran\u0131 \u00f6nem kazan\u0131r. <\/p>\n\n\n\n

2. \u0130li\u015fkili Ki\u015fi ve Emsal Fiyat Nas\u0131l Belirlenir? <\/mark><\/strong><\/p>\n\n\n\n

KVK bak\u0131m\u0131ndan \u015firket ortaklar\u0131, \u015firketin veya ortaklar\u0131n\u0131n do\u011frudan ya da dolayl\u0131 olarak ba\u011fl\u0131 bulundu\u011fu veya n\u00fcfuzu alt\u0131nda tuttu\u011fu ki\u015filer ve belirli h\u0131s\u0131mlar ili\u015fkili ki\u015fi kapsam\u0131nda de\u011ferlendirilebilir. Ortakl\u0131k kanal\u0131yla kurulan baz\u0131 ili\u015fkilerde en az y\u00fczde 10 oran\u0131nda ortakl\u0131k, oy veya k\u00e2r pay\u0131 hakk\u0131 aran\u0131r. Dolay\u0131s\u0131yla \u201cayr\u0131 \u015firketiz, aram\u0131zdaki fiyat\u0131 diledi\u011fimiz gibi belirleriz\u201d yakla\u015f\u0131m\u0131 vergi hukuku bak\u0131m\u0131ndan her zaman ge\u00e7erli de\u011fildir. <\/p>\n\n\n\n

Emsal fiyat belirlenirken kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyat, maliyet art\u0131, yeniden sat\u0131\u015f fiyat\u0131 ile i\u015fleme dayal\u0131 net k\u00e2r marj\u0131 ve k\u00e2r b\u00f6l\u00fc\u015f\u00fcm y\u00f6ntemlerinden i\u015flemin niteli\u011fine uygun olan\u0131 kullan\u0131labilir.<\/p>\n\n\n\n

G\u0130B\u2019in 1 Seri No.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011fi\u2019nde de kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik analizinin; mal veya hizmetin \u00f6zellikleri, taraflar\u0131n \u00fcstlendikleri i\u015flev ve riskler, s\u00f6zle\u015fme ko\u015fullar\u0131 ve ekonomik \u015fartlar dikkate al\u0131narak yap\u0131lmas\u0131 gerekti\u011fi a\u00e7\u0131klanmaktad\u0131r. <\/p>\n\n\n\n

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 10.04.2014 tarihli ve 16700543-125-12 say\u0131l\u0131 \u00f6zelgesi bu yakla\u015f\u0131m\u0131 pratik bi\u00e7imde g\u00f6stermektedir. \u0130li\u015fkili \u015firketten elektrik alan m\u00fckellef bak\u0131m\u0131ndan, ayn\u0131 m\u00fckellefin ili\u015fkisiz tedarik\u00e7iden EPDK tarifesi \u00fczerinden yapt\u0131\u011f\u0131 al\u0131mlar \u201ci\u00e7 emsal\u201d olarak de\u011ferlendirilmi\u015f ve ili\u015fkili \u015firkete uygulanacak fiyat\u0131n belirlenmesinde kullan\u0131labilece\u011fi kabul edilmi\u015ftir. Ba\u015fka bir ifadeyle, \u015firketin kendi ba\u011f\u0131ms\u0131z i\u015flemleri \u00e7o\u011fu zaman en do\u011fal kar\u015f\u0131la\u015ft\u0131rma noktas\u0131d\u0131r.<\/p>\n\n\n\n

\u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 29.04.2020 tarihli ve 62030549-120[40-2016\/544]-347292 say\u0131l\u0131 \u00f6zelgesinde ise \u015firket orta\u011f\u0131n\u0131n o\u011flu olan \u00e7al\u0131\u015fana yap\u0131lan \u00fccret ve e\u011fitim harcamalar\u0131 de\u011ferlendirilmi\u015f; emsaline ayk\u0131r\u0131 \u015fekilde yap\u0131lan fazla \u00f6demelerin transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmlerine tabi olaca\u011f\u0131 belirtilmi\u015ftir. \u00d6zelgeler yaln\u0131zca talep eden m\u00fckellefin somut olay\u0131 bak\u0131m\u0131ndan idari g\u00f6r\u00fc\u015f niteli\u011findedir; ancak Gelir \u0130daresinin konuya yakla\u015f\u0131m\u0131n\u0131 g\u00f6stermeleri bak\u0131m\u0131ndan uygulamada \u00f6nem ta\u015f\u0131rlar. <\/p>\n\n\n\n

3. Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Ne Zaman Olu\u015fur?<\/mark><\/strong> <\/p>\n\n\n\n

\u00d6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131ndan s\u00f6z edilebilmesi i\u00e7in temelde \u00fc\u00e7 unsur birlikte aran\u0131r: bir mal veya hizmet al\u0131m-sat\u0131m\u0131 yahut Kanunun bu kapsamda kabul etti\u011fi ba\u015fka bir i\u015flem bulunmal\u0131; i\u015flem ili\u015fkili ki\u015fiyle yap\u0131lmal\u0131 ve uygulanan fiyat veya bedel emsallere uygun olmamal\u0131d\u0131r. Fiyat fark\u0131n\u0131n \u015firket kazanc\u0131n\u0131n ili\u015fkili ki\u015fiye aktar\u0131lmas\u0131 veya o ki\u015fiye bir menfaat sa\u011flanmas\u0131 sonucunu do\u011furmas\u0131 gerekir.<\/p>\n\n\n\n

Ayr\u0131ca tam m\u00fckellef kurumlar ile yabanc\u0131 kurumlar\u0131n T\u00fcrkiye\u2019deki i\u015fyeri veya daimi temsilcilerinin kendi aralar\u0131nda ger\u00e7ekle\u015ftirdikleri yurt i\u00e7i ili\u015fkili ki\u015fi i\u015flemlerinde, KVK m. 13\/7 uyar\u0131nca Hazine zarar\u0131n\u0131n do\u011fmas\u0131 \u015fartt\u0131r. Hazine zarar\u0131; emsale ayk\u0131r\u0131 fiyatland\u0131rma nedeniyle taraflar ad\u0131na tahakkuk etmesi gereken toplam verginin eksik veya ge\u00e7 tahakkuk etmesi anlam\u0131na gelir. Bu nedenle her fiyat fark\u0131 otomatik bi\u00e7imde vergi tarhiyat\u0131na d\u00f6n\u00fc\u015fmez; i\u015flemin b\u00fct\u00fcn\u00fc ve vergi etkisi birlikte de\u011ferlendirilmelidir. <\/p>\n\n\n\n

4. \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131n\u0131n Vergisel Sonu\u00e7lar\u0131 <\/strong><\/mark><\/p>\n\n\n\n

Transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131 kabul edilen tutar kurum kazanc\u0131n\u0131n tespitinde gider olarak kabul edilmez. KVK m. 13 uyar\u0131nca bu tutar, \u015fartlar\u0131n ger\u00e7ekle\u015fti\u011fi hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 say\u0131labilir ve taraflar nezdinde Kanundaki \u015fartlarla d\u00fczeltme i\u015flemleri g\u00fcndeme gelir. Somut olay\u0131n niteli\u011fine g\u00f6re kurumlar vergisi, k\u00e2r da\u011f\u0131t\u0131m stopaj\u0131 ve KDV y\u00f6n\u00fcnden sonu\u00e7lar da ortaya \u00e7\u0131kabilir. <\/p>\n\n\n\n

KVK m. 13\/8 ayr\u0131ca \u00f6nemli bir ayr\u0131m yapmaktad\u0131r. Transfer fiyatland\u0131rmas\u0131na ili\u015fkin belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin tam ve zaman\u0131nda yerine getirilmi\u015f olmas\u0131 h\u00e2linde, \u00f6rt\u00fcl\u00fc kazan\u00e7 nedeniyle zaman\u0131nda tahakkuk etmeyen veya eksik tahakkuk eden vergilere ili\u015fkin vergi ziya\u0131 cezas\u0131 y\u00fczde 50 indirimli uygulanabilir. Ancak VUK m. 359\u2019da say\u0131lan ka\u00e7ak\u00e7\u0131l\u0131k fiilleriyle vergi ziya\u0131na sebebiyet verilmi\u015fse bu indirim uygulanmaz. Kanunun bizzat yapt\u0131\u011f\u0131 bu ayr\u0131m, \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 ile vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun ayn\u0131 hukuki kurum olmad\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. <\/p>\n\n\n\n

5. Hangi H\u00e2llerde Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Su\u00e7u G\u00fcndeme Gelebilir? <\/mark><\/strong><\/p>\n\n\n\n

Emsale ayk\u0131r\u0131 bir fiyat uygulanmas\u0131 tek ba\u015f\u0131na VUK m. 359 kapsam\u0131nda su\u00e7 olu\u015fturmaz. \u00d6rne\u011fin ger\u00e7ekten verilmi\u015f bir dan\u0131\u015fmanl\u0131k hizmeti i\u00e7in taraflar 3.000.000 TL bedel kararla\u015ft\u0131rm\u0131\u015f ve fatura da ger\u00e7ekten \u00f6denen bu bedeli do\u011fru \u015fekilde g\u00f6stermi\u015fse, hizmetin emsal bedelinin 1.000.000 TL oldu\u011funun sonradan tespit edilmesi \u00f6ncelikle transfer fiyatland\u0131rmas\u0131 ve vergisel d\u00fczeltme meselesidir. Faturan\u0131n bedelinin y\u00fcksek olmas\u0131, tek ba\u015f\u0131na faturay\u0131 \u201csahte belge\u201d h\u00e2line getirmez. <\/p>\n\n\n\n

Ceza hukuku boyutu, i\u015flemin VUK m. 359\u2019da ayr\u0131ca su\u00e7 olarak d\u00fczenlenen fiillerle y\u00fcr\u00fct\u00fclmesi h\u00e2linde g\u00fcndeme gelir. Ger\u00e7ekte hi\u00e7 verilmeyen bir dan\u0131\u015fmanl\u0131k hizmeti verilmi\u015f gibi fatura d\u00fczenlenmesi sahte belge; ger\u00e7ek bir i\u015flem bulunmas\u0131na ra\u011fmen i\u015flemin mahiyet veya miktar\u0131n\u0131n belge \u00fczerinde ger\u00e7e\u011fe ayk\u0131r\u0131 g\u00f6sterilmesi ise muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kapsam\u0131nda de\u011ferlendirilebilir. Vergi matrah\u0131n\u0131 azaltmak amac\u0131yla defter ve kay\u0131tlarda hesap veya muhasebe hilesi yap\u0131lmas\u0131 da ayr\u0131ca VUK m. 359 kapsam\u0131nda sonu\u00e7 do\u011furabilir. <\/p>\n\n\n\n

\u00d6rne\u011fin A \u015firketinin ili\u015fkili B \u015firketinden ger\u00e7ekte hi\u00e7bir hizmet almamas\u0131na ra\u011fmen 5.000.000 TL tutar\u0131nda \u201cy\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131\u201d faturas\u0131 al\u0131p bunu gider yazmas\u0131 h\u00e2linde sorun art\u0131k yaln\u0131zca \u201cemsal bedel ka\u00e7 TL olmal\u0131yd\u0131?\u201d sorusundan ibaret de\u011fildir. Hizmetin hi\u00e7 mevcut olmamas\u0131 h\u00e2linde belgenin ger\u00e7ek bir i\u015fleme dayan\u0131p dayanmad\u0131\u011f\u0131 ve VUK m. 359 kapsam\u0131nda sahte belge fiilinin olu\u015fup olu\u015fmad\u0131\u011f\u0131 ayr\u0131ca incelenir. Buna kar\u015f\u0131l\u0131k ger\u00e7ek hizmet mevcutsa fakat fiyat\u0131n emsalden sapmas\u0131 s\u00f6z konusuysa, ceza hukuku bak\u0131m\u0131ndan ayr\u0131ca sahtecilik veya ba\u015fka bir 359 fiilinin unsurlar\u0131n\u0131n ispatlanmas\u0131 gerekir. <\/p>\n\n\n\n

Gelir \u0130daresinin g\u00fcncel KDV Genel Uygulama Tebli\u011fi\u2019nde de sahte belge de\u011ferlendirmesinde yaln\u0131zca faturaya bak\u0131lmad\u0131\u011f\u0131; mal veya hizmet hareketi, teslim ve ta\u015f\u0131ma kay\u0131tlar\u0131, \u00f6deme ve tahsilat, banka hareketleri, \u00fcretim kapasitesi ve ticari ili\u015fkinin ger\u00e7ekli\u011fi gibi verilerin birlikte ara\u015ft\u0131r\u0131lmas\u0131 gerekti\u011fi a\u00e7\u0131klanmaktad\u0131r. Dolay\u0131s\u0131yla \u201cili\u015fkili ki\u015fi + y\u00fcksek fatura = ka\u00e7ak\u00e7\u0131l\u0131k\u201d \u015feklinde otomatik bir denklem kurulamaz. <\/p>\n\n\n\n

Ceza sorumlulu\u011fu bak\u0131m\u0131ndan ayr\u0131ca fiilin hangi ger\u00e7ek ki\u015fi taraf\u0131ndan i\u015flendi\u011finin belirlenmesi gerekir. Vergisel tarhiyat \u015firket ad\u0131na yap\u0131labilirken, VUK m. 359 kapsam\u0131ndaki ceza sorumlulu\u011fu \u015fahsidir; \u015firket y\u00f6neticisi veya orta\u011f\u0131n\u0131n s\u0131fat\u0131 tek ba\u015f\u0131na su\u00e7un faili oldu\u011funun kabul\u00fc i\u00e7in yeterli de\u011fildir. Somut fiil, kast ve ki\u015finin i\u015fleme kat\u0131l\u0131m\u0131 ayr\u0131ca de\u011ferlendirilmelidir. <\/p>\n\n\n\n

6. Yarg\u0131 Kararlar\u0131 I\u015f\u0131\u011f\u0131nda De\u011ferlendirme <\/mark><\/strong><\/p>\n\n\n\n

Dan\u0131\u015ftay 3. Dairesinin 10.11.2025 tarihli, E. 2023\/8253, K. 2025\/4439 say\u0131l\u0131 karar\u0131nda, ili\u015fkili grup \u015firketine sunulan arac\u0131l\u0131k ve pazarlama hizmetinin emsal komisyon bedeli incelenmi\u015ftir. Daire; i\u00e7 emsal bulunmayan olayda d\u0131\u015f emsal ara\u015ft\u0131rmas\u0131n\u0131 ve i\u015flemin \u00f6zelliklerini dikkate alarak belirlenen komisyon oran\u0131n\u0131 hukuka uygun bulmu\u015f ve karar\u0131nda, \u201cyap\u0131lan sat\u0131\u015f \u00fczerinden %1 komisyon oran\u0131 uygulanmas\u0131nda hukuka ayk\u0131r\u0131l\u0131k g\u00f6r\u00fclmemi\u015ftir.\u201d de\u011ferlendirmesine yer vermi\u015ftir. Karar, transfer fiyatland\u0131rmas\u0131 uyu\u015fmazl\u0131\u011f\u0131nda yaln\u0131zca \u201cfiyat d\u00fc\u015f\u00fck veya y\u00fcksek\u201d demenin yeterli olmad\u0131\u011f\u0131n\u0131; kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u015flem, i\u015flev, risk ve somut emsal ara\u015ft\u0131rmas\u0131n\u0131n belirleyici oldu\u011funu g\u00f6stermektedir. <\/p>\n\n\n\n

Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 y\u00f6n\u00fcnden ise Yarg\u0131tay 11. Ceza Dairesinin 06.07.2023 tarihli, E. 2023\/2611, K. 2023\/5764 say\u0131l\u0131 karar\u0131 \u00f6nemlidir. Sahte fatura kullanma su\u00e7una ili\u015fkin dosyada Yarg\u0131tay, ticari i\u015flemin ger\u00e7ekli\u011finin ayr\u0131nt\u0131l\u0131 bi\u00e7imde ara\u015ft\u0131r\u0131lmas\u0131 gerekti\u011fini belirterek \u201cfaturalar\u0131n ger\u00e7ek al\u0131msat\u0131m kar\u015f\u0131l\u0131\u011f\u0131 olup olmad\u0131\u011f\u0131n\u0131n belirlenmesi i\u00e7in … mal ve para ak\u0131\u015f\u0131n\u0131 g\u00f6steren … belgelerin getirtilmesi\u201d gerekti\u011fini vurgulam\u0131\u015ft\u0131r. Bu yakla\u015f\u0131m, transfer fiyatland\u0131rmas\u0131 tart\u0131\u015fmas\u0131n\u0131n ceza dosyas\u0131na ta\u015f\u0131nd\u0131\u011f\u0131 h\u00e2llerde de i\u015flem ger\u00e7ekli\u011fi ile emsal fiyat tart\u0131\u015fmas\u0131n\u0131n birbirinden ayr\u0131lmas\u0131 gerekti\u011fini g\u00f6stermektedir. <\/p>\n\n\n\n

7. Sonu\u00e7 <\/mark><\/strong><\/p>\n\n\n\n

Transfer fiyatland\u0131rmas\u0131, ili\u015fkili ki\u015filer aras\u0131ndaki i\u015flemlerin ba\u011f\u0131ms\u0131z ki\u015filer aras\u0131nda olu\u015facak piyasa ko\u015fullar\u0131na uygun \u015fekilde fiyatland\u0131r\u0131lmas\u0131n\u0131 ama\u00e7layan bir vergi g\u00fcvenlik mekanizmas\u0131d\u0131r. Bu nedenle grup \u015firketleri, ortaklar ve di\u011fer ili\u015fkili ki\u015filer aras\u0131ndaki mal sat\u0131\u015f\u0131, hizmet, kira, \u00fccret ve finansman i\u015flemlerinde fiyat\u0131n hangi ekonomik gerek\u00e7eyle belirlendi\u011finin belgelenebilir olmas\u0131 \u00f6nem ta\u015f\u0131r. <\/p>\n\n\n\n

Bununla birlikte transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 ile vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u birbirine kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r. Ger\u00e7ek bir i\u015flemin emsalinden farkl\u0131 fiyatland\u0131r\u0131lmas\u0131 vergisel d\u00fczeltme ve vergi ziya\u0131 sonu\u00e7lar\u0131 do\u011furabilir; VUK m. 359 kapsam\u0131nda ceza sorumlulu\u011fu i\u00e7in ise sahte veya yan\u0131lt\u0131c\u0131 belge, muhasebe hilesi ya da Kanunda ayr\u0131ca su\u00e7 olarak d\u00fczenlenen ba\u015fka bir fiilin somut olarak bulunmas\u0131 gerekir. <\/p>\n\n\n\n

Bu nedenle ili\u015fkili ki\u015filer aras\u0131ndaki i\u015flemlerde yaln\u0131zca faturan\u0131n d\u00fczenlenmi\u015f olmas\u0131 yeterli bir koruma sa\u011flamaz. S\u00f6zle\u015fme, fiyatland\u0131rma y\u00f6ntemi, emsal \u00e7al\u0131\u015fmas\u0131, fiili mal veya hizmet ak\u0131\u015f\u0131 ve \u00f6deme kay\u0131tlar\u0131n\u0131n birbiriyle uyumlu tutulmas\u0131; olas\u0131 bir vergi incelemesinde hem vergisel riskin hem de ceza hukuku riskinin do\u011fru y\u00f6netilmesi bak\u0131m\u0131ndan temel \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n

Yazar\/ Av. Cem GONCEL\u0130<\/p>\n","protected":false},"excerpt":{"rendered":"

Transfer fiyatland\u0131rmas\u0131, \u00f6zellikle grup \u015firketleri ve \u015firket ortaklar\u0131yla yap\u0131lan i\u015flemlerde s\u0131k kar\u015f\u0131la\u015f\u0131lan; ancak \u00e7o\u011fu zaman yaln\u0131zca \u00e7ok uluslu \u015firketlere \u00f6zg\u00fc san\u0131lan bir vergi hukuku konusudur. Oysa ayn\u0131 \u015fehirde faaliyet g\u00f6steren iki karde\u015f \u015firket aras\u0131ndaki mal sat\u0131\u015f\u0131, \u015firketin orta\u011f\u0131na kulland\u0131rd\u0131\u011f\u0131 para, orta\u011f\u0131n yak\u0131n\u0131na \u00f6denen \u00fccret veya grup \u015firketinden al\u0131nan y\u00f6netim ve dan\u0131\u015fmanl\u0131k hizmeti de transfer fiyatland\u0131rmas\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"[{\"id\":\"3dce832c-3d1d-48f2-8fc8-b09f2dfc9f41\",\"content\":\"\"}]"},"categories":[24],"tags":[],"class_list":["post-172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-ve-kamu-alacaklari"],"_links":{"self":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/comments?post=172"}],"version-history":[{"count":1,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/172\/revisions"}],"predecessor-version":[{"id":173,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/posts\/172\/revisions\/173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/media\/158"}],"wp:attachment":[{"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/media?parent=172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/categories?post=172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/communlaw.com\/en\/wp-json\/wp\/v2\/tags?post=172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}