Violation Of Tax Procedure Law
T.C.
JUDICIARY
CD 11
E. 2008/21718
K. 2011/21383 T. 2.11.2011
CASE : The file was examined and considered:
DECISION : The Tax Technical Report, which was used by the company authorized by the defendant and which was alleged to have been falsely issued and about which there is a Tax Technical Report “… İnş… San. Tic. Ltd. Company”, and in case it is determined that a lawsuit has been filed, to ensure that the certified copies of the evidence related to this case are transferred to the file, and the delivery and transportation waybills showing the flow of goods and money in order to determine whether the invoices are for real purchase and sale, The existence of valid payment documents for the payment of the price of the goods, which are the content of delivery and receipt documents and invoices, and the existence of valid payment documents is accepted by examining the collection receipts submitted by the defendant and determining whether the price enters the seller’s cash or bank account, While a comparative expert examination should be made by taking into account whether the taxpayer from which the defendant purchased goods has sufficient production, goods entry or stock, and all the evidence collected should be evaluated and then the legal status of the defendant should be appreciated and determined, it is necessary to establish a written judgment based on the expert report prepared as a result of the examination made on the file,
CONCLUSION : Since it is contrary to the law and the appeals of the participant’s attorney are deemed appropriate for this reason, it was decided unanimously on 02.11.2011 that the judgment shall be DISMISSED as requested in accordance with Article 321 of the C.M.U.K. No. 1412, which should be applied in accordance with Article 8/1 of the Law No. 5320, and the appeal fee shall be refunded if requested.