Merkezi L\u00fcksemburg’da bulunan, AB’nin en y\u00fcksek mahkemesi Avrupa Adalet Divan\u0131, bug\u00fcn, AB ile Apple aras\u0131ndaki hukuki m\u00fccadelede Komisyon’un a\u00e7t\u0131\u011f\u0131 temyiz davas\u0131n\u0131 g\u00f6r\u00fc\u015f\u00fcyor.<\/p>\n
AB Komisyonu, Apple’a 13 milyar avronun \u00fczerinde vergi borcu \u00e7\u0131karmas\u0131n\u0131 iptal eden alt mahkeme karar\u0131nda hukuki hatalar yap\u0131ld\u0131\u011f\u0131n\u0131 iddia ediyor.<\/p>\n
Hukuki m\u00fccadele sonucunda Apple’\u0131n \u0130rlanda’ya 13 milyar avroluk vergi \u00f6demesi gerekip gerekmedi\u011fi a\u00e7\u0131kl\u0131k kazanacak.<\/p>\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 avro 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, Komisyon’un 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 Mahkemesi’nde ele al\u0131nm\u0131\u015ft\u0131.<\/p>\n
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, Genel Mahkemesi’nin karar\u0131nda hukuki hatalar yap\u0131ld\u0131\u011f\u0131n\u0131, Komisyon’un para cezas\u0131 uygulama karar\u0131n\u0131n gerek\u00e7elerini yeterince de\u011ferlendirmedi\u011fini ve \u00e7eli\u015fkili mant\u0131k kulland\u0131\u011f\u0131n\u0131 iddia etmi\u015f ve davay\u0131 temyize g\u00f6t\u00fcrm\u00fc\u015ft\u00fc.<\/p>\n
AB Genel Mahkemesi kararlar\u0131, hukukilik denetimi i\u00e7in \u00fcst mahkeme olan Avrupa Adalet Divan\u0131’na ta\u015f\u0131nabiliyor.<\/p>\n
Kaynak: AA<\/p>\n","protected":false},"excerpt":{"rendered":"
Avrupa Birli\u011fi (AB) Komisyonu’nun, Apple’a 13 milyar avronun \u00fczerinde vergi borcu \u00e7\u0131karmas\u0131n\u0131 iptal eden mahkeme…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14072,1,30],"tags":[],"class_list":["post-76244","post","type-post","status-publish","format-standard","hentry","category-ekonomi","category-manset","category-teknoloji"],"views":143,"_links":{"self":[{"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/posts\/76244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/comments?post=76244"}],"version-history":[{"count":1,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/posts\/76244\/revisions"}],"predecessor-version":[{"id":76246,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/posts\/76244\/revisions\/76246"}],"wp:attachment":[{"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/media?parent=76244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/categories?post=76244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.haberegider.com\/blog\/wp-json\/wp\/v2\/tags?post=76244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}