{"id":1173,"date":"2020-06-16T19:52:16","date_gmt":"2020-06-16T16:52:16","guid":{"rendered":"http:\/\/hukuk.name\/?p=1173"},"modified":"2023-05-29T09:49:17","modified_gmt":"2023-05-29T09:49:17","slug":"ticareti-terk-sucu-nedir","status":"publish","type":"post","link":"https:\/\/hukuk.name\/index.php\/2020\/06\/16\/ticareti-terk-sucu-nedir\/","title":{"rendered":"Ticareti terk su\u00e7u nedir?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>12. Hukuk Dairesi &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2019\/13641 E. &nbsp;, &nbsp;2020\/1414 K.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&#8220;\u0130\u00e7tihat Metni&#8221;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MAHKEMES\u0130 :\u0130cra Ceza Mahkemesi<br><br><br>Yerel Mahkemece bozma \u00fczerine verilen h\u00fck\u00fcmler temyiz edilmekle; ba\u015fvurunun s\u00fcresi, karar\u0131n niteli\u011fi ve su\u00e7 tarihine g\u00f6re dosya incelendi, gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<br>Temyiz iste\u011finin reddi nedenleri bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131na ge\u00e7ildi.<br>Vicdani kan\u0131n\u0131n olu\u015ftu\u011fu duru\u015fma s\u00fcrecini yans\u0131tan tutanaklar, belgeler ve gerek\u00e7e i\u00e7eri\u011fine g\u00f6re yap\u0131lan incelemede,<br>San\u0131klara isnat edilen su\u00e7un olu\u015fabilmesi i\u00e7in tacirin fiili olarak ticareti terk etmesi bu durumu on be\u015f g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde kay\u0131tl\u0131 oldu\u011fu ticaret siciline bildirmemesi, b\u00fct\u00fcn aktif ve pasifi ile alacakl\u0131lar\u0131n\u0131n isim ve adreslerini i\u00e7eren bir mal beyannamesi vermemesinin gerekmesi nedeniyle, dosya kapsam\u0131 itibariyle, \u00f6ncelikle san\u0131klar hakk\u0131nda cezai sorumlulu\u011fun hi\u00e7bir ku\u015fkuya yer vermeyecek \u015fekilde belirlenmesi bak\u0131m\u0131ndan&nbsp;<mark>\u015firket<\/mark>&nbsp;ana s\u00f6zle\u015fmesi getirtilerek \u015fikayet tarihi itibariyle su\u00e7un olu\u015fumundaki temsilci veya temsilciler tespit edilip, kay\u0131tl\u0131 oldu\u011fu Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden \u015fikayet tarihi olan 06\/01\/2014 tarihi itibariyle en son vermi\u015f oldu\u011fu vergi beyanname \u00f6rnekleri getirtilerek bor\u00e7lu&nbsp;<mark>\u015firketin<\/mark>&nbsp;faaliyetinin olup olmad\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan incelenip, delillerin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi suretiyle san\u0131klar\u0131n hukuki durumunun tayin ve takdiri gerekirken, eksik kovu\u015fturma ile yaz\u0131l\u0131 \u015fekilde beraat karar\u0131 verilmesi,<br>Kanuna ayk\u0131r\u0131 ve \u015fikayet\u00e7i vekilinin temyiz nedenleri bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden tebli\u011fnameye uygun olarak H\u00dcK\u00dcMLER\u0130N 5320 say\u0131l\u0131 Kanun&#8217;un 8\/1. maddesi gere\u011fince uygulanmas\u0131 gereken 1412 say\u0131l\u0131 CMUK&#8217;n\u0131n 321. maddesi uyar\u0131nca BOZULMASINA, yarg\u0131laman\u0131n bozma \u00f6ncesi a\u015famadan ba\u015flayarak s\u00fcrd\u00fcr\u00fcl\u00fcp sonu\u00e7land\u0131r\u0131lmak \u00fczere dosyan\u0131n mahkemesine g\u00f6nderilmesine, 18\/02\/2020 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>12. Hukuk Dairesi &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2019\/13641 E. &nbsp;, &nbsp;2020\/1414 K. &#8220;\u0130\u00e7tihat Metni&#8221; MAHKEMES\u0130 :\u0130cra Ceza Mahkemesi Yerel Mahkemece bozma \u00fczerine verilen h\u00fck\u00fcmler temyiz edilmekle; ba\u015fvurunun s\u00fcresi, karar\u0131n niteli\u011fi ve su\u00e7 tarihine g\u00f6re dosya incelendi, gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:Temyiz iste\u011finin reddi nedenleri bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131na ge\u00e7ildi.Vicdani kan\u0131n\u0131n olu\u015ftu\u011fu duru\u015fma s\u00fcrecini yans\u0131tan tutanaklar, belgeler ve gerek\u00e7e i\u00e7eri\u011fine g\u00f6re yap\u0131lan incelemede,San\u0131klara [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1849,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-icra-senet-cek-ticaret"],"_links":{"self":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/comments?post=1173"}],"version-history":[{"count":1,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1173\/revisions"}],"predecessor-version":[{"id":1893,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1173\/revisions\/1893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media\/1849"}],"wp:attachment":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media?parent=1173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/categories?post=1173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/tags?post=1173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}