Bor\u00e7lu ad\u0131na kay\u0131tl\u0131 ……. 2 Parselde bulunan ta\u015f\u0131nmaz\u0131n tapu kayd\u0131na \u015fikayete konu . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/9885 Esas say\u0131l\u0131 dosyas\u0131nda 24\/06\/2022 tarihinde, . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/12237 Esas say\u0131l\u0131 dosyas\u0131nda ise 04\/08\/2022 tarihinde haciz uygulanm\u0131\u015ft\u0131r. Ta\u015f\u0131nmaz\u0131n kamu haczi nedeniyle . Vergi Dairesince 20\/07\/2022 tarihinde sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015ft\u0131r. . Vergi Dairesince . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/9885 Esas say\u0131l\u0131 dosyas\u0131na yaz\u0131 yaz\u0131larak bor\u00e7 miktar\u0131 ile hesap bilgilerinin g\u00f6nderilmesi istenmi\u015f, sonras\u0131nda ise vergi dairesince 06\/09\/2022 tarihinde ta\u015f\u0131nmaz\u0131n sat\u0131\u015f bedelinin artan k\u0131sm\u0131ndan borca yetecek kadar miktar bu takip dosyas\u0131na g\u00f6nderilmi\u015ftir.<\/p>\n\n\n\n
Her ne kadar, \u015fikayete konu . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/9885 Esas say\u0131l\u0131 takip dosyas\u0131nda sat\u0131\u015f ger\u00e7ekle\u015ftirilmemi\u015f ise de, s\u00f6z konusu dosyaya aktar\u0131lan para sat\u0131\u015f sonunda elde edilen parad\u0131r. Sat\u0131\u015ftan gelen para s\u00f6z konusu olmakla, 492 say\u0131l\u0131 Har\u00e7lar Kanunu ekli 1 say\u0131l\u0131 tarifenin B.I\/3-c bendine g\u00f6re %11,38 oran\u0131nda tahsil harc\u0131 al\u0131nmas\u0131 gerekir.<\/strong><\/p>\n\n\n\n E\u011fer, sat\u0131\u015ftan sonra fakat sat\u0131\u015ftan elde edilmeyen bir para dosyaya girmi\u015fse, \u00f6rne\u011fin; bor\u00e7lu gelip sat\u0131\u015f paras\u0131n\u0131n kar\u015f\u0131lamad\u0131\u011f\u0131 bakiye borcunu dosyaya yat\u0131rm\u0131\u015fsa, bu kez sat\u0131\u015ftan elde edilmi\u015f bir para s\u00f6z konusu olmad\u0131\u011f\u0131ndan ayn\u0131 tarifenin B.I\/3-b bendine g\u00f6re hacizden sonra tahsilat say\u0131larak buna g\u00f6re tahsil harc\u0131 almak gerekecektir.<\/strong> Burada, sadece sat\u0131\u015ftan gelen para s\u00f6z konusu olmas\u0131na g\u00f6re al\u0131nacak tahsil harc\u0131 oran\u0131 belli olmakla, yasada mutlaka sat\u0131\u015f\u0131n alacakl\u0131n\u0131n icra takibi y\u00fcr\u00fctt\u00fc\u011f\u00fc dosyadan yap\u0131lmas\u0131 gerekti\u011fi ayr\u0131m\u0131na gidilmemi\u015ftir. Aksi uygulama sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 dosya alacakl\u0131s\u0131 ile s\u0131ra cetveline g\u00f6re para tahsil eden di\u011fer dosya alacakl\u0131lar\u0131n\u0131n farkl\u0131 tahsil har\u00e7 oranlar\u0131na tabi olmas\u0131 gibi bir sonu\u00e7 do\u011furacakt\u0131r.<\/p>\n\n\n\n Di\u011fer yandan, devletin cebri icra organlar\u0131 vas\u0131tas\u0131yla yap\u0131lan sat\u0131\u015f sonunda para tahsil edildi\u011fi halde sanki sat\u0131\u015f yap\u0131lmam\u0131\u015f gibi belirlenecek oran \u00fczerinden har\u00e7 al\u0131nmas\u0131 Devletin har\u00e7 kayb\u0131na da neden olacakt\u0131r. Bu durumda, bu takip dosyas\u0131nda icra m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce %11,38 oran\u0131nda tahsil harc\u0131 al\u0131nmas\u0131nda usul ve yasaya ayk\u0131r\u0131l\u0131k bulunmay\u0131p, bor\u00e7lunun bu hususa ili\u015fkin istinaf nedeni yerinde de\u011fildir.<\/p>\n\n\n\n \u015eikayete konu . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/12237 Esas say\u0131l\u0131 dosyas\u0131 y\u00f6n\u00fcnden ise; bu takip dosyas\u0131nda ta\u015f\u0131nmaz \u00fczerine haciz . Vergi Dairesince ta\u015f\u0131nmaz\u0131n 20\/07\/2022 tarihinde sat\u0131\u015f\u0131ndan sonra 04\/08\/2022 tarihinde konulmu\u015f, icra m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce . Vergi Dairesine \u0130\u0130K 89\/1 haciz ihbarnamesi g\u00f6nderilmi\u015f ve sat\u0131\u015ftan artan paran\u0131n g\u00f6nderilmesi istenmi\u015f, . Vergi Dairesince 20\/03\/2023 tarihinde bu takip dosyas\u0131na sat\u0131\u015ftan artan para g\u00f6nderilmi\u015ftir.<\/strong> Bu dosyaya g\u00f6nderilen para, \u0130\u0130K 89\/1 haciz ihbarnamesi nedeniyle g\u00f6nderildi\u011finden sat\u0131\u015ftan sonra fakat sat\u0131\u015ftan elde edilmeyen bir parad\u0131r. Bu nedenle tarifenin B.I\/3-b bendine g\u00f6re hacizden sonra tahsilat say\u0131larak buna g\u00f6re tahsil harc\u0131 al\u0131nmas\u0131 gerekir. \u0130cra m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce bu takip dosyas\u0131na gelen paradan % 9,10 oran\u0131nda tahsil harc\u0131 al\u0131nmas\u0131 gerekirken % 11,38 oran\u0131nda fazla tahsil harc\u0131 al\u0131nmas\u0131 do\u011fru de\u011fildir<\/strong> (Yarg\u0131tay 12. HD. E:2024\/8371, K:2025\/1672<\/strong>)<\/p>\n","protected":false},"excerpt":{"rendered":" Bor\u00e7lu ad\u0131na kay\u0131tl\u0131 ……. 2 Parselde bulunan ta\u015f\u0131nmaz\u0131n tapu kayd\u0131na \u015fikayete konu . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/9885 Esas say\u0131l\u0131 dosyas\u0131nda 24\/06\/2022 tarihinde, . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/12237 Esas say\u0131l\u0131 dosyas\u0131nda ise 04\/08\/2022 tarihinde haciz uygulanm\u0131\u015ft\u0131r. Ta\u015f\u0131nmaz\u0131n kamu haczi nedeniyle . Vergi Dairesince 20\/07\/2022 tarihinde sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015ft\u0131r. . Vergi Dairesince . \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2022\/9885 Esas say\u0131l\u0131 dosyas\u0131na yaz\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":766,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[259,9],"tags":[257],"class_list":["post-765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-harc","category-manset","tag-surmanset"],"yoast_head":"\n