{"id":42,"date":"2026-10-20T13:59:28","date_gmt":"2026-10-20T13:59:28","guid":{"rendered":"https:\/\/www.ekinoksacademy.com\/?page_id=42"},"modified":"2026-10-21T14:44:28","modified_gmt":"2026-10-21T14:44:28","slug":"makaleler","status":"publish","type":"page","link":"https:\/\/www.ekinoksacademy.com\/?page_id=42","title":{"rendered":"Makaleler"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n G\u00fcmr\u00fck M\u00fc\u015favirinin Sorumlulu\u011fu - Nail \u0130NAL<\/title>\r\n <!-- Font Awesome \u0130konlar\u0131 -->\r\n <link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.4.0\/css\/all.min.css\">\r\n <style>\r\n * {\r\n box-sizing: border-box;\r\n margin: 0;\r\n padding: 0;\r\n font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, \"Helvetica Neue\", Arial, sans-serif;\r\n }\r\n\r\n body {\r\n background-color: #f4f7fc;\r\n color: #2c3e50;\r\n line-height: 1.7;\r\n padding: 40px 15px;\r\n }\r\n\r\n .article-container {\r\n max-width: 900px;\r\n margin: 0 auto;\r\n background: #ffffff;\r\n padding: 50px;\r\n border-radius: 12px;\r\n box-shadow: 0 4px 20px rgba(0, 0, 0, 0.05);\r\n border: 1px solid #eef2f7;\r\n }\r\n\r\n \/* Makale \u00dcst Ba\u015fl\u0131k & Yazar *\/\r\n .article-header {\r\n border-bottom: 2px solid #edf2f7;\r\n padding-bottom: 25px;\r\n margin-bottom: 35px;\r\n }\r\n\r\n .category-badge {\r\n display: inline-block;\r\n background-color: #0052ff;\r\n color: #ffffff;\r\n font-size: 12px;\r\n font-weight: 700;\r\n padding: 5px 12px;\r\n border-radius: 4px;\r\n text-transform: uppercase;\r\n letter-spacing: 0.5px;\r\n margin-bottom: 15px;\r\n }\r\n\r\n .main-title {\r\n font-size: 28px;\r\n font-weight: 800;\r\n color: #0f1c3f;\r\n line-height: 1.35;\r\n margin-bottom: 15px;\r\n }\r\n\r\n .author-meta {\r\n display: flex;\r\n align-items: center;\r\n gap: 12px;\r\n color: #718096;\r\n font-size: 14px;\r\n font-weight: 500;\r\n }\r\n\r\n .author-meta i {\r\n color: #0052ff;\r\n }\r\n\r\n \/* \u0130\u00e7erik Ba\u015fl\u0131klar\u0131 ve Paragraflar *\/\r\n .article-body h2 {\r\n font-size: 20px;\r\n font-weight: 700;\r\n color: #0f1c3f;\r\n margin: 35px 0 15px 0;\r\n padding-bottom: 8px;\r\n border-bottom: 2px solid #0052ff;\r\n display: inline-block;\r\n }\r\n\r\n .article-body h3 {\r\n font-size: 17px;\r\n font-weight: 700;\r\n color: #1a202c;\r\n margin: 25px 0 10px 0;\r\n }\r\n\r\n .article-body p {\r\n margin-bottom: 18px;\r\n font-size: 15px;\r\n color: #4a5568;\r\n text-align: justify;\r\n }\r\n\r\n \/* Vurgulu Kutular (Quote \/ Law Note) *\/\r\n .highlight-box {\r\n background-color: #f8fafc;\r\n border-left: 4px solid #0052ff;\r\n padding: 20px;\r\n margin: 25px 0;\r\n border-radius: 0 8px 8px 0;\r\n font-style: italic;\r\n color: #2d3748;\r\n }\r\n\r\n .law-box {\r\n background-color: #fff5f5;\r\n border-left: 4px solid #e53e3e;\r\n padding: 20px;\r\n margin: 25px 0;\r\n border-radius: 0 8px 8px 0;\r\n }\r\n\r\n .law-box strong {\r\n color: #9b2c2c;\r\n }\r\n\r\n \/* Liste Yap\u0131lar\u0131 *\/\r\n .custom-list {\r\n list-style: none;\r\n margin: 20px 0;\r\n padding-left: 0;\r\n }\r\n\r\n .custom-list li {\r\n position: relative;\r\n padding-left: 28px;\r\n margin-bottom: 12px;\r\n font-size: 15px;\r\n color: #4a5568;\r\n }\r\n\r\n .custom-list li::before {\r\n content: \"\\f00c\";\r\n font-family: \"Font Awesome 6 Free\";\r\n font-weight: 900;\r\n position: absolute;\r\n left: 0;\r\n top: 2px;\r\n color: #0052ff;\r\n font-size: 14px;\r\n }\r\n\r\n \/* Yazar Kart\u0131 (Nail \u0130NAL) *\/\r\n .author-card {\r\n background-color: #edf2f7;\r\n border-radius: 10px;\r\n padding: 30px;\r\n margin-top: 50px;\r\n display: flex;\r\n gap: 20px;\r\n align-items: flex-start;\r\n }\r\n\r\n .author-avatar {\r\n width: 70px;\r\n height: 70px;\r\n background-color: #0052ff;\r\n color: #ffffff;\r\n border-radius: 50%;\r\n display: flex;\r\n justify-content: center;\r\n align-items: center;\r\n font-size: 28px;\r\n flex-shrink: 0;\r\n }\r\n\r\n .author-info h3 {\r\n font-size: 18px;\r\n color: #0f1c3f;\r\n margin-bottom: 8px;\r\n }\r\n\r\n .author-info p {\r\n font-size: 14px;\r\n color: #4a5568;\r\n line-height: 1.6;\r\n text-align: left;\r\n }\r\n\r\n \/* Kaynaklar B\u00f6l\u00fcm\u00fc *\/\r\n .references-section {\r\n margin-top: 35px;\r\n padding-top: 25px;\r\n border-top: 1px dashed #cbd5e0;\r\n }\r\n\r\n .references-section h4 {\r\n font-size: 16px;\r\n color: #2d3748;\r\n margin-bottom: 12px;\r\n }\r\n\r\n .references-list {\r\n font-size: 13px;\r\n color: #718096;\r\n list-style-type: decimal;\r\n padding-left: 20px;\r\n }\r\n\r\n .references-list li {\r\n margin-bottom: 6px;\r\n }\r\n\r\n \/* Responsive *\/\r\n @media (max-width: 768px) {\r\n .article-container {\r\n padding: 25px 20px;\r\n }\r\n .main-title {\r\n font-size: 22px;\r\n }\r\n .author-card {\r\n flex-direction: column;\r\n }\r\n }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n\r\n <div class=\"article-container\">\r\n\r\n <!-- Makale \u00dcst Bilgisi -->\r\n <header class=\"article-header\">\r\n <span class=\"category-badge\">G\u00dcMR\u00dcK MEVZUATI & ANAL\u0130Z<\/span>\r\n <h1 class=\"main-title\">\r\n G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130RLER\u0130 VE G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130RL\u0130\u011e\u0130 \u015e\u0130RKETLER\u0130N\u0130N \u0130THALAT\u00c7ININ VERG\u0130 BOR\u00c7LARINDAN M\u00dc\u015eTEREK VE M\u00dcTESELS\u0130L SORUMLULU\u011eU\r\n <\/h1>\r\n <div class=\"author-meta\">\r\n <span><i class=\"fa-solid fa-user\"><\/i> Nail \u0130NAL<\/span>\r\n <span>\u2022<\/span>\r\n <span><i class=\"fa-solid fa-building-columns\"><\/i> D\u0131\u015f Ticaret & G\u00fcmr\u00fck Dan\u0131\u015fman\u0131<\/span>\r\n <\/div>\r\n <\/header>\r\n\r\n <!-- Makale G\u00f6vdesi -->\r\n <article class=\"article-body\">\r\n\r\n <h2>G\u0130R\u0130\u015e<\/h2>\r\n <p>\r\n D\u0131\u015f ticarete konu e\u015fyan\u0131n vergilendirilmesi ve bu e\u015fyaya ili\u015fkin d\u0131\u015f ticaret politikas\u0131 \u00f6nlemlerinin uygulanmas\u0131 beyan esas\u0131na dayanmaktad\u0131r. B\u00fct\u00fcn ki\u015filer d\u0131\u015f ticarete konu e\u015fyan\u0131n vergilendirilmesine ili\u015fkin olarak g\u00fcmr\u00fck idaresine bizzat kendileri beyanda bulunabilecekleri gibi bu beyan\u0131 yapmak \u00fczere bir temsilci tayin edebilirler.\r\n <\/p>\r\n <p>\r\n Genel olarak temsil, bir hukuki i\u015flemin bir kimsenin ad ve hesab\u0131na bir ba\u015fkas\u0131 taraf\u0131ndan yap\u0131lmas\u0131d\u0131r. Ticari hayat\u0131n geli\u015fmesi ve geni\u015flemesi dolay\u0131s\u0131yla temsil kurumunun \u00f6nemi her ge\u00e7en g\u00fcn artmaktad\u0131r. Temsil kurumuna ili\u015fkin genel d\u00fczenleme 6098 say\u0131l\u0131 Bor\u00e7lar Kanunu\u2019nun 40 ila 48. maddeleri aras\u0131nda yer almaktad\u0131r.\r\n <\/p>\r\n\r\n <div class=\"highlight-box\">\r\n <strong>Dolayl\u0131 Temsil:<\/strong> Temsilci hukuki i\u015flemi yaparken onu ba\u015fkas\u0131n\u0131n ad\u0131na yapmakta oldu\u011funu \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye s\u00f6ylemez. Bu t\u00fcr temsilde i\u015flem temsilci ad\u0131na ba\u015fkas\u0131n\u0131n hesab\u0131na yap\u0131l\u0131r. S\u00f6z konusu i\u015flemden do\u011fan bor\u00e7lar do\u011frudan do\u011fruya temsilciye ait olmaktad\u0131r.<br><br>\r\n <strong>Do\u011frudan Do\u011fruya Temsil:<\/strong> Yetkili temsilcinin yapm\u0131\u015f oldu\u011fu hukuki i\u015flemin h\u00fck\u00fcm sonu\u00e7lar\u0131 i\u015flemin yap\u0131ld\u0131\u011f\u0131 andan itibaren do\u011frudan do\u011fruya temsil olunana ait olur. Temsilci bu i\u015flemden hi\u00e7bir hak kazanmad\u0131\u011f\u0131 gibi hi\u00e7bir bor\u00e7 alt\u0131na da girmez.\r\n <\/div>\r\n\r\n <p>\r\n \u0130thalat\u00e7\u0131lar 4458 say\u0131l\u0131 Kanunda yer alan usul ve esaslar dairesinde ithal e\u015fyas\u0131n\u0131n vergilendirilmesine ili\u015fkin beyan\u0131n kendileri yerine G\u00fcmr\u00fck M\u00fc\u015faviri taraf\u0131ndan yap\u0131labilmesi i\u00e7in G\u00fcmr\u00fck M\u00fc\u015favirini temsilci olarak tayin edebilirler. D\u0131\u015f ticarete konu e\u015fyan\u0131n vergilendirilmesine ili\u015fkin beyan\u0131n hem teknik hem de hukuki y\u00f6n\u00fcn\u00fcn olmas\u0131 bu i\u015flemlerin ehil kimseler taraf\u0131ndan yap\u0131lmas\u0131n\u0131 gerektmektedir.\r\n <\/p>\r\n <p>\r\n G\u00fcmr\u00fck M\u00fc\u015favirinin temsilci tayin edinilmesine ili\u015fkin usul ve esaslar 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunun 5 ve 225 maddeleri ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 561 ve m\u00fcteakip maddelerinde d\u00fczenlenmi\u015ftir. Bu d\u00fczenlemelere g\u00f6re, G\u00fcmr\u00fck M\u00fc\u015favirinin g\u00fcmr\u00fck idaresi nezdinde temsilci s\u0131fat\u0131yla bir hukuki i\u015flem yapabilmesi i\u00e7in <strong>dolayl\u0131 temsilci<\/strong> tayin edilmesi \u015fartt\u0131r.\r\n <\/p>\r\n\r\n <h2>SORUMLULUK KURUMUNUN AMACI<\/h2>\r\n <p>\r\n M\u00fcteselsil sorumluluk kurumunun getirili\u015f amac\u0131 g\u00fcmr\u00fck vergilerinin tahsilini g\u00fcvence alt\u0131na almakt\u0131r. \u00d6zellikle vergi ka\u00e7a\u011f\u0131n\u0131n \u00e7ok oldu\u011fu \u00fclkemizde vergi ka\u00e7a\u011f\u0131n\u0131 azaltmak amac\u0131yla m\u00fcteselsil sorumluluk kurumu uygulamaya konulmu\u015ftur.\r\n <\/p>\r\n <p>\r\n Bu \u015fekilde verginin \u00f6denmesinden m\u00fcteselsilsen sorumlu tutulanlar verginin hesaplanmas\u0131na esas bilgi ve belgelerin vergilendirmeyi yapacak olan idareye do\u011fru olarak beyan edilip edilmedi\u011fini veya tam olarak \u00f6denip \u00f6denmedi\u011fini kontrol etmek zorunda kalmaktad\u0131rlar.\r\n <\/p>\r\n\r\n <h2>M\u00dc\u015eTEREK VE M\u00dcTESELS\u0130L SORUMLULUK<\/h2>\r\n <p>\r\n M\u00fc\u015ftereken ve m\u00fcteselsilsen sorumluluk Bor\u00e7lar Kanununda d\u00fczenlenmi\u015ftir.\r\n <\/p>\r\n <ul class=\"custom-list\">\r\n <li><strong>M\u00fc\u015fterek Sorumluluk:<\/strong> Birden fazla ki\u015finin kusuru neticesinde zarar\u0131n do\u011fmas\u0131 halinde zarar verenleri bor\u00e7tan hissesi oran\u0131nda sorumlu tutan t\u00fcrd\u00fcr.<\/li>\r\n <li><strong>M\u00fcteselsil Sorumluluk:<\/strong> Birden fazla bor\u00e7lunun haks\u0131z fiil nedeniyle do\u011fan zarardan belirli bir s\u0131ralamaya g\u00f6re sorumlu tutulmas\u0131d\u0131r.<\/li>\r\n <li><strong>M\u00fc\u015fterek ve M\u00fcteselsil Sorumluluk:<\/strong> Bor\u00e7lular\u0131n t\u00fcm\u00fcn\u00fcn alacakl\u0131ya kar\u015f\u0131 ayn\u0131 anda ve borcun tamam\u0131yla sorumlu olmas\u0131d\u0131r. Alacakl\u0131 alaca\u011f\u0131n\u0131n tamam\u0131n\u0131 diledi\u011fi takdirde bor\u00e7lular\u0131n tamam\u0131ndan talep edebilece\u011fi gibi bir k\u0131sm\u0131ndan veya sadece birinden talep edebilir.<\/li>\r\n <\/ul>\r\n\r\n <h2>G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130R\u0130N\u0130N SORUMLULU\u011eU<\/h2>\r\n <p>\r\n G\u00fcmr\u00fck vergilerinin tahsilinin s\u00fcr\u00fcncemede kalmas\u0131n\u0131 \u00f6nlemek ve hazine alaca\u011f\u0131n\u0131 garantiye almak amac\u0131yla g\u00fcmr\u00fck vergilerinin \u00f6denmesinde m\u00fc\u015ftereken ve m\u00fcteselsilsen sorumluluk 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 192. Maddesinde d\u00fczenlenmi\u015ftir.\r\n <\/p>\r\n \r\n <div class=\"law-box\">\r\n <strong>4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu Madde 181\/2:<\/strong><br>\r\n \"\u0130thalatta g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnde y\u00fck\u00fcml\u00fc, beyan sahibidir. Dolayl\u0131 temsil durumunda hesab\u0131na g\u00fcmr\u00fck beyan\u0131nda bulunulan ki\u015fi de y\u00fck\u00fcml\u00fcd\u00fcr. Dolayl\u0131 temsilde temsilcinin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc beyanda kullan\u0131lan verilerin yanl\u0131\u015f oldu\u011funu bildi\u011fi veya mesle\u011fi icab\u0131 ve mutat olarak bilmesi gerekti\u011fi durumlarla s\u0131n\u0131rl\u0131d\u0131r.\"\r\n <\/div>\r\n\r\n <p>\r\n Bu nedenle, G\u00fcmr\u00fck M\u00fc\u015favirinin y\u00fck\u00fcml\u00fc olabilmesi i\u00e7in, beyanda kulland\u0131\u011f\u0131 verilerin yanl\u0131\u015f oldu\u011funu bildi\u011fi veya mesle\u011fi icab\u0131 ve mutat olarak bilmesi gerekti\u011fi durumlar\u0131n var olmas\u0131 \u015fartt\u0131r. Bu \u015fartlar\u0131n varl\u0131\u011f\u0131 belgelendirilmedi\u011fi s\u00fcrece G\u00fcmr\u00fck M\u00fc\u015faviri y\u00fck\u00fcml\u00fc say\u0131lmayaca\u011f\u0131ndan noksan \u00f6denen veya hi\u00e7 \u00f6denmeyen vergilerin \u00f6denmesinden de m\u00fc\u015ftereken ve m\u00fcteselsilsen sorumlu olmayacakt\u0131r.\r\n <\/p>\r\n\r\n <h2>\u015e\u0130RKET ORTA\u011eI G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130R\u0130N\u0130N VE ORTA\u011eI OLDU\u011eU \u015e\u0130RKET\u0130N SORUMLULU\u011eU<\/h2>\r\n <p>\r\n G\u00fcmr\u00fck M\u00fc\u015favirli\u011finin bir t\u00fczel ki\u015filik olmas\u0131 halinde, G\u00fcmr\u00fck M\u00fc\u015favirinin ve orta\u011f\u0131 bulundu\u011fu \u015firketin g\u00fcmr\u00fck vergilerinden ve para cezalar\u0131ndan m\u00fcteselsilsen sorumlulu\u011fu 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunun 229. Maddesinin 2 numaral\u0131 f\u0131kras\u0131nda d\u00fczenlenmi\u015ftir.\r\n <\/p>\r\n <p>\r\n S\u00f6z\u00fc edilen durumlar\u0131n varl\u0131\u011f\u0131 halinde g\u00fcmr\u00fck idaresi \u00f6denmeyen g\u00fcmr\u00fck vergileri ve para cezalar\u0131n\u0131n tamam\u0131n\u0131 g\u00fcmr\u00fck m\u00fc\u015favirinin hesab\u0131na beyanda bulundu\u011fu ki\u015finin, g\u00fcmr\u00fck m\u00fc\u015favirinin veya g\u00fcmr\u00fck m\u00fc\u015favirinin orta\u011f\u0131 oldu\u011fu t\u00fczel ki\u015finin mal varl\u0131\u011f\u0131ndan tahsil edebilecektir.\r\n <\/p>\r\n\r\n <h2>M\u0130RAS\u00c7ILARIN VE KANUN\u0130 TEMS\u0130LC\u0130N\u0130N SORUMLULU\u011eU<\/h2>\r\n <p>\r\n 6183 say\u0131l\u0131 Kanun d\u00fczenlemelerine g\u00f6re G\u00fcmr\u00fck M\u00fc\u015favirinin T\u00fcrk Medeni Kanununda belirlenen usul ve esaslara g\u00f6re miras\u0131 reddetmemi\u015f miras\u00e7\u0131lar\u0131, G\u00fcmr\u00fck M\u00fc\u015favirinden \u00f6demek mecburiyetinde olup da \u00f6demedi\u011fi g\u00fcmr\u00fck vergileri ve para cezalar\u0131n\u0131n \u00f6denmesinden miras hisseleri oran\u0131nda sorumludurlar.\r\n <\/p>\r\n\r\n <h2>G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130R\u0130N\u0130N VE \u015e\u0130RKET\u0130N\u0130N SORUMLU TUTULMASINI GEREKT\u0130REN DURUMLAR<\/h2>\r\n <p>G\u00fcmr\u00fck Genel Tebli\u011fi (Tahsilat \u0130\u015flemleri) (Seri No: 2)'nin 6. Maddesine g\u00f6re a\u015fa\u011f\u0131daki durumlarda sorumluluk do\u011far:<\/p>\r\n <ul class=\"custom-list\">\r\n <li>G\u00fcmr\u00fck beyannamelerinin beyan\u0131n haz\u0131rlanmas\u0131na esas al\u0131nan bilgi ve belgelere uygun olmamas\u0131,<\/li>\r\n <li>G\u00fcmr\u00fck beyannamesi eki belgeler aras\u0131nda \u00e7eli\u015fki bulunmas\u0131 halinde g\u00fcmr\u00fck m\u00fc\u015favirinin elindeki imkanlarla bunu ara\u015ft\u0131rmam\u0131\u015f olmas\u0131,<\/li>\r\n <li>G\u00fcmr\u00fck beyannamesine eklenen belgelerin sahte, yanl\u0131\u015f veya hatal\u0131 oldu\u011funa ayr\u0131ca bir ara\u015ft\u0131rmaya gerek duyulmaks\u0131z\u0131n anla\u015f\u0131labilecek olmas\u0131,<\/li>\r\n <li>G\u00fcmr\u00fck beyannamesine eklenen belgelerin ulusal ve uluslararas\u0131 mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc formlara veya \u015fartlara uygun olmamas\u0131,<\/li>\r\n <li>Fiziki incelemeyle anla\u015f\u0131labilecek durumlarda vergi kayb\u0131na neden olacak tarife beyanlar\u0131nda bulunulmas\u0131.<\/li>\r\n <\/ul>\r\n\r\n <h2>DE\u011eERLEND\u0130RME VE SONU\u00c7<\/h2>\r\n <p>\r\n Hukuk Devleti ilkesinin \u00f6n ko\u015fullar\u0131ndan biri olan hukuk g\u00fcvenli\u011fi ile hukuk g\u00fcvenli\u011finin sa\u011flanmas\u0131 ama\u00e7lanmaktad\u0131r. Hukuk g\u00fcvenli\u011fi ilkesi hukuk normlar\u0131n\u0131n \u00f6ng\u00f6r\u00fclebilir olmas\u0131n\u0131 bireylerin t\u00fcm eylem ve i\u015flemlerinde Devlete g\u00fcven duyabilmesini gerekli k\u0131lar.\r\n <\/p>\r\n <p>\r\n G\u00fcmr\u00fck M\u00fc\u015favirinin \u00f6denmeyen veya noksan \u00f6denen g\u00fcmr\u00fck vergilerinden sorumlu tutulup tutulmayaca\u011f\u0131n\u0131n tamamen ki\u015filerin takdirinden kurtulmas\u0131 ve hukuk g\u00fcvenli\u011finin sa\u011flanmas\u0131 ad\u0131na G\u00fcmr\u00fck Y\u00f6netmeli\u011finde somut ve adil ad\u0131mlar\u0131n at\u0131lmas\u0131 gerekmektedir.\r\n <\/p>\r\n\r\n <\/article>\r\n\r\n <!-- Yazar Bilgisi (Nail \u0130NAL) -->\r\n <section class=\"author-card\">\r\n <div class=\"author-avatar\">\r\n <img decoding=\"async\" src=\"http:\/\/www.ekinoksacademy.com\/wp-content\/uploads\/2026\/10\/nail-inal.jpg\" alt=\"Nai>\r\n <i class=\"fa-solid fa-user-tie\"><\/i>\r\n <\/div>\r\n <div class=\"author-info\">\r\n <h3>Nail \u0130NAL Kimdir?<\/h3>\r\n <p>\r\n 1970 Ankara Maliye Okulu ve Ankara \u0130ktisadi ve Ticari \u0130limler Akademisi Maliye B\u00f6l\u00fcm\u00fc mezunudur. Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nde Daire Ba\u015fkan\u0131 ve Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 g\u00f6revlerinde bulunmu\u015ftur. D\u0131\u015f ticaret \u015firketlerine uzun y\u0131llar dan\u0131\u015fmanl\u0131k yapm\u0131\u015f olup halen g\u00fcmr\u00fck ve d\u0131\u015f ticaret mevzuat\u0131 konusunda fahri dan\u0131\u015fmanl\u0131k yapmaktad\u0131r.\r\n <\/p>\r\n <\/div>\r\n <\/section>\r\n\r\n <!-- Kaynaklar -->\r\n <footer class=\"references-section\">\r\n <h4>YARARLANILAN KAYNAKLAR<\/h4>\r\n <ol class=\"references-list\">\r\n <li>Burhan G\u00dcNDO\u011eDU : Vergi Hukukunda Tesels\u00fcl ve M\u00fcteselsil Sorumluluk M\u00fcessesesi (Vergi D\u00fcnyas\u0131, 2005)<\/li>\r\n <li>Yrd. Do\u00e7. Dr. Adnan GER\u00c7EK : T\u00fcrk Vergi Hukukunda Vergi Sorumlusu (A\u00dcHFD, 2005)<\/li>\r\n <li>Y\u00fcksel AKSU : Vergi Hukukunda M\u00fcteselsil Sorumluluk Kavram\u0131 ve G\u00fcmr\u00fck M\u00fc\u015favirlerinin Sorumlulu\u011fu (2012)<\/li>\r\n <li>Bar\u0131\u015f BAH\u00c7EC\u0130 : T\u00fcrkiye\u2019de Kamu Alacaklar\u0131n\u0131n M\u00fcteselsil Sorumluluk Yoluyla Tahsili E\u011filimi (2011)<\/li>\r\n <li>B\u00fcnyamin \u00c7\u0130T\u0130L : Vergi Hukukunda Mali M\u00fc\u015favirlerin Sorumlulu\u011fu (TBB Dergisi, 2013)<\/li>\r\n <\/ol>\r\n <\/footer>\r\n\r\n <\/div>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fck M\u00fc\u015favirinin Sorumlulu\u011fu – Nail \u0130NAL G\u00dcMR\u00dcK MEVZUATI & ANAL\u0130Z G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130RLER\u0130 VE G\u00dcMR\u00dcK M\u00dc\u015eAV\u0130RL\u0130\u011e\u0130 \u015e\u0130RKETLER\u0130N\u0130N \u0130THALAT\u00c7ININ VERG\u0130 BOR\u00c7LARINDAN M\u00dc\u015eTEREK VE M\u00dcTESELS\u0130L SORUMLULU\u011eU Nail \u0130NAL \u2022 D\u0131\u015f Ticaret & G\u00fcmr\u00fck Dan\u0131\u015fman\u0131 G\u0130R\u0130\u015e D\u0131\u015f ticarete konu e\u015fyan\u0131n vergilendirilmesi ve bu e\u015fyaya ili\u015fkin d\u0131\u015f ticaret politikas\u0131 \u00f6nlemlerinin uygulanmas\u0131 beyan esas\u0131na dayanmaktad\u0131r. B\u00fct\u00fcn ki\u015filer d\u0131\u015f ticarete konu e\u015fyan\u0131n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-42","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/pages\/42","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=42"}],"version-history":[{"count":9,"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/pages\/42\/revisions"}],"predecessor-version":[{"id":110,"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=\/wp\/v2\/pages\/42\/revisions\/110"}],"wp:attachment":[{"href":"https:\/\/www.ekinoksacademy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=42"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}