{"id":4483,"date":"2023-03-13T11:02:36","date_gmt":"2023-03-13T11:02:36","guid":{"rendered":"https:\/\/unalhukukburosu.com.tr\/eski\/?p=4483"},"modified":"2023-04-03T12:11:34","modified_gmt":"2023-04-03T12:11:34","slug":"ozel-esaslar-kod-listesine-alinan-mukelleflerin-hukuki-durumu","status":"publish","type":"post","link":"https:\/\/unalhukukburosu.com.tr\/eski\/ozel-esaslar-kod-listesine-alinan-mukelleflerin-hukuki-durumu\/","title":{"rendered":"\u00d6ZEL ESASLAR KOD L\u0130STES\u0130NE ALINAN M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4483\" class=\"elementor elementor-4483\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e53893d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e53893d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c8e87d\" data-id=\"5c8e87d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e8e15c elementor-widget elementor-widget-heading\" data-id=\"8e8e15c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VERG\u0130 DA\u0130RES\u0130NCE M\u00dcKELLEFLER\u0130N \u00d6ZEL ESASLARA TAB\u0130 M\u00dcKELLEFLER L\u0130STES\u0130NE (KOD L\u0130STES\u0130NE) ALINMASI VE D\u00dcZELTME BEYANNAMES\u0130 VERMAYE ZORLANMASI HAKKINDA HUKUK\u0130 \u0130NCELEME  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f41360 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f41360\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eea5f2d\" data-id=\"eea5f2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5eff7e0 elementor-widget elementor-widget-text-editor\" data-id=\"5eff7e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>&#8220;Hakk\u0131nda olumsuz tespitler yap\u0131lan m\u00fckellefler listesine al\u0131nma\u201d<\/strong> olarak isimlendirilen ve m\u00fckellefler taraf\u0131ndan<strong> &#8220;Kod listesine al\u0131nma&#8221;<\/strong> olarak bilinen bu uygulama, \u00d6zel Esaslar Sistemi \u00e7er\u00e7evesinde m\u00fckelleflerin kod listesine al\u0131nmas\u0131 veya kod listesine dahil edilmemek \u00fczere tenkit yaz\u0131s\u0131 ile d\u00fczeltme beyannamesi sunmaya zorlanmas\u0131, beyanname sunulmamas\u0131 durumunda ise Kod Listesine al\u0131nabilecekleri tehdidi ile kar\u015f\u0131 kar\u015f\u0131ya b\u0131rak\u0131lmas\u0131 \u015feklinde ger\u00e7ekle\u015fmektedir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-506f08d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"506f08d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eea0cfc\" data-id=\"eea0cfc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45ab02b elementor-widget elementor-widget-heading\" data-id=\"45ab02b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00d6ZEL ESASLARA TAB\u0130 M\u00dcKELLEFLER L\u0130STES\u0130NE ALINMANIN SONU\u00c7LARI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1b7050 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1b7050\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16c07b7\" data-id=\"16c07b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ffa3f2 elementor-widget elementor-widget-text-editor\" data-id=\"0ffa3f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00a0&#8220;Kod listesine alma&#8221;<\/strong> i\u015fleminin hukuki ge\u00e7erlili\u011finin incelenmesine ge\u00e7meden \u00f6nce, k\u0131saca kod listesine al\u0131nman\u0131n ne oldu\u011fundan ve listeye al\u0131nman\u0131n sonu\u00e7lar\u0131ndan bahsetmek gerekir. Zira kod listesine alma i\u015flemi, idarenin kendi i\u00e7erisinde yapm\u0131\u015f oldu\u011fu bir s\u0131n\u0131fland\u0131rmadan ibaretmi\u015f gibi g\u00f6z\u00fckmesine ra\u011fmen, asl\u0131nda son derece a\u011f\u0131r yapt\u0131r\u0131mlar i\u00e7eren ve m\u00fckelleflere ciddi zararlar veren bir uygulamad\u0131r.<\/p><p>\u00d6yle ki, Maliye Bakanl\u0131\u011f\u0131nca \u00f6zel esaslara tabi m\u00fckellefler listesine al\u0131nanlar, kendileri KDV iadesi alamad\u0131\u011f\u0131 gibi bu m\u00fckelleflere mal satan veya bu m\u00fckelleflerden mal alan firmalar da \u00f6zel esaslara al\u0131nma tehdidi ile kar\u015f\u0131 kar\u015f\u0131ya b\u0131rak\u0131lmakta; Maliye Bakanl\u0131\u011f\u0131 ile sorunlar ya\u015famaktad\u0131rlar.\u00a0Dolay\u0131s\u0131yla \u00f6zel esaslar listesine al\u0131nan m\u00fckellefin bu durumu, mal ald\u0131\u011f\u0131 veya kendisinden mal alan m\u00fckelleflere; hatta bu m\u00fckelleflerinde ticari m\u00fcnasebette bulundu\u011fu m\u00fckelleflere bildirilmektedir. Do\u011fal olarak di\u011fer m\u00fckellefler, \u00f6zel esaslar listesine al\u0131nan m\u00fckellefler ile ticari ili\u015fki kurmaktan ka\u00e7\u0131nmaktad\u0131r. B\u00f6ylece, \u00f6zel esaslar listesine al\u0131nan m\u00fckelleflere, ciddi ticari kay\u0131plar ya\u015fat\u0131ld\u0131\u011f\u0131 gibi, ticari itibarlar\u0131 da a\u011f\u0131r bir \u015fekilde zedelenmektedir.<\/p><p><strong><span style=\"text-decoration: underline;\">\u00d6zetle a\u015fa\u011f\u0131da say\u0131lan m\u00fckellefler, maliye bakanl\u0131\u011f\u0131nca \u00f6zel esaslar kapsam\u0131nda de\u011ferlendirilmektedir:<\/span><\/strong><\/p><ul><li>Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme fiiline i\u015ftirak eden m\u00fckellefler,\u00a0<\/li><li>Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme ya da kullanma konusunda haklar\u0131nda \u201columsuz rapor\u201d veya \u201columsuz tespit\u201d bulunan m\u00fckellefler,<\/li><li>Sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme konusunda haklar\u0131nda \u201columsuz rapor\u201d bulunan m\u00fckelleflerin raporun ait oldu\u011fu d\u00f6nemdeki ortaklar\u0131, kanuni temsilcileri, bunlar\u0131n kurduklar\u0131 veya ortak olduklar\u0131 m\u00fckellefler ile kanuni temsilcisi olduklar\u0131 m\u00fckellefler,<\/li><li>Ve hatta, kendileri hakk\u0131nda herhangi bir olumsuzluk bulunmasa dahi, \u00f6zel esaslara tabi m\u00fckelleflerden mal ve\/veya hizmet sat\u0131n alanlar.<\/li><\/ul><p>Dolay\u0131s\u0131yla, kod listesine al\u0131nma tehdidi ile kar\u015f\u0131 kar\u015f\u0131ya b\u0131rak\u0131lan m\u00fckelleflerin ticari m\u00fcnasebette bulundu\u011fu her m\u00fckellef de ayr\u0131 ayr\u0131 ayn\u0131 tehdide maruz b\u0131rak\u0131lmaktad\u0131r. \u0130\u015fbu sebeple de m\u00fckelleflerin, ticari itibarlar\u0131n\u0131 zedelenmesindense, \u00e7o\u011fu zaman d\u00fczeltme beyannamesi sunarak bir k\u0131s\u0131m KDV iadesi alacaklar\u0131ndan feragat etti\u011fi g\u00f6zlemlenmektedir. Oysa a\u015fa\u011f\u0131da ayr\u0131nt\u0131l\u0131 bir \u015fekilde irdeleyece\u011fimiz \u00fczere, hem kod listesine alma i\u015flemi hem kod listesine dahil edilmemek \u00fczere tenkit yaz\u0131s\u0131 ile d\u00fczeltme beyannamesi verilmesinin istenmesi, hukuki dayanaktan tamamen yoksun i\u015flemlerdir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4979ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4979ac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4eded87\" data-id=\"4eded87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e28d33 elementor-widget elementor-widget-heading\" data-id=\"1e28d33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00d6ZEL ESASLARA ALMA VE KOD L\u0130STES\u0130NE DAH\u0130L ED\u0130LMEMEK \u00dcZERE TENK\u0130T YAZISI \u0130LE D\u00dcZELTME BEYANNAMES\u0130 SUNULMASININ \u0130STENMES\u0130 \u0130\u015eLEMLER\u0130 HAKKINDA HUKUK\u0130 \u0130NCELEMEME<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1d13f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1d13f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89ea633\" data-id=\"89ea633\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68c5c1b elementor-widget elementor-widget-text-editor\" data-id=\"68c5c1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vergi idaresi, \u00f6zel esaslara alma i\u015flemini <strong><em>\u201cKatma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u201d<\/em><\/strong> uyar\u0131nca ger\u00e7ekle\u015ftirmekte olup, \u00f6zel esaslar uygulamas\u0131, KDV iade s\u00fcrecinin takibinde kullan\u0131lmaktad\u0131r. Tebli\u011fe g\u00f6re \u00f6zel esaslar uygulamas\u0131n\u0131n amac\u0131, hazineye intikal etmemi\u015f ve\/veya hayali olarak olu\u015fturulmu\u015f, ger\u00e7ek bir y\u00fcklenime dayanmayan tutarlar\u0131n KDV iadesi \u00e7at\u0131s\u0131 alt\u0131nda yolsuz olarak iadesini \u00f6nlemektir. Ba\u015fka bir ifadeyle \u00f6zel esaslar uygulamas\u0131 ile hedeflenen ama\u00e7, iade edilecek KDV tutar\u0131n\u0131n ger\u00e7ek olup olmad\u0131\u011f\u0131n\u0131n tespitidir.<\/p><p>Her ne kadar \u00f6zel esaslar uygulamas\u0131n\u0131n amac\u0131 vergi tekni\u011fi a\u00e7\u0131s\u0131ndan son derece \u00f6nemli olsa da, i\u015flemler a\u00e7\u0131k\u00e7a hukuki dayanaktan yoksundur; ve bu sebeple de hukuka tamamen ayk\u0131r\u0131d\u0131r.\u00a0 Zira, gerek m\u00fckellefleri \u00f6zel esaslara tabi tutan idarelerin gerekse ba\u011fl\u0131 bulundu\u011fu hiyerar\u015fik \u00fcst makamlar\u0131n m\u00fckellefleri bu \u015fekilde kategorize etmelerine olanak sa\u011flayan hi\u00e7bir yasal d\u00fczenleme bulunmamaktad\u0131r.<\/p><p>\u0130darenin eylemlerinin temelinin kanun oldu\u011fu, dayana\u011f\u0131n\u0131 Anayasa&#8217;ya uygun \u00e7\u0131kart\u0131lm\u0131\u015f kanunlardan almayan hi\u00e7bir idari i\u015flemin hukuka uygunlu\u011fundan bahsedilemeyece\u011fi sabittir. \u00d6\u011fretide idarenin hukukili\u011fi ilkesi olarak adland\u0131r\u0131lan bu kural,\u00a0 dayana\u011f\u0131n\u0131n Anayasa&#8217;n\u0131n\u00a0 m.123\/1. maddesinden almaktad\u0131r. \u0130lgili Anayasa h\u00fckm\u00fc ise aynen \u015fu \u015fekildedir:<\/p><p><em><strong>&#8220;idare, kurulu\u015f ve g\u00f6revleriyle bir b\u00fct\u00fcnd\u00fcr ve kanunla d\u00fczenlenir.&#8221;<\/strong><\/em><\/p><p>Ayr\u0131ca, \u0130darenin faaliyetlerinin \u00e7o\u011funlukla temel hak ve h\u00fcrriyetlerin s\u0131n\u0131rlanmas\u0131 anlam\u0131na gelece\u011fi de ku\u015fkusuzdur. Bu bak\u0131mdan Anayasa&#8217;n\u0131n 13&#8217;maddesinde, temel hak ve h\u00fcrriyetlerin ancak kanunla s\u0131n\u0131rlanabilece\u011fi a\u00e7\u0131k ve kesin bir \u015fekilde d\u00fczenlenmi\u015ftir.\u00a0<\/p><p>T\u00fcm bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda; hi\u00e7bir kanuni dayana\u011f\u0131 bulunmayan &#8220;KDV Genel Uygulama tebli\u011fi&#8221; ne dayanarak \u00f6zel esaslar uygulamas\u0131 yap\u0131lamayaca\u011f\u0131 tart\u0131\u015fmadan uzak bir konudur.<\/p><p>Nitekim Dan\u0131\u015ftay ve vergi yarg\u0131s\u0131n\u0131n temel g\u00f6r\u00fc\u015f\u00fc de, KDV Genel Uygulama tebli\u011fi ile \u00f6zel esaslar uygulamas\u0131 yap\u0131lamayaca\u011f\u0131 \u015feklinde olup, a\u00e7\u0131lan davalarda \u00f6ncelikle y\u00fcr\u00fctmeyi durdurma karar\u0131 verilerek, nihayetinde idarenin hukuka ayk\u0131r\u0131 i\u015fleminin iptaline h\u00fckmedilmektedir.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VERG\u0130 DA\u0130RES\u0130NCE M\u00dcKELLEFLER\u0130N \u00d6ZEL ESASLARA TAB\u0130 M\u00dcKELLEFLER L\u0130STES\u0130NE (KOD L\u0130STES\u0130NE) ALINMASI VE D\u00dcZELTME BEYANNAMES\u0130 VERMAYE ZORLANMASI HAKKINDA HUKUK\u0130 \u0130NCELEME &#8220;Hakk\u0131nda olumsuz tespitler yap\u0131lan m\u00fckellefler listesine al\u0131nma\u201d olarak isimlendirilen ve m\u00fckellefler taraf\u0131ndan &#8220;Kod listesine al\u0131nma&#8221; olarak bilinen bu uygulama, \u00d6zel Esaslar Sistemi \u00e7er\u00e7evesinde m\u00fckelleflerin kod listesine &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"\u00d6ZEL ESASLAR KOD L\u0130STES\u0130NE ALINAN M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU\" class=\"read-more button\" href=\"https:\/\/unalhukukburosu.com.tr\/eski\/ozel-esaslar-kod-listesine-alinan-mukelleflerin-hukuki-durumu\/#more-4483\" aria-label=\"More on \u00d6ZEL ESASLAR KOD L\u0130STES\u0130NE ALINAN M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU\">Devam\u0131n\u0131 Oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":4316,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6,71],"tags":[77,73,74,75,76,78,72],"class_list":["post-4483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kamu-hukuku","category-vergi-hukuku","tag-hukuki-dayanak","tag-kod-listesi","tag-kod-listesine-alinma","tag-ozel-esaslar","tag-ozel-esaslara-tabi-mukellefler","tag-ozel-esaslarda-cikma","tag-vergi","infinite-scroll-item"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00d6ZEL ESASLAR KOD L\u0130STES\u0130NE ALINAN M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU - \u00dcnal Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"\u00d6ZEL ESASLARA TAB\u0130 OLAN (KOD L\u0130STES\u0130NE ALINAN) M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/unalhukukburosu.com.tr\/eski\/ozel-esaslar-kod-listesine-alinan-mukelleflerin-hukuki-durumu\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6ZEL ESASLAR KOD L\u0130STES\u0130NE ALINAN M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU - \u00dcnal Hukuk B\u00fcrosu\" \/>\n<meta property=\"og:description\" content=\"\u00d6ZEL ESASLARA TAB\u0130 OLAN (KOD L\u0130STES\u0130NE ALINAN) M\u00dcKELLEFLER\u0130N HUKUK\u0130 DURUMU\" \/>\n<meta property=\"og:url\" content=\"https:\/\/unalhukukburosu.com.tr\/eski\/ozel-esaslar-kod-listesine-alinan-mukelleflerin-hukuki-durumu\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00dcnal Hukuk B\u00fcrosu\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-13T11:02:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-03T12:11:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/unalhukukburosu.com.tr\/eski\/wp-content\/uploads\/2021\/05\/CAE1E530-364B-46C0-8DF8-ABF1339067D2.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"679\" \/>\n\t<meta property=\"og:image:height\" content=\"451\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Av. 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