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Yararl› Bilgiler 33 DÖNEMLERE GÖRE T‹CAR‹ FA‹Z ORANLARI YÜRÜRLÜK TAR‹H‹ 01.01.1990 20.09.1990 23.11.1990 15.02.1991 27.01.1994 21.04.1994 12.07.1994 27.07.1994 01.10.1994 10.06.1995 01.08.1995 02.08.1997 30.12.1999 17.05.2002 14.06.2003 08.10.2003 15.06.2004 13.01.2005 25.05.2005 20.12.2005 20.12.2006 28.12.2007 09.04.2009 12.06.2009 22.12.2009 ‹SKONTO ORANI (%) 40 43 45 48 56 79 70 63 55 52 50 67 60 55 50 43 38 32 28 23 27 25 19 18 15 AVANS FA‹Z ORANI (%) 45 48,25 50,75 54,50 65 98 85 75 64 60 57 80 70 64 57 48 42 35 30 25 29 27 20 19 16
34 ‹STANBUL BAROSU DERG‹S‹ • Cilt: 84 • Say›: 1 • Y›l: 2010 GEL‹R VERG‹S‹NE TAB‹ GEL‹RLER‹N VERG‹LEND‹R‹LMES‹NDE ESAS ALINAN TAR‹FE Resmi Gazete Yay›m Tarihi: 29.12.2009 Gelir Vergisi Kanunu’nun 103. maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al›nan tarife, 2010 Takvim Y›l› gelirlerinin vergilendirilmesinde esas al›nmak üzere afla¤›daki flekilde yeniden belirlenmifltir. 8.800 TL'ye kadar 22.000 TL'nin 8.800 TL'si için 1.320 TL, fazlas› 50.000 TL'nin 22.000 TL'si için 3.960 TL, fazlas› 50.000 TL'den fazlas›n›n 50.000 TL'si için 11.520 TL, fazlas› % 15 % 20 % 27 % 35 VERASET VE ‹NT‹KAL VERG‹S‹ TEBL‹⁄‹ Resmi Gazete Yay›m Tarihi 29.12.09 7338 Say›l› Kanun’un 16. maddesinde yer alan vergi tarifesi matrah dilim tutarlar› yukar›da belirtilen yeniden de¤erleme oran›nda art›r›lmak suretiyle tespit edilmifltir. Bu nedenle, 01.01.2010 tarihinden itibaren veraset yoluyla veya ivazs›z surette meydana gelen intikallerde veraset ve intikal vergisi afla¤›daki tarifeye göre hesaplanacakt›r. Verginin Oran› (%) Matrah ‹lk 160.000 TL için Sonra gelen 350.000 TL için Sonra gelen 770.000 TL için Sonra gelen 1.500.000 TL için Matrah›n 2.780.000 TL’yi aflan bölümü için Veraset Yoluyla ‹ntikallerde 1 3 5 7 10 ‹vazs›z ‹ntikallerde 10 15 20 25 30
Page 4: ‹STANBUL BAROSU DERG‹S‹ C‹L
Page 7 and 8: Dergide yay›mlanan yaz›lar yaza
Page 9 and 10: • YARGITAY KARARLARI • Yarg›t
Page 12: YAYIN KURULU’NDAN Yeni bir y›la
Page 15 and 16: XIV ‹STANBUL BAROSU DERG‹S‹
Page 17 and 18: XVI ‹STANBUL BAROSU DERG‹S‹
Page 20 and 21: ADALET‹N “BAKAN”I OLMAMALIDIR
Page 22 and 23: Karatahta 5 ‹K‹ DURUfiMA L‹ST
Page 24: YARARLI B‹LG‹LER Av. Celal ÜLG
Page 27 and 28: 10 ‹STANBUL BAROSU DERG‹S‹
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Page 66: YAZILAR
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84 ‹STANBUL BAROSU DERG‹S‹
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KAMULAfiTIRILAN TAfiINMAZLARIN KAMU
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Kamulaflt›r›lan Tafl›nmaz›n
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HUKUK USULÜ MUHAKEMELER‹ KANUNU
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HUMK’un 446. Maddesi ‹le Kesin
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GENEL VE KATMA BÜTÇEL‹ ‹DAREL
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Uygulamada Faiz ve Fark Alacaklar
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BORÇLAR KANUNU TASARISI UYARINCA B
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BK Tasar›s› Uyar›nca Borçlar
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HUKUK GENEL KURULU KARARLARI
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YARGITAY 1. HUKUK DA‹RES‹
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YARGITAY 7. HUKUK DA‹RES‹ E: 20
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YARGITAY 18. HUKUK DA‹RES‹ E: 2
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Yarg›tay Kararlar› 581 YARGITAY
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Yarg›tay Kararlar› 583 ana yap
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Yarg›tay Kararlar› 585 Dava, ba
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YARGITAY 1. CEZA DA‹RES‹ E: 200
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Yarg›tay Kararlar› 607 c) 5237
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Yarg›tay Kararlar› 613 iliflkin
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DANIfiTAY KARARLARI
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UYGULAMADAN DOSYALAR
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KADIKÖY 3. ‹fi MAHKEMES‹ E: 20
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Uygulamadan Dosyalar 675 ile davac
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UYGULAMADAN 2. DOSYA
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AVRUPA ‹NSAN HAKLARI MAHKEMES‹
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A‹HM / Kart - Türkiye (Büyük D
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AKTARIMLAR SIRA S‹C‹L NO ADI SO
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Y‹T‹RD‹KLER‹M‹Z Baromuzun
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Yitirdiklerimiz 727 Baromuzun 14728
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Yitirdiklerimiz 729 Baromuzun 24427
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KAVRAMLARA GÖRE ARAMA D‹Z‹N‹
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Dizinler 735 DAVACININ ÖLÜMÜ ...
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Dizinler 737 ......................
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Dizinler 739 K‹RACININ SORUMLULU
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Dizinler 741 TAK‹P ED‹LEN ‹CR
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Dizinler 743 ......................
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Dizinler 745 • ‹MAR KANUNU (‹
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YARGITAY KARARLARINI DA‹RELERE VE
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Dizinler 749 √ YARGITAY 9. HUKUK
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Dizinler 751 2008/12672 2009/5635 2
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