{"id":3415,"date":"2018-01-03T08:45:06","date_gmt":"2018-01-03T05:45:06","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/haber\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/"},"modified":"2018-01-03T08:45:06","modified_gmt":"2018-01-03T05:45:06","slug":"2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/","title":{"rendered":"2018 Y\u0131l\u0131nda A\u00e7\u0131lacak Vergi Davalar\u0131nda \u0130stinaf Yolu ve Verilen \u0130stinaf Kararlar\u0131n\u0131 Temyiz Etme Tutar Hadleri &#8211; Emrah AYG\u00dcL, YMM"},"content":{"rendered":"<p><strong>2018 \u0130stinaf Yolu ve Temyiz Etme Tutar Hadleri<\/strong><\/p>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>Emrah AYG\u00dcL<br \/> <\/strong>Yeminli Mali M\u00fc\u015favir<br \/> Ba\u011f\u0131ms\u0131z Denet\u00e7i<br \/> emrah.aygul@erisymm.com <\/p>\n<p>Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n yarg\u0131 yolu ile \u00e7\u00f6z\u00fcm\u00fcnde uyu\u015fmazl\u0131k konusu tutar, ilk derece (vergi) mahkemesinin aleyhe kararlar\u0131 i\u00e7in istinaf yolu ba\u015fvurusu ve aleyhe istinaf kararlar\u0131 i\u00e7in temyiz ba\u015fvuru hakk\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Tutara g\u00f6re vergi davalar\u0131 tek, iki ya da \u00fc\u00e7 a\u015famal\u0131 olabilmektedir. Davan\u0131n ka\u00e7 a\u015famal\u0131 olaca\u011f\u0131na ili\u015fkin tutar, \u00f6rne\u011fin davan\u0131n konusu vergi\/ceza ihbarnamesinin iptali ise ihbarnamedeki tutar olan vergi ve ceza tutar\u0131, ya da \u00f6rne\u011fin davan\u0131n konusu \u00f6deme emrinin iptali ise \u00f6deme emri tutar\u0131 olacakt\u0131r.<\/p>\n<p>2018 y\u0131l\u0131nda a\u00e7\u0131lacak davalar\u0131n ilk derece (vergi) mahkemesi kararlar\u0131n\u0131n kesinli\u011fi, b\u00f6lge idare mahkemesine istinaf ba\u015fvurusu ve 2018 y\u0131l\u0131nda verilen istinaf kararlar\u0131n\u0131n Dan\u0131\u015ftay\u2019da temyizine ili\u015fkin tutarlar a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n<p><strong>a-Konusu 5 Bin T\u00fcrk Liras\u0131n\u0131 Ge\u00e7meyen Vergi Davalar\u0131nda Mahkeme Karar\u0131 Kesindir<\/strong><\/p>\n<p><strong><span style=\"text-decoration: underline;\">\u0130dari Yarg\u0131lama Usul\u00fc Kanununun<\/span><\/strong> 45. maddesi uyar\u0131nca <strong>konusu 5 bin T\u00fcrk liras\u0131n\u0131 ge\u00e7meyen vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131 hakk\u0131nda idare ve vergi mahkemelerince verilen kararlar kesin olup, bunlara kar\u015f\u0131 istinaf yoluna ba\u015fvurulamaz.<\/strong><\/p>\n<p><em>\u201c\u0130stinaf: <\/em><\/p>\n<p><strong><em>Madde 45 \u2013 (De\u011fi\u015fik: 18\/6\/2014-6545\/19 md.)<\/em><\/strong><\/p>\n<ol>\n<li><em> \u0130dare ve vergi mahkemelerinin kararlar\u0131na kar\u015f\u0131, ba\u015fka kanunlarda farkl\u0131 bir kanun yolu \u00f6ng\u00f6r\u00fclm\u00fc\u015f olsa dahi, mahkemenin bulundu\u011fu yarg\u0131 \u00e7evresindeki b\u00f6lge idare mahkemesine, karar\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde istinaf yoluna ba\u015fvurulabilir. Ancak, konusu be\u015f bin T\u00fcrk liras\u0131n\u0131 ge\u00e7meyen vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131 hakk\u0131nda idare ve vergi mahkemelerince verilen kararlar kesin olup, bunlara kar\u015f\u0131 istinaf yoluna ba\u015fvurulamaz. <sup>(2)<\/sup><\/em><\/li>\n<li><em> \u0130stinaf, temyizin \u015fekil ve usullerine tabidir. \u0130stinaf ba\u015fvurusuna konu olacak kararlara kar\u015f\u0131 yap\u0131lan kanun yolu ba\u015fvurular\u0131nda dilek\u00e7elerdeki hitap ve istekle ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n dosyalar b\u00f6lge idare mahkemesine g\u00f6nderilir.<\/em><\/li>\n<li><em> B\u00f6lge idare mahkemesi, yapt\u0131\u011f\u0131 inceleme sonunda ilk derece mahkemesi karar\u0131n\u0131 hukuka uygun bulursa istinaf ba\u015fvurusunun reddine karar verir. Karardaki maddi yanl\u0131\u015fl\u0131klar\u0131n d\u00fczeltilmesi m\u00fcmk\u00fcn ise gerekli d\u00fczeltmeyi yaparak ayn\u0131 karar\u0131 verir.<\/em><\/li>\n<li><em> B\u00f6lge idare mahkemesi, ilk derece mahkemesi karar\u0131n\u0131 hukuka uygun bulmad\u0131\u011f\u0131 takdirde istinaf ba\u015fvurusunun kabul\u00fc ile ilk derece mahkemesi karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na karar verir. Bu h\u00e2lde b\u00f6lge idare mahkemesi i\u015fin esas\u0131 hakk\u0131nda yeniden bir karar verir. \u0130nceleme s\u0131ras\u0131nda ihtiya\u00e7 duyulmas\u0131 h\u00e2linde karar\u0131 veren mahkeme veya ba\u015fka bir yer idare ya da vergi mahkemesi istinabe olunabilir. \u0130stinabe olunan mahkeme gerekli i\u015flemleri \u00f6ncelikle ve ivedilikle yerine getirir.<\/em><\/li>\n<li><em> B\u00f6lge idare mahkemesi, ilk inceleme \u00fczerine verilen kararlara kar\u015f\u0131 yap\u0131lan istinaf ba\u015fvurusunu hakl\u0131 buldu\u011fu, davaya g\u00f6revsiz veya yetkisiz mahkeme yahut reddedilmi\u015f veya yasaklanm\u0131\u015f h\u00e2kim taraf\u0131ndan bak\u0131lm\u0131\u015f olmas\u0131 h\u00e2llerinde, istinaf ba\u015fvurusunun kabul\u00fc ile ilk derece mahkemesi karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na karar vererek dosyay\u0131 ilgili mahkemeye g\u00f6nderir. B\u00f6lge idare mahkemesinin bu f\u0131kra uyar\u0131nca verilen kararlar\u0131 kesindir.<\/em><\/li>\n<li><em> B\u00f6lge idare mahkemelerinin 46 nc\u0131 maddeye g\u00f6re temyize a\u00e7\u0131k olmayan kararlar\u0131 kesindir. <strong>(Ek c\u00fcmle: 20\/7\/2017-7035\/6 md.) <\/strong><\/em><em>Bu kararlar, dosyayla birlikte karar\u0131 veren ilk derece mahkemesine g\u00f6nderilir ve bu mahkemelerce yedi g\u00fcn i\u00e7inde tebli\u011fe \u00e7\u0131kar\u0131l\u0131r.<\/em><\/li>\n<li><em> \u0130stinaf ba\u015fvuru\u015funa konu edilen karar\u0131 veren ya da karara kat\u0131lan h\u00e2kim, ayn\u0131 davan\u0131n istinaf yoluyla b\u00f6lge idare mahkemesince incelenmesinde bulunamaz.<\/em><\/li>\n<li><em> \u0130vedi yarg\u0131lama usul\u00fcne tabi olan davalarda istinaf yoluna ba\u015fvurulamaz.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0130dari Yarg\u0131lama Usul\u00fc Kanununun Ek 1. maddesi uyar\u0131nca, Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n, o y\u0131l i\u00e7in <strong><span style=\"text-decoration: underline;\">Vergi Usul Kanununun<\/span><\/strong> m\u00fckerrer 298. maddesi h\u00fck\u00fcmleri uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz. 2017 y\u0131l\u0131 yeniden de\u011ferleme oran\u0131 %14,47\u2019dir. H\u00fck\u00fcm ve oran uyar\u0131nca d\u00fczenlemedeki 5 bin TL tutar\u0131n, 2017 y\u0131l\u0131nda oldu\u011fu gibi 2018 y\u0131l\u0131nda da aynen ge\u00e7erli olaca\u011f\u0131 sonucuna var\u0131lmaktad\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<th width=\"363\">\n<p style=\"text-align: center;\"><strong>Davan\u0131n A\u00e7\u0131ld\u0131\u011f\u0131 Y\u0131l\/Hesaplama Verileri<\/strong><\/p>\n<\/th>\n<th width=\"151\">\n<p style=\"text-align: center;\"><strong>Ge\u00e7erli Had \/Hesaplama Verileri<\/strong><\/p>\n<\/th>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2016 Y\u0131l\u0131\u00a0 Tutar\u0131 (\u0130lk Uygulama Y\u0131l\u0131)<\/strong><\/td>\n<td width=\"151\"><strong>5.000,00 TL<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"363\">2016 Y\u0131l\u0131 Yeniden De\u011ferleme Oran\u0131<\/td>\n<td width=\"151\">3,83%<\/td>\n<\/tr>\n<tr>\n<td width=\"363\">De\u011ferlenmi\u015f Tutar<\/td>\n<td width=\"151\">5.191,50 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2017 Y\u0131l\u0131 Tutar\u0131<\/strong><em> (Bin TL&#8217;yi A\u015fmayan Tutar Dikkate Al\u0131nmaz)<\/em><\/td>\n<td width=\"151\"><strong>5.000,00 TL<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"363\">2017 Y\u0131l\u0131 Yeniden De\u011ferleme Oran\u0131<\/td>\n<td width=\"151\">14,47%<\/td>\n<\/tr>\n<tr>\n<td width=\"363\">De\u011ferlenmi\u015f Tutar<\/td>\n<td width=\"151\">5.723,50 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2018 Y\u0131l\u0131 Tutar\u0131 <\/strong><em>(Bin TL&#8217;yi A\u015fmayan Tutar Dikkate Al\u0131nmaz)<\/em><\/td>\n<td width=\"151\"><strong>5.000,00 TL<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Ek Madde 1 \u2013 (Ek: 5\/4\/1990 &#8211; 3622\/26 md.; De\u011fi\u015fik : 8\/6\/2000 &#8211; 4577\/9 md.)<\/em><\/strong><\/p>\n<p><em>Bu Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n, o y\u0131l i\u00e7in 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz.<\/em><\/p>\n<p>\u0130lk derece mahkemesi kararlar\u0131n\u0131n denetime tabi tutulmas\u0131n\u0131n parasal de\u011fer ile s\u0131n\u0131rlanmas\u0131n\u0131n adil yarg\u0131lanma hakk\u0131n\u0131 zedeleyici oldu\u011fu d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcm\u00fcz\u00fc ifade etmek isteriz. \u00d6rne\u011fin Dan\u0131\u015ftay\u2019\u0131n istikrar kazanm\u0131\u015f kararlar\u0131na ayk\u0131r\u0131 bir mahkeme karar\u0131, dava konusu tutar\u0131n d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc sebebiyle kesinle\u015febilecektir.<\/p>\n<p><strong>b. Konusu <\/strong><strong>5 Bin T\u00fcrk Liras\u0131n\u0131 Ge\u00e7en Vergi Davalar\u0131nda Karar\u0131n Tebli\u011finden \u0130tibaren 30 G\u00fcn \u0130\u00e7inde \u0130stinaf[1] Yoluna Ba\u015fvurulabilir<\/strong><\/p>\n<p>Yukar\u0131da belirtilen \u0130dari Yarg\u0131lama Usul Kanununun 45. maddesi uyar\u0131nca idare ve vergi mahkemelerinin kararlar\u0131na kar\u015f\u0131, ba\u015fka kanunlarda farkl\u0131 bir kanun yolu \u00f6ng\u00f6r\u00fclm\u00fc\u015f olsa dahi, mahkemenin bulundu\u011fu yarg\u0131 \u00e7evresindeki b\u00f6lge idare mahkemesine, karar\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde istinaf yoluna ba\u015fvurulabilir. <strong>Bunun tek \u015fart\u0131 davan\u0131n, konusu 5 bin T\u00fcrk liras\u0131n\u0131 ge\u00e7en vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131 kapsam\u0131na girmesidir. Kanun maddesindeki tutar \u00f6nceki b\u00f6l\u00fcmde belirtildi\u011fi \u00fczere 2018 y\u0131l\u0131 i\u00e7in de ayn\u0131d\u0131r.<\/strong><\/p>\n<p><strong>\u0130stinaf yoluna ba\u015fvurulmu\u015f olmas\u0131, y\u00fcr\u00fctmeyi durdurmaz. Y\u00fcr\u00fctmenin durdurulmas\u0131 talep edilmelidir.[2]<\/strong><\/p>\n<p>B\u00f6lge idare mahkemesi, ilk derece mahkemesi karar\u0131n\u0131 hukuka uygun bulmad\u0131\u011f\u0131 takdirde istinaf ba\u015fvurusunun kabul\u00fc ile ilk derece mahkemesi karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na karar verebilecektir. Bu halde b\u00f6lge idare mahkemesi i\u015fin esas\u0131na girecek ve esas hakk\u0131nda yeniden bir karar verecektir. \u0130\u015fin esas\u0131na girilerek yap\u0131lacak inceleme s\u0131ras\u0131nda ihtiya\u00e7 duyulmas\u0131 halinde karar\u0131 veren mahkeme veya ba\u015fka bir yer idare ya da vergi mahkemesi istinabe olunabilecektir. Bu durumda istinabe olunan mahkeme gerekli i\u015flemleri \u00f6ncelikle ve ivedilikle yerine getirir.<\/p>\n<p><strong>c. Konusu <\/strong><strong>117 Bin T\u00fcrk Liras\u0131n\u0131 Ge\u00e7en Vergi Davalar\u0131nda B\u00f6lge \u0130dare Mahkemesi Karar\u0131n\u0131n Tebli\u011finden \u0130tibaren 30 G\u00fcn \u0130\u00e7inde Temyiz Yoluna Ba\u015fvurulabilir<\/strong><\/p>\n<p>\u0130dari Yarg\u0131lama Usul Kanununun 46. maddesi uyar\u0131nca, konusu 100 bin T\u00fcrk liras\u0131n\u0131 a\u015fan vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemler hakk\u0131nda a\u00e7\u0131lan davalarda b\u00f6lge idare mahkemelerinin verdikleri kararlar, ba\u015fka kanunlarda aksine h\u00fck\u00fcm bulunsa dahi Dan\u0131\u015ftay\u2019da, karar\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde temyiz edilebilir.<\/p>\n<p><strong><em>Temyiz:<\/em><\/strong><\/p>\n<p><strong><em>Madde 46 \u2013 (De\u011fi\u015fik: 18\/6\/2014-6545\/20 md.)<\/em><\/strong><\/p>\n<p><em>Dan\u0131\u015ftay dava dairelerinin nihai kararlar\u0131 ile b\u00f6lge idare mahkemelerinin a\u015fa\u011f\u0131da say\u0131lan davalar hakk\u0131nda verdikleri kararlar, ba\u015fka kanunlarda aksine h\u00fck\u00fcm bulunsa dahi Dan\u0131\u015ftayda, karar\u0131n tebli\u011finden itibaren otuz g\u00fcn i\u00e7inde temyiz edilebilir:<\/em><\/p>\n<p><em>a) D\u00fczenleyici i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131.<\/em><\/p>\n<p><strong><em>b) Konusu y\u00fcz bin T\u00fcrk liras\u0131n\u0131 a\u015fan vergi davalar\u0131, tam yarg\u0131 davalar\u0131 ve idari i\u015flemler hakk\u0131nda a\u00e7\u0131lan davalar.<\/em><\/strong><\/p>\n<p><em>c) Belli bir meslekten, kamu g\u00f6revinden veya \u00f6\u011frencilik stat\u00fcs\u00fcnden \u00e7\u0131kar\u0131lma sonucunu do\u011furan i\u015flemlere kar\u015f\u0131 a\u00e7\u0131lan iptal davalar\u0131.<\/em><\/p>\n<p><em>\u2026<\/em><\/p>\n<p>\u00d6nceki b\u00f6l\u00fcmlerde belirtilen Ek 1. madde h\u00fckm\u00fc ve yeniden de\u011ferleme oran\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda d\u00fczenlemedeki 100 bin TL tutar\u0131n, <strong>2017 y\u0131l\u0131nda 103 bin TL<\/strong> (%3,83) olarak, <strong>2018 y\u0131l\u0131nda da 117 bin TL<\/strong> (%14,47)\u00a0olarak uygulanaca\u011f\u0131 sonucuna var\u0131lmaktad\u0131r.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<th width=\"363\">\n<p style=\"text-align: center;\"><strong>Davan\u0131n A\u00e7\u0131ld\u0131\u011f\u0131 Y\u0131l\/Hesaplama Verileri<\/strong><\/p>\n<\/th>\n<th width=\"138\">\n<p style=\"text-align: center;\"><strong>Ge\u00e7erli Had \/ Hesaplama Verileri<\/strong><\/p>\n<\/th>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2016 Y\u0131l\u0131 Tutar\u0131 (\u0130lk Uygulama Y\u0131l\u0131) <\/strong><\/td>\n<td width=\"138\"><strong>100.000,00 TL<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"363\">2016 Y\u0131l\u0131 Yeniden De\u011ferleme Oran\u0131<\/td>\n<td width=\"138\">3,83%<\/td>\n<\/tr>\n<tr>\n<td width=\"363\">De\u011ferlenmi\u015f Tutar<\/td>\n<td width=\"138\">103.830,00 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2017 Y\u0131l\u0131 Tutar\u0131 <\/strong>(<em>Bin TL&#8217;yi A\u015fmayan Tutar Dikkate Al\u0131nmaz<\/em>)<\/td>\n<td width=\"138\"><strong>103.000,00 TL<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"363\">2017 Y\u0131l\u0131 Yeniden De\u011ferleme Oran\u0131<\/td>\n<td width=\"138\">14,47%<\/td>\n<\/tr>\n<tr>\n<td width=\"363\">De\u011ferlenmi\u015f Tutar<\/td>\n<td width=\"138\">117.904,10 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"363\"><strong>2018 Y\u0131l\u0131 Tutar\u0131 <\/strong>(<em>Bin TL&#8217;yi A\u015fmayan Tutar Dikkate Al\u0131nmaz<\/em>)<\/td>\n<td width=\"138\"><strong>117.000,00 TL<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Burada bir hususun alt\u0131n\u0131n \u00e7izilmesi gerekmektedir. T\u00fcrkiye Adalet Akademisinin web sitesinde yer alan \u201cVergi Yarg\u0131s\u0131nda G\u00fcncel Uygulamalar ve Sorunlar Semineri (11-13 Aral\u0131k 2017-Ankara) Ders Notlar\u0131\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 3. Sunumunda (sunuma ili\u015fkin k\u0131sa bilgi sonraki b\u00f6l\u00fcmde yer al\u0131yor) temyize esas tutar\u0131n hangi tarihe g\u00f6re belirlenece\u011fi konusunda a\u015fa\u011f\u0131daki sonuca ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><em>\u201d<\/em><em>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 46\u2019nc\u0131 maddesinde belirtilen <strong>y\u00fczbin T\u00fcrk Liras\u0131<\/strong> \u2026 tutar\u0131n\u0131n hangi tarih itibar\u0131yla uygulanaca\u011f\u0131 konusuna ili\u015fkin olarak;<\/em><\/p>\n<p><em>\u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/p>\n<p><em>2- \u201c<strong>\u0130ST\u0130NAF KARAR TAR\u0130H\u0130\u201d<\/strong>nde ge\u00e7erli olan s\u0131n\u0131r\u0131n dikkate al\u0131nmas\u0131;\u201d<\/em><\/p>\n<p><strong>Buna g\u00f6re temyizde, dava a\u00e7\u0131lma tarihi de\u011fil, istinaf karar tarihindeki s\u0131n\u0131r dikkate al\u0131nmal\u0131d\u0131r.<\/strong><\/p>\n<p><strong>Temyiz yoluna ba\u015fvurulmu\u015f olmas\u0131, y\u00fcr\u00fctmeyi durdurmaz. Y\u00fcr\u00fctmenin durdurulmas\u0131 talep edilmelidir.<\/strong><\/p>\n<p><strong>d.Yeniden De\u011ferleme Uygulamas\u0131n\u0131n Ba\u015flad\u0131\u011f\u0131 Y\u0131l Sorunu \u00dczerine<\/strong><\/p>\n<p>\u00d6nceki b\u00f6l\u00fcmlerde belirtildi\u011fi \u00fczere \u0130dari Yarg\u0131lama Usul\u00fc Kanununun Ek 1. maddesi uyar\u0131nca, Kanunda \u00f6ng\u00f6r\u00fclen parasal s\u0131n\u0131rlar; her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n, o y\u0131l i\u00e7in Vergi Usul Kanununun m\u00fckerrer 298. maddesi h\u00fck\u00fcmleri uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz.<\/p>\n<p>Yeniden de\u011ferleme uygulamas\u0131n\u0131n hangi tarihten (y\u0131ldan) ba\u015flayaca\u011f\u0131 konusunda teredd\u00fctler bulunmaktad\u0131r. Yasal d\u00fczenlemenin yap\u0131ld\u0131\u011f\u0131 2014 y\u0131l\u0131 m\u0131, uygulamaya ba\u015fland\u0131\u011f\u0131 2016 y\u0131l\u0131 m\u0131? Bize g\u00f6re 2016 y\u0131l\u0131 dikkate al\u0131narak yeniden de\u011ferlemenin ilk y\u0131l\u0131 2017 y\u0131l\u0131 olmal\u0131d\u0131r. \u00c7\u00fcnk\u00fc Ge\u00e7ici 8. madde de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fc \u00f6zel olarak belirlemi\u015ftir: <em>\u201cGe\u00e7ici Madde 8 \u2013 (Ek: 18\/6\/2014-6545\/27 md.) \u0130vedi yarg\u0131lama usul\u00fc hari\u00e7 olmak \u00fczere bu Kanunla idari yarg\u0131da kanun yollar\u0131na ili\u015fkin getirilen h\u00fck\u00fcmler, 2576 say\u0131l\u0131 Kanunun, bu Kanunla de\u011fi\u015fik 3 \u00fcnc\u00fc maddesine g\u00f6re kurulan b\u00f6lge idare mahkemelerinin t\u00fcm yurtta g\u00f6reve ba\u015flayacaklar\u0131 tarihten sonra verilen kararlar hakk\u0131nda uygulan\u0131r\u2026\u201d<\/em><\/p>\n<p>7.11.2015 Tarihli Resmi Gazetede yay\u0131mlanan \u00a0B\u00f6lge Adliye Mahkemeleri ve B\u00f6lge \u0130dare Mahkemelerinin T\u00fcm Yurtta G\u00f6reve Ba\u015flayacaklar\u0131 Tarihe \u0130li\u015fkin Karar ile 5235 say\u0131l\u0131 Adli Yarg\u0131 \u0130lk Derece Mahkemeleri ile B\u00f6lge Adliye Mahkemelerinin Kurulu\u015f, G\u00f6rev ve Yetkileri Hakk\u0131nda Kanunun 25 ve ge\u00e7ici 2 nci maddeleri uyar\u0131nca kurulan ve yarg\u0131 \u00e7evreleri belirlenen b\u00f6lge adliye mahkemeleri ile; 2576 say\u0131l\u0131 B\u00f6lge \u0130dare Mahkemeleri, \u0130dare Mahkemeleri ve Vergi Mahkemelerinin Kurulu\u015fu ve G\u00f6revleri Hakk\u0131nda Kanunun 2 ve ge\u00e7ici 20 nci maddeleri uyar\u0131nca kurulan ve yarg\u0131 \u00e7evreleri belirlenen b\u00f6lge idare mahkemelerinin,\u00a020\/07\/2016 tarihinde t\u00fcm yurtta\u00a0g\u00f6reve ba\u015flayaca\u011f\u0131 duyurulmu\u015ftur. B\u00f6ylece idari yarg\u0131da istinaf, 2016 y\u0131l\u0131nda ba\u015flam\u0131\u015ft\u0131r.<\/p>\n<p>Ayr\u0131ca T\u00fcrkiye Adalet Akademisinin web sitesinde yer alan<em>\u201cVergi Yarg\u0131s\u0131nda G\u00fcncel Uygulamalar ve Sorunlar Semineri (11-13 Aral\u0131k 2017-Ankara) Ders Notlar\u0131<\/em>\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 3. Sunumunda, \u201c<em>\u00d6zel G\u00fcndem<\/em>\u201d g\u00f6r\u00fc\u015fmelerinin Sn. Mahmut VURAL\u2019\u0131n 25.9.2017\u2019de Dan\u0131\u015ftay Ba\u015fkanvekili olarak se\u00e7ilmesi \u00fczerine sistematik bir bi\u00e7imde hayata ge\u00e7irildi\u011fi, s\u00f6z konusu uygulamayla, genel itibar\u0131yla Dan\u0131\u015ftay\u2019\u0131n (\u00f6zelde vergi dava dairelerinin) kar\u015f\u0131la\u015ft\u0131\u011f\u0131 ve farkl\u0131 uygulamalar sonucunda ortaya \u00e7\u0131kabilecek olumsuzluklar\u0131 gidermek, (\u00f6zellikle usuli konularda ) uygulama birli\u011fini sa\u011flamak ama\u00e7land\u0131\u011f\u0131 belirtildikten sonra sunumun sonu\u00e7 k\u0131sm\u0131nda yeniden de\u011ferlenmi\u015f tutar\u0131m\u0131z\u0131 teyit edecek a\u015fa\u011f\u0131daki ifadeler yer almaktad\u0131r.<\/p>\n<p><em>\u201c<\/em><em>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanununun 46\u2019nc\u0131 maddesinde belirtilen <strong>y\u00fczbin T\u00fcrk Liras\u0131<\/strong> ile bu tutar\u0131n yeniden de\u011ferleme oran\u0131 uygulanarak belirlenen tutar\u0131n\u0131n hangi tarih itibar\u0131yla uygulanaca\u011f\u0131 konusuna ili\u015fkin olarak;<\/em><\/p>\n<p><em>1- <strong>2017 y\u0131l\u0131nda 103.000 T\u00fcrk Liral\u0131k <\/strong>tutar\u0131n esas al\u0131nmas\u0131,\u201d<\/em><\/p>\n<p><strong>e. \u00d6zet Tablo<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th rowspan=\"2\" width=\"208\"><strong>2018 Y\u0131l\u0131nda A\u00e7\u0131lacak Davalarda<\/strong><\/th>\n<th colspan=\"3\" width=\"415\">\n<p style=\"text-align: center;\"><strong>Dava Konusu Tutar<\/strong><\/p>\n<\/th>\n<\/tr>\n<tr>\n<th width=\"132\"><strong>5.000 TL\u2019yi Ge\u00e7meyen<\/strong><\/th>\n<th width=\"142\"><strong>5.000 TL\u2019nin \u00dcst\u00fc Ancak 117.000 TL\u2019yi A\u015fmayan<\/strong><\/th>\n<th width=\"141\"><strong>117.000 TL\u2019yi A\u015fan<\/strong><\/th>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>\u0130lk Derece: <\/strong>Vergi Mahkemesi Karar\u0131 Kesin mi?<\/td>\n<td width=\"132\">Evet<\/td>\n<td width=\"142\">Hay\u0131r<\/td>\n<td width=\"141\">Hay\u0131r<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>\u0130stinaf: <\/strong>B\u00f6lge \u0130dare Mahkemesine \u0130stinaf Ba\u015fvurusu Yap\u0131labilir mi?<\/td>\n<td width=\"132\">Hay\u0131r<\/td>\n<td width=\"142\">Evet<\/td>\n<td width=\"141\">Evet<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>Temyiz: <\/strong>B\u00f6lge \u0130dare Mahkemesi Karar\u0131 Dan\u0131\u015ftay\u2019a Temyize G\u00f6t\u00fcr\u00fclebilir mi?<\/td>\n<td width=\"132\">Hay\u0131r<\/td>\n<td width=\"142\">Hay\u0131r<\/td>\n<td width=\"141\">Evet<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Son olarak unutulmamal\u0131d\u0131r ki<\/strong>, kesinle\u015fen kararlar i\u00e7in, Anayasada g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f temel hak ve \u00f6zg\u00fcrl\u00fcklerinden, Avrupa \u0130nsan Haklar\u0131 S\u00f6zle\u015fmesi ve buna ek T\u00fcrkiye\u2019nin taraf oldu\u011fu protokoller kapsam\u0131ndaki herhangi birinin kamu g\u00fcc\u00fc taraf\u0131ndan, ihlal edildi\u011fi iddias\u0131yla Anayasa Mahkemesine ba\u015fvurulabilir. Kesinle\u015fme \u00f6nemlidir. \u015e\u00f6yle ki, ihlale neden oldu\u011fu ileri s\u00fcr\u00fclen i\u015flem, eylem ya da ihmal i\u00e7in idari ve yarg\u0131sal ba\u015fvuru yollar\u0131n\u0131n tamam\u0131n\u0131n bireysel ba\u015fvuru yap\u0131lmadan \u00f6nce t\u00fcketilmi\u015f olmas\u0131 gerekir.<\/p>\n<div class=\"mom_hr mom_hr_square hr_icon_left\" style=\"\"><span class=\"mom_inner_hr\"><i><\/i><\/span><\/div>\n<p>[1] \u0130stinaf, ilk derece mahkemelerinin hen\u00fcz kesinle\u015fmemi\u015f son kararlar\u0131n\u0131n hem maddi hem de hukuki y\u00f6nden denetlenerek, hukuka ayk\u0131r\u0131l\u0131klar\u0131 gidermek i\u00e7in kabul edilmi\u015f bir ola\u011fan kanun yoludur.<\/p>\n<p>[2] Dan\u0131\u015ftay veya idari mahkemeler, idari i\u015flemin uygulanmas\u0131 halinde telafisi g\u00fc\u00e7 veya imk\u00e2ns\u0131z zararlar\u0131n do\u011fmas\u0131 ve idari i\u015flemin a\u00e7\u0131k\u00e7a hukuka ayk\u0131r\u0131 olmas\u0131 \u015fartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi durumunda, daval\u0131 idarenin savunmas\u0131 al\u0131nd\u0131ktan veya savunma s\u00fcresi ge\u00e7tikten sonra gerek\u00e7e g\u00f6stererek y\u00fcr\u00fctmenin durdurulmas\u0131na karar verebilirler.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"38247\" style=\" \"> \t\t\t\t\t \t\t \t<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2018 \u0130stinaf Yolu ve Temyiz Etme Tutar Hadleri Emrah AYG\u00dcL Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i emrah.aygul@erisymm.com Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n yarg\u0131 yolu ile \u00e7\u00f6z\u00fcm\u00fcnde uyu\u015fmazl\u0131k konusu tutar, ilk derece (vergi) mahkemesinin aleyhe kararlar\u0131 i\u00e7in istinaf yolu ba\u015fvurusu ve aleyhe istinaf kararlar\u0131 i\u00e7in temyiz ba\u015fvuru hakk\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Tutara g\u00f6re vergi davalar\u0131 tek, iki ya da \u00fc\u00e7 a\u015famal\u0131&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2018 Y\u0131l\u0131nda A\u00e7\u0131lacak Vergi Davalar\u0131nda \u0130stinaf Yolu ve Verilen \u0130stinaf Kararlar\u0131n\u0131 Temyiz Etme Tutar Hadleri &#8211; Emrah AYG\u00dcL, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2018 Y\u0131l\u0131nda A\u00e7\u0131lacak Vergi Davalar\u0131nda \u0130stinaf Yolu ve Verilen \u0130stinaf Kararlar\u0131n\u0131 Temyiz Etme Tutar Hadleri &#8211; Emrah AYG\u00dcL, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"2018 \u0130stinaf Yolu ve Temyiz Etme Tutar Hadleri Emrah AYG\u00dcL Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i emrah.aygul@erisymm.com Vergi uyu\u015fmazl\u0131klar\u0131n\u0131n yarg\u0131 yolu ile \u00e7\u00f6z\u00fcm\u00fcnde uyu\u015fmazl\u0131k konusu tutar, ilk derece (vergi) mahkemesinin aleyhe kararlar\u0131 i\u00e7in istinaf yolu ba\u015fvurusu ve aleyhe istinaf kararlar\u0131 i\u00e7in temyiz ba\u015fvuru hakk\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Tutara g\u00f6re vergi davalar\u0131 tek, iki ya da \u00fc\u00e7 a\u015famal\u0131&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/\" \/>\n<meta property=\"og:site_name\" content=\"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-03T05:45:06+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"12 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/\",\"name\":\"Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"description\":\"E\\u011fitim &amp; Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.bastasdanismanlik.com.tr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/#webpage\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/\",\"name\":\"2018 Y\\u0131l\\u0131nda A\\u00e7\\u0131lacak Vergi Davalar\\u0131nda \\u0130stinaf Yolu ve Verilen \\u0130stinaf Kararlar\\u0131n\\u0131 Temyiz Etme Tutar Hadleri &#8211; Emrah AYG\\u00dcL, YMM - Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"isPartOf\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\"},\"datePublished\":\"2018-01-03T05:45:06+00:00\",\"dateModified\":\"2018-01-03T05:45:06+00:00\",\"author\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri-emrah-aygul-ymm\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.bastasdanismanlik.com.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2018 Y\\u0131l\\u0131nda A\\u00e7\\u0131lacak Vergi Davalar\\u0131nda \\u0130stinaf Yolu ve Verilen \\u0130stinaf Kararlar\\u0131n\\u0131 Temyiz Etme Tutar Hadleri &#8211; Emrah AYG\\u00dcL, YMM\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3415"}],"collection":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/comments?post=3415"}],"version-history":[{"count":0,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3415\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/media?parent=3415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/categories?post=3415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/tags?post=3415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}