{"id":6966,"date":"2021-11-29T09:00:00","date_gmt":"2021-11-29T06:00:00","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=6966"},"modified":"2022-12-08T10:36:02","modified_gmt":"2022-12-08T07:36:02","slug":"2023-istinaf-temyiz-siniri","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/2023-istinaf-temyiz-siniri\/","title":{"rendered":"2023 Appeal & Cassation Limit"},"content":{"rendered":"
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\"2023
2023 Appeal & Cassation Limit<\/figcaption><\/figure>\n<\/div>\n\n\n

2023 \u0130stinaf & Temyiz S\u0131n\u0131r\u0131 | \u0130zmir Avukat<\/strong><\/p>\n\n\n\n

24 Kas\u0131m 2022 tarihinde Resmi Gazetede yay\u0131nlanan Vergi Usul Kanunu Genel tebli\u011fi (S\u0131ra No:542) ile vergi, har\u00e7 ve ceza tutarlar\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 2022 y\u0131l\u0131 i\u00e7in %<\/strong>122,93 (y\u00fcz yirmi iki virg\u00fcl doksan \u00fc\u00e7) olarak tespit edilmi\u015ftir.<\/p>\n\n\n\n

\u0130lgili yarg\u0131lama s\u0131n\u0131rlar\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca tespit ve il\u00e2n edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulan\u0131r. Bu suretle idar\u00ee para cezas\u0131n\u0131n hesab\u0131nda bir T\u00fcrk Liras\u0131n\u0131n k\u00fcsuru dikkate al\u0131nmaz.<\/p>\n\n\n\n

Bu orana g\u00f6re 2023 y\u0131l\u0131 parasa s\u0131n\u0131rlar\u0131nda a\u015fa\u011f\u0131da g\u00f6sterildi\u011fi \u015fekilde art\u0131\u015fa gidilmi\u015ftir.<\/p>\n\n\n\n

2023 Appeal & Cassation Limit<\/mark><\/strong><\/h2>\n\n\n\n
<\/th>\u0130ST\u0130NAF<\/span><\/th> \u0130ST\u0130NAF<\/span> <\/th>TEMY\u0130Z<\/span><\/th> TEMY\u0130Z<\/span> <\/th><\/tr><\/thead>
Mahkeme<\/strong><\/td>Yasal Dayanak & S\u00fcre<\/strong><\/td> 01.01.2023 Tarihinden \u0130tibaren<\/strong> <\/td>Yasal Dayanak & S\u00fcre<\/strong><\/td> 01.01.2023 Tarihinden \u0130tibaren<\/strong> <\/td><\/tr>
\u0130cra Hukuk Mahkemeleri<\/span><\/strong><\/td>Enforcement and Bankruptcy Law<\/a> Madde 363 \/ 10 G\u00fcn<\/td>41.710 \u2013 TL\u2019<\/strong>yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/td>Enforcement and Bankruptcy Law <\/a>Madde 364 \/ 2 Hafta<\/td>238.730<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr>
Labor Courts<\/span><\/strong><\/td>7036 Say\u0131l\u0131 \u0130\u015f Mahkemeleri Kanunu<\/a> Madde 7 \/ 2 Hafta<\/td>17.830 <\/strong>\u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/td>7036 Say\u0131l\u0131 \u0130\u015f Mahkemeleri Kanunu<\/a> Madde 7 \/ 2 Hafta<\/td>238.730<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr>
Asliye Hukuk, Aile, T\u00fcketici, Sulh Hukuk ve Kadastro Mahkemeleri<\/span><\/strong><\/td>Law No. 6100 on Civil Procedure<\/a> Madde 341 ve 345 \/ 2 Hafta<\/td> 17.830 <\/strong> <\/strong>\u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/strong><\/td>Law No. 6100 on Civil Procedure<\/a> Madde 361 ve 362 \/ 2 Hafta<\/td>238.730<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr>
\u0130dare & Vergi Mahkemeleri<\/strong><\/td>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu Madde 45<\/td>20.060- TL <\/strong>a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir.<\/td>2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu Madde 46<\/td>581.840 – TL’<\/strong>yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir.<\/td><\/tr><\/tbody><\/table>
\u0130stinaf ve temyiz edilebilirlik s\u0131n\u0131rlar\u0131 ve s\u00fcreleri h\u00fckm\u00fcn verildi\u011fi tarihe g\u00f6re de\u011fi\u015fmektedir.<\/span><\/em><\/figcaption><\/figure>\n\n\n\n

2022 \u0130stinaf & Temyiz S\u0131n\u0131r\u0131<\/mark><\/strong><\/h2>\n\n\n\n
<\/th>\u0130ST\u0130NAF<\/span><\/th> \u0130ST\u0130NAF<\/span> <\/th>TEMY\u0130Z<\/span><\/th> TEMY\u0130Z<\/span> <\/th><\/tr><\/thead>
Mahkeme<\/strong><\/td>Yasal Dayanak & S\u00fcre<\/strong><\/td> 01.01.2022 Tarihinden \u0130tibaren<\/strong> <\/td>Yasal Dayanak & S\u00fcre<\/strong><\/td> 01.01.2022 Tarihinden \u0130tibaren<\/strong> <\/td><\/tr>
\u0130cra Hukuk Mahkemeleri<\/span><\/strong><\/td>Enforcement and Bankruptcy Law<\/a> Madde 363 \/ 10 G\u00fcn<\/td>18.710 \u2013 TL\u2019<\/strong>yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/td>Enforcement and Bankruptcy Law <\/a>Madde 364 \/ 2 Hafta<\/td>107.090<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr>
Labor Courts<\/span><\/strong><\/td>7036 Say\u0131l\u0131 \u0130\u015f Mahkemeleri Kanunu<\/a> Madde 7 \/ 2 Hafta<\/td>8.000 <\/strong>\u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/td>7036 Say\u0131l\u0131 \u0130\u015f Mahkemeleri Kanunu<\/a> Madde 7 \/ 2 Hafta<\/td> 107.090<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr>
Asliye Hukuk, Aile, T\u00fcketici, Sulh Hukuk ve Kadastro Mahkemeleri<\/span><\/strong><\/td>Law No. 6100 on Civil Procedure<\/a> Madde 341 ve 345 \/ 2 Hafta<\/td> 8.000 <\/strong>\u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in istinaf kanun yoluna gidilebilir. <\/strong><\/td>Law No. 6100 on Civil Procedure<\/a> Madde 361 ve 362 \/ 2 Hafta<\/td> 107.090<\/strong> \u2013 TL\u2019yi a\u015fan uyu\u015fmazl\u0131klar i\u00e7in temyiz kanun yoluna gidilebilir. <\/td><\/tr><\/tbody><\/table>
\u0130stinaf ve temyiz edilebilirlik s\u0131n\u0131rlar\u0131 ve s\u00fcreleri h\u00fckm\u00fcn verildi\u011fi tarihe g\u00f6re de\u011fi\u015fmektedir.<\/span><\/em><\/figcaption><\/figure>\n\n\n\n

Eski Tarihli Parasal S\u0131n\u0131rlar<\/h2>\n\n\n\n
Y\u0131l<\/strong><\/th>\u0130stinaf S\u0131n\u0131r\u0131<\/strong><\/th>Temyiz S\u0131n\u0131r\u0131<\/strong><\/th>Temyizde Suru\u015fma S\u0131n\u0131r\u0131<\/strong><\/th><\/tr><\/thead>
01.10.2011- 02.12.2016<\/strong><\/td>1.500 TL<\/td>25.000 TL<\/td>60.000 TL<\/td><\/tr>
02.12.2016- 31.12.2016<\/strong><\/td>3.000 TL<\/td>40.000 TL<\/td>60.000 TL<\/td><\/tr>
2017<\/strong><\/td>3.110 TL<\/td>41.530 TL<\/td>62.290 TL<\/td><\/tr>
2018<\/strong><\/td>3.560 TL<\/td>47.530 TL<\/td>71.300 TL<\/td><\/tr>
2019<\/strong><\/td>4.400 TL<\/td>58.800 TL<\/td>88.210 TL<\/td><\/tr>
2020<\/strong><\/td>5.390 TL<\/td>72.070 TL<\/td>108.120 TL<\/td><\/tr>
2021<\/strong><\/td>5.880 TL<\/td>78.630 TL<\/td>117.960 TL<\/td><\/tr>
2022<\/strong><\/td>8.000 TL<\/td>107.090 TL<\/td>160.660 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Senede Kar\u015f\u0131 Tan\u0131kla \u0130spat Yasa\u011f\u0131<\/strong><\/h2>\n\n\n\n

Hukuk Muhakemeleri Kanunu kapsam\u0131nda senede ba\u011fl\u0131 her \u00e7e\u015fit iddiaya kar\u015f\u0131 ileri s\u00fcr\u00fclen ve senedin h\u00fck\u00fcm ve kuvvetini ortadan kald\u0131racak veya azaltacak nitelikte bulunan hukuki i\u015flemler ikibinbe\u015fy\u00fcz T\u00fcrk Liras\u0131ndan (2023 y\u0131l\u0131 i\u00e7in 14.800<\/strong> TL<\/strong>) az bir miktara ait olsa bile tan\u0131kla ispat olunamaz. (Madde 201) S\u00f6z konusu kanun maddesinde yer verilen de\u011fer her y\u0131l g\u00fcncellenmektedir.<\/p>\n\n\n\n

2017<\/strong><\/td>2018<\/strong><\/td>2019<\/strong><\/td>2020<\/strong><\/td>2021<\/strong><\/td>2022<\/strong><\/td>2023<\/strong><\/td><\/tr>
2.590 TL<\/td>2.960 TL<\/td>3.660 TL<\/td>4.480 TL<\/td>4.880 TL<\/td>6.640 TL<\/strong><\/td>14.800 TL<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Hukuki dan\u0131\u015fmanl\u0131k almak i\u00e7in Contact <\/span><\/a>page.<\/p>\n\n\n\n

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