T.C. JUDICIARY

11th Criminal Chamber

Basis: 2002/5109

Decision: 2002/6193

Date of Decision: 24.06.2002

OFFENSE AGAINST 213 NUMBERED TAX PROCEDURE LAW

SUMMARY: It is understood that the defendant used the invoices obtained from Ö... Ticaret for the goods and services received from other taxpayers, the defendant's defense that “I did not know that the invoices were forged” is not acceptable since the defendant did not receive the goods and services subject to the invoices from Ö... Ticaret, and the court accepted that the goods and services subject to the invoices were received from other taxpayers. Trade, the defendant's defense that “I did not know that the invoices were forged” was not acceptable and the court accepted that the goods and services subject to the invoices were purchased from other taxpayers, it is a mistake not to consider that the defendant should be convicted considering that the use of the invoices in each taxation period in a calendar year also requires the application of the succession provision.

(213 S. K. m. 359) (YCGK 05.03.2002 T. 2002/11-28 E. 2002/179 K.)

No. 213 at the end of the trial of the defendant O... E. for the offense of opposing the Tax Procedure Law: The review of the verdict dated 9.5.2001 and numbered 2000/172 Main, 2001/123 Decision given by ISTANBUL 7th Assize Criminal Court on his acquittal was requested by the defendant's attorney and the case documents were sent to the department with the notification of the Chief Public Prosecutor's Office dated 24.4.2002 requesting reversal, and the necessity was examined and discussed:

In the event that the purchase made without an invoice is documented with the invoice of another taxpayer, the invoice must be accepted as forged due to the absence of a real purchase of goods and services between the issuer and the recipient of the invoice, the defendant is the representative of P.... ...., .... Ltd., of which the defendant is the representative, and the smuggling crime and tax inspection reports issued about Ö.. According to the determinations in the Tax Technique Report dated 6.12.1999 and numbered 42, it is understood that the defendant used the invoices obtained from Ö... Ticaret for the goods and services received from other taxpayers, and since the defendant did not receive the goods and services subject to the invoices from Ö... Trade, the defendant's defense that “I did not know that the invoices were forged” is not acceptable, it is accepted by the court that the goods and services subject to the invoices were received from other taxpayers, and with the entire file scope, the crime attributed to the defendant has occurred in terms of all its elements. As explained in the decision dated 3.2002 and numbered 28/179 of the General Assembly of the Supreme Court of Criminal Appeals, the use of each taxation period in a calendar year also requires the application of the provision of succession, the defendant should be convicted, but the decision to acquit the defendant on the grounds that there is no criminal intent,

Since it is contrary to the law and the appeals of the defendant's attorney have been deemed appropriate in this respect, it was unanimously decided on 24.06.2002 that the verdict be DISMISSED in accordance with Article 321 of the Code of Criminal Procedure, as requested.