{"id":1573,"date":"2025-03-29T16:07:32","date_gmt":"2025-03-29T13:07:32","guid":{"rendered":"https:\/\/karakoyymm.com\/?p=1573"},"modified":"2025-03-29T16:07:32","modified_gmt":"2025-03-29T13:07:32","slug":"parfum-ve-kolonya-ayrimindaki-teknik-belirsizligin-olusturdugu-vergi-kacagi","status":"publish","type":"post","link":"https:\/\/karakoyymm.com\/?p=1573","title":{"rendered":"Parf\u00fcm Ve Kolonya Ayr\u0131m\u0131ndaki Teknik Belirsizli\u011fin Olu\u015fturdu\u011fu Vergi Ka\u00e7a\u011f\u0131"},"content":{"rendered":"\n

\u00d6zel T\u00fcketim Vergisi (\u00d6TV)  Kanunun[1]<\/a> 1\/c maddesine g\u00f6re, kanuna ekli IV say\u0131l\u0131 listelerdeki mallar\u0131n ithalat\u0131 veya imal ya da in\u015fa edenler taraf\u0131ndan teslimi bir defaya mahsus olmak \u00fczere \u00f6zel t\u00fcketim vergisine t\u00e2bidir. Kanuna ekli IV say\u0131l\u0131 listede ise parf\u00fcm, kolonya gibi kozmetik \u00fcr\u00fcnlerin yan\u0131 s\u0131ra \u00e7e\u015fitli l\u00fcks ve dayan\u0131kl\u0131 t\u00fcketim mallar\u0131 yer almaktad\u0131r. S\u00f6z konusu listede GT\u0130P numaralar\u0131yla yer alan \u00fcr\u00fcnlerin hangi vergi oran\u0131nda \u00d6TV\u2019ye tabi oldu\u011fu belirtilmektedir. S\u00f6z konusu listede 3303.00 GT\u0130P numaras\u0131yla yer alan parf\u00fcmler ve tuvalet sular\u0131n\u0131n y\u00fczde 20 oran\u0131nda \u00d6TV\u2019ye tabi oldu\u011fu yine ayn\u0131 sat\u0131rda 3303.00.90.00.11 GT\u0130P numaras\u0131yla Kolonyalar\u0131n ise parantez i\u00e7inde \u00d6TV\u2019ye tabi olmad\u0131\u011f\u0131 belirtilmi\u015ftir. Bu \u00e7er\u00e7evede teknik olarak Maliye ve G\u00fcmr\u00fck \u0130daresi taraf\u0131ndan parf\u00fcm ve kolonya \u00fcr\u00fcnlerinin net ayr\u0131m\u0131 ortaya koyulmam\u0131\u015ft\u0131r. Bu durum ise baz\u0131 parf\u00fcm \u00fcr\u00fcnlerinin kolonya veya parf\u00fcml\u00fc kolonya vasf\u0131nda tan\u0131mlanarak \u00d6TV\u2019siz sat\u0131\u015fa tabi tutulmas\u0131na ve \u00d6TV ile \u00d6TV \u00fczerinden hesaplanan Katma de\u011fer Vergisi (KDV) kayb\u0131na neden olmaktad\u0131r.<\/p>\n\n\n\n

Anahtar kelimeler<\/strong>: Parf\u00fcm, Kolonya, Esans Yo\u011funlu\u011fu, Vergi Kayb\u0131, Parf\u00fcml\u00fc Kolonya,<\/p>\n\n\n\n

G\u0130R\u0130\u015e<\/strong><\/p>\n\n\n\n

\u0130lk bak\u0131\u015fta veya incelemede birbirinden ay\u0131rt edilemeyecek \u015fekilde benzerlik g\u00f6sterip biri vergiye tabi olup biri vergi d\u0131\u015f\u0131 b\u0131rak\u0131lan veya farkl\u0131 vergi oranlar\u0131na tabi olup ayn\u0131 te\u015fekk\u00fclde imal edilip sat\u0131lan \u00fcr\u00fcnler vergi kay\u0131p ka\u00e7a\u011f\u0131na sebebiyet vermektedir. \u015e\u00f6yle ki, teknik \u00e7er\u00e7evede esans oran\u0131 baz\u0131nda net \u00e7izgileri olmayan parf\u00fcm \u00fcr\u00fcnleri, kolonyan\u0131n \u00d6TV d\u0131\u015f\u0131nda tutulmas\u0131ndan dolay\u0131 \u201cparf\u00fcml\u00fc kolonya (EDC Parf\u00fcm)\u201d \u015feklinde isimlendirilerek kolonya kategorisinde \u00d6TV\u2019siz sat\u0131\u015f\u0131na ve Mali idarenin vergi gelir kayb\u0131na kap\u0131 aralamaktad\u0131r.<\/p>\n\n\n\n

            1.PARF\u00dcM VE KOLONYA\u2019NIN \u00d6TV KANUNUNDAK\u0130 YER\u0130<\/strong><\/p>\n\n\n\n

\u00d6TV Kanununun 1\/1. maddesine g\u00f6re, kanuna ekli IV say\u0131l\u0131 listedeki mallar\u0131n ithalat\u0131 veya imal ya da in\u015fa edenler taraf\u0131ndan teslimi ile \u00d6TV uygulanmadan \u00f6nce m\u00fczayede yoluyla sat\u0131\u015f\u0131 bir defaya mahsus olmak \u00fczere \u00d6TV’ye tabi tutulmu\u015ftur. Mezk\u00fbr kanunun 4\/1-a maddesinde, IV say\u0131l\u0131 listedeki mallar i\u00e7in \u00d6TV’nin m\u00fckellefi, bu mallar\u0131 imal, in\u015fa veya ithal edenler ile bu mallar\u0131n m\u00fczayede yoluyla sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler oldu\u011fu belirtilmi\u015ftir. Yine ayn\u0131 kanunun 12\/1. maddesinde ise s\u00f6z konusu ekli listelerde yer alan mallar\u0131n kar\u015f\u0131lar\u0131nda belirtilen tutar ve\/veya oranlarda \u00f6zel t\u00fcketim vergisi al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

            Ayr\u0131ca mezk\u00fbr kanunun 1\/2 maddesinde, kanuna ekli listelerde yer alan mallar\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde tan\u0131mlanan e\u015fyalar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup, bu nedenle kanuna ekli listelerde \u00d6TV kapsam\u0131na al\u0131nan mallar T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde s\u0131n\u0131fland\u0131r\u0131ld\u0131klar\u0131 g\u00fcmr\u00fck tarife istatistik pozisyon (GT\u0130P) numaralar\u0131 itibariyle yer verilmi\u015ftir.<\/p>\n\n\n\n

            Bu kapsamda, Kanuna ekli IV say\u0131l\u0131 liste uyar\u0131nca, 3303.00 tarife pozisyonu kapsam\u0131ndaki parf\u00fcmler ve tuvalet sular\u0131n\u0131n 3303.00.90.00.11 GT\u0130P numaral\u0131 Kolonyalar hari\u00e7 olacak \u015fekilde ithali ve imalat\u00e7\u0131lar\u0131 taraf\u0131ndan yurt i\u00e7indeki teslimi %20 oran\u0131nda \u00d6TV’ye tabidir. Dolay\u0131s\u0131yla parf\u00fcmler T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 3303.00.10.00.00 tarife pozisyonunda %20 oran\u0131nda \u00d6TV\u2019ye tabi iken ayn\u0131 cetvelin 3303.00.90.00.11 tarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lan kolonyalar ise \u00d6TV’nin konusu kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/p>\n\n\n\n

            2.PARF\u00dcM VE KOLONYA \u00dcR\u00dcN\u00dcN\u00dcN TEKN\u0130K OLARAK AYRIMI<\/strong><\/p>\n\n\n\n

            2.1.\u015eirketler Ve Kullan\u0131c\u0131lar Taraf\u0131ndan Kabul G\u00f6r\u00fclen Ayr\u0131m<\/strong><\/p>\n\n\n\n

            <\/strong>Serbest piyasada bu sekt\u00f6rde yer alan \u015firketler ve kullan\u0131c\u0131lar s\u00f6z konusu \u00fcr\u00fcnleri i\u00e7erdi\u011fi esans\u0131n oran\u0131na ve bu oran sonucu de\u011fi\u015fen kal\u0131c\u0131l\u0131k s\u00fcresine g\u00f6re ay\u0131rt etmektedir. Mevcut sekt\u00f6rde \u00f6nemli bir konumda yer alan iki \u015firketin internet sitelerinde[2]<\/a> esans yo\u011funluk oranlar\u0131na g\u00f6re yapm\u0131\u015f oldu\u011fu ayr\u0131m a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n

\u201cEAU <\/em>De Parfume (EDP) k\u0131saltmas\u0131na sahip parf\u00fcmler, en y\u00fcksek esans konsantrasyonuna sahip kokular grubunu olu\u015fturur. Esans yo\u011funlu\u011fu y\u00fczde 10 ile 20 aras\u0131nda de\u011fi\u015fir.<\/em><\/p>\n\n\n\n

Eau de Toilette (EDT) parf\u00fcmlerinin esans yo\u011funlu\u011fu EDP\u2019ye oranla daha azd\u0131r. Koku yo\u011funlu\u011fu y\u00fczde 4 ile 10 aras\u0131nda de\u011fi\u015fir. <\/em><\/em><\/p>\n\n\n\n

Eau DE COLOGNE (EDC) \u00fcr\u00fcnleri en d\u00fc\u015f\u00fck esans konsantrasyonuna sahip kokular grubunu olu\u015fturur. Esans yo\u011funlu\u011fu y\u00fczde 2 ile 4 aras\u0131nda de\u011fi\u015fir.\u201d <\/em><\/em><\/p>\n\n\n\n

            2.2.Maliye Ve G\u00fcmr\u00fck \u0130daresi Nezdinde Ayr\u0131m<\/strong><\/p>\n\n\n\n

            2.2.1.Maliye \u0130daresinin De\u011ferlendirmeleri<\/strong><\/p>\n\n\n\n

\u00d6TV kanunun 1\/2 maddesinde, kanuna ekli listelerde yer alan mallar\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde tan\u0131mlanan e\u015fyalar oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. 30 Aral\u0131k 2023 tarih ve 32415 say\u0131l\u0131 Resmi gazetede 01.01.2024 y\u0131l\u0131 ba\u015f\u0131ndan itibaren ge\u00e7erli olmak \u00fczere yay\u0131nlanan T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin \u201cu\u00e7ucu ya\u011flar ve rezinoitler; parf\u00fcmeri, kozmetik veya tuvalet m\u00fcstahzarlar\u0131\u201d ba\u015fl\u0131kl\u0131 33 fasl\u0131nda yer alan parf\u00fcm ve kolonyalara ait b\u00f6l\u00fcm a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n

Pozisyon No<\/strong><\/td>E\u015fyan\u0131n Tan\u0131m\u0131<\/strong><\/td><\/tr>
3303.00<\/td>Parf\u00fcmler ve tuvalet sular\u0131:<\/td><\/tr>
3303.00.10.00.00<\/td>-Parf\u00fcmler<\/td><\/tr>
 <\/td>-Tuvalet sular\u0131<\/td><\/tr>
3303.00.90.00.11<\/td>-Kolonyalar<\/td><\/tr>
3303.00.90.00.19<\/td>-Di\u011fer Tuvalet Sular\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00d6TV IVsay\u0131l\u0131 listede yer alan kozmetik \u00fcr\u00fcnlerinin GT\u0130P numaralar\u0131 ve \u00d6TV oranlar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n

GT\u0130P No<\/strong><\/td>A\u00e7\u0131klama<\/strong><\/td>\u00d6TV oran\u0131 (%)<\/strong><\/td><\/tr>
3303.00<\/td>Parf\u00fcmler ve tuvalet sular\u0131 (3303.00.90.00.11 Kolonyalar hari\u00e7)<\/td>20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Yine bu \u00e7er\u00e7evede bir m\u00fckellef 13\/06\/2014 Tarih ve 39044742-\u00d6TV 01.Madde Genel-1645 say\u0131l\u0131 \u00f6zelgede,[3]<\/a> \u201ceau de cologne<\/em>\u201d isimli \u00fcr\u00fcn\u00fcn (kolonyan\u0131n) \u00fcre\u00adtiminde %1 ila %2,5 oran\u0131nda esans kullan\u0131ld\u0131\u011f\u0131, s\u00f6z konusu \u00fcr\u00fcn\u00fcn \u015fekil a\u00e7\u0131s\u0131ndan daha \u00f6zel ni\u00adteliklere sahip parf\u00fcm \u015fi\u015felerine konulmas\u0131 su\u00adretiyle sat\u0131\u015f\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131ndan bahisle, bu \u00fcr\u00fcn\u00fcn parf\u00fcm olarak de\u011ferlendirilip de\u011ferlendirilmeye\u00adce\u011finiMali \u0130dareden sormu\u015ftur. Mali \u0130dare ise GT\u0130P numaras\u0131n\u0131n tespitine y\u00f6nelik olarak y\u00fck\u00fcml\u00fclerin, 10 Seri No.lu G\u00fcmr\u00fck Genel <\/a>Tebli\u011fi (Tarife) <\/a>uyar\u0131nca ba\u011flay\u0131c\u0131 tarife bilgisi veya 11 Seri No.lu G\u00fcmr\u00fck Genel <\/a>Tebli\u011fi (Tarife) <\/a>uyar\u0131nca tarife bilgi talebi \u015feklindeki bilgi taleplerinin G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan sonu\u00e7land\u0131r\u0131ld\u0131\u011f\u0131 belirtilerek esans oran\u0131n\u0131n az olmas\u0131na ra\u011fmen tarife pozisyon tespiti i\u00e7in G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fcklerine ba\u015fvuru yap\u0131lmas\u0131 gerekti\u011fini belirtmi\u015ftir.<\/p>\n\n\n\n

G\u00fcmr\u00fck Ve Ticaret M\u00fcd\u00fcrl\u00fc\u011f\u00fc baz\u0131 tespit ba\u015fvurular\u0131nda m\u00fcd\u00fcrl\u00fcklere ba\u011fl\u0131 laboratuvarlar bile\u015fenlerin i\u00e7indeki esans maddesinin mezk\u00fbr m\u00fcd\u00fcrl\u00fck kapsam\u0131nda belirlenen standartlar ile e\u015fle\u015fmedi\u011fi durumlarda esans tespitine ili\u015fkin belirleme ger\u00e7ekle\u015ftirememektedir. \u0130\u015fbu esans oran\u0131n tespitinin yap\u0131lamad\u0131\u011f\u0131 durumlarda laboratuvarlar\u0131n ilgili \u00fcr\u00fcn hakk\u0131nda numune \u00fcr\u00fcn i\u00e7indeki esans \u00fcr\u00fcn\u00fcne dayanarak yapt\u0131klar\u0131 \u201cparf\u00fcm\u201d \u015feklindeki tespitler vergi yarg\u0131s\u0131nda kabul g\u00f6rmemektedir. \u015e\u00f6yle ki; \u0130stanbul 12. Vergi mahkemesi 14.04.2022 tarih ve E.2021 \/712 ve K.2022\/892 say\u0131l\u0131 h\u00fckm\u00fcnde[4]<\/a>, \u201c\u0130stanbul G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla \u0130stanbul Laboratuvar M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde analiz raporu d\u00fczenlenmi\u015fse de; bu raporlarda, e\u015fyan\u0131n esans oranlar\u0131n\u0131n tespit edilemedi\u011fi ve numune i\u00e7eri\u011finde ne oldu\u011funun belirtilmedi\u011fi g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, ortada yeterli bir analiz raporunun bulunmad\u0131\u011f\u0131\u2026 eksik ve yetersiz ara\u015ft\u0131rmaya dayal\u0131 olarak var\u0131lan sonu\u00e7tan hareketle davac\u0131 ad\u0131na tarh olunan vergi ziya\u0131 cezal\u0131 \u00f6zel t\u00fcketim vergilerinde hukuka uyarl\u0131k g\u00f6r\u00fclmemi\u015ftir.\u201d <\/em>\u015feklinde a\u00e7\u0131klanan nedenden dolay\u0131 dava konusu cezal\u0131 tarhiyat\u0131n iptaline karar vermi\u015ftir.<\/strong><\/p>\n\n\n\n

 Ayr\u0131ca G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u011fl\u0131 laboratuvar m\u00fcd\u00fcrl\u00fckleri belirleme yap\u0131ld\u0131\u011f\u0131 durumlarda ise \u201cGenel uygu\u00adlama \u00e7er\u00e7evesinde esans oran\u0131n\u0131n %2-4 aras\u0131n\u00adda kalan koku verici \u00fcr\u00fcnlerin 3303.00.90.00.11 GT\u0130P numaras\u0131nda de\u011ferlendirilmektedir.<\/em>[5]<\/strong><\/em><\/a>\u201d<\/em>\u015feklinde g\u00f6r\u00fc\u015f bildirmi\u015ftir. Ancak bu m\u00fctalaan\u0131n ba\u015fvuruya istinaden hukuki bir yasal dayana\u011fa dayanmadan verildi\u011fini g\u00f6z ard\u0131 etmemek ve yarg\u0131 yolunda kanunilik ve belirlilik ilkelerinin gere\u011fi hukuksal zemin bulamayabilece\u011fini unutmamak gerekir.<\/p>\n\n\n\n

 Yukar\u0131daki a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, parf\u00fcm ve kolonya \u015feklinde \u00d6TV kanunun at\u0131f yapt\u0131\u011f\u0131 mezk\u00fbr cetvelde ayn\u0131 kategoride yer alan esans yo\u011funlu\u011funa ba\u011fl\u0131 olarak kal\u0131c\u0131l\u0131k g\u00f6stermesine g\u00f6re farkl\u0131l\u0131k arz eden \u00fcr\u00fcnler i\u00e7in Maliye \u0130daresi \u00fcr\u00fcnlerin isimlendirmesine ili\u015fkin herhangi teknik bir ayr\u0131m ve a\u00e7\u0131klama (\u00fcr\u00fcnlere ili\u015fkin esans asgari ve azami oranlar\u0131)  yapmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n

2.2.2 G\u00fcmr\u00fck \u0130daresinin De\u011ferlendirmeleri<\/strong><\/p>\n\n\n\n

G\u00fcmr\u00fck \u0130daresi ise 3 seri numaral\u0131 G\u00fcmr\u00fck Genel Tebli\u011fi\u2019nin Ekinde (G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi)[6]<\/a>  parf\u00fcmler ve g\u00fczel kokular\u0131: \u201cgenellikle<\/em> y\u00fcksek konsantrasyonla alkol i\u00e7inde \u00e7\u00f6z\u00fcnm\u00fc\u015f haldeki u\u00e7ucu ya\u011flar\u0131 ve \u00e7i\u00e7ek konkretleri, hakiki veya sentetik koku maddelerin kar\u0131\u015f\u0131mlar\u0131ndan olu\u015fmaktad\u0131r. Genellikle hafif\u00e7e koku verilmi\u015f adjuvanlar, bir fiksat\u00f6r veya stabilazat\u00f6r ile bir\u00ad likte bulunurlar.\u201d<\/em> \u015feklinde, tuvalet sular\u0131n\u0131 ise\u201d \u00f6rne\u011fin lavanta suyu, kolonya<\/em> (33.01 pozisyonundaki dam\u0131t\u0131lm\u0131\u015f sularla ve u\u00e7u\u00ad cu ya\u011flar\u0131n sol\u00fcsyonlar\u0131 ile kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r). Bunlar, yukar\u0131da tarif edilen parf\u00fcmlere nazaran daha az<\/u> konsantre edilmi\u015f alkol i\u00e7inde ve daha az<\/u> oranda u\u00e7ucu ya\u011f oran\u0131 vb. i\u00e7erirler.\u201d<\/em> \u015feklinde a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n

            <\/strong>Yukar\u0131da yer alan G\u00fcmr\u00fck Genel Tebli\u011finden de g\u00f6r\u00fclece\u011fi \u00fczere parf\u00fcm, kolonya ve tuvalet sular\u0131 nezdinde ayr\u0131m yap\u0131l\u0131rken teknik olarak \u00fcr\u00fcnlerin i\u00e7eri\u011findeki u\u00e7ucu ya\u011flar\u0131n(esans) oran\u0131 k\u0131yaslanm\u0131\u015ft\u0131r. S\u00f6z konusu parf\u00fcm \u00fcr\u00fcn\u00fcne k\u0131yasla kolonya ve tuvalet sular\u0131 daha az esans bar\u0131nd\u0131rd\u0131\u011f\u0131 belirtilse de s\u00f6z konusu bir \u00fcr\u00fcn\u00fcn yer ald\u0131\u011f\u0131 grup i\u00e7in alt veya \u00fcst esans s\u0131n\u0131r\u0131\/yo\u011funluk oran\u0131 belirtilmemi\u015ftir.<\/p>\n\n\n\n

            3.PARF\u00dcM VE KOLONYA \u00dcR\u00dcN\u00dcN KES\u0130\u015e\u0130M K\u00dcMES\u0130 OLAN PARF\u00dcML\u00dc KOLONYA \u00dcR\u00dcN\u00dcN\u00dcN ORTAYA \u00c7IKI\u015eI VE \u00d6TV KANUNUNDAK\u0130 YER\u0130<\/strong><\/p>\n\n\n\n

Ekonomik zorluklar sonucu fiyat\u0131 y\u00fcksek olan parf\u00fcm \u00fcr\u00fcn\u00fcne ula\u015famayan kullan\u0131c\u0131lar i\u00e7in \u015firketler kolonya kategorisinde yer alan \u00fcr\u00fcne alkol, esans, aroma vb. eklemeler yaparak kal\u0131c\u0131l\u0131k ve koku konusunda \u00fcr\u00fcnde parf\u00fcm alg\u0131s\u0131na olu\u015fturacak \u015fekilde dokunu\u015flar yaparlar. Ayr\u0131ca mezk\u00fbr \u00fcr\u00fcnde kolonya kategorisinde yer alan \u00fcr\u00fcnlerden farkl\u0131 \u015fi\u015fe ve ambalaj tasar\u0131m\u0131 ile bile\u015fen farkl\u0131la\u015ft\u0131rmas\u0131n\u0131n yan\u0131 s\u0131ra g\u00f6rsellik ba\u015fkala\u015f\u0131m\u0131 da yapmaktad\u0131r. Bu \u00e7er\u00e7evede esans vb. kaliteyi art\u0131c\u0131 ilaveler, kolonya \u00fcr\u00fcn\u00fcne koku ve kal\u0131c\u0131l\u0131k konusunda bir bak\u0131ma parf\u00fcm \u00f6zelli\u011fi katmaktad\u0131r. S\u00f6z konusu \u00fcr\u00fcnde ilave edilen bile\u015fenler ile k\u0131smen parf\u00fcm performans\u0131n\u0131 kazanan \u00fcr\u00fcnler i\u00e7in \u015firketler kolonyan\u0131n \u00d6TV d\u0131\u015f\u0131nda tutulmas\u0131ndan m\u00fctevellit kolonya isminden vazge\u00e7meyerek kolonya \u00fcr\u00fcn\u00fcne parf\u00fcm ile niteleme yaparak kullanmay\u0131 tercih etmektedir. Bu do\u011frultuda \u015firketler kolonyan\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olan EDC k\u0131saltmas\u0131na ise parf\u00fcm kelimesini ekleyerek \u201cEDC parf\u00fcm\u201d \u015feklinde i\u00e7erik ve tasar\u0131m de\u011fi\u015fimine ek isim konusunda da d\u00f6n\u00fc\u015f\u00fcm yapm\u0131\u015flard\u0131r. Her ne kadar \u015firketler s\u00f6z konusu \u00d6TV ve \u00d6TV \u00fczerinden hesaplanacak KDV\u2019den muaf olmak i\u00e7in s\u00f6z konusu tarzda isimlendirme yapsa da bu isimlendirmenin GT\u0130P pozisyonunda bir kar\u015f\u0131l\u0131\u011f\u0131n\u0131n olmad\u0131\u011f\u0131 gibi \u00d6TV kanununda da ayr\u0131 bir kar\u015f\u0131l\u0131\u011f\u0131 bulunmamaktad\u0131r. S\u00f6z konusu \u00fcr\u00fcn\u00fcn, parf\u00fcm ve kolonyal\u0131 \u00fcr\u00fcn\u00fcn yan\u0131 s\u0131ra 3. bir kategori olmad\u0131\u011f\u0131 gibi kolonya ismine parf\u00fcm s\u0131fat\u0131 eklenerek kolonya kategorisinde yer almay\u0131 s\u00fcrd\u00fcrmemesi gerekir. \u015e\u00f6yle ki; piyasaya arz edilen kozmetik \u00fcr\u00fcnlerin \u00fcretim yerlerinin denetimi ile piyasa g\u00f6zetim ve denetimi Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lmaktad\u0131r. Kozmetik kanunun[7]<\/a> 3. maddesinde ise, kozmetik \u00fcr\u00fcn\u00fcn piyasaya ilk kez arz edilmesinden \u00f6nce ve bildirimden sonra \u00fcr\u00fcnde veya \u00fcreticide meydana gelen de\u011fi\u015fikliklerin Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131na bildirilmesi zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. Bu bildirimlerde bulunmak i\u00e7inde ticaret odas\u0131ndan kapasite raporu al\u0131m\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. Bu do\u011frultuda s\u00f6z konusu parf\u00fcml\u00fc kolonyalar, kolonya olarak Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131n sistemine bildirilmeye devam edilmektedir.  Bu \u00e7er\u00e7evede ama\u00e7 genel sa\u011fl\u0131k y\u00f6n\u00fcnden \u00fcr\u00fcnlerin g\u00fcvenli olup olmad\u0131\u011f\u0131n\u0131 kontrol alt\u0131na almak olup \u00fcr\u00fcn kategorilendirmesi ile ilgilenmemektedir. Bu bildirim sadece \u00fcr\u00fcnlerin genel sa\u011fl\u0131k a\u00e7\u0131s\u0131ndan \u00fcr\u00fcnlerin risk bar\u0131nd\u0131r\u0131p bar\u0131nd\u0131rmad\u0131\u011f\u0131 irdelemektedir. Bu kapsamda genel sa\u011fl\u0131k ama\u00e7l\u0131 yap\u0131lan bildirimde, s\u00f6z konusu \u00fcr\u00fcn\u00fcn kolonya olarak bildirilmesi \u00d6TV kanunu kapsam\u0131nda ba\u011flay\u0131c\u0131l\u0131k olu\u015fturmayacakt\u0131r.<\/p>\n\n\n\n

SONU\u00c7<\/strong><\/p>\n\n\n\n

Kozmetik sekt\u00f6r\u00fcnde yer alan \u015firketler ekonomik sebeplerden \u00f6t\u00fcr\u00fc parf\u00fcm ve kolonya alan\u0131nda \u00fcr\u00fcn portf\u00f6y\u00fc a\u00e7\u0131s\u0131ndan farkl\u0131 m\u00fc\u015fteri segmentine hitap edebilmek i\u00e7in geleneksel kolonya \u00fcr\u00fcn\u00fcn\u00fcn i\u00e7 bile\u015fen (esans, alkol oran\u0131 ve aroma vericiler) ve d\u0131\u015f g\u00f6r\u00fcn\u00fcmde farkl\u0131la\u015ft\u0131rma yaparak piyasaya s\u00fcrmektedir. Bu \u00fcr\u00fcn t\u00fcr\u00fc veya geleneksel kolonya ile parf\u00fcm \u00fcr\u00fcnleri nezdinde teknik ayr\u0131m olu\u015fturulmas\u0131 a\u00e7\u0131s\u0131ndan g\u00fcmr\u00fck ve vergi mevzuat\u0131nda herhangi bir yasal d\u00fczen\u00adleme bulunmamaktad\u0131r. Mezk\u00fbr mevzuatlarda bu \u00e7er\u00e7evede a\u00e7\u0131k, net bir \u015fekilde bir ayr\u0131\u015ft\u0131rma ortaya konulmam\u0131\u015f olmas\u0131 s\u00f6z konusu \u00fcr\u00fcn\u00fcn \u201cEDC Parf\u00fcm\u201d \u015feklinde nitelendirme yap\u0131larak ya da bu ismin ambalaj \u00fczerinde bulundurularak sat\u0131lmas\u0131, ilgili \u00fcr\u00fcn\u00fc \u00d6TV\u2019den hari\u00e7 tutmak i\u00e7in yasal dayanak olu\u015fturmayacakt\u0131r. \u015eirketlerin s\u00f6z konusu \u00fcr\u00fcnleri nitelendirirken vergi kanunlar\u0131nda yer alan avantajlardan yararlanmak i\u00e7in olu\u015fturdu\u011fu keyfi yorumlamalar\u0131n \u00f6n\u00fcne ge\u00e7mek i\u00e7in \u00fcr\u00fcn i\u00e7erisinde bulundurulan esans ve ilave koku vericiler (aromalar) ile bunlar\u0131n kullan\u0131m oranlar\u0131n\u0131n olu\u015fturdu\u011fu ayr\u0131ma binaen vergi mevzuat\u0131 kar\u015f\u0131s\u0131nda yarataca\u011f\u0131 sonu\u00e7 netle\u015ftirilmelidir. Bu ayn\u0131 zamanda anayasal \u00e7er\u00e7evede hukuki belirlilik\/kesinlik ilkesinin de tabii gere\u011fidir. <\/p>\n\n\n\n

Bu minvalde ayr\u0131ca kozmetik mevzuat\u0131 kapsam\u0131nda genel sa\u011fl\u0131k riski i\u00e7eren bile\u015fen kontrol\u00fc i\u00e7in Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131na bildirim yap\u0131lmadan s\u00f6z konusu bildirimlerde ba\u011fl\u0131 olunan ticaret odas\u0131ndan uzman onayl\u0131 (kimya m\u00fchendisi) \u00fcr\u00fcnde kullan\u0131lan bile\u015fen oran bilgilerini i\u00e7eren kapasite raporlar\u0131 talep edilmektedir. Bu \u00e7er\u00e7evede ilgili ticaret odas\u0131ndan al\u0131nan kapasite raporlar\u0131, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131n risk kontrol\u00fc i\u00e7in gereklilik arz etmesinin yan\u0131 s\u0131ra vergi incelemelerinde rand\u0131man verileri i\u00e7in de temel te\u015fkil etmektedir. Kapasite raporlar\u0131n\u0131n i\u00e7erdi\u011fi verilerin, Sa\u011fl\u0131k ve Maliye Bakanl\u0131\u011f\u0131na sa\u011fl\u0131kl\u0131 dayanak olu\u015fturmas\u0131 ad\u0131na ticaret odas\u0131nda d\u00fczenlenmeden \u00f6nce G\u00fcmr\u00fck ve Ticaret M\u00fcd\u00fcrl\u00fcklerine ba\u011fl\u0131 laboratuvarlarda \u00fcr\u00fcn numunesi \u00fczerinden bile\u015fenler ve kullan\u0131m oranlar\u0131 tespit edilip GT\u0130P tarife pozisyonu belirlenebilir. B\u00f6ylelikle \u00fcr\u00fcnde riskli bile\u015fen veya kullan\u0131m oranlar\u0131na ba\u011fl\u0131 GT\u0130P tarife pozisyonu tespiti i\u00e7in sonradan ortaya \u00e7\u0131kan denetimlerde en son ba\u015fvurulan makama ilk ba\u015fvurularak Sa\u011fl\u0131k, Maliye Ve G\u00fcmr\u00fck \u0130daresi nezdinde de olu\u015fan kafa kar\u0131\u015f\u0131kl\u0131klar\u0131 temelli giderilmi\u015f olur.<\/p>\n\n\n\n

Sonu\u00e7 olarak, parf\u00fcm ve kolonya ayr\u0131m\u0131na esas te\u015fkil edecek a\u00e7\u0131k, net, objektif bir yasal d\u00fczenleme yap\u0131lmal\u0131d\u0131r. Ayn\u0131 zamanda s\u00f6z konusu d\u00fczenleme sonras\u0131 Ticaret Odas\u0131, G\u00fcmr\u00fck Sa\u011fl\u0131k, Maliye \u0130daresi taraf\u0131ndan dikkate al\u0131nacak belgelerde sa\u011fl\u0131kl\u0131 veri olu\u015fturulmas\u0131 i\u00e7in teredd\u00fctl\u00fc durumlarda en son ba\u015fvurulan mezk\u00fbr laboratuvarlar ilk veri olu\u015fturma merci olarak belirlenebilir.<\/p>\n\n\n\n

Kaynak\u00e7a<\/strong><\/p>\n\n\n\n

–<\/strong>4760 say\u0131l\u0131 \u00d6TV kanunu<\/p>\n\n\n\n

-5324 say\u0131l\u0131 Kozmetik Kanunu<\/p>\n\n\n\n

-G\u00fcmr\u00fck \u0130daresi ise 3 seri numaral\u0131 G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi) <\/p>\n\n\n\n

-13\/06\/2014 Tarih ve 39044742-\u00d6TV 01.Madde Genel-1645 say\u0131l\u0131 \u00f6zelge<\/p>\n\n\n\n

-\u0130stanbul 12. Vergi Mahkemesinin 14.04.2022 tarih ve E.2021 \/712 ve K.2022\/892 say\u0131l\u0131 karar\u0131<\/p>\n\n\n\n

-S\u00dcRMEL\u0130 Yunus, \u00d6zel T\u00fcketim Vergisi IVSay\u0131l\u0131 Listede Belirtilen Parf\u00fcm Ve Kolonya Ayr\u0131m\u0131, Vergi Raporu Dergisi, Say\u0131 231,y\u0131l 2016, Sayfa 108<\/p>\n\n\n\n

–https:\/\/www.atelierrebul.com.tr\/edp-edc-edt-arasindaki-fark-nedir<\/a>(01.03.2024)<\/p>\n\n\n\n

–https:\/\/www.sevil.com.tr\/blog\/edp-edt-edc-arasindaki-fark-ne<\/a> (01.03.2024)<\/strong><\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> 12\/6\/2002 tarih ve 24783 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

[2]<\/a> https:\/\/www.atelierrebul.com.tr\/edp-edc-edt-arasindaki-fark-nedir<\/a>, https:\/\/www.sevil.com.tr\/blog\/edp-edt-edc-arasindaki-fark-ne<\/a> (01.03.2024)<\/p>\n\n\n\n

[3]<\/a>13\/06\/2014 Tarih ve 39044742-\u00d6TV 01.Madde Genel-1645 say\u0131l\u0131 \u00f6zelge<\/p>\n\n\n\n

[4]<\/a> \u0130stanbul 12. Vergi Mahkemesinin 14.04.2022 tarih ve E.2021 \/712 ve K.2022\/892 say\u0131l\u0131 karar\u0131<\/p>\n\n\n\n

[5]<\/a> Yunus S\u00dcRMEL\u0130, \u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Listede Belirtilen Parf\u00fcm Ve Kolonya Ayr\u0131m\u0131,Vergi Raporu Dergisi, Say\u0131 231,y\u0131l 2016, Sayfa 108<\/p>\n\n\n\n

[6]<\/a> 15\/02\/2017 tarih ve 29980 say\u0131l\u0131 resmi gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

[7]<\/a> 30\/03\/2005 tarih ve 25771 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6zel T\u00fcketim Vergisi (\u00d6TV)  Kanunun[1] 1\/c maddesine g\u00f6re, kanuna ekli IV say\u0131l\u0131 listelerdeki mallar\u0131n ithalat\u0131 veya imal ya da in\u015fa edenler taraf\u0131ndan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1573","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1573"}],"version-history":[{"count":1,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1573\/revisions"}],"predecessor-version":[{"id":1574,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1573\/revisions\/1574"}],"wp:attachment":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}