“T.C.
ISTANBUL
9. TAX COURT
ISSUE NO : 908/2014
DECISION NO : 2014/1704
SUMMARY OF THE CASE: Istanbul Başakşehir, Ikitelli Mah. No Name 1 1342.1 no Lu name and 1343.lu plots registered in March 2014 due to construction in the period of record sales operations relating to real estate for 2.260.549 paid with prejudice,49 TL title deed fees and revocation of a lawsuit to demand a refund of the taxes paid on; and No. 6306 slums Act No. 775 of areas under Disaster Risk donusurulm are exempt from all duties and charges that accrue in accordance with the law on adoption of legal fees paid, although it is claimed.
DEFENSE SUMMARY: Law on land that does not belong to the slum statement itself is meant by structures made without the consent of the owner, of the allocation to be made from this area are primarily low-income or poor, should be by the plaintiff benefited from the provisions of Law No. 6306 775 and with the exception of transactions that are legal and should have dismissed the case due to not being able based on the argument that it is.
ON BEHALF OF THE TURKISH NATION
The decision-maker is Istanbul 9. The Tax Court examined the case file and discussed the need for the work:
The dispute arises from the cancellation of the title deed fee of TL 2,260,549.49 paid by registration and the request for the refund of the tax paid.
Article 57 of the Law No. 492 on Fees.in the article “From land registry and Cadastral transactions, those that are written in the tariff No. (4) related to this law are subject to land registry and cadastral fees.” the judgment has taken place, (4) the tariff of 20 paragraph(A) if on the basis of a contract or ivaz to look for real estate until his death in the acquisition and transfer of real estate or barter in accordance with the declared value on the estate tax relative to the acquisition and transfer less than the cost of tuition shall be paid the provision that is tied to the power of private law, the Law No. 6306 about the transformation of areas under Disaster Risk
7.9 of the Law. In the paragraph; “the transaction, which will be held in accordance with this law, contract, transfer and registration of applications, notary fees, land registry fees, building permit fees received by municipalities, stamp duty, inheritance tax, capital costs and other fees; loan taken advantage of because, if there’s money to be banking and insurance transactions exempt from tax.”
33.In its article “The Directorate of Public Housing Administration may purchase or expropriate privately owned land and land plots for use in the services in this law, if there are structures or other facilities in them, by agreement with the owners of these structures and facilities. With the permission of the Public Housing Administration and this Presidency, municipalities are authorized to build public housing, nuclear housing and guest housing to be used temporarily for the purpose of reclamation, liquidation and prevention of slums.” according to these provisions, the implementation of a zoning plan in the places determined by the Council of Ministers, environmental regulation, etc. is included in the provision. it is stated that the Ministry of Environment and Urbanization and TOKI are authorized in these matters.
1 of the Slum Law No. 775.in its article: “The provisions of this law shall apply to the reclamation of existing slums, liquidation, prevention of re-slum construction and measures to be taken for these purposes.”, 33.In the Article; “The provisions of this law or voluntary transfers made based on the controversial transfer, conveyance, expropriation, purchase, sale, lease, undo, back, excrete, amalgamate, registration, change of sex, hostage facility and the cancellation, correction, modification, repair, build and supply as well as all transactions, contracts, statements, and so on, from savings bonds and any and all taxes, duties, and are exempt from fees.” its provisions are contained in.
With the provisions of the above law evaluation; and for the acquisition is subject to real estate transfer spend of ivaz, but the Law No. 6306 on the adoption of areas under Disaster Risk donusurulm No. 775 Slums to be made in accordance with the laws of the transfer and registration of title deed fees are excluded from that, accordingly, pursuant to the aforementioned law, urban renewal and slum prevention it was concluded that the application would benefit from the exemption specified.
From the examination of the case file; with the approval of the plaintiff’s Prime Ministry Public Housing Administration, Basaksehir, Ikitelli Mah. 1342 Island No. 1.luve 1343 Island 1 no.lu Akdeniz Construction and Education Services A.Sh. it is understood that he paid the sales of real estate built in accordance with the Income Sharing Agreement in Exchange for the Land he made with the decency provided that the fee is exempt from the fee and the title deed fee should not be paid, and then iş filed this lawsuit with a request for cancellation and refund of the tax.
It is claimed that the sales made by the plaintiff are exempt from the fee and Istanbul 8 is due to the same incident.The Tax Court E:2013/3138 akdeniz Construction and Education Services A. With documents and information indicating the state of zoning, stating that the construction site is within the scope of slum prevention zone or urban transformation by decisional decision made with file No. 1.Sh. from the examination of the submitted documents in response to the decisionmission, a sample of the contract concluded with T.C. The subject of the lawsuit is Kucukcekmece, Başakşehir, Ikitelli Mah in the legal document No. 2222 dated 08.05.2007 of the Prime Ministry Public Housing Administration. 1342 Island No. 1 in the Ayazma Region.No Name 1 1343 Luce.lu 775 registered in accordance with the law numbered plots including in the areas of slums and squatter approved in the area of prevention, Başakşehir Municipality of Housing and Urban Development Directorate of the day and no zoning status document also 20.10.2011 283779 the slums of the region and the transformation of urban renewal of the area were determined to be within the scope of the zoning plan.
In this case, both the Law No. 6306 on the Conversion of Disaster-Risk Areas and the Slum Law on the accrual of fees on behalf of the plaintiff, which are determined to be exempt from the fee, and the contractor Akdeniz Inşaat A.Sh. the fees paid by the plaintiff on behalf of the claimant with the registration of the dispute and thus charged are not legally hit because the fees paid are required to be refunded.
The reasons for the acceptance of the above cases, accrued and paid to the plaintiff with prejudice record to be returned and the cancellation of the fees, expenses and court costs and made 64,00 TL TL 750.00 per the below dump ‘ fees to be paid to the plaintiff by the defendant of taking over the administration of increased following the decision of the advance kesinlese mail, to the plaintiff within 30 days after the announcement of the decision to return to be open to an appeal to the Council of state, it was decided unanimously on 30/06/2014.”
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