{"id":73207,"date":"2020-07-17T17:25:16","date_gmt":"2020-07-17T14:25:16","guid":{"rendered":"https:\/\/www.teknomanyak.com\/?p=73207"},"modified":"2020-07-17T17:25:19","modified_gmt":"2020-07-17T14:25:19","slug":"ab-mahkemesinden-apple-lehine-karar","status":"publish","type":"post","link":"https:\/\/teknomanyak.com\/tr\/2020\/07\/17\/ab-mahkemesinden-apple-lehine-karar\/","title":{"rendered":"AB Mahkemesinden Apple Lehine Karar"},"content":{"rendered":"\n<p>Merkezi L\u00fcksemburg&#8217;ta bulunan, AB\u2019nin en y\u00fcksek mahkemesi Avrupa Adalet Divan\u0131 yap\u0131s\u0131 i\u00e7inde yer alan Genel Mahkeme, Apple&#8217;\u0131n AB Komisyonu&#8217;na kar\u015f\u0131 a\u00e7t\u0131\u011f\u0131 davay\u0131 karara ba\u011flad\u0131.<\/p>\n\n\n\n<p>Kararda, &#8220;AB Genel Mahkemesi, \u0130rlanda&#8217;daki vergilendirmeyle ilgili AB Komisyonu karar\u0131n\u0131 Apple lehine iptal etti&#8221; ifadesi kullan\u0131ld\u0131.<\/p>\n\n\n\n<p>Mahkeme, Apple&#8217;a \u0130rlanda&#8217;da devlet deste\u011fiyle se\u00e7ici bi\u00e7imde ekonomik fayda sa\u011fland\u0131\u011f\u0131 y\u00f6n\u00fcndeki AB Komisyonu karar\u0131n\u0131n &#8220;yeterince kan\u0131tlanamad\u0131\u011f\u0131n\u0131&#8221; ve &#8220;hatal\u0131&#8221; oldu\u011funa h\u00fckmetti.<\/p>\n\n\n\n<p>Karar, hukukilik denetimi i\u00e7in Avrupa Adalet Divan\u0131na g\u00f6t\u00fcr\u00fclebiliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Soru\u015fturma 3 Y\u0131lda Tamamlanm\u0131\u015ft\u0131<\/h2>\n\n\n\n<p>AB Komisyonu, Apple&#8217;\u0131n \u0130rlanda&#8217;da kurdu\u011fu \u015firketlerin vergilendirilmesine ili\u015fkin 3 y\u0131l s\u00fcren soru\u015fturmas\u0131n\u0131 A\u011fustos 2016&#8217;da tamamlam\u0131\u015ft\u0131.<\/p>\n\n\n\n<p>AB Komisyonu, Apple&#8217;\u0131n, \u0130rlanda&#8217;da faydaland\u0131\u011f\u0131 vergi uygulamas\u0131n\u0131n yasa d\u0131\u015f\u0131 oldu\u011funa h\u00fckmetmi\u015f, 2003&#8217;ten 2014&#8217;e kadarki d\u00f6nem i\u00e7in 13 milyar avro ve faizinin geri al\u0131nmas\u0131n\u0131 kararla\u015ft\u0131rm\u0131\u015ft\u0131. \u0130rlanda y\u00f6netimi ve Apple \u015firketi ise komisyonun karar\u0131na kar\u015f\u0131 hukuki s\u00fcre\u00e7 ba\u015flatm\u0131\u015ft\u0131.<\/p>\n\n\n\n<p>Bir AB \u00fcyesi \u00fclkenin kamu desteklemelerini ne \u015fekilde sa\u011flad\u0131\u011f\u0131n\u0131 ve sekt\u00f6rlerde rekabete ayk\u0131r\u0131 bir durum olup olmad\u0131\u011f\u0131n\u0131 denetleme yetkisi bulunan AB Komisyonu, Apple soru\u015fturmas\u0131nda \u015firketin \u0130rlanda&#8217;da faydaland\u0131\u011f\u0131 vergi uygulamalar\u0131n\u0131n AB kurallar\u0131na ayk\u0131r\u0131 oldu\u011funa karar vermi\u015fti.<\/p>\n\n\n\n<p>Apple, AB&#8217;yi tek tarafl\u0131 hareket etmek ve ge\u00e7mi\u015fe d\u00f6n\u00fck \u0130rlanda&#8217;daki vergi kurallar\u0131n\u0131 de\u011fi\u015ftirmekle itham etmi\u015fti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130lginizi \u00e7ekebilir: <a href=\"https:\/\/www.teknomanyak.com\/teknoloji\/apple-watch-ekg-uygulamasi-nasil-kullanilir\">Apple Watch\u2019ta EKG Uygulamas\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/a><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>Avrupa Adalet Divan\u0131 yap\u0131s\u0131 i\u00e7inde yer alan Genel Mahkeme, Apple&#8217;\u0131n AB Komisyonu&#8217;na kar\u015f\u0131 a\u00e7t\u0131\u011f\u0131 davay\u0131 karara ba\u011flad\u0131.<\/p>\n","protected":false},"author":1,"featured_media":73208,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":"","footnotes":""},"categories":[1],"tags":[82],"class_list":["post-73207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-teknoloji","tag-apple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.6 - 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