Amme alacaklarının tahsil usulü hakkında kanunda gayrimenkul ihalesi ve ihalenin feshi sürecinin irdelenmesi
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Date
2010
Authors
Serim, Nilgün
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Kamu alacağının tahsili amacıyla yürütülen cebri takip işlemleri sonucunda haczedilen gayrimenkullerin satışı genel olarak iki aşamada gerçekleştirilir. İkinci satış ilk satışta gayrimenkulün biçilen değerinin %75’ini bulmaması durumunda başvurulan bir yöntemdir. İkinci satışta gayrimenkul en çok arttırana ihale olunur. Ancak ihale bedelinin varsa rüçhanlı alacaklarla birlikte, satış masraflarını da aşması şarttır, aşmazsa satış yapılmaz. İhale neticelenip kesinleştikten sonra alıcı tarafından ödenecek unsurlar satış bedeli, damga vergisi, tapu alım harcı, takip giderleridir. Satışı gerçekleştiren tahsil dairesi tarafından ise satış bedeli üzerinden Katma Değer Vergisi, malı satılandan tahsil ederek de tellâliye harcı ödenir. Amme Alacaklarının Tahsil Usulü Hakkında Kanun’da ihalenin feshi satışa çıkarılmış hacizli taşınmaz malların satış işleminin iptalidir. Satışın tebliğini izleyen 7 gün içinde ilgili kişilerin yanı sıra yapılan ihale neticesinde zarar gördüğünü ileri sürenlerde ihalenin feshini isteyebilir. Yapılmış olan gayrimenkul ihalesi icra mahkemesi yargıcının kararıyla fesh edilir. İhale öncesinden kaynaklanan idari bir hata nedeniyle ihalenin feshi isteniyor ise bu husus vergi mahkemesinin görev alanına girer.
Sales of the properties which are confiscated as a result of extent-in-chief for the purpose of collection of public claims are generally conducted in two stages. The second stage is only carried out in the event that less than 75% of the value of the real estate could be reached in the first stage auction. The real estate is sold to the highest bidder in the second auction. However, the bid price must exceed the total of sale costs and priority claims, if they exist, for the sale to be completed. Otherwise it is cancelled. The buyer will pay the stamp duty, the brokerage commission, title deed fees once the auction result is official. The tax collection office which carried out the sale pays the Value Added Tax of the sale itself. It also pays brokerage commission by collecting from the former owner of the real estate. Cancellation of an auction is defined in The Procedure Law on Collection of Public Claims as cancellation of the sale of confiscated immovable properties. Within 7 days of notification of sale, persons claiming to be damaged as a result of the sales may request cancellation of the auction. Real estate auctions are cancelled with the decision of the magistrate for summary court. If the reason for cancellation request is an administrative error made before the auction, this matter is brought the tax court.
Sales of the properties which are confiscated as a result of extent-in-chief for the purpose of collection of public claims are generally conducted in two stages. The second stage is only carried out in the event that less than 75% of the value of the real estate could be reached in the first stage auction. The real estate is sold to the highest bidder in the second auction. However, the bid price must exceed the total of sale costs and priority claims, if they exist, for the sale to be completed. Otherwise it is cancelled. The buyer will pay the stamp duty, the brokerage commission, title deed fees once the auction result is official. The tax collection office which carried out the sale pays the Value Added Tax of the sale itself. It also pays brokerage commission by collecting from the former owner of the real estate. Cancellation of an auction is defined in The Procedure Law on Collection of Public Claims as cancellation of the sale of confiscated immovable properties. Within 7 days of notification of sale, persons claiming to be damaged as a result of the sales may request cancellation of the auction. Real estate auctions are cancelled with the decision of the magistrate for summary court. If the reason for cancellation request is an administrative error made before the auction, this matter is brought the tax court.
Description
Keywords
Amme alacaklarının tahsil usulü hakkında kanun, Gayrimenkul ihalesi, İhalenin feshi, The procedure law on collection of public claims, Public auctions of real estate, Cancellation of public auctions
Citation
Serim, N. (2010). "Amme alacaklarının tahsil usulü hakkında kanunda gayrimenkul ihalesi ve ihalenin feshi sürecinin irdelenmesi". Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(1), 91-118.