“T.C.
ISTANBUL
- TAX COURT
MAIN ISSUE: 2014/908
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 was made by Istanbul 9. The Tax Court examined the case file and discussed the need for the work:
The dispute arises from the request for the cancellation of the title deed fee of TL 2,260,549.49 paid by registration and the refund of the tax paid.
57 Of the Law on Fees No. 492.in the article “Land Registry and Cadastral transactions, those written in the tariff No. (4) related to this law are subject to land registry and cadastral fees.” in paragraph 20 (a) of tariff No. (4), based on the agreement to take care of real estate in exchange for evas or until death, or in accordance with the provisions of the ramp, a relative fee will be paid at the value of real estate tax, not less than the declared transfer and purchase price of real estate, and in accordance with the provisions of the Special Law, No. 6306 on the Transformation of Areas at Risk of Disaster
7.9 Of the Law. “In accordance with this Law, transactions, contracts, transfers and registrations and applications, notary fees, title fees, fees received by municipalities, stamp duty, inheritance and transfer taxes, revolving capital fees and other fees; Money that will be received in favor due to loans used are excluded from bank and insurance treatment taxes.”
33.Article “The Public Housing Administration may purchase or expropriate privately owned land and land for use in the services provided for in this law, in agreement with the owners of these structures and facilities, if there are any structures or other facilities in them. With the permission of the Public Housing Administration and this Presidency, municipalities are authorized to build public housing, nüve 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 the zoning plan in the places determined by the Council of Ministers, environmental regulation, etc. is included in the provision. it has been stated that the Ministry of Environment and Urbanization and TOKI are authorized in these matters.
1 Of the Slum Code No. 775.in the article: “The provisions of this law are applied on the reclamation, liquidation of existing slums, prevention of re-slum construction and the 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.” the provisions are included.
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; Başakşehir, Ikitelli Mah with the approval of the Prime Minister’s Office of Public Housing of the plaintiff. 1342 Island 1 No.luve 1343 Island 1 no.lu akdeniz Construction and Educational Services A.Sh. it is understood that the sales of real estate built in accordance with the Income Sharing Agreement for the Land he made with are exempt from the fee and paid it dec the condition that the title deed fee should not be paid, and then the business filed this case with the 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 Educational Services A. With documents and information indicating the zoning status, indicating that the construction area is covered by the slum prevention zone or urban transformation with an interim decision made with Dec file No.Sh. a sample of the contract concluded with the requested, from the examination of the documents submitted in response to the interim dec, T.C. In the document dated 08.05.2007 day 2222 of the Prime Ministry’s Public Housing Administration, the subject of the case is Küçükçekmece, Başakşehir, Ikitelli Mah. 1342 Island No. 1 in the Ayazma Region.luve 1343 Island 1 no.lu in accordance with the Slum Code No. 775, which includes the areas registered in the parcel, it was approved as a slum prevention zone, and the zoning status document No. 283779 dated 20.10.2011 and the Zoning status document of the Zoning Department of Başaksehir Municipality and Urban Renewal Area of the area was determined to be within the scope of the Zoning Plan.
In this case, both the Law No. 6306 on the Conversion of Areas at Risk of Disasters and the Slum Law, which are determined to be exempt from fees, accrue on behalf of the plaintiff and the contractor Akdeniz Inşaat A.Sh. the fees paid by the claimant on behalf of the claimant by registration and collected in this way are required to be refunded, since there are no legal hits on the fees paid.
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.”
