OFFENSE OF AGGRAVATED FRAUD THROUGH FALSE INVOICE

Elvan Keçelioğlu

Makale detayları

OFFENSE OF AGGRAVATED FRAUD THROUGH FALSE INVOICE

Yazarlar:

Elvan Keçelioğlu

Yayıncı:

Kirikkale University

Ana Başlıklar:

Ceza Hukuku

Dergi:

Kırıkkale Hukuk Mecmuası Vol.4 Issue 2, pp.627-650

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310522

pISSN:

2757-9964

Anahtar kelimeler:

Özet:

 Fake invoice organizations, which constitute one of the crucial problems of economic criminal law, use different methods to disable tax auditing. These methods are considered deceit in judicial practices, and the perpetrators who issue or purchase and use fake invoices, are prosecuted for fraud against public institutions besides the offense of producing and using fake documents within the scope of the Article 359b of Tax Procedure Law and the defendants convicted on both charges according to the principle of joinder of the offenses. In this study examined wheather the the elements of the crime which regulated under the article 1581-e of Turkish Criminal Code is fulfilled beside the Article 359b of Tax Procedure Law especially in cases where the methods mentioned above are used, and then the problem of concurrence of offences is discussed.

 Fake invoice organizations, which constitute one of the crucial problems of economic criminal law, use different methods to disable tax auditing. These methods are considered deceit in judicial practices, and the perpetrators who issue or purchase and use fake invoices, are prosecuted for fraud against public institutions besides the offense of producing and using fake documents within the scope of the Article 359b of Tax Procedure Law and the defendants convicted on both charges according to the principle of joinder of the offenses. In this study examined wheather the the elements of the crime which regulated under the article 1581-e of Turkish Criminal Code is fulfilled beside the Article 359b of Tax Procedure Law especially in cases where the methods mentioned above are used, and then the problem of concurrence of offences is discussed.

 Fake invoice organizations, which constitute one of the crucial problems of economic criminal law, use different methods to disable tax auditing. These methods are considered deceit in judicial practices, and the perpetrators who issue or purchase and use fake invoices, are prosecuted for fraud against public institutions besides the offense of producing and using fake documents within the scope of the Article 359b of Tax Procedure Law and the defendants convicted on both charges according to the principle of joinder of the offenses. In this study examined wheather the the elements of the crime which regulated under the article 1581-e of Turkish Criminal Code is fulfilled beside the Article 359b of Tax Procedure Law especially in cases where the methods mentioned above are used, and then the problem of concurrence of offences is discussed.

 Ekonomi ceza hukukunun önemli sorunlarından birini teşkil eden sahte fatura organizasyonları, vergi denetimini etkisiz kılmak için farklı pek çok yönteme başvurmaktadır. Bu yöntemler yargı uygulamasında dolandırıcılık hilesi olarak değerlendirilmekte ve sahte fatura satışı yapan ya da bu sahte fatura satın alarak kullanan failler hakkında, 213 sayılı Vergi Usul Kanununun 359. maddesi kapsamında sahte belge düzenleme veya kullanma suçu yanında kamu kurumları zararına dolandırıcılık suçundan da dava açılmakta ve gerçek içtima kuralı uygulanarak her iki suçtan ayrı ayrı ceza verilme yaklaşımı gerçekleştirmeye çalışılmaktadır. Bu çalışmada özellikle bahsi geçen yöntemlere başvurulan durumlar bakımından VUK 359b hükmü yanında TCK 1581-ede düzenlenen suçun unsurlarının da oluşup oluşmadığı incelenmiş, ardından her iki suç arasındaki içtima sorunu ele alınmıştır.

Makale detayları

OFFENSE OF AGGRAVATED FRAUD THROUGH FALSE INVOICE

Yazarlar:

Elvan Keçelioğlu

Yayıncı:

Kirikkale University

Ana Başlıklar:

Ceza Hukuku

Dergi:

Kırıkkale Hukuk Mecmuası Vol.4 Issue 2, pp.627-650

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310522

pISSN:

2757-9964

fake invoice

tax evasion

fraud against public institutions

concurrence of offencessahte fatura

vergi kaçakçılığı

kamu kurum ve kuruluşları zararına dolandırıcılık

içtima

Sayı

Makale detayları

Yazarlar: Elvan Keçelioğlu

Yayıncı: Kirikkale University

Ana Başlıklar: Ceza Hukuku

Dergi: Kırıkkale Hukuk Mecmuası Vol.4 Issue 2, pp.627-650

Belge Tipi: Makale

Yayın Tarihi: 10/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001310522

pISSN: 2757-9964

Sayı

Yazarlar:

Elvan Keçelioğlu

Yayıncı:

Kirikkale University

Ana Başlıklar:

Ceza Hukuku

Dergi:

Kırıkkale Hukuk Mecmuası Vol.4 Issue 2, pp.627-650

Belge Tipi:

Makale

Yayın Tarihi:

10/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310522

pISSN:

2757-9964