{"id":1192,"date":"2010-11-04T12:00:00","date_gmt":"2010-11-04T12:00:00","guid":{"rendered":"http:\/\/haksen.org.tr\/?p=1192"},"modified":"2010-11-04T12:00:00","modified_gmt":"2010-11-04T12:00:00","slug":"4-clinin-is-sonu-tazminati-yargida-","status":"publish","type":"post","link":"https:\/\/haksen.org.tr\/?p=1192","title":{"rendered":"4\/c&#8217;linin \u0130\u015f Sonu Tazminat\u0131 Yarg\u0131da"},"content":{"rendered":"<p>Kamu \u00c7al\u0131\u015fanlar\u0131 Hak Sendikalar\u0131 Konfederasyonu&#8217;na (HAKSEN) ba\u011fl\u0131 B\u00fcro Hak-Sen, 657 say\u0131l\u0131 Yasan\u0131n 4\/C maddesine g\u00f6re \u00e7al\u0131\u015fanlara \u00f6denen i\u015f sonu tazminat\u0131n\u0131n eksik hesapland\u0131\u011f\u0131 gerek\u00e7esiyle \u00fcyesi ad\u0131na dava a\u00e7t\u0131. <\/p>\n<p>4\/C&#8217;li olarak T\u00fcrkiye \u0130statistik Kurumunda (T\u00dc\u0130K) 10 y\u0131l \u00e7al\u0131\u015ft\u0131ktan sonra emekli olan sendika \u00fcyesine \u00f6denen i\u015f sonu tazminat\u0131ndan gelir vergisi kesilmesi, ek \u00f6demenin tazminata dahil edilmemesi ve emekli olan memur ve i\u015f\u00e7ilere seyyanen \u00f6denen 750 TL yol tazminat\u0131n\u0131n \u00f6denmemesi nedeniyle Ankara \u0130dare Mahkemesine a\u00e7\u0131lan davada, eksik hesaplanan tutar\u0131n yasal gecikme faiziyle birlikte \u00f6denmesi istendi. <\/p>\n<p>-GEL\u0130R VERG\u0130S\u0130 KES\u0130LMES\u0130 ANAYASAYA AYKIRI-<br \/>\nDava dilek\u00e7esinde, dava konusu &#8220;i\u015f sonu tazminat\u0131&#8217;n\u0131n kamu personeline \u00f6denen &#8220;emekli ikramiyesi&#8217; ile i\u015f\u00e7ilere \u00f6denen &#8220;k\u0131dem tazminat\u0131&#8217; ile birebir ayn\u0131 i\u00e7erikte bir toplu \u00f6deme oldu\u011fu belirtildi. Bu nedenle, an\u0131lan tazminatlar\u0131n \u00f6denmesi s\u0131ras\u0131nda esas al\u0131nan t\u00fcm unsurlar\u0131n i\u015f sonu tazminat\u0131 a\u00e7\u0131s\u0131ndan da kabul edilmesi gerekti\u011fi belirtilerek, i\u015f\u00e7ilere \u00f6denen k\u0131dem tazminat\u0131 ve memurlara \u00f6denen emekli ikramiyesinden gelir vergisi kesintisi yap\u0131lmazken, ayn\u0131 nitelikteki bir \u00f6deme olan i\u015f sonu tazminat\u0131ndan gelir vergisi kesilmesinin Anayasan\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011fu iddia edildi.<\/p>\n<p>-EK \u00d6DEMEN\u0130N \u0130\u015e SONU TAZM\u0130NATINA DAH\u0130L ED\u0130LMES\u0130 GEREK\u0130R-<br \/>\nDilek\u00e7ede, &#8220;Daval\u0131 idare b\u00fcnyesinde, ad\u0131 her ne kadar fazla \u00e7al\u0131\u015fma \u00fccreti olsa da, t\u00fcm personele ek \u00f6deme niteli\u011finde, s\u00fcrekli ve d\u00fczenli olarak ve ayn\u0131 miktarda \u00f6denen fazla \u00e7al\u0131\u015fma ek \u00f6demesinin ayl\u0131\u011f\u0131n bir par\u00e7as\u0131 haline gelmi\u015f oldu\u011fu a\u00e7\u0131kt\u0131r&#8221; denildi. Dava dilek\u00e7esine \u015f\u00f6yle devam edildi:<br \/>\n&#8220;S\u00fcrekli ve d\u00fczenli \u00f6demelerin k\u0131dem tazminat\u0131 ve emekli ikramiyesi hesab\u0131nda dikkate al\u0131nd\u0131\u011f\u0131 a\u00e7\u0131k oldu\u011funa g\u00f6re, m\u00fcvekkilin i\u015f sonu tazminat\u0131n\u0131n hesaplamas\u0131 s\u0131ras\u0131nda bu gelir kaleminin dikkate al\u0131nmam\u0131\u015f olu\u015fu a\u00e7\u0131k\u00e7a hukuka ayk\u0131r\u0131d\u0131r.&#8221; <\/p>\n<p>-YOL TAZM\u0130NATI \u00d6DENMEL\u0130D\u0130R &#8211;<br \/>\nKamu kurumunda \u00e7al\u0131\u015f\u0131yor olma ortak paydas\u0131 ile, kamu g\u00f6revlileri ve i\u015f\u00e7ilere, emeklilik halinde 750 TL tutar\u0131nda tazminat \u00f6demesi yap\u0131l\u0131yor. A\u00e7\u0131lan davada, memur ve i\u015f\u00e7ilere tan\u0131nan bir hakk\u0131n, ayn\u0131 kamu kurumunda ge\u00e7ici personel stat\u00fcs\u00fcnde \u00e7al\u0131\u015fm\u0131\u015f olan m\u00fcvekkile tan\u0131nmamas\u0131n\u0131n a\u00e7\u0131k\u00e7a e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011fu ifade edildi. <\/p>\n<p>-&#8220;Y\u00dcZDE 30 EKS\u0130K \u00d6DEME YAPILIYOR&#8221;-<br \/>\nDava konusunu ANKA&#8217;ya de\u011ferlendiren HAKSEN Genel Ba\u015fkan\u0131 Ayhan \u00c7ivi, dava konusu i\u015flemler nedeniyle emekli olan 4\/C&#8217;li bir personele yakla\u015f\u0131k y\u00fczde 30 eksik \u00f6deme yap\u0131ld\u0131\u011f\u0131n\u0131, zaten olduk\u00e7a zor \u015fartlarda ya\u015famak zorunda olan 4\/C personele yap\u0131lan ayr\u0131mc\u0131l\u0131\u011f\u0131n emeklilikte de devam etti\u011fini belirterek, halen \u00e7al\u0131\u015fan 23 bin 980 4\/C&#8217;linin haklar\u0131na sahip \u00e7\u0131kacaklar\u0131n\u0131 s\u00f6yledi.(ANKA) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00fcro Hak -Sen, 657 Say\u0131l\u0131 Yasan\u0131n 4\/c Maddesine G\u00f6re \u00c7al\u0131\u015fanlara \u00d6denen \u0130\u015f Sonu Tazminat\u0131n\u0131n Eksik Hesapland\u0131\u011f\u0131 Gerek\u00e7esiyle \u00dcyesi Ad\u0131na Dava A\u00e7t\u0131<\/p>\n","protected":false},"author":1,"featured_media":1193,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1192","post","type-post","status-publish","format-standard","has-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/1192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1192"}],"version-history":[{"count":0,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/1192\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=\/wp\/v2\/media\/1193"}],"wp:attachment":[{"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haksen.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}