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ARTICLE · 23 MARCH 2021

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Kripto Paralar Ve Vergilendirilmesine İlişkin Değerlendirmeler

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Kripto paraların finansal enstrümanlar olarak ekonomide ve hukuk düzleminde tanımlanması ve konumlandırılması tüm dünyada güncel bir tartışma konusu olarak karşımıza çıkmaktadır.

TurkeyTechnology
BTS & Partners
BTS & Partners
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1) GIRIS

Kripto paralarin finansal enstrümanlar olarak ekonomide ve hukuk düzleminde tanimlanmasi ve konumlandirilmasi tüm dünyada güncel bir tartisma konusu olarak karsimiza çikmaktadir. Kripto paralarin gerek piyasa degeri bakimindan gerek günlük ve yillik islem hacimleri bakimindan yadsinamaz büyüklükte uygulamasinin bulundugu ve kripto paralara iliskin faaliyetlerin gelecekte de artarak devam edecegi öngörülmektedir. Bu baglamda, devletler ve uluslararasi kurumlar, kripto paralarin hukuki niteligine ve özellikle nasil vergilendirilmesi gerektigine iliskin uygun yaklasimlar belirlemeye çalismaktadir.

Kripto paralara iliskin konular, artik yarginin da karsilastigi bir alan olup gelinen noktada, yasada karsiligini bulmayan bu alana iliskin hukuki sorunlar, hakimlerin bosluk doldurma yetkisi kapsaminda giderilmeye çalisilmaktadir. Nitekim, Antalya Bölge Adliye Mahkemesi 6. Hukuk Dairesi, 13.11.2020 tarihli kararinda1, vefat eden esinin aktif pasif

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