Summary:
Paid KDV If it is not explicitly stated in the sales contract that the sales price does not include KDV, it must be accepted that KDV has been paid within the scope of this price as well as the sales price; otherwise it must be proved by the claimant (that the KDV price will be paid separately).
TC
Supreme
Article No.: 2014/19132
Decision No:2015/6993
K. Date:12.5.2015
At the end of the trial of the case of cancellation of the appeal between the parties, the file was examined, the deputies of the party appealed within the judicial review period, and the file was considered necessary by discussing the Decrees of the case.
– THE DECISION –
Pay paying 214.760-TL for the sale of the defendant’s real estate located in eight fields, the plaintiff’s attorney, with the company he is a client, the defendant put it up for sale and the invoice was sent, the defendant had no objection to this price, but the defendant had to pay the VAT amount as 182.000-GBP, stating the invoice price, therefore, the Kırklareli Enforcement Directorate against the defendant. 2013/**** that they initiated enforcement proceedings from their numbered file, and that the prosecution was stopped upon the objection of the defendant, With the request of cancellation of the appeal, he requested and sued for the continuation of the case and for a decision to be made on compensation for executive denial at a rate of 20% for the defendant.
The defendant’s Lawyer dismissed the case under the name of money request by declaring that the plaintiff’s land registry price was not in compliance with the law in the case where his client agreed to buy and sell 8 pieces of the plaintiff’s real estate for a price of 182,000 TL, including VAT, and bought real estate for 182,000 TL, and requested that the lawsuit filed against the plaintiff be covered by a quota of 20%.
As a result of the trial conducted by the court, the VAT fee will be paid by the defendant, the burden of proof belongs to the plaintiff and the plaintiff cannot prove it in writing, the amount of 200 for the duration of the CCP should be listened to as a witness in accordance with the continuation clauses and not requested, with the official announcement of the Kırklareli Land Registry Office dated 23.12.2011 and numbered 12502, the total VAT value of 182,000 TL for immovable property sold by the plaintiff to the defendant in securities sold to one party that it will be paid by the defendant, there is no provision according to the case law of the Court of Cassation (Court of Cassation 19. 03.11 The Law Office’s 2010 date and 2010/3127 E., 2010/12338 K.,
Supreme Court 19. Dated 11.06.2013 and 2013/8012 E of the Directorate of Legal Department., 2013/10801 K. numbered with a record selling price do not include VAT. Paid payable together with VAT excluding VAT, and paid below the sale price, unless also stated, in the case between the plaintiff and the seller of the immovable property subject to the deed, the escrow deed is 182,000 TL, sold to the defendant for cash compensation, in the concrete case, the defendant and the buyer will also pay VAT, assuming that there is no document to this effect, the plaintiff unilaterally issued a promissory note, such a document will not be the reason for the rejection of the case Decrees that if there is no document in this direction,
the defendant and the buyer will also pay VAT., since it could not be proved that the plaintiff followed in bad faith, it was decided to reject the defendant’s claim for compensation, and the verdict was appealed by the party’s attorneys.
Considering the articles contained in the file, the evidence on which the decision is based and the reasons for necessity, it was unanimously decided on 12.05.2015 that there was no error in evidence evaluation, that all objections that were not evaluated on the spot by party deputies were rejected, that the decision that was found in accordance with the procedure and the law was approved, and that the approval fees written below were collected from the plaintiffs.