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);--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}</style>{"id":38,"date":"2026-08-06T13:35:23","date_gmt":"2026-08-06T13:35:23","guid":{"rendered":"https:\/\/utuhukuk.com\/vergi-idare-hukuku\/"},"modified":"2026-09-08T14:13:26","modified_gmt":"2026-09-08T14:13:26","slug":"tax-administrative-law","status":"publish","type":"page","link":"https:\/\/utuhukuk.com\/en\/vergi-idare-hukuku\/","title":{"rendered":"Tax and Administrative Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"38\" class=\"elementor elementor-38 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de74f41 e-flex e-con-full e-con e-parent\" data-id=\"de74f41\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-stil\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9275b1 elementor-widget elementor-widget-html\" data-id=\"d9275b1\" 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small{display:block;font-size:.6875rem;color:var(--metin3);}\n.sd__nokta{width:32px;height:32px;border-radius:50%;border:2px solid var(--cizgi);display:flex;\n  align-items:center;justify-content:center;font-size:.75rem;font-weight:700;color:var(--metin3);\n  background:var(--beyaz);transition:.3s var(--y);}\n.sd.on .sd__nokta{border-color:var(--kirmizi);color:var(--kirmizi);}\n.sd.bitti .sd__nokta{background:var(--kirmizi);border-color:var(--kirmizi);color:#fff;}\n.sd__ad{font-size:.625rem;letter-spacing:.06em;text-transform:uppercase;color:var(--metin3);white-space:nowrap;}\n.sd.on .sd__ad{color:var(--metin);font-weight:600;}\n@keyframes paneGel{from{opacity:0;transform:translateX(14px)}to{opacity:1;transform:none}}\n[data-rv]{opacity:0;transform:translateY(22px);\n  transition:opacity .8s cubic-bezier(.22,.61,.36,1),transform .8s cubic-bezier(.22,.61,.36,1);}\n[data-rv].gorundu{opacity:1;transform:none;}\nhtml.statik [data-rv]{opacity:1!important;transform:none!important;}\n[id^='utu-'] .manyetik{text-wrap:pretty;}\n[id^='utu-'] .manyetik .kelimeKap{display:inline-block;white-space:nowrap;}\n[id^='utu-'] .manyetik .kelimeKap > span{display:inline-block;will-change:transform;\n  transition:transform .28s cubic-bezier(.2,.9,.2,1),color .28s;}\n[id^='utu-'] .manyetik .bosluk{display:inline-block;}\n[id^='utu-'] .manyetik .bosluk{width:.28em;}\n@media(max-width:760px){:root{--pad:1.375rem;--bolum:clamp(2.9rem,9vw,4rem);}.svc{min-height:0;padding:1rem 1.1rem;display:grid;\n    grid-template-columns:44px 1fr;grid-template-rows:auto auto;\n    column-gap:.9rem;row-gap:.2rem;align-items:start;}.svc__ikon{width:40px;height:40px;grid-row:1\/3;align-self:center;}.svc__ikon svg{width:19px;height:19px;}.svc h3{margin-top:0;font-size:.9375rem;align-self:end;}.svc p{margin-top:0;font-size:.75rem;line-height:1.5;}.svc__no{top:1rem;right:1.1rem;font-size:.5625rem;}.svc__ok{display:none;}.svc:hover{transform:none;}.faz{min-height:0;padding:2.8rem var(--pad);}.faz h2{font-size:clamp(1.6rem,7.6vw,2.2rem);}.faz p{margin-top:.8rem;}.faz__liste{margin-top:1.1rem;}.uye__govde{padding:.75rem .8rem 1rem;}.uye__govde h3{font-size:.8125rem;}.uye__govde p{font-size:.6875rem;}.uye__basharf{font-size:1.3rem;}.ilke{flex:0 0 76vw;padding:1.1rem;}.ilke__m{font-size:.9375rem;}}\n@media(max-width:360px){:root{--pad:1.05rem;}.uye__foto{aspect-ratio:1\/.7;}}\n@media(prefers-reduced-motion:reduce){*{animation-duration:.01ms!important;transition-duration:.01ms!important;}[data-rv]{opacity:1!important;}}\n@media(min-width:1024px){html.statik .faz{min-height:640px;}}\nbody.suruklu,body.suruklu .yorunge{cursor:grabbing;}\n\n[id^='utu-'] h1{font-weight:600;letter-spacing:-.03em;line-height:1.06;}\n[id^='utu-'] .yol{display:flex;flex-wrap:wrap;align-items:center;gap:.5rem;font-size:.75rem;\n  color:var(--a-metin3);margin-bottom:1.4rem;}\n[id^='utu-'] .yol a{transition:color .25s var(--y);}\n[id^='utu-'] .yol a:hover{color:#fff;}\n[id^='utu-'] .yol i{font-style:normal;opacity:.45;}\n[id^='utu-'] .yol b{font-weight:500;color:var(--a-metin2);}\n[id^='utu-'] .btn--hat{border-color:var(--cizgi2);color:var(--metin);}\n[id^='utu-'] .btn--hat:hover{border-color:var(--metin);}\n[id^='utu-'] .btn--ahat{border-color:rgba(255,255,255,.32);color:#fff;}\n[id^='utu-'] .btn--ahat:hover{border-color:#fff;background:rgba(255,255,255,.08);}\n\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-817c7a7 e-flex e-con-full e-con e-parent\" data-id=\"817c7a7\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-chrome\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8f4234 elementor-widget elementor-widget-html\" data-id=\"b8f4234\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-chrome .btn--tam{width:100%;}\n#utu-chrome #perde{position:fixed;inset:0;z-index:400;pointer-events:none;display:flex;}\n#utu-chrome #perde span{flex:1;background:var(--koyu);transform:scaleY(0);transform-origin:bottom;}\n#utu-chrome #perde.oynat span{animation:perdeGec .95s cubic-bezier(.76,0,.24,1) forwards;}\n#utu-chrome #perde.oynat span:nth-child(2){animation-delay:.05s}\n#utu-chrome #perde.oynat span:nth-child(3){animation-delay:.1s}\n#utu-chrome #perde.oynat span:nth-child(4){animation-delay:.15s}\n#utu-chrome #perde.oynat span:nth-child(5){animation-delay:.2s}\n#utu-chrome .ustserit{background:var(--koyu);color:var(--a-metin3);font-size:.75rem;position:relative;z-index:120;}\n#utu-chrome .ustserit__ic{display:flex;align-items:center;justify-content:flex-end;gap:2rem;height:42px;}\n#utu-chrome .ustserit__sag{display:flex;align-items:center;gap:1.6rem;}\n#utu-chrome .ustserit a:hover{color:#fff;}\n#utu-chrome .ustserit b{font-weight:600;color:#fff;}\n#utu-chrome .ustserit__gunes b{color:var(--a-metin2);font-weight:500;font-variant-numeric:tabular-nums;}\n#utu-chrome .ust{position:sticky;top:0;z-index:110;background:var(--beyaz);border-bottom:1px solid var(--cizgi);\n  transition:box-shadow .3s var(--y);}\n#utu-chrome .ust.sabit{box-shadow:0 6px 26px rgba(23,23,26,.08);}\n#utu-chrome .ust__ic{display:flex;align-items:center;gap:2rem;height:80px;}\n#utu-chrome .menu{display:flex;align-items:center;height:100%;}\n#utu-chrome .menu__oge{position:relative;height:100%;display:flex;align-items:center;}\n#utu-chrome .menu__oge>a{display:flex;align-items:center;gap:.4rem;padding:0 1rem;height:100%;\n  font-size:.875rem;font-weight:500;color:var(--metin2);transition:color .25s var(--y);}\n#utu-chrome .menu__oge>a .ok{font-size:.6rem;transition:transform .3s var(--y);}\n#utu-chrome .menu__oge:hover>a{color:var(--metin);}\n#utu-chrome .menu__oge--mega:hover>a .ok{transform:rotate(180deg);}\n#utu-chrome .menu__oge>a::after{content:\"\";position:absolute;left:1rem;right:1rem;bottom:-1px;height:2px;\n  background:var(--kirmizi);transform:scaleX(0);transform-origin:left;transition:transform .3s var(--y);}\n#utu-chrome .menu__oge:hover>a::after{transform:scaleX(1);}\n#utu-chrome .menu__oge--mega{position:static;}#utu-chrome .ust__ic{position:relative;}#utu-chrome .mega{position:absolute;top:100%;left:50%;transform:translateX(-50%) translateY(8px);\n  width:min(1060px,92vw);background:var(--beyaz);border:1px solid var(--cizgi);border-radius:var(--r);\n  box-shadow:0 34px 80px rgba(20,20,22,.16);padding:1.8rem;display:grid;\n  grid-template-columns:minmax(0,1fr) 250px;gap:1.8rem;opacity:0;visibility:hidden;\n  transition:opacity .25s var(--y),transform .25s var(--y),visibility .25s;}\n#utu-chrome .menu__oge--mega:hover .mega{opacity:1;visibility:visible;transform:translateX(-50%) translateY(0);}\n#utu-chrome .mega__sutunlar{display:grid;grid-template-columns:repeat(4,1fr);gap:1.4rem;}\n#utu-chrome .mega h4{font-size:.625rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;\n  color:var(--kirmizi);margin-bottom:.7rem;padding-bottom:.55rem;border-bottom:1px solid var(--cizgi);}\n#utu-chrome .mega__sutunlar a{display:flex;gap:.65rem;padding:.5rem .55rem;border-radius:var(--r);\n  transition:background-color .2s var(--y);}\n#utu-chrome .mega__sutunlar a:hover{background:var(--zemin2);}\n#utu-chrome .mega__sutunlar i{font-style:normal;font-size:.625rem;font-weight:700;color:var(--cizgi2);padding-top:.15rem;}\n#utu-chrome .mega__sutunlar a:hover i{color:var(--kirmizi);}\n#utu-chrome .mega__sutunlar b{display:block;font-size:.8125rem;font-weight:600;}\n#utu-chrome .mega__sutunlar small{display:block;font-size:.6875rem;color:var(--metin3);line-height:1.4;}\n#utu-chrome .mega__promo{background:var(--koyu);color:#fff;border-radius:var(--r);padding:1.5rem;\n  display:flex;flex-direction:column;justify-content:flex-end;gap:.5rem;}\n#utu-chrome .mega__k{font-size:.625rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--kirmizi-acik);}\n#utu-chrome .mega__promo h4{color:#fff;border:0;margin:0;font-size:1.25rem;letter-spacing:-.02em;text-transform:none;}\n#utu-chrome .mega__promo p{font-size:.75rem;line-height:1.6;color:var(--a-metin3);margin-bottom:.6rem;}\n#utu-chrome .hamburger{display:none;width:26px;height:18px;position:relative;flex:0 0 auto;}\n#utu-chrome .hamburger span{position:absolute;left:0;width:100%;height:2px;background:var(--metin);transition:all .3s var(--y);}\n#utu-chrome .hamburger span:nth-child(1){top:0}\n#utu-chrome .hamburger span:nth-child(2){top:8px}\n#utu-chrome .hamburger span:nth-child(3){top:16px}\nbody.menu-acik #utu-chrome .hamburger span:nth-child(1){top:8px;transform:rotate(45deg)}\nbody.menu-acik #utu-chrome .hamburger span:nth-child(2){opacity:0}\nbody.menu-acik #utu-chrome .hamburger span:nth-child(3){top:8px;transform:rotate(-45deg)}\n#utu-chrome .mobilmenu{position:fixed;inset:80px 0 0;z-index:105;background:var(--beyaz);padding:2rem var(--pad) 3rem;\n  display:flex;flex-direction:column;gap:1.4rem;opacity:0;visibility:hidden;transform:translateY(-10px);\n  transition:opacity .3s var(--y),transform .3s var(--y),visibility .3s;overflow-y:auto;}\nbody.menu-acik #utu-chrome .mobilmenu{opacity:1;visibility:visible;transform:none;}\n#utu-chrome .mobilmenu nav{display:flex;flex-direction:column;}\n#utu-chrome .mobilmenu nav a{padding:1rem 0;border-bottom:1px solid var(--cizgi);font-size:1.0625rem;font-weight:600;}\n#utu-chrome .mobilmenu__tel{font-size:1.25rem;font-weight:700;color:var(--kirmizi);}\n@media(max-width:1024px){#utu-chrome .menu,#utu-chrome .ust__cta{display:none;}#utu-chrome .hamburger{display:block;}}\n@media(max-width:760px){#utu-chrome .ustserit__adres,#utu-chrome .ustserit__gunes{display:none;}#utu-chrome .ustserit__ic{justify-content:space-between;gap:0;}#utu-chrome .ustserit__sag{flex:1 1 auto;justify-content:space-between;gap:1rem;}#utu-chrome .ust__ic{height:68px;}#utu-chrome .marka img{height:32px;}#utu-chrome .mobilmenu{inset:68px 0 0;padding-top:1.6rem;}#utu-chrome .slider__eylem .btn{flex:1 1 100%;}}\n@media(prefers-reduced-motion:reduce){#utu-chrome #perde{display:none;}}\n#utu-chrome .ust__ic{align-items:center!important;}#utu-chrome .hamburger{width:28px!important;height:20px!important;padding:0!important;margin:0!important;border:0!important;background:none!important;box-shadow:none!important;align-self:center!important;flex:0 0 auto!important;-webkit-appearance:none!important;appearance:none!important;border-radius:0!important;}#utu-chrome .hamburger:hover,#utu-chrome .hamburger:focus,#utu-chrome .hamburger:active{background:none!important;box-shadow:none!important;outline:none!important;}#utu-chrome .hamburger span{height:2px!important;background:var(--metin)!important;}#utu-chrome .hamburger span:nth-child(1){top:0!important;}#utu-chrome .hamburger span:nth-child(2){top:9px!important;}#utu-chrome .hamburger span:nth-child(3){top:18px!important;}\nbody.menu-acik #utu-chrome .mobilmenu{opacity:1!important;visibility:visible!important;transform:none!important;}body.menu-acik #utu-chrome .hamburger span:nth-child(1){top:9px!important;transform:rotate(45deg)!important;}body.menu-acik #utu-chrome .hamburger span:nth-child(2){opacity:0!important;}body.menu-acik #utu-chrome .hamburger span:nth-child(3){top:9px!important;transform:rotate(-45deg)!important;}\n<\/style>\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550 SAYFA GE\u00c7\u0130\u015e PERDES\u0130 (ui-gecis) \u2550\u2550\u2550\u2550\u2550\u2550 -->\n<div id=\"perde\" aria-hidden=\"true\">\n  <span><\/span><span><\/span><span><\/span><span><\/span><span><\/span>\n<\/div>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550 \u00dcST \u015eER\u0130T \u2550\u2550\u2550\u2550\u2550\u2550 -->\n<div class=\"ustserit\">\n  <div class=\"kap ustserit__ic\">\n    <span class=\"ustserit__sag\">\n      <span class=\"ustserit__gunes\">Ankara <b id=\"gunesSaat\">--:--<\/b> \u00b7 <span id=\"gunesDurum\">\u2014<\/span><\/span>\n      <a href=\"mailto:bilgi@utuhukuk.com\">bilgi@utuhukuk.com<\/a>\n      <a href=\"tel:+905365931600\"><b>0536 593 16 00<\/b><\/a>\n    <\/span>\n  <\/div>\n<\/div>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550 HEADER + MEGA MEN\u00dc \u2550\u2550\u2550\u2550\u2550\u2550 -->\n<header class=\"ust\" id=\"ust\">\n  <div class=\"kap ust__ic\">\n    <a class=\"marka\" href=\"\/\" aria-label=\"UTU Hukuk ve Dan\u0131\u015fmanl\u0131k\">\n      <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-logo.webp\" alt=\"UTU Hukuk &amp; Dan\u0131\u015fmanl\u0131k\" width=\"600\" height=\"156\">\n    <\/a>\n\n    <nav class=\"menu\" aria-label=\"Ana men\u00fc\">\n      <div class=\"menu__oge\"><a href=\"\/\">Anasayfa<\/a><\/div>\n      <div class=\"menu__oge\"><a href=\"\/hakkimizda\/\">Hakk\u0131m\u0131zda<\/a><\/div>\n\n      <div class=\"menu__oge menu__oge--mega\">\n        <a href=\"\/calisma-alanlarimiz\/\">\u00c7al\u0131\u015fma Alanlar\u0131 <span class=\"ok\">\u25be<\/span><\/a>\n\n        <div class=\"mega\" role=\"menu\">\n          <div class=\"mega__sutunlar\">\n<div><h4>Ceza &amp; Kamu<\/h4><a href=\"\/ceza-hukuku\/\"><i>01<\/i><span><b>Ceza Hukuku<\/b><small>Soru\u015fturma ve kovu\u015fturma<\/small><\/span><\/a><a href=\"\/vergi-idare-hukuku\/\"><i>05<\/i><span><b>Vergi ve \u0130dare Hukuku<\/b><small>Uzla\u015fma, vergi yarg\u0131s\u0131<\/small><\/span><\/a><a href=\"\/aym-aihm-basvurusu\/\"><i>14<\/i><span><b>AYM ve A\u0130HM Ba\u015fvurusu<\/b><small>Bireysel ba\u015fvuru<\/small><\/span><\/a><\/div>\n<div><h4>\u015eirket &amp; Ticaret<\/h4><a href=\"\/sirketler-hukuku\/\"><i>02<\/i><span><b>\u015eirketler Hukuku<\/b><small>Kurulu\u015f, pay devri<\/small><\/span><\/a><a href=\"\/ticaret-hukuku\/\"><i>03<\/i><span><b>Ticaret Hukuku<\/b><small>S\u00f6zle\u015fme, haks\u0131z rekabet<\/small><\/span><\/a><a href=\"\/icra-iflas-hukuku\/\"><i>10<\/i><span><b>\u0130cra ve \u0130flas Hukuku<\/b><small>Alacak takibi<\/small><\/span><\/a><a href=\"\/arabuluculuk\/\"><i>17<\/i><span><b>Arabuluculuk<\/b><small>Dava \u015fart\u0131 ve ihtiyari<\/small><\/span><\/a><\/div>\n<div><h4>Sekt\u00f6rel<\/h4><a href=\"\/tasima-hukuku\/\"><i>06<\/i><span><b>Ta\u015f\u0131ma Hukuku<\/b><small>CMR, z\u0131ya ve hasar<\/small><\/span><\/a><a href=\"\/maden-hukuku\/\"><i>07<\/i><span><b>Maden Hukuku<\/b><small>Ruhsat, idari yapt\u0131r\u0131m<\/small><\/span><\/a><a href=\"\/sigorta-hukuku\/\"><i>09<\/i><span><b>Sigorta Hukuku<\/b><small>R\u00fccu, tazminat kapsam\u0131<\/small><\/span><\/a><a href=\"\/tazminat-hukuku\/\"><i>13<\/i><span><b>Tazminat Hukuku<\/b><small>Maddi ve manevi tazminat<\/small><\/span><\/a><a href=\"\/kamu-ihale-hukuku\/\"><i>15<\/i><span><b>Kamu \u0130hale Hukuku<\/b><small>\u0130tiraz, K\u0130K ba\u015fvurusu<\/small><\/span><\/a><\/div>\n<div><h4>Birey &amp; Aile<\/h4><a href=\"\/is-hukuku\/\"><i>04<\/i><span><b>\u0130\u015f Hukuku<\/b><small>Fesih, alacak, i\u015f kazas\u0131<\/small><\/span><\/a><a href=\"\/gayrimenkul-hukuku\/\"><i>08<\/i><span><b>Gayrimenkul Hukuku<\/b><small>Tapu iptali, kamula\u015ft\u0131rma<\/small><\/span><\/a><a href=\"\/miras-hukuku\/\"><i>11<\/i><span><b>Miras Hukuku<\/b><small>Tenkis, muris muvazaas\u0131<\/small><\/span><\/a><a href=\"\/aile-hukuku\/\"><i>12<\/i><span><b>Aile Hukuku<\/b><small>Bo\u015fanma, velayet, nafaka<\/small><\/span><\/a><a href=\"\/yabancilar-hukuku\/\"><i>16<\/i><span><b>Yabanc\u0131lar Hukuku<\/b><small>\u0130kamet, \u00e7al\u0131\u015fma izni<\/small><\/span><\/a><\/div>\n          <\/div>\n\n          <aside class=\"mega__promo\">\n            <span class=\"mega__k\">Ankara \u00b7 2016<\/span>\n            <h4>17 \u00e7al\u0131\u015fma alan\u0131<\/h4>\n            <p>Dosyan\u0131n hacmine bakmaks\u0131z\u0131n ayn\u0131 derinlikte \u00e7al\u0131\u015f\u0131yoruz. G\u00f6r\u00fc\u015fmeler randevu ile yap\u0131l\u0131r.<\/p>\n            <a class=\"btn btn--kirmizi btn--tam\" href=\"\/calisma-alanlarimiz\/\">Alanlar\u0131n T\u00fcm\u00fc<\/a>\n          <\/aside>\n        <\/div>\n      <\/div>\n\n      <div class=\"menu__oge\"><a href=\"\/yayinlarimiz\/\">Yay\u0131nlar\u0131m\u0131z<\/a><\/div>\n      <div class=\"menu__oge\"><a href=\"\/ekibimiz\/\">Ekibimiz<\/a><\/div>\n      <div class=\"menu__oge\"><a href=\"\/iletisim\/\">\u0130leti\u015fim<\/a><\/div>\n    <\/nav>\n\n    <button class=\"btn btn--kirmizi ust__cta\" data-form-ac>G\u00f6r\u00fc\u015fme Talebi<\/button>\n\n    <button class=\"hamburger\" id=\"menuDugme\" aria-label=\"Men\u00fcy\u00fc a\u00e7\" aria-expanded=\"false\">\n      <span><\/span><span><\/span><span><\/span>\n    <\/button>\n  <\/div>\n<\/header>\n\n<div class=\"mobilmenu\" id=\"mobilMenu\" aria-hidden=\"true\">\n  <nav>\n    <a href=\"\/\">Anasayfa<\/a>\n    <a href=\"\/hakkimizda\/\">Hakk\u0131m\u0131zda<\/a>\n    <a href=\"\/calisma-alanlarimiz\/\">\u00c7al\u0131\u015fma Alanlar\u0131<\/a>\n    <a href=\"\/yayinlarimiz\/\">Yay\u0131nlar\u0131m\u0131z<\/a>\n    <a href=\"\/ekibimiz\/\">Ekibimiz<\/a>\n    <a href=\"\/iletisim\/\">\u0130leti\u015fim<\/a>\n  <\/nav>\n  <button class=\"btn btn--kirmizi\" data-form-ac>G\u00f6r\u00fc\u015fme Talebi<\/button>\n  <a class=\"mobilmenu__tel\" href=\"tel:+905365931600\">0536 593 16 00<\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa58ccd e-flex e-con-full e-con e-parent\" data-id=\"aa58ccd\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-sayfabas\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0f4401 elementor-widget elementor-widget-html\" data-id=\"f0f4401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-sayfabas .sb{position:relative;background:var(--koyu);color:#fff;overflow:hidden;\n  padding:clamp(3.4rem,7vw,6rem) 0 clamp(3rem,6vw,5rem);}\n#utu-sayfabas .sb__gorsel{position:absolute;inset:0;background-size:cover;background-position:center;\n  opacity:.20;filter:grayscale(1) contrast(1.05);}\n#utu-sayfabas .sb::after{content:\"\";position:absolute;inset:0;\n  background:linear-gradient(105deg,var(--koyu) 32%,rgba(20,20,22,.72) 68%,rgba(20,20,22,.42));}\n#utu-sayfabas .sb__ic{position:relative;z-index:2;max-width:62ch;}\n#utu-sayfabas .sb h1{font-size:clamp(2.1rem,5.4vw,3.9rem);}\n#utu-sayfabas .sb__alt{margin-top:1.15rem;font-family:var(--fs);font-size:clamp(1rem,1.5vw,1.1875rem);\n  line-height:1.68;color:var(--a-metin2);max-width:56ch;}\n#utu-sayfabas .sb__eylem{display:flex;flex-wrap:wrap;gap:.7rem;margin-top:2rem;}\n#utu-sayfabas .sb__cizgi{position:absolute;left:0;right:0;bottom:0;height:3px;z-index:3;\n  background:linear-gradient(90deg,var(--kirmizi) 0%,var(--kirmizi) 22%,transparent 22%);}\n@media(max-width:760px){#utu-sayfabas .sb__eylem .btn{flex:1 1 100%;}}\n<\/style>\n<section class=\"sb\" id=\"ustbas\">\n  <div class=\"sb__gorsel\" style=\"background-image:url(https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-k-vergi.webp)\"><\/div>\n  <div class=\"kap sb__ic\">\n    <nav class=\"yol\" aria-label=\"K\u0131r\u0131nt\u0131 yolu\"><a href=\"\/\">Anasayfa<\/a><i>\u00b7<\/i><a href=\"\/calisma-alanlarimiz\/\">\u00c7al\u0131\u015fma Alanlar\u0131<\/a><i>\u00b7<\/i><b>Vergi ve \u0130dare Hukuku<\/b><\/nav>\n    <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>\u00c7al\u0131\u015fma Alan\u0131 \u00b7 05<\/p>\n    <h1 data-rv>Vergi ve \u0130dare Hukuku<\/h1>\n    <p class=\"sb__alt\" data-rv>Vergi ceza ihbarnamelerine itiraz, uzla\u015fma g\u00f6r\u00fc\u015fmeleri, iptal ve tam yarg\u0131 davalar\u0131 ile idari yapt\u0131r\u0131mlara kar\u015f\u0131 ba\u015fvurular.<\/p>\n    <div class=\"sb__eylem\" data-rv><button class=\"btn btn--kirmizi btn--buyuk\" data-form-ac>G\u00f6r\u00fc\u015fme Talebi<\/button><a class=\"btn btn--buyuk btn--ahat\" href=\"tel:+905365931600\">0536 593 16 00<\/a><\/div>\n  <\/div>\n  <span class=\"sb__cizgi\"><\/span>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7efdca2 e-flex e-con-full e-con e-parent\" data-id=\"7efdca2\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-giris\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c8f330 elementor-widget elementor-widget-html\" data-id=\"1c8f330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-giris .gr{padding:var(--bolum) 0;background:var(--beyaz);}\n#utu-giris .gr__ic{display:grid;grid-template-columns:minmax(0,1.55fr) minmax(0,.95fr);gap:clamp(2rem,5vw,4rem);align-items:start;}\n#utu-giris .gr__metin p{margin-bottom:1.05rem;font-size:1.0625rem;line-height:1.78;color:var(--metin2);}\n#utu-giris .gr__metin p:first-child{font-family:var(--fs);font-size:1.1875rem;color:var(--metin);}\n#utu-giris .gr__metin p:last-child{margin-bottom:0;}\n#utu-giris .gr__kart{position:sticky;top:100px;background:var(--zemin2);border:1px solid var(--cizgi);\n  border-radius:var(--r);padding:1.5rem 1.4rem;}\n#utu-giris .gr__kart h2{font-size:.6875rem;font-weight:700;letter-spacing:.155em;text-transform:uppercase;\n  color:var(--kirmizi);margin-bottom:1.1rem;}\n#utu-giris .gr__sat{display:grid;grid-template-columns:1fr;gap:.15rem;padding:.7rem 0;border-top:1px solid var(--cizgi);}\n#utu-giris .gr__sat:first-of-type{border-top:0;padding-top:0;}\n#utu-giris .gr__sat dt{font-size:.6875rem;letter-spacing:.1em;text-transform:uppercase;color:var(--metin3);}\n#utu-giris .gr__sat dd{margin:0;font-size:.875rem;font-weight:500;line-height:1.5;}\n#utu-giris .gr__not{margin-top:1.1rem;padding-top:.9rem;border-top:1px solid var(--cizgi);\n  font-size:.75rem;line-height:1.6;color:var(--metin3);}\n@media(max-width:960px){#utu-giris .gr__ic{grid-template-columns:1fr;}#utu-giris .gr__kart{position:static;}}\n<\/style>\n<section class=\"gr\" id=\"giris\">\n  <div class=\"kap gr__ic\">\n    <div class=\"gr__metin\"><p data-rv>\u0130dare hukukunda s\u00fcreler, hakk\u0131n kendisi kadar \u00f6nemlidir. Vergi ceza ihbarnamesinin tebli\u011finden sonraki otuz g\u00fcn; uzla\u015fma, dava ve indirimli \u00f6deme yollar\u0131n\u0131n hepsinin birlikte de\u011ferlendirilmesi gereken bir karar penceresidir. Yanl\u0131\u015f se\u00e7ilen yol, sonradan d\u00fczeltilemez.<\/p><p data-rv>UTU Hukuk &amp; Dan\u0131\u015fmanl\u0131k; vergi incelemesi s\u00fcrecinin takibi, tarhiyat \u00f6ncesi ve sonras\u0131 uzla\u015fma, vergi mahkemesinde iptal davalar\u0131, \u00f6deme emrine itiraz ve haciz i\u015flemlerine kar\u015f\u0131 ba\u015fvurular\u0131 y\u00fcr\u00fct\u00fcr.<\/p><p data-rv>\u0130dare hukuku taraf\u0131nda ise ruhsat iptalleri, idari para cezalar\u0131, kamula\u015ft\u0131rma i\u015flemleri, memur disiplin cezalar\u0131 ve kamu ihalelerine ili\u015fkin uyu\u015fmazl\u0131klar \u00e7al\u0131\u015fma kapsam\u0131ndad\u0131r. Vergi ve idare hukuku deste\u011fi, vergi mahkemeleri ile Dan\u0131\u015ftay nezdinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p><\/div>\n    <aside class=\"gr__kart\" data-rv>\n      <h2>K\u0131sa bilgi<\/h2>\n      <dl><div class=\"gr__sat\"><dt>Alan<\/dt><dd>Vergi ve \u0130dare Hukuku<\/dd><\/div><div class=\"gr__sat\"><dt>Hizmet bi\u00e7imi<\/dt><dd>Dava takibi ve dan\u0131\u015fmanl\u0131k<\/dd><\/div><div class=\"gr__sat\"><dt>G\u00f6rev b\u00f6lgesi<\/dt><dd>Ankara merkezli, T\u00fcrkiye geneli<\/dd><\/div><div class=\"gr__sat\"><dt>G\u00f6r\u00fc\u015fme<\/dt><dd>Randevu ile, ofisimizde veya \u00e7evrim i\u00e7i<\/dd><\/div><div class=\"gr__sat\"><dt>\u0130lk ad\u0131m<\/dt><dd>Belgelerin incelenmesi ve s\u00fcre tespiti<\/dd><\/div><\/dl>\n      <p class=\"gr__not\">Bu sayfadaki bilgiler genel bilgilendirme ama\u00e7l\u0131d\u0131r; somut dosyan\u0131z hakk\u0131nda hukuki tavsiye niteli\u011fi ta\u015f\u0131maz.<\/p>\n    <\/aside>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a04ff6 e-flex e-con-full e-con e-parent\" data-id=\"6a04ff6\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-kapsam\">\n\t\t\t\t<div class=\"elementor-element elementor-element-babee1b elementor-widget elementor-widget-html\" data-id=\"babee1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-kapsam .kp-bolum{padding:var(--bolum) 0;background:var(--zemin);border-top:1px solid var(--cizgi);}\n#utu-kapsam .kp-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;}\n#utu-kapsam .kp{position:relative;background:var(--beyaz);border:1px solid var(--cizgi);border-radius:var(--r);\n  padding:1.5rem 1.4rem 1.4rem;transition:border-color .3s var(--y),transform .3s var(--y),box-shadow .3s var(--y);}\n#utu-kapsam .kp:hover{border-color:var(--cizgi2);transform:translateY(-4px);box-shadow:0 16px 34px rgba(23,23,26,.08);}\n#utu-kapsam .kp__no{font-size:.625rem;font-weight:700;letter-spacing:.12em;color:var(--kirmizi);}\n#utu-kapsam .kp h3{margin-top:.65rem;font-size:1.0625rem;}\n#utu-kapsam .kp p{margin-top:.5rem;font-size:.875rem;line-height:1.65;color:var(--metin2);}\n@media(max-width:1024px){#utu-kapsam .kp-grid{grid-template-columns:repeat(2,1fr);}\n  #utu-kapsam .bolumbas{grid-template-columns:1fr;align-items:start;}}\n@media(max-width:640px){#utu-kapsam .kp-grid{grid-template-columns:1fr;gap:.65rem;}\n  #utu-kapsam .kp{padding:1.15rem 1.15rem 1.1rem;}#utu-kapsam .kp h3{font-size:.9375rem;}}\n<\/style>\n<section class=\"kp-bolum\" id=\"kapsam\">\n  <div class=\"kap\">\n    <header class=\"bolumbas\">\n      <div>\n        <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>Kapsam<\/p>\n        <h2 data-rv>Vergi ve \u0130dare Hukuku alan\u0131nda y\u00fcr\u00fctt\u00fc\u011f\u00fcm\u00fcz i\u015fler<\/h2>\n      <\/div>\n      <p class=\"bolumbas__alt\" data-rv>A\u015fa\u011f\u0131daki ba\u015fl\u0131klar, bu alanda en s\u0131k \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z i\u015f t\u00fcrleridir. Listede yer almayan bir konuda da \u00f6n g\u00f6r\u00fc\u015fme yap\u0131labilir.<\/p>\n    <\/header>\n    <div class=\"kp-grid\"><article class=\"kp\" data-rv><span class=\"kp__no\">01<\/span><h3>Vergi incelemesi ve uzla\u015fma<\/h3><p>\u0130nceleme s\u00fcrecinde temsil, tarhiyat \u00f6ncesi ve sonras\u0131 uzla\u015fma ba\u015fvurular\u0131 ile g\u00f6r\u00fc\u015fmelerin y\u00fcr\u00fct\u00fclmesi.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">02<\/span><h3>Vergi davalar\u0131<\/h3><p>Vergi ziya\u0131 ve usuls\u00fczl\u00fck cezalar\u0131na, ikmalen ve re\u2019sen tarhiyata kar\u015f\u0131 iptal davalar\u0131.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">03<\/span><h3>\u00d6deme emri ve haciz<\/h3><p>\u00d6deme emrine itiraz, haciz ve e-haciz i\u015flemlerinin kald\u0131r\u0131lmas\u0131, ihtiyati haciz kararlar\u0131na kar\u015f\u0131 ba\u015fvurular.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">04<\/span><h3>\u0130dari para cezalar\u0131<\/h3><p>Kabahatler Kanunu kapsam\u0131ndaki cezalar, sekt\u00f6rel d\u00fczenleyici kurum yapt\u0131r\u0131mlar\u0131 ve bunlara kar\u015f\u0131 itiraz yollar\u0131.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">05<\/span><h3>\u0130ptal ve tam yarg\u0131 davalar\u0131<\/h3><p>\u0130dari i\u015flemin iptali ve idarenin hizmet kusurundan do\u011fan zararlar\u0131n tazmini davalar\u0131.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">06<\/span><h3>Ruhsat ve izin uyu\u015fmazl\u0131klar\u0131<\/h3><p>\u0130\u015fyeri a\u00e7ma ve \u00e7al\u0131\u015fma ruhsat\u0131, yap\u0131 ruhsat\u0131 ve \u00e7evre izinlerine ili\u015fkin i\u015flemlerin denetimi.<\/p><\/article><article class=\"kp\" data-rv><span class=\"kp__no\">07<\/span><h3>Memur ve disiplin hukuku<\/h3><p>Disiplin soru\u015fturmalar\u0131, atama ve g\u00f6revden uzakla\u015ft\u0131rma i\u015flemlerine kar\u015f\u0131 dava yollar\u0131.<\/p><\/article><\/div>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08465e8 e-flex e-con-full e-con e-parent\" data-id=\"08465e8\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-merci\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7a97 elementor-widget elementor-widget-html\" data-id=\"24d7a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-merci .mr{padding:clamp(2.6rem,5vw,4rem) 0;background:var(--koyu);color:#fff;}\n#utu-merci .mr__ic{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);gap:clamp(1.6rem,4vw,3.4rem);align-items:center;}\n#utu-merci .mr h2{font-size:clamp(1.4rem,2.5vw,2rem);}\n#utu-merci .mr p{margin-top:.8rem;font-size:.9375rem;line-height:1.72;color:var(--a-metin3);max-width:44ch;}\n#utu-merci .mr__liste{display:flex;flex-wrap:wrap;gap:.55rem;}\n#utu-merci .mr__liste li{display:flex;align-items:center;gap:.55rem;padding:.55rem .9rem;\n  border:1px solid var(--a-cizgi);border-radius:var(--r);font-size:.8125rem;color:var(--a-metin2);\n  transition:border-color .3s var(--y),color .3s var(--y);}\n#utu-merci .mr__liste li:hover{border-color:var(--kirmizi);color:#fff;}\n#utu-merci .mr__liste span{width:5px;height:5px;border-radius:50%;background:var(--kirmizi);flex:0 0 auto;}\n@media(max-width:900px){#utu-merci .mr__ic{grid-template-columns:1fr;}}\n<\/style>\n<section class=\"mr\" id=\"merciler\">\n  <div class=\"kap mr__ic\">\n    <div>\n      <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>Merciler<\/p>\n      <h2 data-rv>Dosyan\u0131n y\u00fcr\u00fcd\u00fc\u011f\u00fc merciler<\/h2>\n      <p data-rv>Hangi mercide \u00e7al\u0131\u015f\u0131laca\u011f\u0131, uygulanacak usul ve s\u00fcreleri ba\u015ftan belirler. Yanl\u0131\u015f mercie yap\u0131lan ba\u015fvuru \u00e7o\u011fu zaman s\u00fcre kayb\u0131yla sonu\u00e7lan\u0131r.<\/p>\n    <\/div>\n    <ul class=\"mr__liste\"><li data-rv><span><\/span>Vergi Mahkemesi<\/li><li data-rv><span><\/span>\u0130dare Mahkemesi<\/li><li data-rv><span><\/span>B\u00f6lge \u0130dare Mahkemesi<\/li><li data-rv><span><\/span>Dan\u0131\u015ftay<\/li><li data-rv><span><\/span>Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131<\/li><\/ul>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-954d134 e-flex e-con-full e-con e-parent\" data-id=\"954d134\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-surec\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2366b81 elementor-widget elementor-widget-html\" data-id=\"2366b81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-surec .sr-bolum{padding:var(--bolum) 0;background:var(--beyaz);border-top:1px solid var(--cizgi);}\n#utu-surec .sr-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border:1px solid var(--cizgi);border-radius:var(--r);overflow:hidden;}\n#utu-surec .sr{padding:1.7rem 1.4rem;border-right:1px solid var(--cizgi);background:var(--beyaz);\n  transition:background-color .3s var(--y);}\n#utu-surec .sr:last-child{border-right:0;}\n#utu-surec .sr:hover{background:var(--zemin);}\n#utu-surec .sr__no{display:inline-flex;align-items:center;justify-content:center;width:30px;height:30px;\n  border-radius:50%;border:1.5px solid var(--kirmizi);color:var(--kirmizi);\n  font-size:.6875rem;font-weight:700;}\n#utu-surec .sr h3{margin-top:1rem;font-size:1rem;}\n#utu-surec .sr p{margin-top:.5rem;font-size:.8125rem;line-height:1.65;color:var(--metin2);}\n@media(max-width:1024px){#utu-surec .sr-grid{grid-template-columns:repeat(2,1fr);}\n  #utu-surec .sr:nth-child(2n){border-right:0;}\n  #utu-surec .sr:nth-child(-n+2){border-bottom:1px solid var(--cizgi);}\n  #utu-surec .bolumbas{grid-template-columns:1fr;align-items:start;}}\n@media(max-width:640px){#utu-surec .sr-grid{grid-template-columns:1fr;}\n  #utu-surec .sr{border-right:0;border-bottom:1px solid var(--cizgi);padding:1.25rem 1.2rem;}\n  #utu-surec .sr:last-child{border-bottom:0;}}\n<\/style>\n<section class=\"sr-bolum\" id=\"surec\">\n  <div class=\"kap\">\n    <header class=\"bolumbas\">\n      <div>\n        <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>S\u00fcre\u00e7<\/p>\n        <h2 data-rv>Nas\u0131l \u00e7al\u0131\u015f\u0131yoruz?<\/h2>\n      <\/div>\n      <p class=\"bolumbas__alt\" data-rv>Her dosya ayn\u0131 d\u00f6rt ad\u0131mdan ge\u00e7er. Aceleye getirilen bir a\u015fama, sonraki a\u015faman\u0131n maliyetini art\u0131r\u0131r.<\/p>\n    <\/header>\n    <div class=\"sr-grid\"><article class=\"sr\" data-rv><span class=\"sr__no\">01<\/span><h3>\u00d6n g\u00f6r\u00fc\u015fme<\/h3><p>Dosyan\u0131n konusu, a\u015famas\u0131 ve s\u00fcreleri dinlenir. Menfaat \u00e7at\u0131\u015fmas\u0131 kontrol\u00fc yap\u0131l\u0131r. G\u00f6r\u00fc\u015fme randevu ile ve gizlilik esas\u0131na g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr.<\/p><\/article><article class=\"sr\" data-rv><span class=\"sr__no\">02<\/span><h3>Belge incelemesi<\/h3><p>Mevcut evrak, tebligat tarihleri ve varsa dava dosyas\u0131 incelenir. Hangi s\u00fcrelerin i\u015fledi\u011fi ve hangi haklar\u0131n h\u00e2len kullan\u0131labilir oldu\u011fu tespit edilir.<\/p><\/article><article class=\"sr\" data-rv><span class=\"sr__no\">03<\/span><h3>Yol haritas\u0131<\/h3><p>Se\u00e7enekler, olas\u0131 sonu\u00e7lar\u0131 ve maliyetleriyle birlikte yaz\u0131l\u0131 olarak sunulur. Vek\u00e2let ili\u015fkisi ve \u00fccret, i\u015f ba\u015flamadan \u00f6nce yaz\u0131l\u0131 s\u00f6zle\u015fmeyle belirlenir.<\/p><\/article><article class=\"sr\" data-rv><span class=\"sr__no\">04<\/span><h3>Y\u00fcr\u00fctme ve bildirim<\/h3><p>S\u00fcre\u00e7 y\u00fcr\u00fct\u00fcl\u00fcrken her a\u015famada bilgilendirme yap\u0131l\u0131r. Duru\u015fma, tebligat ve s\u00fcreler \u00f6nceden bildirilir; s\u00fcrpriz b\u0131rak\u0131lmaz.<\/p><\/article><\/div>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e78fefe e-flex e-con-full e-con e-parent\" data-id=\"e78fefe\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-sss\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f6183 elementor-widget elementor-widget-html\" data-id=\"b5f6183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-sss .sss-bolum{padding:var(--bolum) 0;background:var(--zemin2);border-top:1px solid var(--cizgi);}\n#utu-sss .sss{max-width:880px;margin:0 auto;border-top:1px solid var(--cizgi2);}\n#utu-sss .sss__oge{border-bottom:1px solid var(--cizgi2);}\n#utu-sss .sss__soru{display:flex;align-items:center;justify-content:space-between;gap:1.5rem;\n  width:100%;padding:1.15rem 0;text-align:left;font-size:1.0625rem;font-weight:600;\n  letter-spacing:-.015em;line-height:1.4;transition:color .25s var(--y);}\n#utu-sss .sss__soru:hover{color:var(--kirmizi);}\n#utu-sss .sss__soru i{position:relative;width:16px;height:16px;flex:0 0 auto;}\n#utu-sss .sss__soru i::before,#utu-sss .sss__soru i::after{content:\"\";position:absolute;\n  background:var(--kirmizi);transition:transform .3s var(--y);}\n#utu-sss .sss__soru i::before{left:0;top:7px;width:16px;height:2px;}\n#utu-sss .sss__soru i::after{left:7px;top:0;width:2px;height:16px;}\n#utu-sss .sss__oge.acik .sss__soru i::after{transform:scaleY(0);}\n#utu-sss .sss__cevap{max-height:0;overflow:hidden;transition:max-height .38s var(--y);}\n#utu-sss .sss__cevap p{padding:0 0 1.25rem;font-size:.9375rem;line-height:1.78;color:var(--metin2);max-width:74ch;}\n@media(max-width:640px){#utu-sss .sss__soru{font-size:.9375rem;gap:1rem;}}\n<\/style>\n<section class=\"sss-bolum\" id=\"sss\">\n  <div class=\"kap\">\n    <header class=\"bolumbas bolumbas--orta\">\n      <div>\n        <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>Soru &amp; Cevap<\/p>\n        <h2 data-rv>Vergi ve \u0130dare Hukuku \u2014 s\u0131k sorulanlar<\/h2>\n      <\/div>\n    <\/header>\n    <div class=\"sss\"><div class=\"sss__oge\" data-rv><button class=\"sss__soru\" aria-expanded=\"false\"><span>Vergi ceza ihbarnamesi geldi, ka\u00e7 g\u00fcn s\u00fcre var?<\/span><i><\/i><\/button><div class=\"sss__cevap\"><p>Tebli\u011fden itibaren otuz g\u00fcn i\u00e7inde dava a\u00e7\u0131labilir; ayn\u0131 s\u00fcre i\u00e7inde uzla\u015fma veya cezada indirim talebinde de bulunulabilir. Bu \u00fc\u00e7 yol birbirini etkiledi\u011finden, karar verilmeden \u00f6nce hepsinin birlikte de\u011ferlendirilmesi gerekir.<\/p><\/div><\/div><div class=\"sss__oge\" data-rv><button class=\"sss__soru\" aria-expanded=\"false\"><span>Uzla\u015fmaya gidersem dava hakk\u0131m\u0131 kaybeder miyim?<\/span><i><\/i><\/button><div class=\"sss__cevap\"><p>Uzla\u015fman\u0131n sa\u011flanmas\u0131 h\u00e2linde uzla\u015f\u0131lan tutar i\u00e7in dava a\u00e7\u0131lamaz. Uzla\u015fma sa\u011flanamazsa dava a\u00e7ma hakk\u0131 devam eder; bu durumda kalan s\u00fcre en az on be\u015f g\u00fcn olacak \u015fekilde i\u015fler.<\/p><\/div><\/div><div class=\"sss__oge\" data-rv><button class=\"sss__soru\" aria-expanded=\"false\"><span>Dava a\u00e7mak tahsilat\u0131 durdurur mu?<\/span><i><\/i><\/button><div class=\"sss__cevap\"><p>Vergi mahkemesinde dava a\u00e7\u0131lmas\u0131, tarhiyata ili\u015fkin tahsilat\u0131 kural olarak durdurur. \u00d6deme emrine kar\u015f\u0131 a\u00e7\u0131lan davalarda ise y\u00fcr\u00fctmenin durdurulmas\u0131 ayr\u0131ca talep edilmelidir.<\/p><\/div><\/div><div class=\"sss__oge\" data-rv><button class=\"sss__soru\" aria-expanded=\"false\"><span>\u0130dari para cezas\u0131na nereye itiraz edilir?<\/span><i><\/i><\/button><div class=\"sss__cevap\"><p>Cezay\u0131 veren idareye ve cezan\u0131n t\u00fcr\u00fcne g\u00f6re sulh ceza hakimli\u011fi ya da idare mahkemesi yetkilidir. Yanl\u0131\u015f mercie yap\u0131lan ba\u015fvuru s\u00fcre kayb\u0131na yol a\u00e7ar.<\/p><\/div><\/div><div class=\"sss__oge\" data-rv><button class=\"sss__soru\" aria-expanded=\"false\"><span>Dan\u0131\u015ftay a\u015famas\u0131nda da temsil ediyor musunuz?<\/span><i><\/i><\/button><div class=\"sss__cevap\"><p>Evet. \u0130stinaf ve temyiz a\u015famalar\u0131nda dilek\u00e7e haz\u0131rl\u0131\u011f\u0131 ve duru\u015fmal\u0131 inceleme talepleri dahil s\u00fcre\u00e7 y\u00fcr\u00fct\u00fcl\u00fcr.<\/p><\/div><\/div><\/div>\n  <\/div>\n<\/section>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Vergi ceza ihbarnamesi geldi, ka\u00e7 g\u00fcn s\u00fcre var?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tebli\u011fden itibaren otuz g\u00fcn i\u00e7inde dava a\u00e7\u0131labilir; ayn\u0131 s\u00fcre i\u00e7inde uzla\u015fma veya cezada indirim talebinde de bulunulabilir. Bu \u00fc\u00e7 yol birbirini etkiledi\u011finden, karar verilmeden \u00f6nce hepsinin birlikte de\u011ferlendirilmesi gerekir.\"}}, {\"@type\": \"Question\", \"name\": \"Uzla\u015fmaya gidersem dava hakk\u0131m\u0131 kaybeder miyim?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Uzla\u015fman\u0131n sa\u011flanmas\u0131 h\u00e2linde uzla\u015f\u0131lan tutar i\u00e7in dava a\u00e7\u0131lamaz. Uzla\u015fma sa\u011flanamazsa dava a\u00e7ma hakk\u0131 devam eder; bu durumda kalan s\u00fcre en az on be\u015f g\u00fcn olacak \u015fekilde i\u015fler.\"}}, {\"@type\": \"Question\", \"name\": \"Dava a\u00e7mak tahsilat\u0131 durdurur mu?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Vergi mahkemesinde dava a\u00e7\u0131lmas\u0131, tarhiyata ili\u015fkin tahsilat\u0131 kural olarak durdurur. \u00d6deme emrine kar\u015f\u0131 a\u00e7\u0131lan davalarda ise y\u00fcr\u00fctmenin durdurulmas\u0131 ayr\u0131ca talep edilmelidir.\"}}, {\"@type\": \"Question\", \"name\": \"\u0130dari para cezas\u0131na nereye itiraz edilir?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Cezay\u0131 veren idareye ve cezan\u0131n t\u00fcr\u00fcne g\u00f6re sulh ceza hakimli\u011fi ya da idare mahkemesi yetkilidir. Yanl\u0131\u015f mercie yap\u0131lan ba\u015fvuru s\u00fcre kayb\u0131na yol a\u00e7ar.\"}}, {\"@type\": \"Question\", \"name\": \"Dan\u0131\u015ftay a\u015famas\u0131nda da temsil ediyor musunuz?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Evet. \u0130stinaf ve temyiz a\u015famalar\u0131nda dilek\u00e7e haz\u0131rl\u0131\u011f\u0131 ve duru\u015fmal\u0131 inceleme talepleri dahil s\u00fcre\u00e7 y\u00fcr\u00fct\u00fcl\u00fcr.\"}}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d378a93 e-flex e-con-full e-con e-parent\" data-id=\"d378a93\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-ilgili\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91c5163 elementor-widget elementor-widget-html\" data-id=\"91c5163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-ilgili .ilg-bolum{padding:var(--bolum) 0;background:var(--beyaz);border-top:1px solid var(--cizgi);}\n#utu-ilgili .ilg-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;}\n#utu-ilgili .ilg{display:block;border:1px solid var(--cizgi);border-radius:var(--r);overflow:hidden;\n  background:var(--zemin);transition:border-color .3s var(--y),transform .3s var(--y),box-shadow .3s var(--y);}\n#utu-ilgili .ilg:hover{border-color:var(--cizgi2);transform:translateY(-4px);box-shadow:0 16px 34px rgba(23,23,26,.08);}\n#utu-ilgili .ilg__g{display:block;height:132px;background-size:cover;background-position:center;\n  filter:grayscale(1) contrast(1.04);transition:filter .4s var(--y);}\n#utu-ilgili .ilg:hover .ilg__g{filter:none;}\n#utu-ilgili .ilg__ic{display:block;padding:1.1rem 1.2rem 1.2rem;}\n#utu-ilgili .ilg__no{font-size:.625rem;font-weight:700;letter-spacing:.12em;color:var(--kirmizi);}\n#utu-ilgili .ilg__ic b{display:block;margin-top:.4rem;font-size:1.0625rem;font-weight:600;letter-spacing:-.02em;}\n#utu-ilgili .ilg__ic small{display:block;margin-top:.35rem;font-size:.8125rem;line-height:1.6;color:var(--metin3);}\n#utu-ilgili .ilg__ok{display:inline-flex;align-items:center;gap:.5rem;margin-top:.9rem;\n  font-size:.75rem;font-weight:600;color:var(--metin2);transition:gap .3s var(--y),color .3s var(--y);}\n#utu-ilgili .ilg__ok svg{width:18px;height:9px;fill:none;stroke:currentColor;stroke-width:1.6;}\n#utu-ilgili .ilg:hover .ilg__ok{gap:.85rem;color:var(--kirmizi);}\n@media(max-width:900px){#utu-ilgili .ilg-grid{grid-template-columns:1fr;gap:.7rem;}\n  #utu-ilgili .ilg__g{height:104px;}}\n<\/style>\n<section class=\"ilg-bolum\" id=\"ilgili\">\n  <div class=\"kap\">\n    <header class=\"bolumbas\">\n      <div>\n        <p class=\"etiket\" data-rv><span class=\"etiket__cizgi\"><\/span>Devam\u0131<\/p>\n        <h2 data-rv>\u0130lgili \u00e7al\u0131\u015fma alanlar\u0131<\/h2>\n      <\/div>\n      <p class=\"bolumbas__alt\" data-rv>\n        Dosyalar \u00e7o\u011fu zaman tek bir alanda kalmaz. A\u015fa\u011f\u0131daki alanlar bu konuyla en s\u0131k birlikte y\u00fcr\u00fcyenlerdir.\n      <\/p>\n    <\/header>\n    <div class=\"ilg-grid\"><a class=\"ilg\" href=\"\/maden-hukuku\/\" data-rv><span class=\"ilg__g\" style=\"background-image:url(https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-k-maden.webp)\"><\/span><span class=\"ilg__ic\"><span class=\"ilg__no\">07<\/span><b>Maden Hukuku<\/b><small>Arama ve i\u015fletme ruhsat\u0131 s\u00fcre\u00e7leri, idari yapt\u0131r\u0131mlar, ruhsat iptali davalar\u0131 ve saha uyu\u015fmazl\u0131k\u2026<\/small><span class=\"ilg__ok\">\u0130ncele <svg viewBox=\"0 0 20 10\"><path d=\"M0 5h17M13 1l4 4-4 4\"\/><\/svg><\/span><\/span><\/a><a class=\"ilg\" href=\"\/gayrimenkul-hukuku\/\" data-rv><span class=\"ilg__g\" style=\"background-image:url(https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-k-gayrimenkul.webp)\"><\/span><span class=\"ilg__ic\"><span class=\"ilg__no\">08<\/span><b>Gayrimenkul Hukuku<\/b><small>Tapu iptali ve tescil, kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat s\u00f6zle\u015fmeleri, kamula\u015ft\u0131rma, ortakl\u0131\u011f\u0131n giderilmesi v\u2026<\/small><span class=\"ilg__ok\">\u0130ncele <svg viewBox=\"0 0 20 10\"><path d=\"M0 5h17M13 1l4 4-4 4\"\/><\/svg><\/span><\/span><\/a><a class=\"ilg\" href=\"\/aym-aihm-basvurusu\/\" data-rv><span class=\"ilg__g\" style=\"background-image:url(https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-themis.webp)\"><\/span><span class=\"ilg__ic\"><span class=\"ilg__no\">14<\/span><b>AYM ve A\u0130HM Ba\u015fvurusu<\/b><small>Anayasa Mahkemesi bireysel ba\u015fvurusu ve Avrupa \u0130nsan Haklar\u0131 Mahkemesi ba\u015fvurular\u0131n\u0131n haz\u0131rlanma\u2026<\/small><span class=\"ilg__ok\">\u0130ncele <svg viewBox=\"0 0 20 10\"><path d=\"M0 5h17M13 1l4 4-4 4\"\/><\/svg><\/span><\/span><\/a><\/div>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ayc68397 e-flex e-con-full e-con e-parent\" data-id=\"ayc68397\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-alan-yazilari\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ayw11ac85 elementor-widget elementor-widget-html\" data-id=\"ayw11ac85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-alan-yazilari .ay{padding:clamp(3rem,7vw,5rem) 0;background:var(--beyaz,#fff);\n  border-top:1px solid var(--cizgi);}\n#utu-alan-yazilari .ay__ust{display:flex;justify-content:space-between;align-items:flex-end;\n  gap:1.5rem;flex-wrap:wrap;margin-bottom:1.6rem;}\n#utu-alan-yazilari .ay__baslik{font-family:var(--f);font-size:clamp(1.4rem,2.6vw,1.9rem);\n  font-weight:600;margin:.6rem 0 0;letter-spacing:-.01em;}\n#utu-alan-yazilari .ay__tumu{font-family:var(--f);font-size:.86rem;font-weight:600;\n  color:var(--metin);text-decoration:none;white-space:nowrap;}\n#utu-alan-yazilari .ay__tumu:hover{color:var(--kirmizi);}\n#utu-alan-yazilari .ay__liste{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;\n  background:var(--cizgi);border:1px solid var(--cizgi);}\n#utu-alan-yazilari .ay__kart{background:var(--beyaz,#fff);padding:1.6rem 1.5rem 1.8rem;\n  text-decoration:none;display:flex;flex-direction:column;gap:.6rem;\n  transition:background .18s var(--y);}\n#utu-alan-yazilari .ay__kart:hover{background:var(--zemin);}\n#utu-alan-yazilari .ay__kart h3{font-family:var(--f);font-size:1.02rem;font-weight:600;\n  line-height:1.35;margin:0;color:var(--metin);}\n#utu-alan-yazilari .ay__kart:hover h3{color:var(--kirmizi);}\n#utu-alan-yazilari .ay__kart p{font-family:var(--fs);font-size:.92rem;line-height:1.6;\n  color:var(--metin2);margin:0;}\n#utu-alan-yazilari .ay__kart em{font-style:normal;font-family:var(--f);font-size:.75rem;\n  color:var(--metin3);margin-top:auto;padding-top:.4rem;}\n@media(max-width:960px){#utu-alan-yazilari .ay__liste{grid-template-columns:1fr;}}\n<\/style>\n<section class=\"ay\">\n  <div class=\"kap\">\n    <div class=\"ay__ust\">\n      <div>\n        <p class=\"etiket\"><span class=\"etiket__cizgi\"><\/span>Yay\u0131nlar\u0131m\u0131z<\/p>\n        <h2 class=\"ay__baslik\">Vergi ve \u0130dare Hukuku alan\u0131ndaki yaz\u0131lar\u0131m\u0131z<\/h2>\n      <\/div>\n      <a class=\"ay__tumu\" href=\"\/yayinlarimiz\/\">T\u00fcm yay\u0131nlar\u0131m\u0131z <span aria-hidden=\"true\">\u2192<\/span><\/a>\n    <\/div>\n    <div class=\"ay__liste\"><a class=\"ay__kart\" href=\"\/vergi-idaresinin-hukuka-aykiri-islemlerine-karsi-tazminat-talepleri\/\"><h3>Vergi \u0130daresinin Hukuka Ayk\u0131r\u0131 \u0130\u015flemlerine Kar\u015f\u0131 Tazminat Talepleri<\/h3><p>I. Vergi \u0130daresinin \u0130\u015f ve \u0130\u015flemleri A. Genel Olarak G\u00fcn\u00fcm\u00fczde vergi sistemlerinin temeli m\u00fckelleflerin beyan\u0131na\u2026<\/p><em>17 dk okuma<\/em><\/a><a class=\"ay__kart\" href=\"\/vergi-kabahatlerinde-tekerrur-ve-sonuclari\/\"><h3>Vergi Kabahatlerinde Tekerr\u00fcr ve Sonu\u00e7lar\u0131<\/h3><p>A. Vergi Kabahatleri Vergisel kabahatler, vergi m\u00fckellefleri ve vergi sorumlular\u0131 taraf\u0131ndan vergisel y\u00fck\u00fcml\u00fcl\u00fcklere\u2026<\/p><em>15 dk okuma<\/em><\/a><a class=\"ay__kart\" href=\"\/vergi-suclarinda-tekerrur-ve-sonuclari\/\"><h3>Vergi Su\u00e7lar\u0131nda Tekerr\u00fcr ve Sonu\u00e7lar\u0131<\/h3><p>VERG\u0130 SU\u00c7LARI Su\u00e7, isnat kabiliyetini haiz bir kimse taraf\u0131ndan kanunlarda d\u00fczenlenmi\u015f olan hukuka ayk\u0131r\u0131 bir fiili\u2026<\/p><em>12 dk okuma<\/em><\/a><a class=\"ay__kart\" href=\"\/idare-hukukunda-kazanilmis-hak\/\"><h3>\u0130dare Hukukunda Kazan\u0131lm\u0131\u015f Hak<\/h3><p>I.KAZANILMI\u015e HAK (M\u00dcKTESEP HAK) KAVRAMI Hak, hukuk d\u00fczeni taraf\u0131ndan korunan menfaatlerin t\u00fcm\u00fcd\u00fcr. Kazan\u0131lm\u0131\u015f hak ise\u2026<\/p><em>10 dk okuma<\/em><\/a><a class=\"ay__kart\" href=\"\/27-12-2021-tarihinde-yayimlanan-mulakat-sonuclarina-karsi-itiraz-yollari\/\"><h3>27.12.2021 Tarihinde Yay\u0131mlanan M\u00fclakat Sonu\u00e7lar\u0131na Kar\u015f\u0131 \u0130tiraz Yollar\u0131<\/h3><p>Milli E\u011fitim Bakanl\u0131\u011f\u0131nca yap\u0131lan s\u00f6zle\u015fmeli \u00f6\u011fretmenlik m\u00fclakat sonu\u00e7lar\u0131 27.12.2021 tarihinde a\u00e7\u0131klanm\u0131\u015f olup, bir\u00e7ok\u2026<\/p><em>6 dk okuma<\/em><\/a><a class=\"ay__kart\" href=\"\/covid-19-genelgesi\/\"><h3>Cov\u0131d-19 Genelgesi<\/h3><p>COVID-19 kapsam\u0131nda kamu kurum ve kurulu\u015flar\u0131nda normalle\u015fme ve al\u0131nacak tedbirlere y\u00f6nelik 01\/06\/2020 tarihinde Resmi\u2026<\/p><em>2 dk okuma<\/em><\/a><\/div>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-504d229 e-flex e-con-full e-con e-parent\" data-id=\"504d229\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-cta\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b311b33 elementor-widget elementor-widget-html\" data-id=\"b311b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-cta .ct{padding:clamp(3rem,6vw,4.8rem) 0;background:var(--kirmizi);color:#fff;}\n#utu-cta .ct__ic{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(0,.9fr);gap:2rem 3rem;align-items:center;}\n#utu-cta .ct h2{font-size:clamp(1.6rem,3.2vw,2.5rem);color:#fff;}\n#utu-cta .ct p{margin-top:.75rem;font-size:.9375rem;line-height:1.72;color:rgba(255,255,255,.86);max-width:52ch;}\n#utu-cta .ct__eylem{display:flex;flex-wrap:wrap;gap:.7rem;justify-content:flex-end;}\n#utu-cta .ct__eylem .btn--beyaz{background:#fff;color:var(--kirmizi);border-color:#fff;}\n#utu-cta .ct__eylem .btn--beyaz:hover{background:var(--koyu);border-color:var(--koyu);color:#fff;}\n#utu-cta .ct__eylem .btn--seffaf{border-color:rgba(255,255,255,.55);color:#fff;}\n#utu-cta .ct__eylem .btn--seffaf:hover{background:rgba(255,255,255,.12);border-color:#fff;}\n@media(max-width:900px){#utu-cta .ct__ic{grid-template-columns:1fr;}\n  #utu-cta .ct__eylem{justify-content:flex-start;}}\n@media(max-width:640px){#utu-cta .ct__eylem .btn{flex:1 1 100%;}}\n<\/style>\n<section class=\"ct\" id=\"iletisim\">\n  <div class=\"kap ct__ic\">\n    <div>\n      <h2 data-rv>Dosyan\u0131z\u0131 birlikte de\u011ferlendirelim.<\/h2>\n      <p data-rv>\u00d6n g\u00f6r\u00fc\u015fmede dosyan\u0131n a\u015famas\u0131, i\u015fleyen s\u00fcreler ve se\u00e7enekler konu\u015fulur. G\u00f6r\u00fc\u015fmeler randevu ile yap\u0131l\u0131r ve gizlilik esast\u0131r.<\/p>\n    <\/div>\n    <div class=\"ct__eylem\" data-rv>\n      <button class=\"btn btn--buyuk btn--beyaz\" data-form-ac>G\u00f6r\u00fc\u015fme Talebi<\/button>\n      <a class=\"btn btn--buyuk btn--seffaf\" href=\"\/iletisim\/\">\u0130leti\u015fim<\/a>\n    <\/div>\n  <\/div>\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e008a8d e-flex e-con-full e-con e-parent\" data-id=\"e008a8d\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-sema\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06c9129 elementor-widget elementor-widget-html\" data-id=\"06c9129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"UTU Hukuk & Dan\u0131\u015fmanl\u0131k \u2014 Vergi ve \u0130dare Hukuku\", \"description\": \"Vergi ceza ihbarnamesi, uzla\u015fma, vergi davas\u0131, idari para cezas\u0131 ve iptal davalar\u0131. Vergi ve idare hukuku dan\u0131\u015fmanl\u0131\u011f\u0131.\", \"url\": \"https:\/\/utuhukuk.com\/vergi-idare-hukuku\/\", \"areaServed\": {\"@type\": \"City\", \"name\": \"Ankara\"}, \"serviceType\": \"Vergi ve \u0130dare Hukuku\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"Mustafa Kemal Mah. 2131. Cad. No: 25\/8\", \"addressLocality\": \"Ankara\", \"addressRegion\": \"Ankara\", \"addressCountry\": \"TR\"}, \"telephone\": \"+90-312-229-34-56\"}<\/script>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BreadcrumbList\", \"itemListElement\": [{\"@type\": \"ListItem\", \"position\": 1, \"name\": \"Anasayfa\", \"item\": \"https:\/\/utuhukuk.com\/\"}, {\"@type\": \"ListItem\", \"position\": 2, \"name\": \"\u00c7al\u0131\u015fma Alanlar\u0131\", \"item\": \"https:\/\/utuhukuk.com\/calisma-alanlarimiz\/\"}, {\"@type\": \"ListItem\", \"position\": 3, \"name\": \"Vergi ve \u0130dare Hukuku\", \"item\": \"https:\/\/utuhukuk.com\/vergi-idare-hukuku\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6acbac e-flex e-con-full e-con e-parent\" data-id=\"d6acbac\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-footer\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bdfa84f elementor-widget elementor-widget-html\" data-id=\"bdfa84f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-footer .alt{background:var(--koyu);color:var(--a-metin3);padding-top:clamp(3rem,6vw,4.5rem);}\n#utu-footer .alt__ic{display:grid;grid-template-columns:minmax(0,1.5fr) repeat(3,minmax(0,1fr));gap:2.5rem;padding-bottom:3rem;}\n#utu-footer .marka--alt img{height:36px;}\n#utu-footer .alt__marka p{margin-top:1.2rem;font-size:.8125rem;line-height:1.7;max-width:34ch;}\n#utu-footer .alt__sutun{display:flex;flex-direction:column;gap:.6rem;}\n#utu-footer .alt__sutun h4{font-size:.6875rem;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:#fff;margin-bottom:.5rem;}\n#utu-footer .alt__sutun a,#utu-footer .alt__sutun span{font-size:.8125rem;line-height:1.6;transition:color .25s var(--y);}\n#utu-footer .alt__sutun a:hover{color:#fff;}\n#utu-footer .alt__ince{display:flex;flex-wrap:wrap;align-items:baseline;gap:.9rem 2.2rem;padding:1.5rem 0 1.8rem;\n  border-top:1px solid var(--a-cizgi);font-size:.6875rem;color:rgba(255,255,255,.54);}\n#utu-footer .alt__yasal{flex:1 1 36ch;max-width:74ch;line-height:1.65;}\n#utu-footer .alt__ince a{margin-left:auto;}\n#utu-footer .alt__ince a:hover{color:#fff;}\n@media(max-width:1024px){#utu-footer .alt__ic{grid-template-columns:1fr 1fr;}}\n@media(max-width:760px){#utu-footer .marka img{height:32px;}#utu-footer .alt__ic{grid-template-columns:1fr;gap:1.8rem;padding-bottom:2rem;}#utu-footer .alt__ince a{margin-left:0;}}\n<\/style>\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550 FOOTER \u2550\u2550\u2550\u2550\u2550\u2550 -->\n<footer class=\"alt\">\n  <div class=\"kap alt__ic\">\n    <div class=\"alt__marka\">\n      <a class=\"marka marka--alt\" href=\"\/\" aria-label=\"UTU Hukuk ve Dan\u0131\u015fmanl\u0131k\">\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/09\/utu-logo-acik-320.webp\" alt=\"UTU Hukuk &amp; Dan\u0131\u015fmanl\u0131k\" width=\"330\" height=\"86\">\n      <\/a>\n      <p>Ankara merkezli; 68 ilde i\u015f orta\u011f\u0131 a\u011f\u0131 ve 14+ \u00fclkede \u00e7\u00f6z\u00fcm ortakl\u0131\u011f\u0131yla kurumsal, ceza, i\u015f, ta\u015f\u0131ma, maden ve vergi hukukunda temsil ve dan\u0131\u015fmanl\u0131k.<\/p>\n    <\/div>\n    <div class=\"alt__sutun\">\n      <h4>Kurumsal<\/h4>\n      <a href=\"\/hakkimizda\/\">Hakk\u0131m\u0131zda<\/a><a href=\"\/ekibimiz\/\">Ekibimiz<\/a><a href=\"\/yayinlarimiz\/\">Yay\u0131nlar\u0131m\u0131z<\/a><a href=\"\/calisma-alanlarimiz\/\">\u00c7al\u0131\u015fma Alanlar\u0131<\/a><a href=\"\/iletisim\/\">\u0130leti\u015fim<\/a>\n    <\/div>\n    <div class=\"alt__sutun\">\n      <h4>\u00c7al\u0131\u015fma Alanlar\u0131<\/h4>\n      <a href=\"\/ceza-hukuku\/\">Ceza Hukuku<\/a><a href=\"\/is-hukuku\/\">\u0130\u015f Hukuku<\/a><a href=\"\/sirketler-hukuku\/\">\u015eirketler Hukuku<\/a><a href=\"\/gayrimenkul-hukuku\/\">Gayrimenkul Hukuku<\/a><a href=\"\/aile-hukuku\/\">Aile Hukuku<\/a>\n    <\/div>\n    <div class=\"alt__sutun\">\n      <h4>\u0130leti\u015fim<\/h4>\n      <a href=\"tel:+905365931600\">0536 593 16 00<\/a>\n      <a href=\"mailto:bilgi@utuhukuk.com\">bilgi@utuhukuk.com<\/a>\n      <span>Mustafa Kemal Mah. 2131. Cad.<br>No: 25\/8 Ankara<\/span>\n    <\/div>\n  <\/div>\n  <div class=\"kap alt__ince\">\n    <p>\u00a9 <span id=\"yil\">2026<\/span> UTU Hukuk &amp; Dan\u0131\u015fmanl\u0131k<\/p>\n    <p class=\"alt__yasal\">Bu sitedeki i\u00e7erikler genel bilgilendirme ama\u00e7l\u0131d\u0131r, hukuki tavsiye niteli\u011fi ta\u015f\u0131maz. Site, T\u00fcrkiye Barolar Birli\u011fi Reklam Yasa\u011f\u0131 Y\u00f6netmeli\u011fi'ne uygun olarak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n    <a href=\"#\">Ayd\u0131nlatma Metni \/ KVKK<\/a>\n  <\/div>\n<\/footer>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-279f7f5 e-flex e-con-full e-con e-parent\" data-id=\"279f7f5\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-form\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b73362e elementor-widget elementor-widget-html\" data-id=\"b73362e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n#utu-form .btn--hayalet2{border-color:var(--cizgi2);color:var(--metin2);}\n#utu-form .btn--hayalet2:hover:not([disabled]){border-color:var(--metin);color:var(--metin);}\n#utu-form .modal{position:fixed;inset:0;z-index:300;display:grid;place-items:center;padding:1.2rem;\n  opacity:0;visibility:hidden;transition:opacity .3s var(--y),visibility .3s;}\n#utu-form .modal.acik{opacity:1;visibility:visible;}\n#utu-form .modal__ort{position:absolute;inset:0;background:rgba(20,20,22,.62);backdrop-filter:blur(5px);}\n#utu-form .modal__kart{position:relative;width:min(560px,100%);max-height:92svh;overflow-y:auto;\n  background:var(--beyaz);border-radius:var(--r);padding:clamp(1.5rem,3vw,2.2rem);\n  box-shadow:0 40px 90px rgba(0,0,0,.3);transform:translateY(14px) scale(.985);\n  transition:transform .35s var(--y);}\n#utu-form .modal.acik .modal__kart{transform:none;}\n#utu-form .modal__kapat{position:absolute;top:.8rem;right:.9rem;width:34px;height:34px;border-radius:50%;\n  font-size:1.35rem;line-height:1;color:var(--metin3);transition:background-color .2s,color .2s;}\n#utu-form .modal__kapat:hover{background:var(--zemin2);color:var(--metin);}\n#utu-form .stepper{display:flex;align-items:flex-start;margin-bottom:1.6rem;padding-right:2rem;}\n#utu-form .stepper .sd{display:flex;flex-direction:column;align-items:center;gap:.4rem;flex:0 0 auto;}\n#utu-form .stepper .cubuk{flex:1;height:2px;background:var(--cizgi);margin:15px .4rem 0;position:relative;}\n#utu-form .stepper .cubuk i{position:absolute;inset:0;width:0;background:var(--kirmizi);transition:width .4s var(--y);display:block;}\n#utu-form .pane{display:none;}\n#utu-form .pane--on{display:block;animation:paneGel .35s var(--y);}\n#utu-form .pane h3{font-size:1.25rem;}\n#utu-form .pane>p{margin-top:.35rem;color:var(--metin3);font-size:.875rem;}\n#utu-form .secenekler{margin-top:1.1rem;display:grid;gap:.5rem;}\n#utu-form .secenek{text-align:left;border:1.5px solid var(--cizgi);border-radius:var(--r);padding:.8rem 1rem;\n  font-size:.875rem;font-weight:500;transition:border-color .2s,background-color .2s;}\n#utu-form .secenek:hover{border-color:var(--cizgi2);}\n#utu-form .secenek.on{border-color:var(--kirmizi);background:rgba(192,39,45,.05);color:var(--kirmizi);font-weight:600;}\n#utu-form .ikili{display:grid;grid-template-columns:1fr 1fr;gap:.8rem;}\n#utu-form .alan{display:flex;flex-direction:column;gap:.35rem;margin-top:1rem;}\n#utu-form .alan span{font-size:.75rem;font-weight:600;color:var(--metin2);}\n#utu-form .alan span i{font-style:normal;font-weight:400;color:var(--metin3);}\n#utu-form .alan input,#utu-form .alan textarea{width:100%;padding:.7rem .85rem;border:1px solid var(--cizgi);border-radius:var(--r);\n  background:var(--zemin);font-family:var(--f);font-size:.9375rem;color:var(--metin);\n  transition:border-color .2s,background-color .2s;}\n#utu-form .alan textarea{resize:vertical;min-height:82px;line-height:1.6;}\n#utu-form .alan input:focus,#utu-form .alan textarea:focus{outline:none;border-color:var(--kirmizi);background:var(--beyaz);}\n#utu-form .onay{display:flex;align-items:flex-start;gap:.7rem;margin-top:1.1rem;cursor:pointer;}\n#utu-form .onay input{position:absolute;opacity:0;width:0;height:0;}\n#utu-form .onay__kutu{flex:0 0 17px;width:17px;height:17px;margin-top:.15rem;border:1.5px solid var(--cizgi2);\n  border-radius:2px;position:relative;transition:.2s;}\n#utu-form .onay__kutu::after{content:\"\";position:absolute;left:4px;top:1px;width:5px;height:9px;\n  border:solid #fff;border-width:0 2px 2px 0;transform:rotate(45deg) scale(0);transition:transform .2s var(--y);}\n#utu-form .onay input:checked+.onay__kutu{background:var(--kirmizi);border-color:var(--kirmizi);}\n#utu-form .onay input:checked+.onay__kutu::after{transform:rotate(45deg) scale(1);}\n#utu-form .onay__yazi{font-size:.75rem;line-height:1.6;color:var(--metin3);}\n#utu-form .pane--bitis{text-align:center;padding:1rem 0;}\n#utu-form .bitis__tik{width:62px;height:62px;border-radius:50%;background:var(--kirmizi);color:#fff;\n  font-size:1.7rem;display:flex;align-items:center;justify-content:center;margin:0 auto 1rem;}\n#utu-form .bitis__ozet{margin-top:1.2rem;text-align:left;background:var(--zemin2);border-radius:var(--r);\n  padding:1rem 1.1rem;font-size:.8125rem;color:var(--metin2);display:grid;gap:.35rem;}\n#utu-form .bitis__ozet b{color:var(--metin);}\n#utu-form .modal__nav{display:flex;justify-content:space-between;gap:.8rem;margin-top:1.6rem;}\n#utu-form .modal__not{margin-top:.9rem;font-size:.6875rem;color:var(--metin3);text-align:center;}\n@media(max-width:760px){#utu-form .slider__eylem .btn{flex:1 1 100%;}#utu-form .ikili{grid-template-columns:1fr;}#utu-form .modal__kart{padding:1.3rem;}#utu-form .stepper .sd__ad{display:none;}#utu-form .stepper{margin-bottom:1.2rem;padding-right:0;}}\n@media (pointer:coarse){body,#utu-form a,#utu-form button,#utu-form .secenek{cursor:auto;}}\n<\/style>\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550 ADIMLI FORM (ui-stepper) \u2550\u2550\u2550\u2550\u2550\u2550 -->\n<div class=\"modal\" id=\"modal\" aria-hidden=\"true\" role=\"dialog\" aria-modal=\"true\" aria-label=\"G\u00f6r\u00fc\u015fme talebi\">\n  <div class=\"modal__ort\" data-form-kapat><\/div>\n  <div class=\"modal__kart\">\n    <button class=\"modal__kapat\" data-form-kapat aria-label=\"Kapat\">\u00d7<\/button>\n\n    <div class=\"stepper\" id=\"stepperBar\"><\/div>\n\n    <form id=\"talepForm\" novalidate>\n      <!-- 1 -->\n      <div class=\"pane pane--on\">\n        <h3>Hangi alanda?<\/h3>\n        <p>Dosyan\u0131z\u0131n ilgili oldu\u011fu \u00e7al\u0131\u015fma alan\u0131n\u0131 se\u00e7in.<\/p>\n        <div class=\"secenekler\" data-tek>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Ceza Hukuku\">Ceza Hukuku<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"\u015eirketler \/ Ticaret\">\u015eirketler \/ Ticaret<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"\u0130\u015f Hukuku\">\u0130\u015f Hukuku<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Vergi ve \u0130dare\">Vergi ve \u0130dare<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Ta\u015f\u0131ma \/ Maden\">Ta\u015f\u0131ma \/ Maden<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Gayrimenkul \/ Miras \/ Aile\">Gayrimenkul \/ Miras \/ Aile<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Di\u011fer\">Di\u011fer<\/button>\n        <\/div>\n      <\/div>\n      <!-- 2 -->\n      <div class=\"pane\">\n        <h3>Dosya hangi a\u015famada?<\/h3>\n        <p>Bu, ilk g\u00f6r\u00fc\u015fmeye haz\u0131rl\u0131k i\u00e7in gereklidir.<\/p>\n        <div class=\"secenekler\" data-tek>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Hen\u00fcz dava a\u00e7\u0131lmad\u0131\">Hen\u00fcz dava a\u00e7\u0131lmad\u0131<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Soru\u015fturma \/ ihtar a\u015famas\u0131\">Soru\u015fturma veya ihtar a\u015famas\u0131<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Derdest dava var\">Derdest dava var<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Karar \u00e7\u0131kt\u0131, kanun yolu\">Karar \u00e7\u0131kt\u0131, kanun yolu<\/button>\n          <button type=\"button\" class=\"secenek\" data-deger=\"Sadece dan\u0131\u015fmanl\u0131k\">Sadece dan\u0131\u015fmanl\u0131k<\/button>\n        <\/div>\n        <label class=\"alan alan--genis\">\n          <span>K\u0131saca konu <i>(iste\u011fe ba\u011fl\u0131)<\/i><\/span>\n          <textarea id=\"fKonu\" rows=\"3\" placeholder=\"Birka\u00e7 c\u00fcmle yeterli.\"><\/textarea>\n        <\/label>\n      <\/div>\n      <!-- 3 -->\n      <div class=\"pane\">\n        <h3>Size nas\u0131l ula\u015fal\u0131m?<\/h3>\n        <p>Yaln\u0131zca g\u00f6r\u00fc\u015fme planlamak i\u00e7in kullan\u0131l\u0131r.<\/p>\n        <div class=\"ikili\">\n          <label class=\"alan\"><span>Ad Soyad *<\/span><input type=\"text\" id=\"fAd\" required autocomplete=\"name\"><\/label>\n          <label class=\"alan\"><span>Telefon *<\/span><input type=\"tel\" id=\"fTel\" required autocomplete=\"tel\"><\/label>\n        <\/div>\n        <label class=\"alan alan--genis\"><span>E-posta<\/span><input type=\"email\" id=\"fMail\" autocomplete=\"email\"><\/label>\n        <label class=\"onay\">\n          <input type=\"checkbox\" id=\"fKvkk\" required>\n          <span class=\"onay__kutu\"><\/span>\n          <span class=\"onay__yazi\">Ayd\u0131nlatma metnini okudum; ileti\u015fim bilgilerimin g\u00f6r\u00fc\u015fme amac\u0131yla i\u015flenmesini kabul ediyorum.<\/span>\n        <\/label>\n      <\/div>\n      <!-- 4 -->\n      <div class=\"pane pane--bitis\">\n        <div class=\"bitis__tik\">\u2713<\/div>\n        <h3>Talebiniz al\u0131nd\u0131<\/h3>\n        <p>Ayn\u0131 i\u015f g\u00fcn\u00fc i\u00e7inde size d\u00f6nece\u011fiz. Acil durumlar i\u00e7in <a href=\"tel:+905365931600\">0536 593 16 00<\/a>.<\/p>\n        <div class=\"bitis__ozet\" id=\"ozet\"><\/div>\n      <\/div>\n\n      <div class=\"modal__nav\">\n        <button type=\"button\" class=\"btn btn--hayalet2\" id=\"geriBtn\" disabled>\u2190 Geri<\/button>\n        <button type=\"button\" class=\"btn btn--kirmizi\" id=\"ileriBtn\">Devam \u2192<\/button>\n      <\/div>\n      <p class=\"modal__not\">Bu form \u00fczerinden iletilen bilgiler vek\u00e2let ili\u015fkisi do\u011furmaz.<\/p>\n    <\/form>\n  <\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e26154 e-flex e-con-full e-con e-parent\" data-id=\"5e26154\" data-element_type=\"container\" data-e-type=\"container\" id=\"utu-betik\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d27896 elementor-widget elementor-widget-html\" data-id=\"7d27896\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\n\/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n   UTU Hukuk \u2014 i\u00e7 sayfa etkile\u015fim katman\u0131\n   Anasayfa beti\u011finden yaln\u0131zca her sayfada gereken mod\u00fcller:\n   perde \u00b7 Ankara g\u00fcne\u015fi \u00b7 header\/mobil men\u00fc \u00b7 manyetik ba\u015fl\u0131k \u00b7\n   reveal \u00b7 SSS akordiyonu \u00b7 ad\u0131ml\u0131 form \u00b7 y\u0131l\n   \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\n(function () {\n  'use strict';\n\n  var statik = \/[?&]statik=1\/.test(location.search);\n  var azHareket = statik || matchMedia('(prefers-reduced-motion: reduce)').matches;\n  if (statik) document.documentElement.classList.add('statik');\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 SAYFA GE\u00c7\u0130\u015e PERDES\u0130 \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  var perde = document.getElementById('perde');\n  function perdeOynat(sonra) {\n    if (!perde || azHareket) { sonra && sonra(); return; }\n    perde.classList.remove('oynat'); void perde.offsetWidth; perde.classList.add('oynat');\n    if (sonra) setTimeout(sonra, 470);\n  }\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 ANKARA'NIN G\u00dcNE\u015e\u0130 \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  var ANK = { enlem: 39.9334, boylam: 32.8597, ofset: 3 };\n  function gunes(d) {\n    var rad = Math.PI \/ 180;\n    var y0 = Date.UTC(d.getUTCFullYear(), 0, 1);\n    var gun = Math.floor((Date.UTC(d.getUTCFullYear(), d.getUTCMonth(), d.getUTCDate()) - y0) \/ 864e5) + 1;\n    var h = d.getUTCHours() + d.getUTCMinutes() \/ 60;\n    var g = (2 * Math.PI \/ 365) * (gun - 1 + (h - 12) \/ 24);\n    var zd = 229.18 * (0.000075 + 0.001868 * Math.cos(g) - 0.032077 * Math.sin(g)\n      - 0.014615 * Math.cos(2 * g) - 0.040849 * Math.sin(2 * g));\n    var sap = 0.006918 - 0.399912 * Math.cos(g) + 0.070257 * Math.sin(g)\n      - 0.006758 * Math.cos(2 * g) + 0.000907 * Math.sin(2 * g)\n      - 0.002697 * Math.cos(3 * g) + 0.00148 * Math.sin(3 * g);\n    var sa = ((h * 60 + zd + 4 * ANK.boylam) \/ 4 - 180) * rad, el = ANK.enlem * rad;\n    var cz = Math.max(-1, Math.min(1, Math.sin(el) * Math.sin(sap) + Math.cos(el) * Math.cos(sap) * Math.cos(sa)));\n    return { y: 90 - Math.acos(cz) \/ rad, sabah: sa < 0 };\n  }\n  function gunesYaz() {\n    var eS = document.getElementById('gunesSaat'), eD = document.getElementById('gunesDurum');\n    if (!eS) return;\n    var d = new Date(), t = new Date(d.getTime() + ANK.ofset * 3600e3), k = gunes(d);\n    eS.textContent = String(t.getUTCHours()).padStart(2, '0') + ':' + String(t.getUTCMinutes()).padStart(2, '0');\n    eD.textContent = k.y > 0 ? 'g\u00fcne\u015f ufkun ' + Math.round(k.y) + '\u00b0 \u00fczerinde'\n      : (k.y > -6 ? (k.sabah ? '\u015fafak' : 'g\u00fcn bat\u0131m\u0131') : 'mesai d\u0131\u015f\u0131');\n  }\n  gunesYaz(); setInterval(gunesYaz, 60000);\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 HEADER \/ MOB\u0130L MEN\u00dc \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  var ust = document.getElementById('ust');\n  addEventListener('scroll', function () { ust && ust.classList.toggle('sabit', scrollY > 6); }, { passive: true });\n\n  var hb = document.getElementById('menuDugme'), mm = document.getElementById('mobilMenu');\n  if (hb && mm) {\n    function menuAyarla(acik) {\n      document.body.classList.toggle('menu-acik', acik);\n      hb.setAttribute('aria-expanded', acik ? 'true' : 'false');\n      hb.setAttribute('aria-label', acik ? 'Men\u00fcy\u00fc kapat' : 'Men\u00fcy\u00fc a\u00e7');\n      mm.setAttribute('aria-hidden', acik ? 'false' : 'true');\n      mm.style.opacity = acik ? '1' : '0';\n      mm.style.visibility = acik ? 'visible' : 'hidden';\n      mm.style.transform = acik ? 'none' : 'translateY(-10px)';\n      mm.style.pointerEvents = acik ? 'auto' : 'none';\n      if (acik) ustHizala();\n      document.body.style.overflow = acik ? 'hidden' : '';\n    }\n    function ustHizala() {\n      var h = document.getElementById('ust');\n      if (h) mm.style.top = Math.max(0, Math.round(h.getBoundingClientRect().bottom)) + 'px';\n    }\n    ustHizala();\n    addEventListener('resize', ustHizala, { passive: true });\n    addEventListener('scroll', ustHizala, { passive: true });\n    menuAyarla(false);\n    hb.addEventListener('click', function () {\n      menuAyarla(!document.body.classList.contains('menu-acik'));\n    });\n    mm.querySelectorAll('a,button').forEach(function (x) {\n      x.addEventListener('click', function () { menuAyarla(false); });\n    });\n    addEventListener('keydown', function (e) {\n      if (e.key === 'Escape' && document.body.classList.contains('menu-acik')) menuAyarla(false);\n    });\n    window.__utuMenu = menuAyarla;\n  }\n\n  \/* sayfa i\u00e7i \u00e7apa t\u0131klamalar\u0131 \u2014 perde + kayd\u0131rma (sayfalar aras\u0131 linkler dokunulmaz) *\/\n  document.addEventListener('click', function (e) {\n    var a = e.target.closest('a[href^=\"#\"]');\n    if (!a) return;\n    var h = a.getAttribute('href');\n    if (!h || h === '#') return;\n    var hedef = document.querySelector(h);\n    if (!hedef) return;\n    e.preventDefault();\n    if (document.body.classList.contains('menu-acik') && window.__utuMenu) window.__utuMenu(false);\n    perdeOynat(function () { hedef.scrollIntoView({ block: 'start' }); });\n  });\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 MANYET\u0130K BA\u015eLIKLAR \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  (function manyetik() {\n    function harflere(kap) {\n      var dugumler = [];\n      (function topla(n) {\n        for (var i = 0; i < n.childNodes.length; i++) {\n          var c = n.childNodes[i];\n          if (c.nodeType === 3) { if (c.nodeValue.trim()) dugumler.push(c); }\n          else if (c.nodeType === 1 && c.tagName !== 'BR') topla(c);\n        }\n      })(kap);\n      dugumler.forEach(function (dn) {\n        var parca = document.createDocumentFragment();\n        dn.nodeValue.split(\/(\\s+)\/).forEach(function (bolum) {\n          if (!bolum) return;\n          if (\/^\\s+$\/.test(bolum)) {\n            var bo = document.createElement('span');\n            bo.className = 'bosluk'; bo.innerHTML = '&nbsp;';\n            parca.appendChild(bo); return;\n          }\n          var k = document.createElement('span');\n          k.className = 'kelimeKap';\n          bolum.split('').forEach(function (ch) {\n            var s = document.createElement('span'); s.textContent = ch; k.appendChild(s);\n          });\n          parca.appendChild(k);\n        });\n        dn.parentNode.replaceChild(parca, dn);\n      });\n    }\n    var basliklar = [];\n    document.querySelectorAll('h1, h2').forEach(function (h) {\n      if (h.classList.contains('manyetik')) return;\n      if (h.closest('.sss')) return;              \/\/ akordiyon ba\u015fl\u0131klar\u0131 hari\u00e7\n      h.classList.add('manyetik');\n      basliklar.push(h);\n    });\n    basliklar.forEach(function (el) {\n      if (el.dataset.manyetik) el.textContent = el.dataset.manyetik;\n      harflere(el);\n    });\n    if (azHareket || matchMedia('(pointer:coarse)').matches) return;\n    var harfler = [].slice.call(document.querySelectorAll('.manyetik .kelimeKap > span'));\n    var mx = -9999, my = -9999, R = 130;\n    addEventListener('pointermove', function (e) { mx = e.clientX; my = e.clientY; }, { passive: true });\n    function dongu() {\n      for (var i = 0; i < harfler.length; i++) {\n        var s = harfler[i], r = s.getBoundingClientRect();\n        if (r.bottom < -200 || r.top > innerHeight + 200) continue;\n        var cx = r.left + r.width \/ 2, cy = r.top + r.height \/ 2;\n        var dx = cx - mx, dy = cy - my, d = Math.hypot(dx, dy);\n        if (d < R && d > 0) {\n          var f = 1 - d \/ R, itme = f * f * 26;\n          s.style.transform = 'translate(' + (dx \/ d * itme).toFixed(2) + 'px,' + (dy \/ d * itme).toFixed(2) + 'px) scale(' + (1 + f * .1).toFixed(3) + ')';\n          s.style.color = f > .55 ? 'var(--kirmizi)' : '';\n        } else if (s.style.transform) { s.style.transform = ''; s.style.color = ''; }\n      }\n      requestAnimationFrame(dongu);\n    }\n    requestAnimationFrame(dongu);\n  })();\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 REVEAL \u2014 do\u011frudan konum kontrol\u00fc \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  (function reveal() {\n    var bekleyen = [].slice.call(document.querySelectorAll('[data-rv]'));\n    if (azHareket) { bekleyen.forEach(function (e) { e.classList.add('gorundu'); }); return; }\n    var gecikme = 0, sonZaman = 0;\n    function bak() {\n      if (!bekleyen.length) return;\n      var h = innerHeight, kalan = [];\n      for (var i = 0; i < bekleyen.length; i++) {\n        var el = bekleyen[i], r = el.getBoundingClientRect();\n        if (r.top < h * 0.92 && r.bottom > 0) {\n          (function (e, s) { setTimeout(function () { e.classList.add('gorundu'); }, s); })(el, Math.min(gecikme, 5) * 65);\n          gecikme++;\n        } else if (r.top <= 0) { el.classList.add('gorundu'); }\n        else { kalan.push(el); }\n      }\n      bekleyen = kalan; gecikme = 0;\n    }\n    function dongu(t) {\n      if (t - sonZaman > 120) { sonZaman = t; bak(); }\n      if (bekleyen.length) requestAnimationFrame(dongu);\n    }\n    bak(); requestAnimationFrame(dongu);\n    addEventListener('resize', bak, { passive: true });\n    setTimeout(function () { bekleyen.forEach(function (e) { e.classList.add('gorundu'); }); bekleyen = []; }, 6000);\n  })();\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 SAYA\u00c7 (varsa) \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  (function sayac() {\n    var oge = [].slice.call(document.querySelectorAll('b[data-say]'));\n    if (!oge.length) return;\n    function baslat(el) {\n      var hedef = parseFloat(el.dataset.say), sure = 1100, bas = 0;\n      var son = el.dataset.son || '';\n      function adim(t) {\n        if (!bas) bas = t;\n        var o = Math.min(1, (t - bas) \/ sure), e = 1 - Math.pow(1 - o, 3);\n        el.textContent = Math.round(hedef * e) + son;\n        if (o < 1) requestAnimationFrame(adim);\n      }\n      requestAnimationFrame(adim);\n    }\n    function bak() {\n      oge = oge.filter(function (el) {\n        var r = el.getBoundingClientRect();\n        if (r.top < innerHeight * 0.9 && r.bottom > 0) { baslat(el); return false; }\n        return true;\n      });\n      if (oge.length) setTimeout(bak, 300);\n    }\n    bak();\n  })();\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 SSS AKORD\u0130YONU \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  (function sss() {\n    document.querySelectorAll('.sss__soru').forEach(function (d) {\n      d.addEventListener('click', function () {\n        var oge = d.parentElement, acik = oge.classList.contains('acik');\n        var kap = oge.parentElement;\n        kap.querySelectorAll('.sss__oge.acik').forEach(function (x) {\n          x.classList.remove('acik');\n          x.querySelector('.sss__cevap').style.maxHeight = '';\n          x.querySelector('.sss__soru').setAttribute('aria-expanded', 'false');\n        });\n        if (!acik) {\n          oge.classList.add('acik');\n          var c = oge.querySelector('.sss__cevap');\n          c.style.maxHeight = c.scrollHeight + 'px';\n          d.setAttribute('aria-expanded', 'true');\n        }\n      });\n    });\n  })();\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 ADIMLI FORM (modal) \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  (function form() {\n    var modal = document.getElementById('modal');\n    if (!modal) return;\n    var ADLAR = ['Alan', 'Dosya', '\u0130leti\u015fim', 'Tamam'];\n    var bar = document.getElementById('stepperBar');\n    ADLAR.forEach(function (ad, k) {\n      if (k) bar.insertAdjacentHTML('beforeend', '<span class=\"cubuk\"><i><\/i><\/span>');\n      bar.insertAdjacentHTML('beforeend',\n        '<div class=\"sd\"><span class=\"sd__nokta\">' + (k + 1) + '<\/span><span class=\"sd__ad\">' + ad + '<\/span><\/div>');\n    });\n    var sdler = [].slice.call(bar.querySelectorAll('.sd'));\n    var cubuklar = [].slice.call(bar.querySelectorAll('.cubuk i'));\n    var paneller = [].slice.call(modal.querySelectorAll('.pane'));\n    var geri = document.getElementById('geriBtn'), ileri = document.getElementById('ileriBtn');\n    var cur = 0, secim = {};\n\n    modal.querySelectorAll('.secenekler').forEach(function (grup, gi) {\n      grup.querySelectorAll('.secenek').forEach(function (b) {\n        b.addEventListener('click', function () {\n          grup.querySelectorAll('.secenek').forEach(function (x) { x.classList.remove('on'); });\n          b.classList.add('on');\n          secim[gi === 0 ? 'alan' : 'asama'] = b.dataset.deger;\n        });\n      });\n    });\n\n    function ciz() {\n      paneller.forEach(function (p, i) { p.classList.toggle('pane--on', i === cur); });\n      sdler.forEach(function (s, i) {\n        s.classList.toggle('on', i === cur); s.classList.toggle('bitti', i < cur);\n        s.querySelector('.sd__nokta').textContent = i < cur ? '\u2713' : (i + 1);\n      });\n      cubuklar.forEach(function (c, i) { c.style.width = i < cur ? '100%' : '0'; });\n      geri.disabled = cur === 0 || cur === paneller.length - 1;\n      ileri.textContent = cur === paneller.length - 2 ? 'Talebi G\u00f6nder' :\n        (cur === paneller.length - 1 ? 'Kapat' : 'Devam \u2192');\n    }\n    function dogrula() {\n      if (cur === 0 && !secim.alan) { uyar('L\u00fctfen bir \u00e7al\u0131\u015fma alan\u0131 se\u00e7in.'); return false; }\n      if (cur === 1 && !secim.asama) { uyar('L\u00fctfen dosyan\u0131n a\u015famas\u0131n\u0131 se\u00e7in.'); return false; }\n      if (cur === 2) {\n        var ad = document.getElementById('fAd'), tel = document.getElementById('fTel'), kv = document.getElementById('fKvkk');\n        if (!ad.value.trim()) { ad.focus(); uyar('Ad soyad gerekli.'); return false; }\n        if (!tel.value.trim()) { tel.focus(); uyar('Telefon gerekli.'); return false; }\n        if (!kv.checked) { uyar('Ayd\u0131nlatma metnini onaylaman\u0131z gerekiyor.'); return false; }\n        var oz = document.getElementById('ozet');\n        oz.innerHTML = '<span><b>Alan:<\/b> ' + secim.alan + '<\/span><span><b>A\u015fama:<\/b> ' + secim.asama +\n          '<\/span><span><b>Ad Soyad:<\/b> ' + ad.value.trim() + '<\/span><span><b>Telefon:<\/b> ' + tel.value.trim() + '<\/span>';\n      }\n      return true;\n    }\n    var uyariEl = null;\n    function uyar(m) {\n      if (!uyariEl) {\n        uyariEl = document.createElement('p');\n        uyariEl.style.cssText = 'margin-top:.8rem;font-size:.75rem;color:var(--kirmizi);font-weight:600';\n        document.querySelector('.modal__nav').after(uyariEl);\n      }\n      uyariEl.textContent = m;\n      setTimeout(function () { if (uyariEl) uyariEl.textContent = ''; }, 3200);\n    }\n    ileri.addEventListener('click', function () {\n      if (cur === paneller.length - 1) { kapat(); return; }\n      if (!dogrula()) return;\n      cur++; ciz();\n    });\n    geri.addEventListener('click', function () { if (cur > 0) { cur--; ciz(); } });\n\n    function ac(onSecim) {\n      modal.classList.add('acik'); modal.setAttribute('aria-hidden', 'false');\n      document.body.style.overflow = 'hidden';\n      cur = 0; secim = {}; ciz();\n      modal.querySelectorAll('.secenek.on').forEach(function (x) { x.classList.remove('on'); });\n      \/\/ sayfa kendi \u00e7al\u0131\u015fma alan\u0131n\u0131 bildiriyorsa ilk ad\u0131m haz\u0131r gelsin\n      if (onSecim) {\n        var d = modal.querySelector('.secenek[data-deger=\"' + onSecim + '\"]');\n        if (d) { d.click(); }\n      }\n    }\n    function kapat() {\n      modal.classList.remove('acik'); modal.setAttribute('aria-hidden', 'true');\n      document.body.style.overflow = '';\n    }\n    document.addEventListener('click', function (e) {\n      var t = e.target.closest('[data-form-ac]');\n      if (t) {\n        e.preventDefault();\n        if (document.body.classList.contains('menu-acik') && window.__utuMenu) window.__utuMenu(false);\n        ac(t.getAttribute('data-form-ac') || (window.__utuAlan || ''));\n      }\n      if (e.target.closest('[data-form-kapat]')) kapat();\n    });\n    addEventListener('keydown', function (e) { if (e.key === 'Escape' && modal.classList.contains('acik')) kapat(); });\n    ciz();\n  })();\n\n  \/* \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 EMN\u0130YET A\u011eI \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n  setTimeout(function () {\n    document.querySelectorAll('[data-rv]').forEach(function (el) {\n      var b = el.getBoundingClientRect();\n      if (b.top < innerHeight * 1.2 && b.bottom > -innerHeight * 0.2 &&\n        parseFloat(getComputedStyle(el).opacity) < 0.05) {\n        el.style.opacity = '1'; el.style.transform = 'none';\n      }\n    });\n  }, 3000);\n\n  var yil = document.getElementById('yil');\n  if (yil) yil.textContent = new Date().getFullYear();\n\n  if (!azHareket) addEventListener('load', function () { perdeOynat(); });\n})();\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-38","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/pages\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=38"}],"version-history":[{"count":1,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/pages\/38\/revisions"}],"predecessor-version":[{"id":64,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/pages\/38\/revisions\/64"}],"wp:attachment":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}