{"id":230,"date":"2025-06-02T14:39:34","date_gmt":"2025-06-02T14:39:34","guid":{"rendered":"https:\/\/adesman.ro\/?p=230"},"modified":"2026-10-20T19:41:59","modified_gmt":"2026-10-20T19:41:59","slug":"adesman-asociatii-oyunun-kurallarini-ozel-enerji-sektorunun-lehine-degistiriyor","status":"publish","type":"post","link":"https:\/\/adesman.ro\/tr\/adesman-asociatii-schimba-regulile-jocului-in-favoarea-sectorului-energetic-privat\/","title":{"rendered":"Adesman &amp; Asocia\u021bii, \u00d6zel Enerji Sekt\u00f6r\u00fc Lehine Kurallar\u0131n De\u011fi\u015fmesini Sa\u011fl\u0131yor"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"curtea-constitutionala-confirma-contributia-la-fondul-de-tranzitie-energetica-este-neconstitutionala\">Anayasa Mahkemesi teyit etti: Enerji Ge\u00e7i\u015f Fonu'na Katk\u0131 Pay\u0131 anayasaya ayk\u0131r\u0131d\u0131r<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"decizia-obtinuta-de-adesman-asociatii-motivata-astazi-anihileaza-o-povara-fiscala-de-100-si-deschide-calea-recuperarii-sumelor-achitate-nelegal-de-producatorii-de-energie\">Adesman &amp; Asocia\u021bii taraf\u0131ndan elde edilen ve bug\u00fcn gerek\u00e7esi a\u00e7\u0131klanan karar, 0 oran\u0131ndaki vergi y\u00fck\u00fcn\u00fc ortadan kald\u0131rmakta ve enerji \u00fcreticileri taraf\u0131ndan hukuka ayk\u0131r\u0131 olarak \u00f6denen tutarlar\u0131n iadesinin \u00f6n\u00fcn\u00fc a\u00e7maktad\u0131r.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00fckre\u015f, 2 Haziran 2025<br><a href=\"https:\/\/www.ccr.ro\/\">Romanya Anayasa Mahkemesi <\/a>(\u201cCCR\u201d), Adesman &amp; Asocia\u021bii hukuk b\u00fcrosu taraf\u0131ndan temsil edilen, \u00f6zel enerji sekt\u00f6r\u00fcn\u00fcn akt\u00f6rleri olan b\u00fcy\u00fck enerji \u00fcreticilerinin ileri s\u00fcrd\u00fc\u011f\u00fc anayasaya ayk\u0131r\u0131l\u0131k itiraz\u0131n\u0131 kabul etti\u011fi 7 Kas\u0131m 2024 tarihli ve 640 say\u0131l\u0131 Karar\u0131n\u0131n gerek\u00e7esini yay\u0131mlad\u0131; s\u00f6z konusu itiraz, 119\/2022 say\u0131l\u0131 H\u00fck\u00fcmet Acil Durum Kararnamesi ve 357\/2022 say\u0131l\u0131 Kanun ile de\u011fi\u015ftirilen 27\/2022 say\u0131l\u0131 H\u00fck\u00fcmet Acil Durum Kararnamesi\u2019nin 15. maddesi ile 6 numaral\u0131 Ekinin h\u00fck\u00fcmlerine ili\u015fkindir. Bu h\u00fck\u00fcmler, enerji piyasas\u0131ndaki belirli kat\u0131l\u0131mc\u0131 kategorilerine Enerji Ge\u00e7i\u015f Fonu\u2019na katk\u0131 pay\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirmektedir; sekt\u00f6rdeki bir\u00e7ok akt\u00f6r taraf\u0131ndan a\u015f\u0131r\u0131 ve orant\u0131s\u0131z olarak de\u011ferlendirilen bu katk\u0131 pay\u0131, kamuoyunda gayriresm\u00ee olarak \u201etaxa pe soare\u201d veya \u201etaxa pe v\u00e2nt\u201d \u015feklinde de an\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"o-masura-fiscala-excesiva-declarata-neconstitutionala\">Anayasaya ayk\u0131r\u0131 oldu\u011fu ilan edilen a\u015f\u0131r\u0131 bir mali \u00f6nlem.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br><a href=\"https:\/\/adesman.ro\/tr\/adesman-asociatii-anayasa-mahkemesi-tarihi-karar\/\">Anayasaya ayk\u0131r\u0131 ilan edilen katk\u0131<\/a> elektrik \u00fcreticilerine (yenilenebilir kaynaklardan \u00fcretim yapanlar d\u00e2hil) belirli bir e\u015fi\u011fin (ba\u015flang\u0131\u00e7ta 450 ley\/MWh, daha sonra 400 ley\/MWh) \u00fczerinde elde edilen ek gelirler \u00fczerinden 0 oran\u0131nda bir vergi getiriyordu. Bu \u00f6nlem, ayr\u0131mc\u0131 olarak de\u011ferlendirildi\u011fi ve \u00f6zel enerji sekt\u00f6r\u00fcndeki yat\u0131r\u0131mlar, \u00f6zellikle de ye\u015fil enerji alan\u0131ndaki yat\u0131r\u0131mlar \u00fczerinde y\u0131k\u0131c\u0131 bir etki yaratt\u0131\u011f\u0131 i\u00e7in sekt\u00f6r\u00fcn \u015fiddetli tepkisine yol a\u00e7t\u0131.<br>Anayasa Mahkemesi\u2019ni ikna eden arg\u00fcmanlar: Adesman &amp; Asocia\u021bii\u2019nin Managing Partner\u2019\u0131 Diana Adesman, Anayasa Mahkemesi \u00f6n\u00fcnde, itiraz konusu normatif d\u00fczenlemelerin Romanya Anayasas\u0131\u2019n\u0131n temel ilkelerini ihlal etti\u011fini savundu. Bu ilkeler aras\u0131nda \u015funlar yer almaktad\u0131r: (i) Anayasa\u2019n\u0131n 44. maddesiyle g\u00fcvence alt\u0131na al\u0131nan \u00f6zel m\u00fclkiyet hakk\u0131 (0 oran\u0131ndaki katk\u0131 pay\u0131, fiili bir kamula\u015ft\u0131rma niteli\u011fi ta\u015f\u0131yarak m\u00fclkiyet hakk\u0131n\u0131n \u00f6z\u00fcn\u00fc zedelemekteydi); (ii) Anayasa\u2019n\u0131n 45. maddesiyle g\u00fcvence alt\u0131na al\u0131nan ekonomik \u00f6zg\u00fcrl\u00fck (\u00f6nlem, ekonomik faaliyetin ola\u011fan \u015fekilde y\u00fcr\u00fct\u00fclmesini ve k\u00e2r elde edilmesini engellemekte, yat\u0131r\u0131mlar\u0131 cayd\u0131rmaktayd\u0131); (iii) Anayasa\u2019n\u0131n 56. maddesinin (2). f\u0131kras\u0131yla g\u00fcvence alt\u0131na al\u0131nan vergi y\u00fck\u00fcn\u00fcn adil da\u011f\u0131l\u0131m\u0131 ilkesi (bu vergi, kurumlar vergisine ek olarak \u00e7ifte vergilendirme te\u015fkil etmekte, belirli \u00fcreticileri kay\u0131rarak haks\u0131z rekabet yaratmaktayd\u0131); (iv) Anayasa\u2019n\u0131n 1. maddesinin (5). f\u0131kras\u0131nda d\u00fczenlenen hukuki g\u00fcvenlik ve \u00f6ng\u00f6r\u00fclebilirlik ilkesi (vergi \u00e7er\u00e7evesinde yap\u0131lan ani ve zamans\u0131z de\u011fi\u015fiklikler, enerji sekt\u00f6r\u00fcnde faaliyet g\u00f6steren \u015firketlerin ekonomik planlar\u0131n\u0131 olumsuz etkilemi\u015ftir).<br>Anayasa Mahkemesi\u2019ne g\u00f6re, devletin belirledi\u011fi bir \u00fcst s\u0131n\u0131r\u0131n \u00fczerinde elde edilen ek gelirin 0\u2019\u00fcne varan bir katk\u0131 pay\u0131 al\u0131nmas\u0131, m\u00fclkiyet hakk\u0131na y\u00f6nelik ciddi bir m\u00fcdahale te\u015fkil etmekte olup orant\u0131s\u0131z nitelik ta\u015f\u0131makta ve ger\u00e7ek bir m\u00fcsadereye e\u015fde\u011ferdir. Mahkeme, devletin kamu yarar\u0131 i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fckleri getirme hakk\u0131na sahip olmas\u0131na ra\u011fmen, bu y\u00fck\u00fcml\u00fcl\u00fcklerin adil bir dengeyi g\u00f6zetmesi ve m\u00fclkiyet hakk\u0131n\u0131n \u00f6z\u00fcn\u00fc ve ekonomik \u00f6zg\u00fcrl\u00fc\u011f\u00fc ortadan kald\u0131rmamas\u0131 gerekti\u011fini vurgulam\u0131\u015ft\u0131r. 0 oran\u0131 her t\u00fcrl\u00fc makul s\u0131n\u0131r\u0131 a\u015fmakta ve katk\u0131 pay\u0131n\u0131 gelirlerin fiilen devletle\u015ftirilmesine d\u00f6n\u00fc\u015ft\u00fcrmektedir. Ayr\u0131ca, Karar\u0131n gerek\u00e7esinde Mahkeme, baz\u0131 operat\u00f6rlerin sistemden muaf tutulmas\u0131n\u0131n yol a\u00e7t\u0131\u011f\u0131 adaletsizli\u011fi ve rekabet bozulmalar\u0131n\u0131 da ele\u015ftirmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"urmatorii-pasi-calea-spre-recuperarea-sumelor-si-ajustari-legislative\">Sonraki ad\u0131mlar: Tutarlar\u0131n tahsiline giden yol ve yasal d\u00fczenlemeler<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Anayasa Mahkemesi\u2019nin karar\u0131, Romanya Resm\u00ee Gazetesi\u2019nde (Monitorul Oficial) yay\u0131mland\u0131\u011f\u0131 tarihten itibaren kesin ve herkes i\u00e7in ba\u011flay\u0131c\u0131d\u0131r. Bu, Parlamento\u2019nun veya H\u00fck\u00fcmet\u2019in, mevzuat\u0131 CCR karar\u0131na uygun h\u00e2le getirmek ve makul ve orant\u0131l\u0131 olan, tedbiri m\u00fcsadereye e\u015fde\u011fer k\u0131lacak d\u00fczeye ula\u015fmayacak yeni bir katk\u0131 pay\u0131 tutar\u0131 belirlemek \u00fczere 45 g\u00fcnl\u00fck bir s\u00fcreye sahip oldu\u011fu anlam\u0131na gelir.<br>Ayr\u0131ca Anayasa Mahkemesi, bu a\u015f\u0131r\u0131 mali d\u00fczenlemeden do\u011frudan etkilenen<strong> <\/strong>\u00f6zel enerji sekt\u00f6r\u00fc i\u015fletmecilerinin hukuka ayk\u0131r\u0131 olarak \u00f6dedi\u011fi tutarlar\u0131n iadesinin \u00f6n\u00fcn\u00fc a\u00e7m\u0131\u015ft\u0131r. Anayasaya ayk\u0131r\u0131l\u0131k itiraz\u0131nda bulunan \u015firketler ile karar\u0131n Romanya Resm\u00ee Gazetesi (Monitorul Oficial), I. K\u0131s\u0131m\u2019da yay\u0131mland\u0131\u011f\u0131 tarihe kadar \u00f6denen tutarlar\u0131n iadesine ili\u015fkin mahkemelerde g\u00f6r\u00fclmekte olan davalar\u0131 bulunan \u015firketler, \u00f6denen tutarlar ile yeni d\u00fczenlemeye g\u00f6re hesaplanacak tutarlar aras\u0131ndaki farklar\u0131n iadesinden veya mahsubundan yararlanabileceklerdir.<br><em>\u201cEn ba\u015f\u0131ndan beri bu katk\u0131n\u0131n \u00f6rt\u00fcl\u00fc bir \u00e7ifte vergilendirme niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131n\u0131 ve son derece dengesiz oldu\u011funu savunduk. Mahkeme bug\u00fcn, piyasadaki pek \u00e7ok akt\u00f6r\u00fcn hissetti\u011fi \u015feyi do\u011frulad\u0131: devlet, sosyal politikalar\u0131n\u0131n y\u00fck\u00fcn\u00fc yaln\u0131zca bir ekonomik kesimin s\u0131rt\u0131na y\u00fckleyemez. Bu kadar geni\u015f etkiye sahip bir davada m\u00fcvekkillerimizin menfaatlerini temsil edebilmi\u015f ve Romanya enerji piyasas\u0131nda dengenin ve \u00f6ng\u00f6r\u00fclebilirli\u011fin yeniden sa\u011flanmas\u0131na katk\u0131da bulunmu\u015f olmaktan onur duyuyoruz.\u201d<\/em> a\u00e7\u0131klad\u0131 <a href=\"https:\/\/adesman.ro\/tr\/adesman-asociatii-ekibi\/diana-adesman-adesman-asociatii\/\">Diana Adesman<\/a>, Adesman &amp; Asocia\u021bii Y\u00f6netici Orta\u011f\u0131. <em>\u201cAdesman &amp; Asocia\u021bii &#8211; kamu hukuku ve vergi uyu\u015fmazl\u0131klar\u0131 alan\u0131nda vizyon ve deneyime sahip hukuki ortak &#8211; taraf\u0131ndan elde edilen zafer yaln\u0131zca hukuki bir ba\u015far\u0131 de\u011fil, ayn\u0131 zamanda devletin vergi yetkilerini sorumlulukla, piyasa ekonomisi ve \u00f6zel m\u00fclkiyet ilkelerine sayg\u0131 g\u00f6stererek kullanmas\u0131 gerekti\u011finin ve vergi alan\u0131nda al\u0131nan stratejik kararlar\u0131n yaln\u0131zca \u015fekli uygunluk a\u00e7\u0131s\u0131ndan de\u011fil, anayasaya uygunluk a\u00e7\u0131s\u0131ndan da incelenmesi gerekti\u011finin a\u00e7\u0131k bir i\u015faretidir.\u201d<\/em>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Curtea Constitu\u021bional\u0103 confirm\u0103: Contribu\u021bia la Fondul de Tranzi\u021bie Energetic\u0103 este neconstitu\u021bional\u0103 Decizia ob\u021binut\u0103 de Adesman &amp; Asocia\u021bii, motivat\u0103 ast\u0103zi, anihileaz\u0103 o povar\u0103 fiscal\u0103 de 100% \u0219i deschide calea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":431,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,7],"tags":[18,21,14,22,15,20,19,16,17],"class_list":["post-230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-energie","category-litigii","tag-adesman-asociatii","tag-business-law","tag-ccr","tag-constitutionalitate","tag-curtea-constitutionala","tag-decizie-ccr","tag-diana-adesman","tag-energie-verde","tag-litigii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sectorul energetic privat \u2013 Adesman &amp; Asocia\u021bii c\u00e2\u0219tig\u0103 la CCR<\/title>\n<meta name=\"description\" content=\"CCR anuleaz\u0103 o tax\u0103 de 100%. 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