{"status":true,"post":{"id":21406,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:07:36","created_at":"2020-01-23T21:00:00.000000Z","updated_at":"2022-10-24T11:07:36.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21406,"is_featured":0,"title":"Tan\u0131k beyan\u0131 ve i\u015f\u00e7i alacaklar\u0131nda takdiri indirim","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><strong>Av. Muhammet Aksan<\/strong><\/p>  <p><span class=\"large\">Yarg\u0131tay i\u00e7tihatlar\u0131 uyar\u0131nca i\u015f mahkemelerinde g\u00f6r\u00fclen i\u015f\u00e7i alaca\u011f\u0131 davalar\u0131nda belirli durumlarda i\u015fveren yarar\u0131na hakkaniyet indirimi yap\u0131l\u0131r. \u0130\u015f hukuku mevzuat\u0131nda d\u00fczenlenmemi\u015f bu husus tamamen Yarg\u0131tay kararlar\u0131yla istikrar kazanm\u0131\u015ft\u0131r. Takdiri indirim her t\u00fcrl\u00fc i\u015f\u00e7ilik alaca\u011f\u0131nda de\u011fil, \u00f6zellikle tan\u0131k beyanlar\u0131 uyar\u0131nca hesaplanan i\u015f\u00e7ilik alacaklar\u0131nda s\u00f6z konusu olur. Yaz\u0131l\u0131 belgelerle ve i\u015fveren kay\u0131tlar\u0131 ile sabit olan alacaklara takdiri indirim uygulanmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Yak\u0131n tarihli bir Yarg\u0131tay Hukuk Genel Kurul karar\u0131nda ise indirimin tamamen mahkemenin takdirinde olmad\u0131\u011f\u0131 i\u00e7tihat edilmi\u015ftir: Yap\u0131lan fazla \u00e7al\u0131\u015fmalar\u0131n yaz\u0131l\u0131 belgelere, i\u015fveren kay\u0131tlar\u0131na veya kesin delillere de\u011fil tan\u0131k anlat\u0131m\u0131na dayal\u0131 olmas\u0131 durumunda mahkemece, indirimi \u00f6ng\u00f6ren bir yasal d\u00fczenleme olmasa da i\u015f\u00e7inin uzun s\u00fcre her g\u00fcn fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 kabul\u00fcn\u00fcn, hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ve insan do\u011fas\u0131na uygun d\u00fc\u015fmeyece\u011fi, ya\u015fam tecr\u00fcbelerine g\u00f6re hi\u00e7 hastalanmadan veya evlenme, do\u011fum, \u00f6l\u00fcm, \u00f6zel i\u015fleri gibi mazereti \u00e7\u0131kmadan y\u0131llarca s\u00fcrekli \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n kabul edilemeyece\u011fi, i\u015f yerindeki \u00fcretim faaliyeti ve i\u015f\u00e7inin \u00fcstlendi\u011fi i\u015fin niteli\u011fi dikkate al\u0131nmadan s\u00fcrekli i\u015f g\u00f6rd\u00fcr\u00fcld\u00fc\u011f\u00fcn\u00fcn varsay\u0131lamayaca\u011f\u0131, i\u015f\u00e7inin ara dinlenmesi, hafta tatili, y\u0131ll\u0131k izin, ulusal bayram ve genel tatil g\u00fcnlerinde hi\u00e7 dinlenme hakk\u0131n\u0131 kullanmadan \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n d\u00fc\u015f\u00fcn\u00fclemeyece\u011fi karinesi g\u00f6z \u00f6n\u00fcnde tutularak hesaplanan fazla \u00e7al\u0131\u015fma alacaklar\u0131ndan makul bir indirim yap\u0131lmas\u0131 gerekti\u011fi hususu de\u011ferlendirilmelidir. Nitekim fazla \u00e7al\u0131\u015fma iddias\u0131n\u0131n takdiri delil ile kan\u0131tlanmas\u0131 durumunda indirim yap\u0131lmas\u0131 gerekece\u011fi hususu Hukuk Genel Kurulunun (HGK) 04.02.2009 tarihli ve 2009\/9-2 E., 2009\/48 K. say\u0131l\u0131 karar\u0131nda da aynen benimsenmi\u015ftir. \u0130\u015f\u00e7inin, ulusal bayram ve genel tatil g\u00fcnleri, y\u0131ll\u0131k izinli, mazeret izinli vs. sebeple \u00e7al\u0131\u015famad\u0131\u011f\u0131 g\u00fcnler y\u0131l\u0131n yakla\u015f\u0131k olarak 1\/3\u2019\u00fcne tekab\u00fcl etti\u011finden kural olarak yap\u0131lacak indirimde bu oran\u0131n esas al\u0131nmas\u0131 isabetli olacak. Ancak i\u015f\u00e7inin hesaplanan fazla \u00e7al\u0131\u015fmalar\u0131nda y\u0131ll\u0131k izin, mazeret izni ve tatil g\u00fcnleri dikkate al\u0131nm\u0131\u015f ise indirimin daha az oranda yap\u0131lmas\u0131 gerekecektir. A\u00e7\u0131klanan nedenlerle fazla \u00e7al\u0131\u015fma alaca\u011f\u0131ndan yap\u0131lacak indirimin \u2018hakkaniyet indirimi\u2019 ya da \u2018takdiri indirim\u2019 olarak nitelendirilmesi do\u011fru olmayacakt\u0131r. \u0130ndirim, i\u015f\u00e7inin y\u0131l\u0131n belli d\u00f6nemlerinde \u00e7al\u0131\u015fmad\u0131\u011f\u0131 karinesine dayal\u0131 oldu\u011fundan \u2018karineye dayal\u0131 makul bir indirim\u2019 ifadesinin kullan\u0131lmas\u0131n\u0131n daha do\u011fru olaca\u011f\u0131 ku\u015fkusuzdur. <\/span><\/p>  <p><span class=\"large\">(Yarg\u0131tay Hukuk Genel Kurulu 2016\/22-736 E. 2019\/876 K. say\u0131l\u0131 17.9.2019 tarihli karar\u0131)<\/span><\/p>  \t\t\t\t","slug":"tanik-beyani-ve-isci-alacaklarinda-takdiri-indirim","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Tan\u0131k beyan\u0131 ve i\u015f\u00e7i alacaklar\u0131nda takdiri indirim","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1139,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21505,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21406,"locale":"tr","category_id":73,"title":"Tan\u0131k beyan\u0131 ve i\u015f\u00e7i alacaklar\u0131nda takdiri indirim","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><strong>Av. Muhammet Aksan<\/strong><\/p>  <p><span class=\"large\">Yarg\u0131tay i\u00e7tihatlar\u0131 uyar\u0131nca i\u015f mahkemelerinde g\u00f6r\u00fclen i\u015f\u00e7i alaca\u011f\u0131 davalar\u0131nda belirli durumlarda i\u015fveren yarar\u0131na hakkaniyet indirimi yap\u0131l\u0131r. \u0130\u015f hukuku mevzuat\u0131nda d\u00fczenlenmemi\u015f bu husus tamamen Yarg\u0131tay kararlar\u0131yla istikrar kazanm\u0131\u015ft\u0131r. Takdiri indirim her t\u00fcrl\u00fc i\u015f\u00e7ilik alaca\u011f\u0131nda de\u011fil, \u00f6zellikle tan\u0131k beyanlar\u0131 uyar\u0131nca hesaplanan i\u015f\u00e7ilik alacaklar\u0131nda s\u00f6z konusu olur. Yaz\u0131l\u0131 belgelerle ve i\u015fveren kay\u0131tlar\u0131 ile sabit olan alacaklara takdiri indirim uygulanmamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Yak\u0131n tarihli bir Yarg\u0131tay Hukuk Genel Kurul karar\u0131nda ise indirimin tamamen mahkemenin takdirinde olmad\u0131\u011f\u0131 i\u00e7tihat edilmi\u015ftir: Yap\u0131lan fazla \u00e7al\u0131\u015fmalar\u0131n yaz\u0131l\u0131 belgelere, i\u015fveren kay\u0131tlar\u0131na veya kesin delillere de\u011fil tan\u0131k anlat\u0131m\u0131na dayal\u0131 olmas\u0131 durumunda mahkemece, indirimi \u00f6ng\u00f6ren bir yasal d\u00fczenleme olmasa da i\u015f\u00e7inin uzun s\u00fcre her g\u00fcn fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 kabul\u00fcn\u00fcn, hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ve insan do\u011fas\u0131na uygun d\u00fc\u015fmeyece\u011fi, ya\u015fam tecr\u00fcbelerine g\u00f6re hi\u00e7 hastalanmadan veya evlenme, do\u011fum, \u00f6l\u00fcm, \u00f6zel i\u015fleri gibi mazereti \u00e7\u0131kmadan y\u0131llarca s\u00fcrekli \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n kabul edilemeyece\u011fi, i\u015f yerindeki \u00fcretim faaliyeti ve i\u015f\u00e7inin \u00fcstlendi\u011fi i\u015fin niteli\u011fi dikkate al\u0131nmadan s\u00fcrekli i\u015f g\u00f6rd\u00fcr\u00fcld\u00fc\u011f\u00fcn\u00fcn varsay\u0131lamayaca\u011f\u0131, i\u015f\u00e7inin ara dinlenmesi, hafta tatili, y\u0131ll\u0131k izin, ulusal bayram ve genel tatil g\u00fcnlerinde hi\u00e7 dinlenme hakk\u0131n\u0131 kullanmadan \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n d\u00fc\u015f\u00fcn\u00fclemeyece\u011fi karinesi g\u00f6z \u00f6n\u00fcnde tutularak hesaplanan fazla \u00e7al\u0131\u015fma alacaklar\u0131ndan makul bir indirim yap\u0131lmas\u0131 gerekti\u011fi hususu de\u011ferlendirilmelidir. Nitekim fazla \u00e7al\u0131\u015fma iddias\u0131n\u0131n takdiri delil ile kan\u0131tlanmas\u0131 durumunda indirim yap\u0131lmas\u0131 gerekece\u011fi hususu Hukuk Genel Kurulunun (HGK) 04.02.2009 tarihli ve 2009\/9-2 E., 2009\/48 K. say\u0131l\u0131 karar\u0131nda da aynen benimsenmi\u015ftir. \u0130\u015f\u00e7inin, ulusal bayram ve genel tatil g\u00fcnleri, y\u0131ll\u0131k izinli, mazeret izinli vs. sebeple \u00e7al\u0131\u015famad\u0131\u011f\u0131 g\u00fcnler y\u0131l\u0131n yakla\u015f\u0131k olarak 1\/3\u2019\u00fcne tekab\u00fcl etti\u011finden kural olarak yap\u0131lacak indirimde bu oran\u0131n esas al\u0131nmas\u0131 isabetli olacak. Ancak i\u015f\u00e7inin hesaplanan fazla \u00e7al\u0131\u015fmalar\u0131nda y\u0131ll\u0131k izin, mazeret izni ve tatil g\u00fcnleri dikkate al\u0131nm\u0131\u015f ise indirimin daha az oranda yap\u0131lmas\u0131 gerekecektir. A\u00e7\u0131klanan nedenlerle fazla \u00e7al\u0131\u015fma alaca\u011f\u0131ndan yap\u0131lacak indirimin \u2018hakkaniyet indirimi\u2019 ya da \u2018takdiri indirim\u2019 olarak nitelendirilmesi do\u011fru olmayacakt\u0131r. \u0130ndirim, i\u015f\u00e7inin y\u0131l\u0131n belli d\u00f6nemlerinde \u00e7al\u0131\u015fmad\u0131\u011f\u0131 karinesine dayal\u0131 oldu\u011fundan \u2018karineye dayal\u0131 makul bir indirim\u2019 ifadesinin kullan\u0131lmas\u0131n\u0131n daha do\u011fru olaca\u011f\u0131 ku\u015fkusuzdur. <\/span><\/p>  <p><span class=\"large\">(Yarg\u0131tay Hukuk Genel Kurulu 2016\/22-736 E. 2019\/876 K. say\u0131l\u0131 17.9.2019 tarihli karar\u0131)<\/span><\/p>  \t\t\t\t","slug":"tanik-beyani-ve-isci-alacaklarinda-takdiri-indirim","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Tan\u0131k beyan\u0131 ve i\u015f\u00e7i alacaklar\u0131nda takdiri indirim","meta_description":"Av. 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