{"status":true,"post":{"id":22605,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:18:43","created_at":"2020-08-06T21:00:00.000000Z","updated_at":"2022-10-24T11:18:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22605,"is_featured":0,"title":"Yarg\u0131tay\u2019dan \u015fof\u00f6rler i\u00e7in \u00ademsal karar","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

Av. Muhammet Aksan<\/strong><\/span><\/p>

8 Temmuz 2020 tarihli 31179 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Yarg\u0131tay \u0130\u00e7tihad\u0131 Birle\u015ftirme B\u00fcy\u00fck Genel Kurulu karar\u0131na g\u00f6re \u2018yurt i\u00e7ine\/yurt d\u0131\u015f\u0131na sefer yapan TIR \u015fof\u00f6rlerine her sefere \u00e7\u0131kt\u0131klar\u0131nda \u00f6denen paran\u0131n harc\u0131rah\/yolluk veya \u00fccret\/prim niteli\u011finde olup olmad\u0131\u011f\u0131, k\u0131dem tazminat\u0131 ve prime esas kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131\u2019 konusunda i\u00e7tihatlar\u0131n birle\u015ftirilmesi talep edildi.<\/span>
<\/span>
\u00dcCRET\u0130N N\u0130TEL\u0130\u011e\u0130<\/strong><\/span>
<\/span>
Kurul, i\u015f\u00e7inin \u00fccreti bak\u0131m\u0131ndan emsal olacak tespitler yaparak her somut olay\u0131n \u00f6zelli\u011fi de\u011ferlendirilerek \u00fccretin niteli\u011finin tespit edilmesi gerekti\u011fi y\u00f6n\u00fcnde karar verdi. 2018\/1 E. 2019\/5 K. 04.10.2019 tarihli karar\u0131n gerek\u00e7esinde: \u201cHarc\u0131rah\/yolluk ve prim kavramlar\u0131 birbirleri ile ili\u015fkili olan kavramlar de\u011fildir. Prim; i\u015f\u00e7inin nitelik ve nicelik a\u00e7\u0131s\u0131ndan ba\u015far\u0131l\u0131 bir \u015fekilde yapm\u0131\u015f oldu\u011fu i\u015fin kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6d\u00fcllendirilmesi amac\u0131yla \u00f6denen ek bir \u00fccrettir. Ayr\u0131ca i\u015f\u00e7iyi daha iyi, ba\u015far\u0131l\u0131 ve verimli \u00e7al\u0131\u015fmaya \u00f6zendirme amac\u0131 ta\u015f\u0131maktad\u0131r. Kimi durumlarda asgari \u00fccretin alt\u0131nda kalmamak kayd\u0131yla prim, i\u015f\u00e7inin temel \u00fccreti olarak kararla\u015ft\u0131r\u0131labilmektedir. Sonu\u00e7 olarak s\u00fcrekli ve d\u00fczenli \u00f6denen primler geni\u015f anlamda \u00fccrete dahil olup, k\u0131dem ve ihbar tazminatlar\u0131 gibi kimi i\u015f\u00e7ilik alacaklar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmaktad\u0131r.<\/span>
<\/span>
Harc\u0131rah\/yolluk ise yol gideri, yevmiye, aile gideri ve yer de\u011fi\u015ftirme giderini i\u00e7ermekte olup, Harc\u0131rah Kanunu h\u00fck\u00fcmlerine g\u00f6re bunlardan birine, birka\u00e7\u0131na veya tamam\u0131na hak kazan\u0131lan bir \u00f6demedir. Bu ba\u011flamda i\u015f yeri ya da i\u015fletmeye g\u00f6re farkl\u0131l\u0131klar g\u00f6stermekle birlikte \u00f6denen paran\u0131n temel olarak; sefer i\u00e7in gerekli yak\u0131t, yol ve k\u00f6pr\u00fc ge\u00e7i\u015f \u00fccretleri, baz\u0131 g\u00fcmr\u00fcklerde \u00f6denecek vergi, har\u00e7 ve benzeri \u00f6demeler ile \u015fof\u00f6r i\u00e7in zorunlu olan bar\u0131nma ve g\u0131da masraflar\u0131 gibi giderleri i\u00e7erdi\u011fi g\u00f6r\u00fclmektedir.<\/span>
<\/span>
TARAFLARIN \u0130RADELER\u0130<\/strong><\/span>
<\/span>
Yeri gelmi\u015fken belirtilmelidir ki, s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc kapsam\u0131nda i\u015f\u00e7i ve i\u015fveren, yap\u0131lan bu \u00f6demenin \u00fccrete dahil oldu\u011funu ya da harc\u0131rah\/yolluk olarak \u00f6denip zorunlu giderleri kar\u015f\u0131lamak amac\u0131yla yap\u0131ld\u0131\u011f\u0131n\u0131 kararla\u015ft\u0131rabilirler. <\/span>
<\/span>
Bu halde taraf iradeleri dikkate al\u0131narak sonuca gidilmelidir. Dolay\u0131s\u0131yla i\u015f\u00e7iye verilen s\u00f6z konusu para bu y\u00f6n\u00fcnden, i\u015fverenin kendi nitelendirmesi ya da isimlendirmesi tek ba\u015f\u0131na yeterli de\u011fildir. Aksinin kabul\u00fc, Sosyal G\u00fcvenlik Hukuku ba\u011flam\u0131nda i\u015fverenin i\u015f\u00e7inin primini yat\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlali anlam\u0131na gelebilir. Bununla birlikte taraflar aras\u0131nda s\u00f6z konusu \u00f6demenin bir d\u00fczenlemeye tabi tutulup tutulmad\u0131\u011f\u0131 kendisine \u00f6denen paran\u0131n \u015fof\u00f6r taraf\u0131ndan ne \u015fekilde harcand\u0131\u011f\u0131 ve bu harcamalar\u0131n da belgelendirilip belgelendirilmedi\u011fi dikkate al\u0131nmal\u0131d\u0131r. <\/span>
<\/span>
\u0130\u015f\u00e7ilik alacaklar\u0131 davalar\u0131nda taraflarca getirilme ilkesinin, sosyal g\u00fcvenlik mevzuat\u0131ndan kaynaklanan davalarda ise resen ara\u015ft\u0131rma ilkesinin ge\u00e7erli olmas\u0131 nedeniyle her dava dosyas\u0131nda somut olay\u0131n \u00f6zelli\u011fi ve delil durumu da dikkate al\u0131narak yap\u0131lan \u00f6demenin \u00fccret ya da harc\u0131rah\/yolluk olarak kabul\u00fcn\u00fcn m\u00fcmk\u00fcn olabilece\u011finden, ayn\u0131 t\u00fcr uyu\u015fmazl\u0131klar\u0131n t\u00fcm\u00fc i\u00e7in ge\u00e7erli, soyut, ve genel nitelikte kural\u0131n uygun d\u00fc\u015fmeyece\u011fine i\u00e7tihatlar\u0131n birle\u015ftirilmesine yer olmad\u0131\u011f\u0131na karar verilmi\u015ftir.\u201d<\/span><\/p> \t\t\t\t","slug":"yargitaydan-soforler-icin-emsal-karar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yarg\u0131tay\u2019dan \u015fof\u00f6rler i\u00e7in \u00ademsal karar","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":1113,"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":22704,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22605,"locale":"tr","category_id":73,"title":"Yarg\u0131tay\u2019dan \u015fof\u00f6rler i\u00e7in \u00ademsal karar","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

Av. Muhammet Aksan<\/strong><\/span><\/p>

8 Temmuz 2020 tarihli 31179 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan Yarg\u0131tay \u0130\u00e7tihad\u0131 Birle\u015ftirme B\u00fcy\u00fck Genel Kurulu karar\u0131na g\u00f6re \u2018yurt i\u00e7ine\/yurt d\u0131\u015f\u0131na sefer yapan TIR \u015fof\u00f6rlerine her sefere \u00e7\u0131kt\u0131klar\u0131nda \u00f6denen paran\u0131n harc\u0131rah\/yolluk veya \u00fccret\/prim niteli\u011finde olup olmad\u0131\u011f\u0131, k\u0131dem tazminat\u0131 ve prime esas kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131\u2019 konusunda i\u00e7tihatlar\u0131n birle\u015ftirilmesi talep edildi.<\/span>
<\/span>
\u00dcCRET\u0130N N\u0130TEL\u0130\u011e\u0130<\/strong><\/span>
<\/span>
Kurul, i\u015f\u00e7inin \u00fccreti bak\u0131m\u0131ndan emsal olacak tespitler yaparak her somut olay\u0131n \u00f6zelli\u011fi de\u011ferlendirilerek \u00fccretin niteli\u011finin tespit edilmesi gerekti\u011fi y\u00f6n\u00fcnde karar verdi. 2018\/1 E. 2019\/5 K. 04.10.2019 tarihli karar\u0131n gerek\u00e7esinde: \u201cHarc\u0131rah\/yolluk ve prim kavramlar\u0131 birbirleri ile ili\u015fkili olan kavramlar de\u011fildir. Prim; i\u015f\u00e7inin nitelik ve nicelik a\u00e7\u0131s\u0131ndan ba\u015far\u0131l\u0131 bir \u015fekilde yapm\u0131\u015f oldu\u011fu i\u015fin kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6d\u00fcllendirilmesi amac\u0131yla \u00f6denen ek bir \u00fccrettir. Ayr\u0131ca i\u015f\u00e7iyi daha iyi, ba\u015far\u0131l\u0131 ve verimli \u00e7al\u0131\u015fmaya \u00f6zendirme amac\u0131 ta\u015f\u0131maktad\u0131r. Kimi durumlarda asgari \u00fccretin alt\u0131nda kalmamak kayd\u0131yla prim, i\u015f\u00e7inin temel \u00fccreti olarak kararla\u015ft\u0131r\u0131labilmektedir. Sonu\u00e7 olarak s\u00fcrekli ve d\u00fczenli \u00f6denen primler geni\u015f anlamda \u00fccrete dahil olup, k\u0131dem ve ihbar tazminatlar\u0131 gibi kimi i\u015f\u00e7ilik alacaklar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmaktad\u0131r.<\/span>
<\/span>
Harc\u0131rah\/yolluk ise yol gideri, yevmiye, aile gideri ve yer de\u011fi\u015ftirme giderini i\u00e7ermekte olup, Harc\u0131rah Kanunu h\u00fck\u00fcmlerine g\u00f6re bunlardan birine, birka\u00e7\u0131na veya tamam\u0131na hak kazan\u0131lan bir \u00f6demedir. Bu ba\u011flamda i\u015f yeri ya da i\u015fletmeye g\u00f6re farkl\u0131l\u0131klar g\u00f6stermekle birlikte \u00f6denen paran\u0131n temel olarak; sefer i\u00e7in gerekli yak\u0131t, yol ve k\u00f6pr\u00fc ge\u00e7i\u015f \u00fccretleri, baz\u0131 g\u00fcmr\u00fcklerde \u00f6denecek vergi, har\u00e7 ve benzeri \u00f6demeler ile \u015fof\u00f6r i\u00e7in zorunlu olan bar\u0131nma ve g\u0131da masraflar\u0131 gibi giderleri i\u00e7erdi\u011fi g\u00f6r\u00fclmektedir.<\/span>
<\/span>
TARAFLARIN \u0130RADELER\u0130<\/strong><\/span>
<\/span>
Yeri gelmi\u015fken belirtilmelidir ki, s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc kapsam\u0131nda i\u015f\u00e7i ve i\u015fveren, yap\u0131lan bu \u00f6demenin \u00fccrete dahil oldu\u011funu ya da harc\u0131rah\/yolluk olarak \u00f6denip zorunlu giderleri kar\u015f\u0131lamak amac\u0131yla yap\u0131ld\u0131\u011f\u0131n\u0131 kararla\u015ft\u0131rabilirler. <\/span>
<\/span>
Bu halde taraf iradeleri dikkate al\u0131narak sonuca gidilmelidir. Dolay\u0131s\u0131yla i\u015f\u00e7iye verilen s\u00f6z konusu para bu y\u00f6n\u00fcnden, i\u015fverenin kendi nitelendirmesi ya da isimlendirmesi tek ba\u015f\u0131na yeterli de\u011fildir. Aksinin kabul\u00fc, Sosyal G\u00fcvenlik Hukuku ba\u011flam\u0131nda i\u015fverenin i\u015f\u00e7inin primini yat\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlali anlam\u0131na gelebilir. Bununla birlikte taraflar aras\u0131nda s\u00f6z konusu \u00f6demenin bir d\u00fczenlemeye tabi tutulup tutulmad\u0131\u011f\u0131 kendisine \u00f6denen paran\u0131n \u015fof\u00f6r taraf\u0131ndan ne \u015fekilde harcand\u0131\u011f\u0131 ve bu harcamalar\u0131n da belgelendirilip belgelendirilmedi\u011fi dikkate al\u0131nmal\u0131d\u0131r. <\/span>
<\/span>
\u0130\u015f\u00e7ilik alacaklar\u0131 davalar\u0131nda taraflarca getirilme ilkesinin, sosyal g\u00fcvenlik mevzuat\u0131ndan kaynaklanan davalarda ise resen ara\u015ft\u0131rma ilkesinin ge\u00e7erli olmas\u0131 nedeniyle her dava dosyas\u0131nda somut olay\u0131n \u00f6zelli\u011fi ve delil durumu da dikkate al\u0131narak yap\u0131lan \u00f6demenin \u00fccret ya da harc\u0131rah\/yolluk olarak kabul\u00fcn\u00fcn m\u00fcmk\u00fcn olabilece\u011finden, ayn\u0131 t\u00fcr uyu\u015fmazl\u0131klar\u0131n t\u00fcm\u00fc i\u00e7in ge\u00e7erli, soyut, ve genel nitelikte kural\u0131n uygun d\u00fc\u015fmeyece\u011fine i\u00e7tihatlar\u0131n birle\u015ftirilmesine yer olmad\u0131\u011f\u0131na karar verilmi\u015ftir.\u201d<\/span><\/p> \t\t\t\t","slug":"yargitaydan-soforler-icin-emsal-karar","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":"Yarg\u0131tay\u2019dan \u015fof\u00f6rler i\u00e7in \u00ademsal karar","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1113,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}