{"id":2158,"date":"2020-05-11T18:26:49","date_gmt":"2020-05-11T15:26:49","guid":{"rendered":"https:\/\/hansu.av.tr\/?p=2158"},"modified":"2020-05-11T18:26:49","modified_gmt":"2020-05-11T15:26:49","slug":"doviz-cinsinden-ve-dovize-endeksli-sozlesmeler","status":"publish","type":"post","link":"https:\/\/hansu.av.tr\/tr\/doviz-cinsinden-ve-dovize-endeksli-sozlesmeler\/","title":{"rendered":"D\u00f6viz Cinsinden ve D\u00f6vize Endeksli S\u00f6zle\u015fmeler"},"content":{"rendered":"

T\u00dcRK PARASI KIYMET\u0130N\u0130 KORUMA HAKKINDA 32 SAYILI KARARA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e KAPSAMINDA D\u00d6V\u0130Z C\u0130NS\u0130NDEN VE D\u00d6V\u0130ZE ENDEKSL\u0130 S\u00d6ZLE\u015eMELER A\u00c7ISINDAN YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER VE BU DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130N DO\u011eURAB\u0130LECE\u011e\u0130 HUKUK\u0130 PROBLEMLERE GENEL B\u0130R BAKI\u015e<\/p>\n

Av. Esra HANSU<\/strong><\/p>\n

\u00d6ZET<\/strong><\/p>\n

28\/2\/2008 tarihli ve 26801 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019in m\u00fclga 8 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte[1]<\/a>\u00a0d\u00f6viz cinsinden ve d\u00f6vize endeksli s\u00f6zle\u015fmeler yeniden d\u00fczenlenmi\u015ftir. \u0130lgili d\u00fczenlemede hangi s\u00f6zle\u015fmelerin bedellerinin ne kadar s\u00fcre ile\u00a0 TL\u2019ye \u00e7evrilmesi gerekti\u011fi, TL\u2019ye \u00e7evrilirken kurlar\u0131n hangi miktar \u00fczerinden hesaplanaca\u011f\u0131 belirtilmekle beraber s\u00f6z konusu de\u011fi\u015fimden kaynakl\u0131 zarara u\u011frayabilecek firmalar\u0131n haklar\u0131n\u0131n nas\u0131l korunaca\u011f\u0131na veya 2 y\u0131l s\u00fcre ile s\u0131n\u0131rland\u0131r\u0131lan bu d\u00fczenlemenin 2 y\u0131l\u0131n sonunda ne olaca\u011f\u0131na\u00a0 ili\u015fkin herhangi bir d\u00fczenlemeye yer verilmemi\u015ftir.<\/p>\n

Anahtar S\u00f6zc\u00fckler<\/strong>: T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f, D\u00f6viz kuru, Bor\u00e7lar Kanunu<\/p>\n

1.G\u0130R\u0130\u015e<\/strong><\/p>\n

T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Kanunu Hakk\u0131nda 32 Say\u0131l\u0131 Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 85 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile birlikte\u00a0 \u201c28\/2\/2008 tarihli ve 26801 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019in m\u00fclga 8 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte\u00a0<\/em>D\u00f6viz Cinsinden ve D\u00f6vize Endeksli S\u00f6zle\u015fmeler yeniden d\u00fczenlenmi\u015ftir.<\/p>\n

85 say\u0131l\u0131 bu karar ile birlikte 32 say\u0131l\u0131 Karar\u2019\u0131n 4. maddesine (g) bendi eklenmi\u015f ve \u00a0\u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019in m\u00fclga 8 inci maddesi ba\u015fl\u0131\u011f\u0131 alt\u0131nda belirlenen istisnalar d\u0131\u015f\u0131nda kalan kendi aralar\u0131nda yapt\u0131klar\u0131 menkul ve gayrimenkul al\u0131m sat\u0131m\u0131na, kiralamalar\u0131na ili\u015fkin s\u00f6zle\u015fmelerde, i\u015f, hizmet ve eser s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 yasaklanm\u0131\u015ft\u0131r.<\/p>\n

Makalenin i\u00e7eri\u011finde, d\u00fczenlemede ifade edilen terimlerin a\u00e7\u0131klamalar\u0131 yap\u0131larak hangi s\u00f6zle\u015fmelerin yasak\u00a0 hangilerinin \u00a0istisna kapsam\u0131nda de\u011ferlendirilece\u011fi, yasaklar\u0131n ve istisnalar\u0131n\u0131n i\u00e7eri\u011finin ne olaca\u011f\u0131, TL\u2019ye \u00e7evrilen s\u00f6zle\u015fme bedellerinin hangi kur \u00fczerinden \u00e7evrilmesi gerekece\u011fi \u00a0tek tek a\u00e7\u0131klanacakt\u0131r.<\/p>\n

2.Tebli\u011f Kapsam\u0131nda De\u011ferlendirilecek Ki\u015fi ve S\u00f6zle\u015fmeler<\/strong><\/p>\n

Makalenin \u00f6zet\u00a0 k\u0131sm\u0131nda da belirtmi\u015f oldu\u011fumuz \u00fczere 28\/2\/2008 tarihli ve 26801 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019in m\u00fclga 8 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte\u00a0 d\u00f6viz cinsinden ve d\u00f6vize endeksli s\u00f6zle\u015fmeler yeniden d\u00fczenlenmi\u015ftir. Bu b\u00f6l\u00fcmde tebli\u011f ile de\u011fi\u015ftirilen maddenin d\u00fczenlemelerine ve a\u00e7\u0131klamalar\u0131na yer verilirken yasakl\u0131 ki\u015fi ve s\u00f6zle\u015fmeler ile istisna kapsam\u0131nda olan\u00a0 ki\u015fi ve s\u00f6zle\u015fmeler ayr\u0131 ayr\u0131 a\u00e7\u0131klanmas\u0131 halinde kar\u0131\u015f\u0131kl\u0131\u011fa sebep olabilece\u011finden bir arada a\u00e7\u0131klanacakt\u0131r. Nitekim yap\u0131lan d\u00fczenleme de maddeler konular\u0131na g\u00f6re s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f ve yasakl\u0131 olan ki\u015fi ve s\u00f6zle\u015fmelerle bunlar\u0131n istisnalar\u0131 birbirine ba\u011fl\u0131 \u015fekilde aktar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Tebli\u011fde yap\u0131lan d\u00fczenlemenin kapsam\u0131n\u0131 olu\u015fturan 8. maddenin 1. bendinde, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin[2]<\/a>\u00a0serbest b\u00f6lgeler hari\u00e7 tutulmak kayd\u0131 ile \u00a0yurt i\u00e7inde yer alan\u00a0 ev, konut, arazi, arsa, tarla, i\u015fyeri de dahil t\u00fcm ta\u015f\u0131nmaz sat\u0131\u015flar\u0131nda sat\u0131\u015f bedelini ve s\u00f6zle\u015fmeden kaynaklanan di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerinin TL olarak belirlenmesinin zorunlu oldu\u011funa yer verilmi\u015f olup, T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin veya d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan ve ya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahiplerinin veya ortak kontrol ve kontrol\u00fcne sahip bulundu\u011fu \u015firketler ile serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin al\u0131c\u0131 ve ya kirac\u0131 olarak taraf olduklar\u0131 s\u00f6zle\u015fmeler istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Tebli\u011fin kapsam\u0131n\u0131 olu\u015fturan 8. maddenin 2. bendinde \u00a0\u00a0ise T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer; kendi aralar\u0131nda akdedecekleri, konusu serbest b\u00f6lgeler hari\u00e7 yurt i\u00e7inde yer alan gayrimenkuller olan, konut ve \u00e7at\u0131l\u0131 i\u015f yeri d\u00e2hil gayrimenkul kiralama s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131ramazlar denmi\u015ftir. Bu bendin istisnas\u0131 ise; K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli konaklama tesislerinin i\u015fletilmesi amac\u0131yla kiralanmas\u0131yla ilgili gayrimenkul kiralama s\u00f6zle\u015fmeleri\u00a0 ve g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131n\u0131n kiralanmas\u0131na ili\u015fkin gayrimenkul kiralama s\u00f6zle\u015fmeleridir.<\/p>\n

D\u00fczenlemenin 3. bendinde,\u00a0 T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin i\u015f s\u00f6zle\u015fmelerindeki \u00fccret ve di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerin TL olarak belirlenmesi gerekti\u011fi ve d\u00f6vize endeksli olarak yap\u0131lamayaca\u011f\u0131 belirtilmi\u015f, i\u015f\u00e7inin yurt d\u0131\u015f\u0131nda i\u015fverenin b\u00fcnyesinde i\u015fini icra etmesi durumu\u00a0 istisna kapsam\u0131nda tutulmu\u015ftur. Yine bu madde ile ba\u011flant\u0131l\u0131 olan 11. bend de ise; T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin taraf oldu\u011fu i\u015f s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr denilerek i\u015f s\u00f6zle\u015fmesi a\u00e7\u0131s\u0131ndan\u00a0 yabanc\u0131l\u0131k unsuru ta\u015f\u0131yan bu iki hali istisna kapsam\u0131nda tutmu\u015ftur. \u0130stisna kapsam\u0131nda tuttu\u011fu di\u011fer haller \u00a0ise, gemi adamlar\u0131n\u0131n taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri ve d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketlerin yapaca\u011f\u0131 i\u015f s\u00f6zle\u015fmeleridir.<\/p>\n

D\u00fczenlemenin 4. bendi T\u00fcrkiye\u2019de yerle\u015fik olan ki\u015filerin kendi aralar\u0131nda yapt\u0131klar\u0131 ve istisna kapsam\u0131nda olmayan dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k d\u00e2hil hizmet s\u00f6zle\u015fmelerinde[3]<\/a>\u00a0s\u00f6zle\u015fme bedelinin TL cinsinden belirtilmesi zorunlu k\u0131l\u0131nm\u0131\u015f ve istisna kapsam\u0131ndaki s\u00f6zle\u015fmeler de ayr\u0131ca belirtilmi\u015ftir. Bu bend i\u00e7eri\u011finde yer alan istisnalar 4 madde halinde s\u0131ralanm\u0131\u015ft\u0131r. Bunlar;<\/p>\n

\u201cT\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin taraf olduklar\u0131 hizmet s\u00f6zle\u015fmeleri<\/em>,[\u0130ki taraftan birinin yabanc\u0131 olmas\u0131, yurt d\u0131\u015f\u0131ndaki bir firma i\u00e7in avukatl\u0131k hizmeti vermek amac\u0131yla yap\u0131lan hizmet s\u00f6zle\u015fmesi \u00f6rne\u011fi gibi]\n

\u0130hracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri,<\/em><\/p>\n

T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri,<\/em><\/p>\n

T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin, kendi aralar\u0131nda akdedecekleri, T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan\u00a0 t\u00fcm hizmet s\u00f6zle\u015fmeleri.[4]<\/strong><\/a>\u201c<\/em><\/p>\n

Ayr\u0131ca, bu maddenin kapsam\u0131nda yer alan ta\u015f\u0131mac\u0131l\u0131k s\u00f6zle\u015fmesinin istisnas\u0131 tebli\u011f h\u00fckm\u00fcn\u00fcn 17. bendinde yer alm\u0131\u015ft\u0131r. Bu bende g\u00f6re; T\u00fcrkiye\u2019de yerle\u015fik yolcu, y\u00fck veya posta ta\u015f\u0131ma faaliyetinde bulunan ticari havayolu i\u015fletmeleri; hava ta\u015f\u0131ma ara\u00e7lar\u0131na, motorlar\u0131na ve bunlar\u0131n aksam ve par\u00e7alar\u0131na y\u00f6nelik teknik bak\u0131m hizmeti veren \u015firketler; sivil havac\u0131l\u0131k mevzuat\u0131 kapsam\u0131nda havalimanlar\u0131nda yer hizmetleri yapmak \u00fczere \u00e7al\u0131\u015fma ruhsat\u0131 alan veya yetkilendirilen kamu ya da \u00f6zel hukuk t\u00fczel ki\u015fili\u011fi stat\u00fcs\u00fcndeki kurulu\u015flar ile s\u00f6z konusu kurulu\u015flar\u0131n kurduklar\u0131 i\u015fletme ve \u015firketler ile do\u011frudan veya dolayl\u0131 olarak sermayelerinde en az %50 hisse oran\u0131na sahip oldu\u011fu ortakl\u0131klar\u0131n T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerle d\u00f6viz cinsinden veya d\u00f6vize endeksli bedeller i\u00e7eren gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri haricindeki s\u00f6zle\u015fmeleri akdetmeleri m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Madde i\u00e7eri\u011finden de anla\u015f\u0131laca\u011f\u0131 \u00fczere t\u00fcm istisnalar \u00fclkeye d\u00f6viz kazan\u0131m\u0131 sa\u011flayacak ve yabanc\u0131l\u0131k unsuru ta\u015f\u0131yan\u00a0 s\u00f6zle\u015fmeleri kapsamaktad\u0131r.<\/p>\n

D\u00fczenlemenin 5. bendi eser s\u00f6zle\u015fmelerini d\u00fczenlemi\u015ftir. Konuya ili\u015fkin yap\u0131lan ilk d\u00fczenleme eser s\u00f6zle\u015fmesinin kapsam\u0131n\u0131 daraltarak sadece gemilerin in\u015fas\u0131 tamiri ve bak\u0131m\u0131na ili\u015fkin eser s\u00f6zle\u015fmelerini istisna kapsam\u0131nda tutmaktayd\u0131. Fakat 16.11.2018 tarihinde konuya ili\u015fkin yap\u0131lan yeni bir d\u00fczenleme ile birlikte d\u00f6viz cinsinden maliyet i\u00e7eren t\u00fcm eser s\u00f6zle\u015fmelerinin bu tebli\u011fin istisnas\u0131 kapsam\u0131nda de\u011ferlendirilmesine karar verildi.<\/p>\n

D\u00fczenlemenin 6. ve 7. bendleri T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yapm\u0131\u015f oldu\u011fu \u00a0menkul sat\u0131\u015f ve kiralama \u00a0s\u00f6zle\u015fmelerini d\u00fczenlemi\u015ftir. \u0130lgili d\u00fczenleme gere\u011fince ta\u015f\u0131t[5]<\/a>\u00a0sat\u0131\u015f ve kiralama s\u00f6zle\u015fmelerinin d\u0131\u015f\u0131ndaki menkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmelerinin d\u00f6viz ile yap\u0131labilece\u011fi y\u00f6n\u00fcndedir.[6]<\/a>\u00a0\u00a0 Kanaatimce bu maddelerden anla\u015f\u0131lmas\u0131\u00a0 gereken \u015fey d\u00fczenlemenin istisna haricindeki t\u00fcm menkulleri kapsamas\u0131 gerekti\u011fidir.<\/p>\n

D\u00fczenlemenin 8. bendinde ise; Yurtd\u0131\u015f\u0131 men\u015feili yaz\u0131l\u0131m ve donan\u0131mlara ili\u015fkin yap\u0131lacak lisans ve devir s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedellerinin d\u00f6viz olarak kararla\u015ft\u0131r\u0131labilece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n

    \n
  1. bend de, 4490 say\u0131l\u0131 T\u00fcrk Uluslararas\u0131 Gemi Sicili Kanunu ile 491 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunda tan\u0131mlanan gemilere[7]<\/a>\u00a0ili\u015fkin finansal kiralama (leasing) s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu d\u00fczenlenmi\u015ftir.<\/li>\n<\/ol>\n

    D\u00fczenlemenin 10. bendin de, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n 17 ve 17\/A maddeleri[8]<\/a>\u00a0kapsam\u0131nda yap\u0131lacak finansal kiralama (leasing)[9]<\/a>\u00a0s\u00f6zle\u015fmelerine ili\u015fkin bedellerin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu belirtilmi\u015ftir. D\u00fczenlemenin 11. bendi yukar\u0131da a\u00e7\u0131klanan 3. bend kapsam\u0131nda de\u011ferlendirilmi\u015ftir.<\/p>\n

    D\u00fczenlemenin 12. bendinde, Kamu kurum ve kurulu\u015flar\u0131 ile T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu gayrimenkul sat\u0131\u015f ve gayrimenkul kiralama d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr denmi\u015ftir.<\/p>\n

      \n
    1. bend de ise, Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 antla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda olmak kayd\u0131yla; y\u00fcklenicilerin \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedece\u011fi gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr denerek asl\u0131nda y\u00fcklenicilerin hizmet s\u00f6zle\u015fmesi kapsam\u0131nda alaca\u011f\u0131 dan\u0131\u015fmanl\u0131k hizmetlerinin d\u00f6viz cinsinden yap\u0131labilece\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/li>\n<\/ol>\n

      D\u00fczenlemenin 14. bendi;\u00a0\u00a0 Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131nda[10]<\/a>\u00a0ger\u00e7ekle\u015ftirdi\u011fi i\u015flemlerle ilgili olarak yap\u0131lan s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131n\u0131 m\u00fcmk\u00fcn k\u0131lm\u0131\u015ft\u0131r.<\/p>\n

      D\u00fczenlemenin 15. bendi;\u00a0 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu ile bu Kanuna dayal\u0131 olarak yap\u0131lan d\u00fczenlemeler \u00e7er\u00e7evesinde sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n (yabanc\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 ve depo sertifikalar\u0131 ile yabanc\u0131 yat\u0131r\u0131m fonu paylar\u0131 da dahil olmak \u00fczere) d\u00f6viz cinsinden olu\u015fturulmas\u0131, ihrac\u0131, al\u0131m sat\u0131m\u0131 ve yap\u0131lan i\u015flemlere ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

        \n
      1. bend de yurtd\u0131\u015f\u0131 men\u015feili \u015firketlerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu ile imzalanan s\u00f6zle\u015fmeler ile T\u00fcrkiye\u2019de yerle\u015fik olmas\u0131na ra\u011fmen y\u00fczde ellisi veya daha fazla pay\u0131 yabanc\u0131 ki\u015filere do\u011frudan veya dolayl\u0131 olarak ait olan \u015firketlerin imzalayaca\u011f\u0131 i\u015f ve hizmet s\u00f6zle\u015fmelerinde hizmet alan taraf olmas\u0131 ko\u015fuluyla bedellerin d\u00f6viz olarak belirlenebilece\u011fi d\u00fczenlenmi\u015ftir.<\/li>\n
      2. bend uyar\u0131nca s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lamayan s\u00f6zle\u015fmeler kapsam\u0131nda d\u00fczenlenecek k\u0131ymetli evraklarda yer alan bedellerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak belirlenmesi m\u00fcmk\u00fcn de\u011fildir denerek s\u00f6zle\u015fme sonucunda verilen k\u0131ymetli evraklar\u0131n da \u00e7ek bono gibi TL\u2019ye \u00e7evrilmesi gerekti\u011fi aktar\u0131lm\u0131\u015ft\u0131r.<\/li>\n
      3. bend de T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n 4 \u00fcnc\u00fc maddesinin (g) bendi uygulamas\u0131na at\u0131fta bulunularak d\u00f6vize endeksli s\u00f6zle\u015fmenin tan\u0131m\u0131na yer verilmi\u015ftir. Bu tan\u0131ma g\u00f6re yasakl\u0131 s\u00f6zle\u015fmelerin bedelinin alt\u0131n olarak belirlenmesi de m\u00fcmk\u00fcn olmayacakt\u0131r. 20. bend de tan\u0131m\u0131 yap\u0131lan T\u00fcrkiye de yerle\u015fik ki\u015fi kavram\u0131na makalemizin 2. atf\u0131nda yer verilmi\u015ftir.<\/li>\n
      4. bend de ise; akdedilecek s\u00f6zle\u015fmelerde istisna kapsam\u0131na al\u0131nan, ancak T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n Ge\u00e7ici 8 inci maddesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce akdedilmi\u015f bulunan s\u00f6zle\u015fmeler de an\u0131lan ge\u00e7ici madde h\u00fckm\u00fcnden istisnad\u0131r denerek istisnan\u0131n kapsam\u0131 belirtilmi\u015ftir. 22. bende ili\u015fkin a\u00e7\u0131klamam\u0131z 6 numaral\u0131 at\u0131fta yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n
      5. bend de makalemizin 2. k\u0131sm\u0131nda ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanmakla birlikte k\u0131saca y\u00fcr\u00fcrl\u00fckteki s\u00f6zle\u015fmelerin ilgili karara uygun hale getirilmesi i\u00e7in 30 g\u00fcnl\u00fck uyum s\u00fcresi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dolay\u0131s\u0131yla 13.10.2018 tarihine kadar eskiden imzalanm\u0131\u015f ve y\u00fcr\u00fcrl\u00fckte olan s\u00f6zle\u015fmelerin revize edilmesi ve 13.09.2018 tarihinden sonra imzalanacak s\u00f6zle\u015fmelerin de TL cinsinden d\u00fczenlenmesi gerekti\u011fi ifade edilmi\u015ftir.[11]<\/a><\/li>\n<\/ol>\n

        [1]<\/a>\u00a0T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f,<\/p>\n

        Bkz.https:\/\/www.lexpera.com.tr\/resmi-gazete\/metin\/RG801Y2018N30557S20183251\/1\/madde-1<\/p>\n

        [2]<\/a>\u00a0Tebli\u011f ile T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi kavram\u0131 a\u00e7\u0131larak a\u015fa\u011f\u0131dakilerin T\u00fcrkiye\u2019de yerle\u015fik olarak de\u011ferlendirilece\u011fi d\u00fczenlenmi\u015ftir:<\/p>\n

        T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131ndaki; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, i\u015fletti\u011fi veya y\u00f6netti\u011fi fonlar, y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler ve do\u011frudan ya da dolayl\u0131 olarak sahipliklerinde bulunan \u015firketlerin T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n 4 \u00fcnc\u00fc maddesinin (g) bendi uygulamas\u0131 kapsam\u0131nda T\u00fcrkiye\u2019de yerle\u015fik olarak de\u011ferlendirilirmi\u015ftir. Bu durumun tek istisnas\u0131 s\u00f6zle\u015fmenin yurt d\u0131\u015f\u0131nda ifa edilmesi durumunda T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi olarak kabul edilmeyece\u011fine ili\u015fkindir.<\/p>\n

        [3]<\/a>\u00a0Hizmet s\u00f6zle\u015fmesi, T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 393. maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. \u0130lgili maddeye g\u00f6re; \u201cHizmet s\u00f6zle\u015fmesi, i\u015f\u00e7inin i\u015fverene ba\u011f\u0131ml\u0131 olarak belirli veya belirli olmayan s\u00fcreyle i\u015f g\u00f6rmeyi ve i\u015fverenin de ona zamana veya yap\u0131lan i\u015fe g\u00f6re \u00fccret \u00f6demeyi \u00fcstlendi\u011fi s\u00f6zle\u015fmedir<\/em>.\u201d Burada \u00fczerinde durulmas\u0131 gereken \u00fc\u00e7 nokta vard\u0131r. Bunlar i\u015f g\u00f6rme, \u00fccret ve ba\u011f\u0131ml\u0131l\u0131k. \u00d6rneklendirecek olursak avukatl\u0131k s\u00f6zle\u015fmesi bir hizmet s\u00f6zle\u015fmesidir.<\/p>\n

        [4]<\/a>\u00a0Elektronik Haberle\u015fme Kanunu\u2019nun Tan\u0131mlar ve k\u0131saltmalar ba\u015fl\u0131kl\u0131 3. maddesinin h bendinde elektronik haberle\u015fme tan\u0131m\u0131 \u015fu \u015fekilde verilmi\u015ftir. \u2018\u2019\u00a0Elektriksel i\u015faretlere d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilen her t\u00fcrl\u00fc i\u015faret, sembol,ses, g\u00f6r\u00fcnt\u00fc ve verinin kablo, telsiz, optik, elektrik, manyetik, elektromanyetik, elektrokimyasal, elektromekanik ve di\u011fer iletim sistemleri vas\u0131tas\u0131yla iletilmesini, g\u00f6nderilmesini ve al\u0131nmas\u0131.\u00a0<\/em>GSM operat\u00f6rleri taraf\u0131ndan verilen hizmet bir elektronik haberle\u015fme hizmeti s\u00f6zle\u015fmesine \u00f6rnek olacakt\u0131r.<\/p>\n

        [5]<\/a>\u00a0\u0130\u015f makineleri, tebli\u011fe ili\u015fkin son d\u00fczenleme olan 16.11.2018 tarihli de\u011fi\u015fiklikle birlikte istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

        [6]<\/a>\u00a0Tebli\u011f\u2019in 22. bendi, 13.09.2018 tarihinden \u00f6nce imzalanm\u0131\u015f ta\u015f\u0131t kiralama s\u00f6zle\u015fmeleri istisna kapsam\u0131na al\u0131nd\u0131\u011f\u0131n\u0131 belirtmi\u015ftir. Bu sebeple bu tarihten sonra yap\u0131lan ta\u015f\u0131t kiralama ve sat\u0131\u015f s\u00f6zle\u015fmeleri tebli\u011f kapsam\u0131nda TL cinsinden yap\u0131lmak zorundad\u0131r.<\/p>\n

        [7]<\/a>4490 say\u0131l\u0131 T\u00fcrk Uluslaras\u0131 Gemi Sicili Kanunu uyar\u0131nca gemi, Kabotaj ve\/veya kabotaj harici sularda ticari ama\u00e7la kullan\u0131lan her t\u00fcrl\u00fc y\u00fck, yolcu ve a\u00e7\u0131k deniz bal\u0131k\u00e7\u0131 gemileri ile \u00f6zel maksatl\u0131 ve \u00f6zel yap\u0131l\u0131 gemiler olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

        [8]<\/a>\u00a0T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n 17 ve 17\/A maddeleri Yurtd\u0131\u015f\u0131ndan Temin Edilen Krediler ile ilgilidir.<\/p>\n

        D\u00f6viz geliri olmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer yurt d\u0131\u015f\u0131ndan d\u00f6viz kredisi temin edemez. Ancak, a\u015fa\u011f\u0131da say\u0131lan hallerde d\u00f6viz geliri olmas\u0131 \u015fart\u0131 aranmaz:<\/p>\n

          \n
        1. a) Kamu kurum ve kurulu\u015flar\u0131, bankalar ile T\u00fcrkiye\u2019de yerle\u015fik finansal kiralama \u015firketleri, faktoring \u015firketleri ve finansman \u015firketlerinin kullanacaklar\u0131 d\u00f6viz kredileri.<\/li>\n<\/ol>\n

          [9]<\/a>\u00a0Leasing (finansal kiralama) bir yat\u0131r\u0131m mal\u0131n\u0131n m\u00fclkiyeti leasing \u015firketinde kalarak belirlenen kiralar kar\u015f\u0131l\u0131\u011f\u0131nda kullan\u0131m hakk\u0131n\u0131n kirac\u0131ya verilmesi ve s\u00f6zle\u015fmede belirtilen s\u00f6zle\u015fme s\u00fcresi sonunda m\u00fclkiyetin kirac\u0131ya ge\u00e7mesini sa\u011flayan bir finansman y\u00f6ntemidir.<\/p>\n

          [10]<\/a>\u00a0Bu Kanun; merkezi y\u00f6netim kapsam\u0131ndaki kamu idareleri, sosyal g\u00fcvenlik kurumlar\u0131, kamu iktisadi te\u015febb\u00fcslerini, \u00f6zel hukuk h\u00fck\u00fcmlerine t\u00e2bi olmakla beraber sermayesinin\u00a0 y\u00fczde ellisinden fazlas\u0131 kamuya ait olan kurulu\u015flar\u0131, fonlar\u0131, kamu bankalar\u0131n\u0131, yat\u0131r\u0131m ve kalk\u0131nma bankalar\u0131n\u0131, b\u00fcy\u00fck\u015fehir belediyelerini, belediyeleri ve bunlara ba\u011fl\u0131 kurulu\u015flar ile sair yerel y\u00f6netim kurulu\u015flar\u0131n\u0131, yap-i\u015flet-devret, yap-i\u015flet ve i\u015fletme hakk\u0131 devri ve benzeri finansman modelleri \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilmesi \u00f6ng\u00f6r\u00fclen projeler kapsam\u0131nda \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca garanti edilen kurulu\u015flar\u0131 ve hibelerle s\u0131n\u0131rl\u0131 olmak kayd\u0131yla sivil toplum \u00f6rg\u00fctlerini kapsar.<\/p>\n

          [11]<\/a>\u00a0Bu madde uyar\u0131nca s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan s\u00f6zle\u015fmelerde yer alan bedeller T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u0131n Ge\u00e7ici 8 inci maddesi kapsam\u0131nda T\u00fcrk paras\u0131 olarak taraflarca yeniden belirlenirken mutabakata var\u0131lamazsa; akdedilen s\u00f6zle\u015fmelerde d\u00f6viz veya d\u00f6vize endeksli olarak belirlenen bedeller, s\u00f6z konusu bedellerin 2\/1\/2018 tarihinde belirlenen g\u00f6sterge niteli\u011findeki T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 efektif sat\u0131\u015f kuru kullan\u0131larak hesaplanan T\u00fcrk paras\u0131 cinsinden kar\u015f\u0131l\u0131\u011f\u0131n\u0131n 2\/1\/2018 tarihinden bedellerin yeniden belirlendi\u011fi tarihe kadar T\u00fcrkiye \u0130statistik Kurumunun her ay i\u00e7in belirledi\u011fi t\u00fcketici fiyat endeksi (T\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak art\u0131r\u0131lmas\u0131 suretiyle belirlenecektir. Bu konuyla ilgili \u00e7\u0131kabilecek hukuki uyu\u015fmazl\u0131klara ili\u015fkin bulunabilecek \u00e7\u00f6z\u00fcm yollar\u0131 makalemizin 2. B\u00f6l\u00fcm\u00fcnde aktar\u0131lacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

          T\u00dcRK PARASI KIYMET\u0130N\u0130 KORUMA HAKKINDA 32 SAYILI KARARA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e KAPSAMINDA D\u00d6V\u0130Z C\u0130NS\u0130NDEN VE D\u00d6V\u0130ZE ENDEKSL\u0130 S\u00d6ZLE\u015eMELER A\u00c7ISINDAN YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER VE BU DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130N DO\u011eURAB\u0130LECE\u011e\u0130 HUKUK\u0130 PROBLEMLERE GENEL B\u0130R BAKI\u015e Av. Esra HANSU \u00d6ZET 28\/2\/2008 tarihli ve 26801 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019in m\u00fclga…<\/p>\n","protected":false},"author":1,"featured_media":2104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,27],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/2158"}],"collection":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=2158"}],"version-history":[{"count":0,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/2158\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media\/2104"}],"wp:attachment":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=2158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=2158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=2158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}