{"status":true,"post":{"id":14273,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:36:02","created_at":"2016-07-24T21:00:00.000000Z","updated_at":"2022-10-21T06:36:02.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14273,"is_featured":0,"title":"\u0130flas\u0131n \u2018erteleme yarg\u0131lamas\u0131\u2019","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><span class=\"large\">\u0130cra-\u0130flas Kanunu\u2019nun yeni 179\/a maddesiyle \u00f6zellikle kayy\u0131m\u0131n ta\u015f\u0131mas\u0131 gereken nitelikler ve kayy\u0131ma y\u00fcklenen g\u00f6revler ve sorumluluklar belirlenmi\u015f olup uygulamada ortaya \u00e7\u0131kan duraksamalar\u0131n giderilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Kayy\u0131m\u0131n hukuki tan\u0131m\u0131 T\u00fcrk Medeni Kanunu\u2019nun 403\u2019\u00fcnc\u00fc maddesinde yer almaktad\u0131r. Bu tan\u0131ma g\u00f6re \u201ckayy\u0131m belirli i\u015fleri g\u00f6rmek veya mal varl\u0131\u011f\u0131n\u0131 y\u00f6netmek i\u00e7in atan\u0131r.\u201d Kayy\u0131ml\u0131\u011f\u0131 gerektiren mallar ise s\u00f6z konusu kanunun 427\u2019nci maddesinde belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere \u201cBir t\u00fczel ki\u015fi gerekli organlardan yoksun kalm\u0131\u015f ve y\u00f6netimi ba\u015fka yoldan sa\u011flanamam\u0131\u015fsa\u201d bu defa y\u00f6netimi kayy\u0131m\u0131 gerektirir.<\/span><\/p>  <p><span class=\"large\">\u0130cra \u0130flas Kanunu\u2019nun 179\/a maddesinde yap\u0131lan de\u011fi\u015fiklikle \u201ckayy\u0131m gerek y\u00f6netim gerek denetim amac\u0131yla atans\u0131n, envanter i\u015flemlerini ba\u015flatacak ve kontrol\u00fc alt\u0131nda y\u00f6netilecektir. Bu ba\u011flamda da\u201d\u2026 kayy\u0131m envanter i\u015flemlerinin aral\u0131klarla denetimi ile de\u011fil, s\u00fcrekli bi\u00e7imde kontrol\u00fc ile de g\u00f6revlendirilmi\u015f olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu\u2019nun 186\u2019nc\u0131 maddesinde belirlendi\u011fi \u00fczerine envanter \u00e7\u0131karmak, bilan\u00e7o g\u00fcn\u00fcndeki mevcutlar\u0131, alacaklar\u0131 ve bor\u00e7lar\u0131 saymak, \u00f6l\u00e7mek, tartmak ve de\u011ferlemek suretiyle kesin bir \u015fekilde ve m\u00fcfredatl\u0131 (ayr\u0131nt\u0131l\u0131) olarak tespit etmektir.<\/span><br><span class=\"large\"> \u0130flas \u201certeleme sistemi\u201d kayy\u0131m\u0131n atanmas\u0131na ili\u015fkin karar ile kayy\u0131m\u0131n g\u00f6revleri ve temsil yetkisi ile bunlar\u0131n s\u0131n\u0131rlar\u0131n\u0131n tescil edilmek \u00fczere sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirilerek usul\u00fcne uygun ilan edilmesi hukuki yetkinlik kazan\u0131r.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan bu d\u00fczenleme ile \u00fc\u00e7 \u00f6nemli ilke benimsenmi\u015ftir. \u015e\u00f6yle ki; <\/span><\/p>  <ul>   <li><span class=\"large\">Yarg\u0131lama a\u015famas\u0131nda al\u0131nacak \u00f6nlemlerin neler oldu\u011fu a\u00e7\u0131klanacakt\u0131r. Uygulamada \u00e7o\u011fu kez farkl\u0131 tedbirlerin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, alacakl\u0131lar ile bor\u00e7lular aras\u0131nda farkl\u0131l\u0131k yarat\u0131ld\u0131\u011f\u0131 ve nihai (son) h\u00fck\u00fcmle verilenden daha fazlas\u0131n\u0131n yarg\u0131lama a\u015famas\u0131nda konulan tedbirlerle olu\u015ftu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131ndan \u00f6nlemlerin netle\u015ftirilmesinde fayda \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/li>   <li><span class=\"large\">Di\u011fer yandan yarg\u0131lama a\u015famas\u0131nda al\u0131nan \u00f6nlemlerin toplam erteleme s\u00fcresinden say\u0131lmas\u0131 ile ilgili d\u00fczenlemeler \u00f6nem arz etmektedir. Bilindi\u011fi \u00fczere Yarg\u0131tay\u2019\u0131n konuya ili\u015fkin kararlar\u0131 istikrar kazanm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla yarg\u0131lama s\u00fcresindeki gereksiz uzamalar ve bir\u00e7ok somut olayda kar\u015f\u0131la\u015f\u0131lan erteleme kararlar\u0131n\u0131n bozulmas\u0131 sonras\u0131nda erteleme s\u00fcresinin yasal s\u00fcreyi a\u015ft\u0131\u011f\u0131, daha uzun s\u00fcrelere ula\u015ft\u0131\u011f\u0131 y\u00f6n\u00fcndeki yak\u0131nmalar giderek artm\u0131\u015ft\u0131r. Yap\u0131lan d\u00fczenleme ile bor\u00e7luya erteleme projesinin ba\u015far\u0131l\u0131 olabilmesi i\u00e7in ba\u015flang\u0131\u00e7ta net bir s\u00fcre verilmesi \u00f6ng\u00f6r\u00fclmekte, buna kar\u015f\u0131l\u0131k alacakl\u0131lar\u0131n da katlanmas\u0131 gereken s\u00fcre belirginle\u015ftirilmektedir.<\/span><\/li>   <li><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile ihtiyati tedbir kararlar\u0131 ile ihtiyati kararlar uygulanmayacakt\u0131r. Mevcut Yarg\u0131tay uygulamas\u0131 ile \u201cihtiyati haczin bir takip muamelesi olmad\u0131\u011f\u0131\u201d d\u00fc\u015f\u00fcncesinden hareketle hakk\u0131nda iflas erteleme tedbirleri verilmi\u015f bor\u00e7lular aleyhine ihtiyati haciz uygulanarak ertelemenin amac\u0131na ayk\u0131r\u0131 davran\u0131lmas\u0131 suretiyle bor\u00e7lunun durumunun k\u00f6t\u00fcle\u015ftirildi\u011fi ve d\u00fczelmenin (\u0131slah\u0131n) zorla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan konuya ili\u015fkin yasal d\u00fczenlemenin yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130flas erteleme yarg\u0131lamas\u0131 s\u0131ras\u0131nda \u00f6nlemlere tedbir talebinin reddi veya bu istemin kabul\u00fc halinde ayn\u0131 mahkemeye yap\u0131lacak itiraz \u00fczerine verilecek kararlara kar\u015f\u0131 Hukuk Muhakemeleri Kanunu\u2019nun 341\u2019nci maddesi uyar\u0131nca \u2018istinaf\u2019 yoluna ba\u015fvurulabilecektir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Hukuk Muhakemeleri Kanunu\u2019nun 341\u2019inci maddesi uyar\u0131nca ilk derece muhakemelerinden verilen nihai kararlar ile ihtiyati tedbir, ihtiyati haciz taleplerinin reddi ve bu taleplerin kabul\u00fc halinde itiraz \u00fczerine verilecek kararlara kar\u015f\u0131 \u2018istinaf\u2019 yoluna ba\u015fvurulabilmektedir. Ayr\u0131ca mahkeme gerekti\u011finde kayy\u0131m\u0131n g\u00f6revine son verebilece\u011fi gibi, kayy\u0131m da kendi iste\u011fiyle g\u00f6revinden \u00e7ekilebilecektir.<\/span><\/p>  <p><span class=\"large\">Ek sermaye art\u0131r\u0131m\u0131 s\u0131ras\u0131nda sona ge\u00e7me ve bor\u00e7 yap\u0131land\u0131rma s\u00f6zle\u015fmeleri, alacakl\u0131lar\u0131n feragatleri gibi \u00f6nemli iyile\u015ftirme unsurlar\u0131, her a\u015famada kayy\u0131m taraf\u0131ndan mahkemeye yans\u0131t\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">Bu nedenle getirilen d\u00fczenleme bor\u00e7lunun aleyhine olmad\u0131\u011f\u0131 gibi yarg\u0131lamay\u0131 h\u0131zland\u0131rma amac\u0131na y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Yeni d\u00fczenleme ile iflas\u0131n ertelenmesi taleplerinin \u00f6ncelikle ve ivedilikle sonu\u00e7land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/p>  \t\t\t\t","slug":"iflasin-erteleme-yargilamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130flas\u0131n \u2018erteleme yarg\u0131lamas\u0131\u2019","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":93,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":14372,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14273,"locale":"tr","category_id":73,"title":"\u0130flas\u0131n \u2018erteleme yarg\u0131lamas\u0131\u2019","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><span class=\"large\">\u0130cra-\u0130flas Kanunu\u2019nun yeni 179\/a maddesiyle \u00f6zellikle kayy\u0131m\u0131n ta\u015f\u0131mas\u0131 gereken nitelikler ve kayy\u0131ma y\u00fcklenen g\u00f6revler ve sorumluluklar belirlenmi\u015f olup uygulamada ortaya \u00e7\u0131kan duraksamalar\u0131n giderilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Kayy\u0131m\u0131n hukuki tan\u0131m\u0131 T\u00fcrk Medeni Kanunu\u2019nun 403\u2019\u00fcnc\u00fc maddesinde yer almaktad\u0131r. Bu tan\u0131ma g\u00f6re \u201ckayy\u0131m belirli i\u015fleri g\u00f6rmek veya mal varl\u0131\u011f\u0131n\u0131 y\u00f6netmek i\u00e7in atan\u0131r.\u201d Kayy\u0131ml\u0131\u011f\u0131 gerektiren mallar ise s\u00f6z konusu kanunun 427\u2019nci maddesinde belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere \u201cBir t\u00fczel ki\u015fi gerekli organlardan yoksun kalm\u0131\u015f ve y\u00f6netimi ba\u015fka yoldan sa\u011flanamam\u0131\u015fsa\u201d bu defa y\u00f6netimi kayy\u0131m\u0131 gerektirir.<\/span><\/p>  <p><span class=\"large\">\u0130cra \u0130flas Kanunu\u2019nun 179\/a maddesinde yap\u0131lan de\u011fi\u015fiklikle \u201ckayy\u0131m gerek y\u00f6netim gerek denetim amac\u0131yla atans\u0131n, envanter i\u015flemlerini ba\u015flatacak ve kontrol\u00fc alt\u0131nda y\u00f6netilecektir. Bu ba\u011flamda da\u201d\u2026 kayy\u0131m envanter i\u015flemlerinin aral\u0131klarla denetimi ile de\u011fil, s\u00fcrekli bi\u00e7imde kontrol\u00fc ile de g\u00f6revlendirilmi\u015f olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Vergi Usul Kanunu\u2019nun 186\u2019nc\u0131 maddesinde belirlendi\u011fi \u00fczerine envanter \u00e7\u0131karmak, bilan\u00e7o g\u00fcn\u00fcndeki mevcutlar\u0131, alacaklar\u0131 ve bor\u00e7lar\u0131 saymak, \u00f6l\u00e7mek, tartmak ve de\u011ferlemek suretiyle kesin bir \u015fekilde ve m\u00fcfredatl\u0131 (ayr\u0131nt\u0131l\u0131) olarak tespit etmektir.<\/span><br><span class=\"large\"> \u0130flas \u201certeleme sistemi\u201d kayy\u0131m\u0131n atanmas\u0131na ili\u015fkin karar ile kayy\u0131m\u0131n g\u00f6revleri ve temsil yetkisi ile bunlar\u0131n s\u0131n\u0131rlar\u0131n\u0131n tescil edilmek \u00fczere sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirilerek usul\u00fcne uygun ilan edilmesi hukuki yetkinlik kazan\u0131r.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan bu d\u00fczenleme ile \u00fc\u00e7 \u00f6nemli ilke benimsenmi\u015ftir. \u015e\u00f6yle ki; <\/span><\/p>  <ul>   <li><span class=\"large\">Yarg\u0131lama a\u015famas\u0131nda al\u0131nacak \u00f6nlemlerin neler oldu\u011fu a\u00e7\u0131klanacakt\u0131r. Uygulamada \u00e7o\u011fu kez farkl\u0131 tedbirlerin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, alacakl\u0131lar ile bor\u00e7lular aras\u0131nda farkl\u0131l\u0131k yarat\u0131ld\u0131\u011f\u0131 ve nihai (son) h\u00fck\u00fcmle verilenden daha fazlas\u0131n\u0131n yarg\u0131lama a\u015famas\u0131nda konulan tedbirlerle olu\u015ftu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131ndan \u00f6nlemlerin netle\u015ftirilmesinde fayda \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/li>   <li><span class=\"large\">Di\u011fer yandan yarg\u0131lama a\u015famas\u0131nda al\u0131nan \u00f6nlemlerin toplam erteleme s\u00fcresinden say\u0131lmas\u0131 ile ilgili d\u00fczenlemeler \u00f6nem arz etmektedir. Bilindi\u011fi \u00fczere Yarg\u0131tay\u2019\u0131n konuya ili\u015fkin kararlar\u0131 istikrar kazanm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla yarg\u0131lama s\u00fcresindeki gereksiz uzamalar ve bir\u00e7ok somut olayda kar\u015f\u0131la\u015f\u0131lan erteleme kararlar\u0131n\u0131n bozulmas\u0131 sonras\u0131nda erteleme s\u00fcresinin yasal s\u00fcreyi a\u015ft\u0131\u011f\u0131, daha uzun s\u00fcrelere ula\u015ft\u0131\u011f\u0131 y\u00f6n\u00fcndeki yak\u0131nmalar giderek artm\u0131\u015ft\u0131r. Yap\u0131lan d\u00fczenleme ile bor\u00e7luya erteleme projesinin ba\u015far\u0131l\u0131 olabilmesi i\u00e7in ba\u015flang\u0131\u00e7ta net bir s\u00fcre verilmesi \u00f6ng\u00f6r\u00fclmekte, buna kar\u015f\u0131l\u0131k alacakl\u0131lar\u0131n da katlanmas\u0131 gereken s\u00fcre belirginle\u015ftirilmektedir.<\/span><\/li>   <li><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile ihtiyati tedbir kararlar\u0131 ile ihtiyati kararlar uygulanmayacakt\u0131r. Mevcut Yarg\u0131tay uygulamas\u0131 ile \u201cihtiyati haczin bir takip muamelesi olmad\u0131\u011f\u0131\u201d d\u00fc\u015f\u00fcncesinden hareketle hakk\u0131nda iflas erteleme tedbirleri verilmi\u015f bor\u00e7lular aleyhine ihtiyati haciz uygulanarak ertelemenin amac\u0131na ayk\u0131r\u0131 davran\u0131lmas\u0131 suretiyle bor\u00e7lunun durumunun k\u00f6t\u00fcle\u015ftirildi\u011fi ve d\u00fczelmenin (\u0131slah\u0131n) zorla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan konuya ili\u015fkin yasal d\u00fczenlemenin yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130flas erteleme yarg\u0131lamas\u0131 s\u0131ras\u0131nda \u00f6nlemlere tedbir talebinin reddi veya bu istemin kabul\u00fc halinde ayn\u0131 mahkemeye yap\u0131lacak itiraz \u00fczerine verilecek kararlara kar\u015f\u0131 Hukuk Muhakemeleri Kanunu\u2019nun 341\u2019nci maddesi uyar\u0131nca \u2018istinaf\u2019 yoluna ba\u015fvurulabilecektir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Hukuk Muhakemeleri Kanunu\u2019nun 341\u2019inci maddesi uyar\u0131nca ilk derece muhakemelerinden verilen nihai kararlar ile ihtiyati tedbir, ihtiyati haciz taleplerinin reddi ve bu taleplerin kabul\u00fc halinde itiraz \u00fczerine verilecek kararlara kar\u015f\u0131 \u2018istinaf\u2019 yoluna ba\u015fvurulabilmektedir. Ayr\u0131ca mahkeme gerekti\u011finde kayy\u0131m\u0131n g\u00f6revine son verebilece\u011fi gibi, kayy\u0131m da kendi iste\u011fiyle g\u00f6revinden \u00e7ekilebilecektir.<\/span><\/p>  <p><span class=\"large\">Ek sermaye art\u0131r\u0131m\u0131 s\u0131ras\u0131nda sona ge\u00e7me ve bor\u00e7 yap\u0131land\u0131rma s\u00f6zle\u015fmeleri, alacakl\u0131lar\u0131n feragatleri gibi \u00f6nemli iyile\u015ftirme unsurlar\u0131, her a\u015famada kayy\u0131m taraf\u0131ndan mahkemeye yans\u0131t\u0131labilecektir. <\/span><\/p>  <p><span class=\"large\">Bu nedenle getirilen d\u00fczenleme bor\u00e7lunun aleyhine olmad\u0131\u011f\u0131 gibi yarg\u0131lamay\u0131 h\u0131zland\u0131rma amac\u0131na y\u00f6neliktir.<\/span><\/p>  <p><span class=\"large\">Yeni d\u00fczenleme ile iflas\u0131n ertelenmesi taleplerinin \u00f6ncelikle ve ivedilikle sonu\u00e7land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/span><\/p>  \t\t\t\t","slug":"iflasin-erteleme-yargilamasi","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":"\u0130flas\u0131n \u2018erteleme yarg\u0131lamas\u0131\u2019","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":93,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}