{"id":1802,"date":"2016-04-15T20:26:53","date_gmt":"2016-04-15T17:26:53","guid":{"rendered":"https:\/\/tuncayilcim.av.tr\/v5\/?p=1802"},"modified":"2016-04-15T20:39:06","modified_gmt":"2016-04-15T17:39:06","slug":"turk-hukukunda-faturanin-ispat-acisindan-incelenmesi","status":"publish","type":"post","link":"https:\/\/tuncayilcim.av.tr\/v5\/turk-hukukunda-faturanin-ispat-acisindan-incelenmesi\/","title":{"rendered":"T\u00fcrk Hukukunda Faturan\u0131n \u0130spat A\u00e7\u0131s\u0131ndan \u0130ncelenmesi"},"content":{"rendered":"<p style=\"text-align: justify;\"><div class=\"ead-preview\"><div class=\"ead-document\" style=\"position: relative;\"><div class=\"ead-iframe-wrapper\"><iframe src=\"\/\/docs.google.com\/viewer?url=http%3A%2F%2Ftuncayilcim.av.tr%2Fv5%2Fwp-content%2Fuploads%2Ffaturanin-hukuki-mahiyeti.pdf&amp;embedded=true&amp;hl=en\" title=\"Embedded Document\" class=\"ead-iframe\" style=\"width: 100%;height: 500px;border: none;visibility: hidden;\"><\/iframe><\/div>\t\t\t<div class=\"ead-document-loading\" style=\"width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;\">\n\t\t\t\t<div class=\"ead-loading-wrap\">\n\t\t\t\t\t<div class=\"ead-loading-main\">\n\t\t\t\t\t\t<div class=\"ead-loading\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/loading.svg\" width=\"55\" height=\"55\" alt=\"Loader\">\n\t\t\t\t\t\t\t<span>Loading...<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ead-loading-foot\">\n\t\t\t\t\t\t<div class=\"ead-loading-foot-title\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/EAD-logo.svg\" alt=\"EAD Logo\" width=\"36\" height=\"23\"\/>\n\t\t\t\t\t\t\t<span>Taking too long?<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t<div class=\"ead-document-btn ead-reload-btn\" role=\"button\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/reload.svg\" alt=\"Reload\" width=\"12\" height=\"12\"\/> Reload document\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<span>|<\/span>\n\t\t\t\t\t\t\t<a href=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/uploads\/faturanin-hukuki-mahiyeti.pdf\" class=\"ead-document-btn\" target=\"_blank\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/open.svg\" alt=\"Open\" width=\"12\" height=\"12\"\/> Open in new tab\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><p class=\"embed_download\"><a href=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/uploads\/faturanin-hukuki-mahiyeti.pdf\" download>Download [162.00 B] <\/a><\/p><\/div><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>Fa<span style=\"color: #800080;\">tura<\/span> akdin \u015fartlar\u0131n\u0131 tespit eden de\u011fil, tespit edilmi\u015f olan \u015fartlar\u0131n bir k\u0131sm\u0131n\u0131 g\u00f6steren ve bunlar\u0131 belirli \u015fartlarda tevsik eden bir belgedir.<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong>Y<\/strong><strong>ARGITAY\u00a0<\/strong><strong>K<\/strong><strong>ARARLARI\u00a0<\/strong><strong>I<\/strong><strong>\u015eI\u011eINDA \u00a0<\/strong><strong>F<\/strong><strong>A<\/strong><strong>TURANIN\u00a0<\/strong><strong>\u0130<\/strong><strong>SPAT \u00a0A\u00c7ISINDAN \u00a0<\/strong><strong>\u0130<\/strong><strong>N<\/strong><strong>CELENMES\u0130<\/strong>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"color: #0000ff;\">Fatura,<\/span><\/strong> \u00a0<\/em>tacirin ticari i\u015fletmesinin temel i\u015flemelerini (bir mal satmas\u0131, imal etmesi, bir i\u015f g\u00f6rmesi ve bir menfaat temin etmesi gibi) belgelendiren, i\u015flemlerinin takibini sa\u011flayan, muhasebele\u015ftirilen kay\u0131tlar\u0131n tevsi- kinde, kazanc\u0131 halinde vergilendirilmesinde ve i\u015flemlerini gerek maliyeye gerekse ihtilaf halinde i\u015flem yapt\u0131\u011f\u0131 kimselere kar\u015f\u0131 ispatta delil olarak kullan\u0131lan bir belge niteli\u011findedir. 1<\/p>\n<p style=\"text-align: justify;\">Fatura akdin \u015fartlar\u0131n\u0131 tespit eden de\u011fil, tespit edilmi\u015f olan \u015fartlar\u0131n bir k\u0131sm\u0131n\u0131 g\u00f6steren ve bunlar\u0131 belirli \u015fartlarda tevsik eden bir belgedir.<\/p>\n<p style=\"text-align: justify;\">A\u00e7\u0131k fatura ticari hayatta bedeli \u00f6denmemi\u015f faturay\u0131 ifade etmektedir. Faturan\u0131n a\u00e7\u0131k veya kapal\u0131 olmas\u0131 hukuki a\u00e7\u0131dan farkl\u0131l\u0131k arz etmektedir.<\/p>\n<p style=\"text-align: justify;\">Vehbi Ko\u00e7\u2019un ba\u015fkan oldu\u011fu Ankara Ticaret Odas\u0131 Oda Meclisi 1948 y\u0131l\u0131nda a\u00e7\u0131k\/kapal\u0131 fatura konusunda piyasalar\u0131 d\u00fczenleyici bir karar ortaya koymu\u015ftur.<\/p>\n<p style=\"text-align: justify;\">Sanayi ve Ticaret Bakanl\u0131\u011f\u0131 \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan \u0130stanbul Ticaret Odas\u0131\u2019na hitaben yaz\u0131lan 03 Nisan 2009 tarih ve 1879 say\u0131l\u0131 yaz\u0131da \u201cBilindi\u011fi \u00fczere T\u00fcrk Ticaret Kanununda \u201ca\u00e7\u0131k fatura\u201d ve \u201ckapal\u0131 fatura\u201d konular\u0131 hakk\u0131nda herhangi bir h\u00fck\u00fcm bulunmamaktad\u0131r.2 \u00a0Bu kavramlar \u201cticari \u00f6rf ve adet\u201d hukukunun geli\u015fimiyle do\u011fmu\u015ftur. Buna g\u00f6re pe\u015fin olan sat\u0131\u015flarla veresiye sat\u0131\u015flar\u0131 birbirinden ay\u0131rt etmek \u00fczere ba\u015flat\u0131lan \u201ca\u00e7\u0131k fatura\u201d ve kapal\u0131 fatura\u201d uygulamalar\u0131 zaman i\u00e7inde bir \u00f6rf ve adet kural\u0131 haline gelmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Bu kapsamda, Bakanl\u0131\u011f\u0131m\u0131za yap\u0131lan ba\u015fvurularda; a\u00e7\u0131k faturadan fatura bedelinin\u00a0 \u00f6denmedi\u011fi, \u00a0kapal\u0131 faturadan ise; fatura bedelinin \u00f6dendi\u011fi anla\u015f\u0131lmas\u0131 gerekti\u011fi hususlar\u0131nda \u00f6rf ve adet talepleri Bakanl\u0131\u011f\u0131m\u0131zca uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Nitekim, Yarg\u0131tay\u2019\u0131n bir \u00e7ok karar\u0131nda a\u00e7\u0131k fatura- kapal\u0131 fatura kavram\u0131 kabul edilmi\u015f, a\u00e7\u0131k faturan\u0131n bedeli<strong>&#8211;\u00a0<\/strong>nin \u00f6denmedi\u011fine, \u00a0kapal\u0131 faturan\u0131n da bedelinin \u00f6dendi\u011fine \u00a0karine\u00a0te\u015fkil edece\u011fi g\u00f6r\u00fc\u015f\u00fc benimsenmi\u015ftir.\u201d<\/p>\n<p style=\"text-align: justify;\">A\u00e7\u0131klamas\u0131yla a\u00e7\u0131k fatura- kapal\u0131 fatura kavramlar\u0131 bu sayede netle\u015fmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">21.12.1948 tarih ve 6 Nolu Ankara Ticaret Odas\u0131\u2019n\u0131n team\u00fcl karar\u0131\u00a0(Ankara\u00a0Ticaret Odas\u0131 Team\u00fcl kararlar\u0131, Ankara 1968, s.7)na g\u00f6re pulun faturan\u0131n \u00fcst k\u0131sm\u0131na yap\u0131\u015ft\u0131r\u0131larak imzalanmas\u0131 halinde a\u00e7\u0131k fatura s\u00f6z konusu olmaktad\u0131r.\u201d<\/p>\n<p style=\"text-align: justify;\">A\u00e7\u0131k faturaya ili\u015fkin\u00a0<em>Yarg\u0131tay 13. Hukuk Dairesi\u2019nin 11.03.2002 ta<\/em><em>rihli ve 2002\/636 E., 2002\/2380 say\u0131l\u0131 karar\u0131\u00a0<\/em>\u015fu \u015fekildedir :<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>\u201c<em>Davac\u0131n\u0131n ibraz etti\u011fi fatura a\u00e7\u0131k fatura olup davac\u0131 taraf\u0131ndan tek tarafl\u0131 d\u00fczenlenmi\u015f bir belge oldu\u011fundan tek ba\u015f\u0131na sat\u0131m ili\u015fkisini ispata yeterli \u00a0de\u011fildir. \u00a0Faturada \u00a0belirtilen \u00a0mallar\u0131n \u00a0daval\u0131ya\u00a0 teslim edildi\u011fini, yaz\u0131l\u0131 bir belge ile isnat edilmedi\u011finden, davac\u0131n\u0131n iddias\u0131n\u0131 ispat etti\u011fi s\u00f6ylenemez. \u201c<\/em><\/strong><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Bu konuya ili\u015fkin di\u011fer bir karar ise Yarg\u0131tay 11. Hukuk Dairesi<\/p>\n<p style=\"text-align: justify;\"><strong>23.03.1988, 1988\/6471 E. ve 1988\/1267 K<\/strong>. say\u0131l\u0131 karar\u0131 ise \u015fu \u015fekildedir:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201c<em>Taraflar\u00a0 aras\u0131ndaki davadan dolay\u0131 Antalya 2. Sulh Hukuk Hakimli\u011fince\u00a0 verilen h\u00fckm\u00fcn temyizen tetkiki daval\u0131 vekili taraf\u0131ndan istenmi\u015f olmakla dosyadaki ka\u011f\u0131tlar okundu, gere\u011fi konu\u015fulup d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>KARAR:<\/strong>\u00a0Davac\u0131 vekili, m\u00fcvekkilinin, daval\u0131ya satt\u0131\u011f\u0131 mal kar\u015f\u0131l\u0131\u011f\u0131 (256.921.TL) alacakl\u0131 oldu\u011fu halde yap\u0131lan takibe daval\u0131n\u0131n itiraz etti\u011fini ileri s\u00fcrerek bu paran\u0131n faizi ile birlikte daval\u0131dan tahsilini talep ve dava etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 vekili ise m\u00fcvekkilinin faturada g\u00f6sterilen mal\u0131 teslim ald\u0131<\/em><em>\u011f\u0131n\u0131, ancak bedelini \u00f6dedi\u011fini bildirerek davan\u0131n reddini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkeme; toplanan delillere g\u00f6re, daval\u0131n\u0131n ald\u0131\u011f\u0131 mal\u0131n bedelini \u00f6dedi\u011fine dair yaz\u0131l\u0131 belge ibraz edemedi\u011fi gerek\u00e7esi ile ( 256.921 TL\u00a0<\/em><em style=\"letter-spacing: 0px; line-height: 1.5em; word-spacing: 0.1em;\">) n\u0131n daval\u0131dan faizi ile birlikte tahsiline karar vermi\u015ftir. H\u00fck\u00fcm, daval\u0131 vekilince temyiz edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>BK\u2019n\u0131n 182. maddesi h\u00fckm\u00fcnce al\u0131m sat\u0131mlarda\u00a0 her iki taraf\u0131n bor\u00e7lar\u0131n\u0131 ayn\u0131 zamanda ifa etmi\u015f olmalar\u0131 yolunda bir ilke kabul edilmi\u015f ise de; mal\u0131n daval\u0131ya reslimi 8.1.1986 tarihinde yap\u0131lm\u0131\u015f olmas\u0131na ra\u011fmen davac\u0131 taraf\u0131ndan d\u00fczenlenen 11.1.1986 tarihli \u00a0<\/em><em>faturan\u0131n kendisine tebli\u011f edilmi\u015f oldu\u011fu daval\u0131 taraf\u0131ndan kabul edilmi\u015f bulunmaktad\u0131r. \u00a0Fatura,\u00a0 \u00a0a\u00e7\u0131k \u00a0fatura\u00a0\u00a0 niteli\u011finde oldu\u011fundan bunu tebell\u00fc\u011f\u00a0 eden daval\u0131n\u0131n TTK. 23\/2 nci maddesine g\u00f6re \u00a08 g\u00fcn i\u00e7inde \u00a0bir \u00a0itirazda bulunmad\u0131\u011f\u0131ndan b\u00f6ylece \u00a0mal bedelinin \u00a0\u00f6denmedi\u011fini de kabul etmi\u015f \u00a0durumuna d\u00fc\u015fm\u00fc\u015ft\u00fcr. bu sebeple bedelin \u00f6dendi\u011fini ispat, \u00a0daval\u0131ya ait olaca\u011f\u0131ndan ve daval\u0131 da bu hususu ispat edemedi\u011finden daval\u0131n\u0131n temyiz itirazlar\u0131n\u0131n reddi gerekmi\u015ftir.<\/em><\/p>\n<p><em><strong>SONU\u00c7:<\/strong>\u00a0Yukar\u0131da a\u00e7\u0131klanan\u00a0 nedenlerle \u00a0daval\u0131 vekilinin \u00a0temyiz itirazlar\u0131n\u0131n \u00a0reddi ile h\u00fckm\u00fcn ONANMASINA, ( &#8230; ) 2.3.1988 tarihinde oybirli\u011fiyle karar verildi.\u201d<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Vergi Usul Kanunu Faturan\u0131n Nizam\u0131 ba\u015fl\u0131kl\u0131 231. maddesinin 5. bendinde\u00a0<em>\u201c Fatura, mal\u0131n teslimi veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami 7 g\u00fcn i\u00e7inde d\u00fczenlenir.\u201d\u00a0<\/em>denmektedir.<\/p>\n<p style=\"text-align: justify;\">Faturan\u0131n ispat g\u00fcc\u00fcn\u00fcn ana hatlar\u0131 ve kriterleri\u00a0<em>Yarg\u0131tay Hukuk Genel Kurulu\u2019nun 27.06.2003 tarihli, 2001\/1 E., 2003\/1 K. Say\u0131l\u0131 karar\u0131nda\u00a0<\/em>belirleyici olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201c<em>T\u00fcrk Ticaret Kanunu\u2019nda fatura tan\u0131mlanmam\u0131\u015ft\u0131r. \u00a0Vergi Usul Kanunun 229. maddesinde yer alan tan\u0131mlama\u00a0 ise: Fatura sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari bir vesikad\u0131r\u201d \u015feklindedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>B\u00f6ylece Fatura; \u201cticari sat\u0131\u015flarda sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya verilen ve sat\u0131lan mal\u0131n miktar\u0131n\u0131, vas\u0131flar\u0131n\u0131 \u00f6l\u00e7\u00fcs\u00fcn\u00fc fiyat\u0131n\u0131 ve sair hususlar\u0131 veya ifa edilmi\u015f hizmetleri\u00a0 g\u00f6steren hesap pusulas\u0131 olup, ticari bir belge niteli\u011findedir.\u201d \u015feklinde tan\u0131mlanabilir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Ticaret Kanunu\u2019nda ve Vergi Usul Kanunu\u2019nda fatura ile ilgili ba\u015f<\/em><em>kaca d\u00fczenlemeler de bulunmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Nitekim, Vergi Usul Kanunu\u2019nun 232. maddesinde; fatura d\u00fczen- lemesinin hangi hallerde ve kimler i\u00e7in mecburi oldu\u011fu hususunda d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Di\u011fer taraftan, T\u00fcrk Ticaret\u00a0 Kanunu\u2019nun 23. maddesinin birinci f\u0131kras\u0131nda; \u201cTicari i\u015fletmesi icab\u0131 bir mal satm\u0131\u015f veya imal etmi\u015f veyahut bir i\u015f g\u00f6rm\u00fc\u015f yahut bir menfaat temin etmi\u015f olan tacirden, di\u011fer taraf kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilir.\u201d denilmekte, ikinci f\u0131kras\u0131nda da; \u201cBir faturay\u0131 alan kimse, ald\u0131\u011f\u0131 tarihten itibaren\u00a0<\/em><em>sekiz g\u00fcn i\u00e7inde m\u00fcnderecat\u0131 hakk\u0131nda bir itirazda bulunmam\u0131\u015f<\/em><em>sa m\u00fcnderecat\u0131n\u0131 kabul etmi\u015f say\u0131l\u0131r.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bu yasal d\u00fczenlemelerden \u00e7\u0131kan sonu\u00e7; fatura \u00a0d\u00fczenlemesi i\u00e7in \u00f6ncelikle taraflar aras\u0131nda \u00a0akdi \u00a0bir \u00a0ili\u015fkinin\u00a0 bulunmas\u0131n\u0131n gerekli \u00a0oldu\u011fu\u00a0 olgusudur. Ticari i\u015fletmeye ili\u015fkin olarak ve belli faaliyetlerde bulunma halinde tacirler taraf\u0131ndan o faaliyetle ilgili olan kar\u015f\u0131 taraf ad\u0131na d\u00fczenlenmesi gereken ticari bir belge niteli\u011findeki fatura, s\u00f6zle\u015fmenin yap\u0131lmas\u0131 ile ilgili de\u011fil, taraflar aras\u0131nda yap\u0131lm\u0131\u015f bir sat\u0131m, hizmet istisna ve benzeri s\u00f6zle\u015fmenin ifa safhas\u0131 ile ilgili bir belgedir. \u00d6yle ki, taraflar aras\u0131nda bu t\u00fcr bir s\u00f6zle\u015fme ili\u015fkisi yoksa d\u00fczenlenen belge fatura olmay\u0131p, olsa olsa icap mahiyetinde kabul edilebilecek bir belgedir ve elbette bu belgeye itiraz\u00a0 edilmemesinin \u00a0TTK\u2019n\u0131n 23\/2. maddesi anlam\u0131nda sonu\u00e7 do\u011furmas\u0131 da beklenemez.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>K\u0131sacas\u0131; TTK\u2019n\u0131n \u00a023. maddesinin 2. f\u0131kras\u0131 uyar\u0131nca g\u00f6nderi<strong>&#8211;\u00a0<\/strong>len faturaya sekiz g\u00fcn i\u00e7inde \u00a0itiraz olunmamas\u0131 halinde\u00a0 fatura i\u00e7eri\u011finin kabul edilmi\u015f say\u0131lmas\u0131 i\u00e7in, faturay\u0131 d\u00fczenleyen ki\u015finin ayn\u0131\u00a0 maddenin \u00a0ikinci f\u0131kras\u0131na g\u00f6re \u00a0ticari i\u015fletmesi icab\u0131 \u00a0mal satm\u0131\u015f, \u00a0imal\u00a0 etmi\u015f \u00a0yada i\u015f g\u00f6rm\u00fc\u015f bir tacir olmas\u0131 gerekir. Bunun do\u011fal sonucu olarak\u00a0 da; esnaf\u0131n g\u00f6nderdi\u011fi \u00a0faturaya itiraz\u00a0 olunmamas\u0131 \u00a0fatura i\u00e7eri\u011fini \u00a0kabul etme sonucunu do\u011furmaz.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>TTK\u2019n\u0131n 23. maddesinin 2. f\u0131kras\u0131 h\u00fckm\u00fc ile, faturan\u0131n \u00f6zellikle tacirler aras\u0131nda \u00a0ifaya \u00a0y\u00f6nelik \u00a0bir\u00a0 ispat \u00a0arac\u0131 \u00a0oldu\u011fu, \u00a0s\u00fcresinde \u00a0itiraz edilmemekle m\u00fcnderecat\u0131ndan say\u0131lan \u00a0hususlar y\u00f6n\u00fcnden \u00a0d\u00fczenleyen \u00a0lehine,\u00a0 ad\u0131na fatura \u00a0d\u00fczenlenenin aleyhine, bir karine getirilmi\u015ftir. Bu karine\u00a0faturan\u0131n ispat g\u00fcc\u00fcne\u00a0y\u00f6nelik \u00a0bir d\u00fczenlemeyi ortaya \u00a0koymaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Ne var ki, fatura, d\u00fczenleyen aleyhine delil oldu\u011fu gibi, kendisi faturay\u0131 d\u00fczenlemedi\u011fi halde tebli\u011finden itibaren sekiz g\u00fcn i\u00e7inde itiraz etmeyen aleyhine de delil olabilecektir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Faturan\u0131n \u00a0ad\u0131na \u00a0tanzim \u00a0edilen \u00a0aleyhine \u00a0ispat \u00a0vas\u0131tas\u0131 \u00a0olmas\u0131, yani faturay\u0131 alan ki\u015finin fatura kendinden sad\u0131r olmamakla birlikte aleyhine delil te\u015fkil etmesi TTK\u2019n\u0131n 23. maddesinin 2. f\u0131kras\u0131nda d\u00fczenlenen \u00a0ve yukar\u0131da ayr\u0131nt\u0131s\u0131 \u00a0a\u00e7\u0131klanan \u00a0bu karineden kaynaklanmaktad\u0131r. \u00a0buna g\u00f6re; fatura \u00a0d\u00fczenleyen \u00a0tacirin al\u0131nan \u00a0karineden \u00a0yararlanabilmesi i\u00e7in \u00a0fatura \u00a0tanzim \u00a0edenle, ad\u0131na fatura \u00a0tanzim \u00a0edilen aras\u0131nda \u00a0akdi ili\u015fki bulunmas\u0131, faturan\u0131n akdin ifas\u0131yla ilgili olarak \u00a0d\u00fczenlenmesi gerekir. fatura s\u00f6zle\u015fmesinin kurulmas\u0131 safhas\u0131yla ilgili olmay\u0131p ifas\u0131na ili\u015fkin oldu\u011fundan \u00a0\u00f6ncelikle temel \u00a0bir \u00a0bor\u00e7 \u00a0ili\u015fkisinin bulunmas\u0131 \u00a0gerekir. TTK\u2019n\u0131n 2 ve 3. f\u0131kras\u0131ndaki karine \u00a0aksi \u00a0ispat\u00a0<\/em><em>edilebilen\u00a0<\/em><em>adi bir\u00a0 karinedir. \u0130kinci f\u0131kra gere\u011fi sekiz g\u00fcn i\u00e7inde faturaya itiraz edilmesi durumunda fatura m\u00fcnderecat\u0131n\u0131n do\u011fru oldu\u011funu faturay\u0131 d\u00fczenleyen tacirin ispat etmesi gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hemen burada faturan\u0131n m\u00fcnderecat\u0131n\u0131n \u00a0(zorunlu\u00a0 i\u00e7eri\u011finin) \u00a0ve \u015fekil \u015fartlar\u0131n\u0131n\u00a0 ne oldu\u011funun ve ard\u0131ndan da ola\u011fan i\u00e7erikten (mutad m\u00fcnderecattan)\u00a0 ne anla\u015f\u0131lmas\u0131 gerekti\u011finin\u00a0 a\u00e7\u0131klanmas\u0131 yararl\u0131 olacakt\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>S\u00f6zle\u015fmenin ifa safhas\u0131yla ilgili olarak d\u00fczenlenen faturan\u0131n \u015fekli ve kapsam\u0131n\u0131n ne olmas\u0131 gerekti\u011fi konusunda, T\u00fcrk Ticaret Kanunu\u2019nda \u00f6zel bir h\u00fck\u00fcm bulunmamakta,\u00a0 an\u0131lan yasan\u0131n 23. maddesinde neyi ifade etti\u011fi a\u00e7\u0131klanmaks\u0131z\u0131n faturan\u0131n m\u00fcnderecat\u0131ndan s\u00f6z edilmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Faturan\u0131n zorunlu i\u00e7eri\u011fi ve \u015fekil \u015fartlar\u0131na ili\u015fkin ayr\u0131nt\u0131l\u0131 d\u00fczen<\/em><em>leme Vergi Usul Kanunu\u2019nda yer almaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Vergi Usul Kanunun 230. maddesi faturada en az bulunmas\u0131 ge<\/em><em>reken bilgileri;<\/em><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"color: #0000ff;\"><strong><em>Faturan\u0131n d\u00fczenleme tarihi, seri ve s\u0131ra numaras\u0131;<\/em><\/strong><\/span><\/li>\n<\/ol>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"color: #0000ff;\"><strong><em>Faturay\u0131 d\u00fczenleyenin ad\u0131, varsa ticaret unvan\u0131, i\u015f adresi, ba\u011fl\u0131 oldu\u011fu vergi dairesi ve hesap numaras\u0131;<\/em><\/strong><\/span><\/li>\n<\/ol>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><span style=\"color: #0000ff;\"><strong><em>M\u00fc\u015fterinin ad\u0131, ticaret unvan\u0131, adresi, varsa vergi dairesi ve hesap numaras\u0131;<\/em><\/strong><\/span><\/li>\n<\/ol>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li><span style=\"color: #0000ff;\"><strong><em>Mal\u0131n veya i\u015fin nevi, miktar\u0131, fiyat\u0131 ve tutar\u0131;<\/em><\/strong><\/span><\/li>\n<\/ol>\n<ol style=\"text-align: justify;\" start=\"5\">\n<li><span style=\"color: #0000ff;\"><strong><em>(3239 say\u0131l\u0131 Kanun\u2019un 19 uncu maddesiyle de\u011fi\u015fen bent) Sat\u0131- lan mallar\u0131n teslim tarihi ve irsaliye numaras\u0131, (Mal\u0131n al\u0131c\u0131ya teslim edilme \u00fczere sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131rd\u0131\u011f\u0131 hal- lerde sat\u0131c\u0131n\u0131n, teslim edilen mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131 veya ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde al\u0131c\u0131n\u0131n, ta\u015f\u0131nan veya ta\u015f\u0131tt\u0131r\u0131lan mallar i\u00e7in sevk irsaliyesi d\u00fczenlenmesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fartt\u0131r.)<\/em><\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><em>Mal\u0131n, bir m\u00fckellefin birden \u00e7ok i\u015f yerleri ile \u015fubeleri aras\u0131nda ta\u015f\u0131nd\u0131\u011f\u0131 veya sat\u0131lmak \u00fczere bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi \u00a0hallerde de, mal\u0131n\u00a0 g\u00f6nderen taraf\u0131ndan sevk irsaliyesine ba\u011flanmas\u0131 gerekir. Bu bentte yaz\u0131l\u0131 irsaliyeler hakk\u0131nda fiyat ve bedel ile ilgili bilgiler hari\u00e7 olmak \u00fczere, bu madde h\u00fckm\u00fc ile 231. madde h\u00fckm\u00fc irsaliyelerde mal\u0131n nereye ve kime g\u00f6nde<\/em><em>rildi\u011fi ayr\u0131ca belirtilir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u015eu kadar ki nihai t\u00fcketicilerin \u00a0t\u00fcketim amac\u0131yla perakende olarak sat\u0131n ald\u0131klar\u0131 mallar\u0131 kendilerinin ta\u015f\u0131mas\u0131 veya ta\u015f\u0131tt\u0131rmas\u0131 halinde bu mallara ait fatura veya perakende sat\u0131\u015f fi\u015finin bulunmas\u0131 \u015fart\u0131yla sevk irsaliyesi aranmaz.)\u201d \u015feklinde s\u0131ralanm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Vergi Usul Kanunu\u2019nun 230. maddesi yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere asgari zorunlu unsurlar\u0131 be\u015f madde halinde belirlemi\u015ftir. Madde metninden \u00a0a\u00e7\u0131k\u00e7a anla\u015f\u0131laca\u011f\u0131\u00a0 gibi say\u0131lan bu zorunlu unsurlar ayn\u0131 zamanda ola\u011fan (mutad)\u00a0 i\u00e7eri\u011fin ne oldu\u011fu da ortaya koymaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>B\u00f6ylece g\u00f6r\u00fclmektedir\u00a0 ki, fatura s\u00f6zle\u015fmenin ifa safhas\u0131yla ilgili oldu\u011fu i\u00e7in TTK\u2019n\u0131n 23\/2. maddesine g\u00f6re s\u00fcresinde itiraz olunmamak suretiyle kabul edildi\u011fi varsay\u0131lan fatura i\u00e7eri\u011fi ancak s\u00f6zle\u015fmenin ifa safhas\u0131yla ilgili olarak faturada yer almas\u0131 ola\u011fan say\u0131lan sat\u0131lan mal\u0131n cinsi veya yap\u0131lan i\u015fin adedi, t\u00fcr\u00fc, bedeli gibi hususlara ili\u015fkin olabilir. S\u00f6zle\u015fmenin kurulu\u015fu a\u015famas\u0131nda ba\u015fta var olmay\u0131p, ifa ile ilgili hususlarda s\u00f6zle\u015fmeyi de\u011fi\u015ftiren ve di\u011fer taraf\u0131n durumunu a\u011f\u0131rla\u015ft\u0131ran kay\u0131tlar\u0131n sonradan faturaya konulmas\u0131 durumundaki buna muhatab\u0131nca itiraz edilmesi dahi- bu kay\u0131tlar\u0131n faturan\u0131n zorunlu ve ola\u011fan i\u00e7eri\u011finden kabul edilmesi, d\u00fczenlemenin \u015fekline oldu\u011fu kadar amac\u0131na da ayk\u0131r\u0131 d\u00fc\u015fecektir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Nitekim,\u00a0 kuruldaki tart\u0131\u015fmalar \u00a0s\u0131ras\u0131nda TTK\u2019n\u0131n 23\/2. maddesi h\u00fckm\u00fcndeki kariyerin faturan\u0131n ola\u011fan i\u00e7eri\u011fi (mutad m\u00fcnderecat\u0131) hakk\u0131nda ge\u00e7erli olmas\u0131 gerekti\u011fi, mutad i\u00e7eri\u011fin ifa ile ilgili hususlarla s\u0131n\u0131rl\u0131 oldu\u011fu kabul edilerek, faturaya s\u00f6zle\u015fmeyi de\u011fi\u015ftiren veya di\u011fer taraf\u0131n durumunu a\u011f\u0131rla\u015ft\u0131ran\u00a0 kay\u0131lar konuldu\u011fu taktirde, ola\u011fan (mutad) olmayan bu hususlara faturay\u0131 alan\u0131n s\u00fcresince itiraz etmemesi durumunda bu kay\u0131tlarla sorumlu olmayaca\u011f\u0131 benimsenmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Buna ek olarak; \u00a0Faturay\u0131 \u00a0alan ki\u015finin\u00a0 tacir \u00a0olmamas\u0131 \u00a0halinde \u00f6zellikle t\u00fcketiciyi koruma amac\u0131yla ekonomik y\u00f6nden daha kuvvetli olan tacir (sat\u0131c\u0131 vs.) kar\u015f\u0131s\u0131nda al\u0131c\u0131n\u0131n korunmas\u0131 gerekti\u011fi; faturaya konulan vade fark\u0131 kayd\u0131na al\u0131c\u0131n\u0131n sekiz g\u00fcn i\u00e7inde itiraz etmemesi durumunda faturay\u0131 d\u00fczenleyen tacirin TTK\u2019n\u0131n\u00a0<\/em><em>23\/2. maddesindeki \u00a0karineden \u00a0yararlanamayaca\u011f\u0131,\u00a0 \u00a0faturadaki vade fark\u0131 kayd\u0131na itiraz edilmemesinin sonu\u00e7 do\u011furmayaca\u011f\u0131 da kabul edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Her ne kadar g\u00f6r\u00fc\u015fmeler s\u0131ras\u0131nda vade fark\u0131n\u0131n mal\u0131n bedeline dahil olan bir unsur oldu\u011fu g\u00f6r\u00fc\u015f\u00fcyle fatura kapsam\u0131 i\u00e7inde d\u00fc\u015f\u00fcn\u00fclmesi gerekti\u011fi ve bu kayd\u0131 i\u00e7eren faturaya itiraz edilmemesinin faturay\u0131 d\u00fczenleyen tacir lehine bir karine yarataca\u011f\u0131 ileri s\u00fcr\u00fclm\u00fc\u015fse de bu g\u00f6r\u00fc\u015fe \u00e7o\u011funluk, a\u015fa\u011f\u0131da vade fark\u0131 ile ilgili a\u00e7\u0131klamalar\u0131n ard\u0131ndan ayr\u0131nt\u0131s\u0131 belirtilece\u011fi \u00fczere s\u00f6zle\u015fmeyi de\u011fi\u015ftiren ve di\u011fer taraf\u0131n durumunu a\u011f\u0131rla\u015ft\u0131ran nitelikteki vade fark\u0131n\u0131n ba\u015fta belirlenen bedel kapsam\u0131nda d\u00fc\u015f\u00fcn\u00fclmeyece\u011fi ve faturan\u0131n zorunlu unsurlar\u0131ndan ve ola\u011fan i\u00e7eri\u011finden say\u0131lama<\/em><em>yaca\u011f\u0131 gerek\u00e7esiyle kat\u0131lmam\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Fatura d\u00fczenleyen tacirin TTK\u2019n\u0131n 23. maddesinin 2. f\u0131kras\u0131ndaki karineden yararlanabilmesi i\u00e7in fatura tanzim edenle, ad\u0131na fatura tanzim edilen aras\u0131nda akdi ili\u015fki bulunmas\u0131, faturan\u0131n akdin ifas\u0131yla ilgili olarak d\u00fczenlenmesi gerekmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Fatura \u00a0s\u00f6zle\u015fmenin \u00a0kurulmas\u0131\u00a0 safhas\u0131yla ilgili \u00a0olmay\u0131p\u00a0 ifas\u0131na ili\u015fkin oldu\u011fundan \u00f6ncelikle temel bir bor\u00e7 ili\u015fkisinin bulunmas\u0131 gerekir. TTK\u2019n\u0131n 23. maddesinin 2. f\u0131kras\u0131ndaki karine aksi ispat edilebilen adi bir karinedir. TTK\u2019n\u0131n 23\/2. maddesi gere\u011fi sekiz g\u00fcn i\u00e7inde faturaya itiraz\u00a0 edilmesi durumunda fatura m\u00fcnderecat\u0131n\u0131n do\u011fru oldu\u011funu faturay\u0131 d\u00fczenleyen tacirin ispat etmesi gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Kuruldaki tart\u0131\u015fmalar\u00a0 s\u0131ras\u0131nda TTK\u2019n\u0131n 23\/2. maddesi h\u00fckm\u00fcndeki karinenin faturan\u0131n ola\u011fan i\u00e7eri\u011fi (mutad m\u00fcnderecat\u0131) hakk\u0131nda ge\u00e7erli\u00a0 olmas\u0131 gerekti\u011fi \u00a0mutad i\u00e7eri\u011fin \u00a0ifa ile ilgili\u00a0 hususlarda s\u0131n\u0131rl\u0131 oldu\u011fu kabul edilerek faturaya s\u00f6zle\u015fmeyi de\u011fi\u015ftiren veya di\u011fer taraf\u0131n durumunu a\u011f\u0131rla\u015ft\u0131ran kay\u0131tlar konuldu\u011fu takdirde ola\u011fan (mutad)\u00a0 olmayan bu hususlara faturay\u0131 alan\u0131n s\u00fcresinde itiraz etmemesi durumunda an\u0131lan kay\u0131tlarla sorumlu olmayaca\u011f\u0131 benimsenmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hemen bu karinede yer alan fatura m\u00fcnderecat\u0131ndan maksat nedir? Sorusu akla gelmektedir. Zira T\u00fcrk Ticaret Kanunu\u2019nda fatura m\u00fcnderecat\u0131n\u0131n ne oldu\u011fu ilgili b\u00f6l\u00fcmlerde de a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere a\u00e7\u0131k olarak d\u00fczenlenmi\u015f de\u011fildir. B\u00f6ylesine \u00f6nemli bir karineye esas te\u015fkil eden fatura m\u00fcnderecat\u0131ndan neyin kesildi\u011fi konusundaki yasal bo\u015flu\u011fu Vergi Usul Kanunu\u2019ndaki h\u00fck\u00fcmler g\u00f6zetilerek doldurulabilece\u011fi \u00a0a\u00e7\u0131kt\u0131r. Vergi Usul Kanunu\u2019nun 230. maddesindeki tan\u0131mdan yola \u00e7\u0131karak bu sorunun \u00e7\u00f6z\u00fcm\u00fc, devamla da \u201c\u0130\u00e7tihatlar\u0131n birle\u015ftirilmesi konusunu te\u015fkil eden vade fark\u0131 faturan\u0131n zorunlu i\u00e7eri\u011finden midir?\u201d sorusunun cevab\u0131n\u0131 aramak gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Kurulca; vade fark\u0131n\u0131n mal ve hizmet bedelinin \u00f6denmesi gereken g\u00fcnde \u00f6denmemesi halinde alaca\u011f\u0131n gecikmesi nedeniyle ula\u015ft\u0131\u011f\u0131 miktar yani mal veya hizmetin\u00a0 yeni fiyat\u0131 oldu\u011fu, sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bunun gerek\u00e7esi de \u015fudur: yukar\u0131da da a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere fatura da olmazsa olmaz be\u015f unsur mevcuttur ve vade fark\u0131 bu unsurlar aras\u0131nda sat\u0131lmam\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>T\u00fcrk ticaret\u00a0 Kanunu\u2019nun 23\/2. maddesinin faturan\u0131n ola\u011fan i\u00e7eri\u011fi (mutad m\u00fcnderencat\u0131) \u00a0hakk\u0131nda ge\u00e7erli\u00a0 olmas\u0131 gerekti\u011fi \u00a0ve bunun ifa ilgili hususlarla s\u0131n\u0131rl\u0131 oldu\u011fu uygulamada bask\u0131n g\u00f6r\u00fc\u015f olarak kabul edilmektedir. Vade fark\u0131 ise ifa a\u015famas\u0131 ile ilgili de<\/em><em>\u011fildir. burada ifa zaman\u0131nda ileri s\u00fcr\u00fclse dahi s\u00f6zle\u015fmeyi de\u011fi\u015f- tiren ve di\u011fer taraf\u0131n durumunu a\u011f\u0131rla\u015ft\u0131ran kay\u0131tlar\u0131n ifa ile ilgili olmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Sonu\u00e7 olarak, faturan\u0131n s\u00f6zle\u015fmenin ifa safhas\u0131yla ilgili oldu\u011fu i\u00e7in TTK\u2019n\u0131n 23\/2. maddesine g\u00f6re s\u00fcresinde \u00a0itiraz olunmamak\u00a0 suretiyle kabul \u00a0edildi\u011fi \u00a0varsay\u0131lan fatura \u00a0i\u00e7eri\u011fi ancak s\u00f6zle\u015fmenin ifa \u00a0safhas\u0131yla ilgili olarak faturada \u00a0yer \u00a0almas\u0131 ola\u011fan \u00a0say\u0131lan \u00a0sat\u0131lan \u00a0mal\u0131n \u00a0cinsi, \u00a0veya yap\u0131lan \u00a0i\u015fin \u00a0adedi, t\u00fcr\u00fc \u00a0bedeli gibi \u00a0hususlara ili\u015fkin olabilir. Faturadaki gecikme halinde vade fark\u0131 al\u0131naca\u011f\u0131na \u00a0ili\u015fkin kayda itiraz \u00a0edilmemesi, faturada yer almakla birlikte taraflar aras\u0131ndaki s\u00f6zle\u015fmede d\u00fczenlenmemi\u015f bir hususa ili\u015fkin kayd\u0131n da kabul edildi\u011fi anlam\u0131na gelmez. vade fark\u0131 kayd\u0131n\u0131n faturan\u0131n zorunlu i\u00e7eri\u011finde olmay\u0131p, yasal s\u00fcrede itiraz edilmedi diye kabul edilmesinin a\u011f\u0131r bir sonu\u00e7 do\u011furaca\u011f\u0131; \u00a0faturadaki vade fark\u0131 uygulan\u0131r ibaresinin yaz\u0131lmas\u0131 halinde TTK\u2019n\u0131n 23\/1. maddesindeki karinenin uygulama alan\u0131 bulmayaca\u011f\u0131, zira fatura s\u00f6zle\u015fme olmad\u0131\u011f\u0131 gibi, faturaya itiraz edilmemesinin \u00a0de ona s\u00f6zle\u015fme niteli\u011fi \u00a0vermeyece\u011fi \u00a0kabul edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Taraflar aras\u0131nda yaz\u0131l\u0131 \u015fekilde yap\u0131lmam\u0131\u015f olmakla birlikte ge\u00e7erli s\u00f6zle\u015fme ili\u015fkisinden do\u011fan uyu\u015fmazl\u0131klarda faturalara (bedelin belli bir s\u00fcrede \u00f6denmesi halinde vade fark\u0131 \u00f6denir.) ibaresinin yaz\u0131larak kar\u015f\u0131 tarafa tebli\u011fi ve kar\u015f\u0131 taraf\u00e7a TTK\u2019n\u0131n 23\/2. maddesi uyar\u0131nca sekiz g\u00fcn i\u00e7inde itiraz edilmemesi\u00a0 halinde bu durum \u00a0sadece fatura \u00a0m\u00fcnderecat\u0131n\u0131n kesinle\u015fmesi sonucunu\u00a0do\u011furup\u00a0vade fark\u0131n\u0131n\u00a0 daval\u0131 yanca kabul edildi\u011fi \u00a0ve istenebilece\u011fi anlam\u0131na\u00a0 gelmeyece\u011fine \u00a027.06.2003 tarihli ilk toplant\u0131da \u00fc\u00e7te iki \u00e7o\u011funlukla karar verildi<\/em>.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Yukar\u0131daki karadan anla\u015f\u0131laca\u011f\u0131 \u00fczere; \u00a0taraflar aras\u0131nda temel bor\u00e7 ili\u015fkisi bulunmas\u0131 faturan\u0131n d\u00fczenlenme sonucunu do\u011furmaktad\u0131r. Fatura s\u00f6zle\u015fmenin ifa safhas\u0131 ile ilgili olup mutlaka bir s\u00f6zle\u015fmeye dayanmal\u0131d\u0131r. (Bu s\u00f6zle\u015fme yaz\u0131l\u0131 veyahut s\u00f6zl\u00fc olabilir) Sadece faturan\u0131n tebli\u011f edilmesi ve tebli\u011fden itibaren <span style=\"color: #ff0000;\"><strong>sekiz g\u00fcn i\u00e7inde itiraz edilmemesi<\/strong> <\/span>akdi ili\u015fkinin varl\u0131\u011f\u0131n\u0131n kan\u0131t\u0131 de\u011fildir. Bu nedenle akdi ili\u015fkinin inkar\u0131 halinde faturay\u0131 d\u00fczenleyen kimsenin bu ili\u015fkinin varl\u0131\u011f\u0131n\u0131 kan\u0131tlamas\u0131 gerekir.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>A) FATURANIN \u0130SPAT A\u00c7ISINDAN \u0130NCELENMES\u0130<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nda Tacir Olman\u0131n H\u00fck\u00fcmleri Ba\u015fl\u0131\u011f\u0131 alt\u0131nda 21. Madde de bulunan \u201cFatura ve Teyid Mektubu\u201d Kanun koyucu taraf\u0131ndan:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>\u201c(1) Ticari i\u015fletmesi ba\u011flam\u0131nda bir mal satm\u0131\u015f, \u00fcretmi\u015f, bir i\u015f g\u00f6rm\u00fc\u015f veya bir menfaat sa\u011flam\u0131\u015f olan tacirden, di\u011fer taraf, kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(2)\u00a0 Bir fatura alan ki\u015fi ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde, faturan\u0131n i\u00e7eri\u011fi\u00a0 hakk\u0131nda bir itirazda bulunmam\u0131\u015fsa bu i\u00e7eri\u011fi kabul etmi\u015f say\u0131l\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(3) Telefonla, telgrafla, herhangi bir ileti\u015fim veya bili\u015fim arac\u0131yla veya di\u011fer bir teknik ara\u00e7la ya da s\u00f6zl\u00fc olarak kurulan s\u00f6zle\u015fmelerle yap\u0131lan a\u00e7\u0131klamalar\u0131n \u00a0i\u00e7eri\u011fini \u00a0do\u011frulayan bir yaz\u0131y\u0131 alan ki\u015fi, bunu ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde itirazda bulunmam\u0131\u015fsa, s\u00f6z konusu teyit mektubunun yap\u0131lan s\u00f6zle\u015fmeye veya a\u00e7\u0131klamalara uygun oldu\u011funu kabul etmi\u015f say\u0131l\u0131r. \u201d<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u015feklinde kaleme al\u0131nm\u0131\u015ft\u0131r.3<\/p>\n<p style=\"text-align: justify;\">Maddede g\u00f6r\u00fclece\u011fi \u00fczere; T\u00fcrk Ticaret Kanunu\u2019nun 21. Maddesinin 2.F\u0131kras\u0131 \u201cFaturaya \u0130\u00e7eri\u011fine \u0130tiraz\u201d\u0131 konu edinmi\u015ftir. \u0130\u00e7erik ile kastedilen faturan\u0131n muhteviyat\u0131nda yer lan her \u015feyi kapsar bi\u00e7imde anlamak ge rekir; faturan\u0131n ihtiva etti\u011fi sat\u0131lan mal\u0131n veya al\u0131nan hizmetin a\u00e7\u0131klamas\u0131 ve bu mal veya hizmetin tutar ve\/veya faturan\u0131n tarihi ile ilgili de olabilir.<\/p>\n<p style=\"text-align: justify;\">B\u00fct\u00fcn bu bilgilerin tamam\u0131n\u0131n yap\u0131lan ticari ili\u015fkinin ka\u011f\u0131da d\u00f6k\u00fclm\u00fc\u015f hali ile tam uygunlu\u011fu halinde fatura i\u00e7eri\u011finin tam olarak do\u011fru oldu\u011fu kabul edilebilir.<\/p>\n<p style=\"text-align: justify;\">Fatura normal olarak tanzim edilen aleyhine yaz\u0131l\u0131 delillerdendir. Zira bu halde fatura ispat hukuku bak\u0131m\u0131ndan senet mahiyetindedir ve kati delil te\u015fkil eden yaz\u0131l\u0131 ispat vas\u0131tas\u0131 durumundad\u0131r. Bu bak\u0131mdan faturay\u0131 tanzim eden i\u00e7in, ispat hukuku y\u00f6n\u00fcnden aleyhine kullanabilecek bir senet olarak nitelendirmek m\u00fcmk\u00fcnd\u00fcr. bir kimsenin d\u00fczenlemi\u015f oldu\u011fu belgenin kendi lehine (senet) delil say\u0131lmas\u0131 kural olarak m\u00fcmk\u00fcn de\u011fildir. Ticar\u00ee defterlerin sahibi lehine delil olmas\u0131 (M\u00fclga TTK.m.85) (6172 say\u0131l\u0131 T\u00fcrk Ticaret Kanununda kar\u015f\u0131l\u0131\u011f\u0131 bulunmamaktad\u0131r.)bu kural\u0131n bir istisnas\u0131 oldu\u011fu gibi, fatura da belirli \u015fartlar alt\u0131nda bu kural\u0131n bir di\u011fer istisnas\u0131n\u0131 te\u015fkil eder. \u015e\u00f6yle ki, fatura ad\u0131na d\u00fczenlenen taraf\u0131ndan defterlerine kaydedilir veya delil olarak faturaya dayan\u0131l\u0131r yahut bunlara benzer bir \u015fekilde ad\u0131na d\u00fczenlenen taraf\u0131ndan fatura muhteviyat\u0131 z\u0131mnen kabul edilirse veya (M\u00fclga TTK.m.23 ) (6172 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu 21.Madde) h\u00fckm\u00fcn\u00fcn uygulanabildi\u011fi hallerde de faturay\u0131 alan kimse (tacir) 8 g\u00fcn i\u00e7inde fatura muhteviyat\u0131na itiraz etmezse, ad\u0131na fatura d\u00fczenlenen tacirin de iradesini a\u00e7\u0131klay\u0131c\u0131 bir niteli\u011fe sahip olur. Zira bu\u00a0halde faturay\u0131 alan tacir de fatura m\u00fcndericat\u0131n\u0131 kabul etmi\u015f say\u0131l\u0131r. Aksi takdirde fatura (M\u00fclga TTK.m.23) h\u00fckm\u00fc anlam\u0131nda bir karine do\u011furmaz. Ayr\u0131ca akdi ili\u015fkinin taraflar\u0131ndan birisince tanzim ve imza olunan fatura ister itiraz edilmi\u015f isterse kabul edilmi\u015f olsun, ne akdin haz\u0131rl\u0131k ve m\u00fczakere safhas\u0131n\u0131 ne icap ve kabul\u00fc, ne de bir akdin kuruldu\u011funu g\u00f6stermez. \u00c7\u00fcnk\u00fc fatura akdin ifas\u0131 ile ilgilidir. 4<\/p>\n<p style=\"text-align: justify;\">Fatura sat\u0131c\u0131 ile m\u00fc\u015fteri aras\u0131nda yap\u0131lan bir ticari anla\u015fma \u00e7er\u00e7evesinde d\u00fczenlenmektedir ve fatura muhteviyat\u0131n\u0131n da bu anla\u015fma h\u00fck\u00fcmleri ile ayn\u0131 do\u011frultuda olmas\u0131 gerekmektedir. \u0130\u015fte e\u011fer anla\u015fma ile fatura muhteviyat\u0131 aras\u0131nda bir uyumsuzluk oldu\u011funu d\u00fc\u015f\u00fcnen m\u00fc\u015fteri bu ayk\u0131r\u0131l\u0131\u011f\u0131 \u00f6ne s\u00fcrerek kanunkoyucu taraf\u0131ndan belirtilen s\u00fcre i\u00e7inde faturaya itiraz edebilir.<\/p>\n<p style=\"text-align: justify;\">Bu hususa ili\u015fkin Yarg\u0131tay i\u00e7tihatlar\u0131ndan bir ka\u00e7\u0131 \u015fu \u015fekildedir;<\/p>\n<blockquote><p><strong><em>Yarg\u0131ta<\/em><em>y 14. Hukuk Dairesi T. 19.01.1978 1977\/1857 E. Ve 1978\/63 K.<\/em><\/strong><\/p>\n<p><em>Bir faturay\u0131 alan kimse ald\u0131\u011f\u0131 tarihten ba\u015flayarak sekiz g\u00fcnl\u00fck s\u00fcrede i\u00e7indekiler \u00a0(m\u00fcnderecat) \u00a0hakk\u0131nda bir itirazda\u00a0 bulunmam\u0131\u015f ise onu kabul etmi\u015f say\u0131l\u0131r.<\/em><\/p>\n<p><strong><em>Yarg\u0131ta<\/em><em>y 11. Hukuk Dairesi 03.04.1978 1978\/1788 E. Ve 1978\/1687 K.<\/em><\/strong><\/p>\n<p><em>\u201c<\/em><em>Salt faturan\u0131n bildirilmesi \u00a0alacak hakk\u0131 do\u011furmaz; \u00a0sat\u0131\u015f s\u00f6zle\u015f<\/em><em>mesine dayanan davac\u0131 tacir, bu ili\u015fkiyi ve mal\u0131n teslimini kan\u0131t<\/em><em>lamal\u0131d\u0131r. \u201d<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Fatura daval\u0131ya tebli\u011f edilmi\u015f ve sekiz g\u00fcn i\u00e7erisinde itirazda bulunmam\u0131\u015fsa, TTK\u2019n\u0131n 23\/2. maddesi uyar\u0131nca m\u00fcnderecat\u0131n\u0131 kabul etmi\u015f say\u0131l\u0131r. Ancak, bu durum sadece faturada belirtilen miktarlar\u0131n kesinle\u015fmesi sonucunu do\u011furur. Yoksa i\u015fin de yap\u0131lm\u0131\u015f oldu\u011funun kabul\u00fcn\u00fc gerektirmez.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800000;\">a) FATURAYA \u0130T\u0130RAZ S\u00dcRES\u0130<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 21. madde 2. f\u0131kras\u0131na g\u00f6re faturaya itiraz s\u00fcresi faturan\u0131n al\u0131nd\u0131\u011f\u0131 tarihten itibaren <span style=\"color: #33cccc;\"><strong>8 g\u00fcnd\u00fcr<\/strong><\/span>. Burada belirtilen s\u00fcrenin belgelerle ispat\u0131 gerekmektedir. Bu nedenle d\u00fczenlene faturan\u0131n kar\u015f\u0131 tarafa g\u00f6nderilirken, kar\u015f\u0131 taraftan teslim al\u0131nma tarihini belli edecek \u015fekilde g\u00f6nderilmesi gerekmektedir.<\/p>\n<p style=\"text-align: justify;\">\u015eunu \u00f6nemle belirtmek gerekir ki; \u00a0Sekiz g\u00fcnl\u00fck itiraz s\u00fcresi ispat y\u00fck\u00fcn\u00fcn yer de\u011fi\u015fmesine neden olmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\">Sekiz g\u00fcn i\u00e7inde i\u00e7eri\u011fine itiraz edilmeyen faturan\u0131n fatura i\u00e7eri\u011fi kabul edilmi\u015f olmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>b) FATURAYA \u0130T\u0130RAZIN \u015eEKL\u0130<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Faturaya itiraz\u0131n hangi \u015fekilde olaca\u011f\u0131 ne 6762 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (m\u00fclga) ne de 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununda d\u00fczenlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">\u015eu \u00f6nemlidir ki; fatura her zaman d\u00fczenleyen aleyhine delil te\u015fkil eder. Yani fatura i\u00e7eri\u011fine itiraz edilmi\u015f olsun veya olmas\u0131n d\u00fczenleyen i\u00e7in delil olma niteli\u011fini kaybetmeyecektir.<\/p>\n<p style=\"text-align: justify;\">6762 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu m.23\u2019de ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun.21\u2019de d\u00fczenlenen itiraz edilme veya itiraz edilmeme yolu ile kabul, ispat y\u00fck\u00fcn\u00fcn yer de\u011fi\u015ftirmesi sonucunu do\u011furan, bir ba\u015fka deyi\u015fle aksi her zaman ispat edilebilecek olan bir adi do\u011fruluk karinesi yarat\u0131r.5<\/p>\n<p style=\"text-align: justify;\">Faturay\u0131 alan taraf\u0131n, buna 8 g\u00fcn i\u00e7inde itiraz edebilmesi i\u00e7in her \u015feyden \u00f6nce bu s\u00fcre i\u00e7inde bulundu\u011funu belgelemesi ve faturay\u0131 d\u00fczenleyen tarafa da itiraz etti\u011fi tarihin, faturay\u0131 teslim ald\u0131\u011f\u0131 tarihten itibaren 8 g\u00fcnl\u00fck s\u00fcre i\u00e7inde oldu\u011funu gerekmektedir. Buna ek olarak itiraz\u0131n kar\u015f\u0131 tarafa bildirilmesi i\u00e7in anlat\u0131lmas\u0131 gereken b\u00fct\u00fcn konular\u0131n yaz\u0131l\u0131 olarak yap\u0131lmas\u0131 gere\u011fi en az\u0131ndan iki taraf\u0131n anla\u015fabilmesi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n<p style=\"text-align: justify;\">Fatura i\u00e7eri\u011fine yap\u0131lacak olan itiraz\u0131n bir belge niteli\u011finde olmas\u0131n\u0131 sa\u011flamak ve sonradan ortaya \u00e7\u0131kacak bir hukuki anla\u015fmazl\u0131kta kullanabilmek a\u00e7\u0131s\u0131ndan ve yap\u0131lacak olan bu itirazda g\u00f6nderilen belgelerin kar\u015f\u0131 taraf\u00e7a teslim al\u0131nd\u0131\u011f\u0131n\u0131n emin olunmas\u0131, di\u011fer bir anlat\u0131mla itiraz\u0131n s\u00fcresi i\u00e7inde yap\u0131ld\u0131\u011f\u0131n\u0131n ispat\u0131 noter kanal\u0131yla yap\u0131lmas\u0131 yerinde olacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Yarg\u0131tay \u00a0Hukuk Genel \u00a0Kurulu 28.04.2004 tarih, \u00a02004\/19-<\/em><\/strong><em><strong>205 E., 2004\/246 K.<\/strong>\u00a0say\u0131l\u0131 karar\u0131nda;<\/em><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>\u201cTaraflar aras\u0131ndaki \u201citiraz\u0131n iptali\u201d davas\u0131ndan dolay\u0131 yap\u0131lan yarg\u0131lama sonunda; Sakarya 2 .Asliye Hukuk Mahkemesince davan\u0131n kabul\u00fcne dair verilen 09.10.2002 g\u00fcn ve\u00a0<\/em><em>2001\/630\u00a0<\/em><em>E. 2002\/703 K. say\u0131l\u0131 karar\u0131n incelenmesi daval\u0131 vekili taraf\u0131ndan istenilmesi\u00a0 \u00fczerine,\u00a0 Yarg\u0131tay 19. Hukuk Dairesinin 07.07.2003 g\u00fcn ve 2002\/10272-2003\/7463 say\u0131l\u0131 ilam\u0131 \u00a0ile; ( &#8230;Davac\u0131 vekili, m\u00fcvekkilince \u00a0daval\u0131ya sat\u0131lan\u00a0<\/em><em>mal bedelinden bakiye kalan 1.215.117.283 TL. \u00a0as\u0131l ala<\/em><em>caklar\u0131n\u0131n \u00a0\u00f6denmedi\u011fini, \u00a0alaca\u011f\u0131n i\u015flemi\u015f faiz ile birlikte\u00a0<\/em><em>2.636.804.504 TL. toplam\u0131 \u00fczerinden tahsili amac\u0131yla icra takibine ge\u00e7tiklerini takibe itiraz edilerek durduruldu\u011funu iddia ederek, itiraz\u0131n \u00a0iptaline, \u00a0takibin \u00a0devam\u0131na\u00a0 ve %40 icra inkar tazminat\u0131na \u00a0karar verilmesini\u00a0 talep ve dava etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 savunmas\u0131ndan sat\u0131n al\u0131nan mal\u0131n bedelinin \u00f6den<\/em><em>di\u011fini beyan ederek davan\u0131n reddini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkemece, \u00a0benimsenen\u00a0 bilirki\u015fi \u00a0raporuna g\u00f6re davan\u0131n k\u0131smen kabul\u00fcne karar verilmi\u015f,\u00a0 h\u00fck\u00fcm daval\u0131 vekilince temyiz edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>H\u00fckme esas al\u0131nan bilirki\u015fi\u00a0 raporundan, davac\u0131n\u0131n 1998 y\u0131l\u0131ndan 1999 y\u0131l\u0131na devir edilen alaca\u011f\u0131 970.223.613 TL. olup, 1999 y\u0131l\u0131nda da daval\u0131ya 5.224.893.670 TL.\u2019l\u0131k mal sat\u0131ld\u0131\u011f\u0131 \u00a0ve daval\u0131 yanca yap\u0131lan \u00f6demelerin \u00a0toplam\u0131 \u00a0ise\u00a0<\/em><em>4.980.000.000 TL. iken bu miktar\u0131n 3.910.000.000 TL. ola<\/em><em>rak dikkate al\u0131n\u0131p hesaplama yap\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bu durumda mahkemece toplam alacak miktar\u0131ndan \u00f6demeler d\u00fc\u015f\u00fcld\u00fckten sonra kalan bakiye y\u00f6n\u00fcnden ve daval\u0131n\u0131n takip \u00f6ncesi temerr\u00fcde d\u00fc\u015f\u00fcr\u00fclmedi\u011fi de g\u00f6zetilerek bir karar verilmesi gerekirken eksik incelemeye dayal\u0131 rapora g\u00f6re h\u00fck\u00fcm kurulmas\u0131 do\u011fru olmad\u0131\u011f\u0131 gibi, kabul \u015fekli ile de takip \u00f6ncesi i\u015flemi\u015f temerr\u00fct faizine, takipten sonra da temerr\u00fct faizi i\u015fletilmesine olanak sa\u011flanmas\u0131 BK.nun 104\/ son maddesine ayk\u0131r\u0131d\u0131r&#8230; ) gerek\u00e7esiyle bozularak dosya yerine geri \u00e7evrilmekle,\u00a0 yeniden yap\u0131lan yarg\u0131lama sonunda, mahkemece \u00f6nceki kararda direnilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hukuk Genel Kurulunca incelenerek direnme karar\u0131n\u0131n s\u00fcresinde temyiz edildi\u011fi anla\u015f\u0131ld\u0131ktan ve dosyadaki ka\u011f\u0131tlar okunduktan sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcld\u00fc:<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><em>KARAR<\/em><\/strong><em><strong>:<\/strong>\u00a0<\/em><em>Dava<\/em><em>, itiraz\u0131n iptali ile icra inkar tazminat\u0131 istemine ili\u015fkindir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 vekili, faturalar\u0131n tebli\u011f edilerek kesinle\u015fmesine kar\u015f\u0131n, daval\u0131n\u0131n borcunu \u00f6demedi\u011fini ve bu faturalara dayanan bor\u00e7 nedeniyle daval\u0131 hakk\u0131nda icra takibi yap\u0131ld\u0131\u011f\u0131n\u0131, daval\u0131n\u0131n itiraz\u0131 \u00fczerine takibin durdu\u011funu ileri s\u00fcrm\u00fc\u015f ve bor\u00e7lunun itiraz\u0131n\u0131n iptali ile icra inkar tazminat\u0131n\u0131n tahsiline karar verilmesini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131, davac\u0131n\u0131n faturaya konu motorlar\u0131 zaman\u0131nda teslim\u00a0 etmeyip, \u00a0aylar sonra teslim\u00a0 etti\u011fini, \u00a0hesaplamay\u0131 da anla\u015fman\u0131n\u00a0 yap\u0131ld\u0131\u011f\u0131 \u00a0tarihteki \u00a0fiyat \u00fczerinden \u00a0de\u011fil, motorlar\u0131n \u00a0teslim\u00a0 edildi\u011fi \u00a0tarihteki \u00a0fiyat \u00fczerinden yapt\u0131\u011f\u0131n\u0131 belirtilerek davan\u0131n reddini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Yerel mahkemenin; \u00a0\u201cdaval\u0131, bilirki\u015fi raporuna itiraz etmi\u015f ise de, dosya i\u00e7eri\u011fi \u00a0kar\u015f\u0131s\u0131nda bilirki\u015fi \u00a0raporunun\u00a0 denetime elveri\u015fli ve h\u00fck\u00fcm tesisine yeterli oldu\u011fu g\u00f6r\u00fclmekle, \u201cdavan\u0131n kabul\u00fcne\u201d dair verdi\u011fi karar, Y\u00fcksek \u00d6zel Dairece yukar\u0131daki gerek\u00e7eyle bozulmu\u015ftur.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hemen \u00a0belirtilmelidir \u00a0ki,\u00a0 takip \u00a0talebi, \u00a01.215.117.283-TL as\u0131l alacak, 1.421.687.221-TL i\u015flemi\u015f %9 ayl\u0131k faiz olmak \u00fczere 2.636.804.504-TL toplam alaca\u011f\u0131n i\u015fleyecek %9 ayl\u0131k faizi ile tahsili istemini i\u00e7ermekte, borcun sebebi olarak \u201cfaturalar\u201d g\u00f6sterilmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 bor\u00e7lu, \u201cborca itiraz\u201d\u00a0 dilek\u00e7esinde; takibe konu faturalara ili\u015fkin \u00f6demelerin \u00e7ekler yoluyla yap\u0131ld\u0131\u011f\u0131n\u0131, \u00a0\u00e7ekler \u00f6dendi\u011fi halde, \u00f6denmemi\u015f gibi d\u00fc\u015f\u00fcn\u00fcl\u00fcp yeni fiyatlar \u00fczerinden haks\u0131z olarak \u00f6demeler istendi\u011fini,\u00a0 bu sebeple as\u0131l alaca\u011fa, faize ve t\u00fcm ferilerine itiraz etti\u011fini belirtmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>H\u00fckme esas al\u0131nan bilirki\u015fi raporunda; takip dayana\u011f\u0131 ol<\/em><em>duklar\u0131 belirtilen faturalar toplam\u0131ndan, \u00a0daval\u0131 bor\u00e7lunun<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1999 y\u0131l\u0131na ait \u00f6demeleri d\u00fc\u015f\u00fcl\u00fcrken, bir \u00e7ek bedelinin toplama dahil edilmedi\u011fi,\u00a0 ayr\u0131ca icra dosyas\u0131nda cari hesap ekstresinde yer alan devir tutar\u0131 da g\u00f6zetilmeyerek\u00a0 hatal\u0131 sonuca ula\u015f\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkemece, gerek\u00e7eli kararda irdeledi\u011fi \u00fczere bilirki\u015finin bu hatal\u0131 raporu h\u00fckme esas al\u0131nm\u0131\u015f, ne var ki, icra takibine konu as\u0131l alacak tutar\u0131n\u0131n daha az olmas\u0131 nedeniyle, istem dikkate al\u0131narak, davan\u0131n kabul\u00fcne karar verilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Y\u00fcksek \u00d6zel Dairenin, bu \u00e7eli\u015fkiye dikkati \u00e7eken ve hesaplama y\u00f6ntemi \u00f6ng\u00f6ren bozma nedenine uyulmayarak, yaz\u0131l\u0131 gerek\u00e7e ile direnme karar\u0131 verilmesi isabetli bulunmamaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131n\u0131n takip \u00f6ncesi temerr\u00fcde d\u00fc\u015f\u00fcr\u00fcl\u00fcp d\u00fc\u015f\u00fcr\u00fclmedi<\/em><em>\u011fine ili\u015fkin di\u011fer bozma nedenine gelince: Yerel Mahkeme;\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u201cfaturalar\u0131n \u00a0incelenmesinden \u00a0\u00f6deme \u00a0s\u00fcresinin fatura\u00a0 tarihinden itibaren 60 g\u00fcn oldu\u011fu, faturalar\u0131n itirazs\u0131z olarak kesinle\u015fti\u011fi, \u00f6deme tarihi belli olan faturalarda bor\u00e7lunun temerr\u00fcde d\u00fc\u015f\u00fcr\u00fclmesi i\u00e7in ayr\u0131ca ihtar \u00e7ekilmesine gerek olmad\u0131\u011f\u0131n\u0131\u201d belirtmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Takip dayana\u011f\u0131 bir k\u0131s\u0131m faturalar\u0131n alt k\u0131sm\u0131nda; \u00f6demenin fatura tarihinden itibaren 60 g\u00fcn, vade fark\u0131n\u0131n %9 ol- du\u011fu, TTK m.23 uyar\u0131nca fatura muhteviyat\u0131na itiraz olunmad\u0131\u011f\u0131 takdirde kabul edilmi\u015f say\u0131laca\u011f\u0131 yaz\u0131l\u0131d\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00d6ncelikle belirtilmelidir \u00a0ki; taraflar\u0131n\u00a0 sundu\u011fu ve birbirini do\u011frulayan bir k\u0131s\u0131m belgeler ile cari hesap pusulas\u0131nda, faturalarda\u00a0 belirtilen \u00a0borca kar\u015f\u0131l\u0131k bir k\u0131s\u0131m \u00f6demelerin bor\u00e7lu taraf\u0131ndan davac\u0131 alacakl\u0131ya yap\u0131ld\u0131\u011f\u0131n\u0131n anla\u015f\u0131lm\u0131\u015f olmas\u0131 \u00a0kar\u015f\u0131s\u0131nda, temerr\u00fct \u00a0ko\u015fulunun belirtilen \u00a0gerek\u00e7e ile ger\u00e7ekle\u015fti\u011finin \u00a0kabul\u00fc halinde dahi, \u00f6ncelikle\u00a0 \u00f6deme tarihleri ve bakiye tutar\u0131n saptan\u0131p, buna g\u00f6re hesaplama yap\u0131lmas\u0131 gerekecektir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Vade fark\u0131, enflasyonun ekonomi \u00fczerindeki olumsuz etkisi sonucunda yarg\u0131 kararlar\u0131\u00a0 ile uygulama bulmu\u015f, bu kavram ile, para borcunun ifas\u0131nda gecikmeden\u00a0 zarar g\u00f6ren alacakl\u0131n\u0131n korunmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Vade fark\u0131, ba\u015fta s\u00f6zle\u015fme ili\u015fkisi kurulurken, ya da daha sonradan taraflar\u0131n ortak iradeleri ile kararla\u015ft\u0131r\u0131labilece\u011fi gibi, var olan ticari team\u00fcller sonucu da ortaya \u00e7\u0131kabilir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Vade fark\u0131n\u0131n s\u00f6zle\u015fmede kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131, ya da sonradan s\u00fcrekli uygulama nedeniyle s\u00f6zle\u015fmenin bir unsuru kabul edildi\u011fi durumlarda alacakl\u0131 bu y\u00f6ndeki istemini do\u011frudan s\u00f6zle\u015fmeye dayand\u0131racakt\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Sorun yaz\u0131l\u0131 anla\u015fma olmamas\u0131 ve s\u00fcrekli uygulama bulunmamas\u0131 halinde s\u00f6zl\u00fc yap\u0131lan akitlerde vade fark\u0131n\u0131n sadece faturada yer almas\u0131 ve bu kayda, muhatab\u0131nca \u0130tiraz edilmemesinde ortaya \u00e7\u0131kmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davan\u0131n\u00a0 yasal dayanaklar\u0131ndan \u00a0olan T\u00fcrk \u00a0Ticaret \u00a0Yasas\u0131\u2019n\u0131n m.23\/2 h\u00fckm\u00fc ile; \u201cBir faturay\u0131 alan kimse ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde m\u00fcnderecat\u0131 hakk\u0131nda bir itirazda \u00a0bulunmam\u0131\u015fsa\u00a0 m\u00fcnderecat\u0131n\u0131 \u00a0kabul etmi\u015f\u201d say\u0131lmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bu noktada, faturan\u0131n m\u00fcnderecat\u0131n\u0131n \u00a0(zorunlu i\u00e7eri\u011finin) ve mutad m\u00fcnderecattan (ola\u011fan i\u00e7erikten) ne anla\u015f\u0131lmas\u0131, gerekti\u011finin \u00a0a\u00e7\u0131klanmas\u0131nda, vade fark\u0131n\u0131n bu kapsamda ele al\u0131n\u0131p al\u0131nmayaca\u011f\u0131n\u0131n saptanmas\u0131nda yarar bulunmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bu sorular\u0131n yan\u0131tlar\u0131\u00a0<strong>27.6.2003 G\u00fcn, 2001\/1 Esas, 2003\/1\u00a0<\/strong><\/em><em><strong>Karar say\u0131l\u0131 Yarg\u0131tay \u0130\u00e7tihatlar\u0131\u00a0 Birle\u015ftirme \u00a0Hukuk Genel Kurulu Karar\u0131<\/strong>nda irdelendi\u011fi\u00a0 \u00fczere; \u201c&#8230;TTK\u2019n\u0131n 23\/2.mad- desine g\u00f6re\u00a0 s\u00fcresinde itiraz \u00a0olunmamak \u00a0suretiyle \u00a0kabul edildi\u011fi varsay\u0131lan fatura i\u00e7eri\u011fi ancak s\u00f6zle\u015fmenin ifa safhas\u0131yla ilgili \u00a0olarak \u00a0faturada \u00a0yer almas\u0131 \u00a0ola\u011fan\u00a0 say\u0131lan sat\u0131lan mal\u0131n cinsi veya yap\u0131lan i\u015fin adedi, t\u00fcr\u00fc, bedeli gibi hususlara ili\u015fkin olabilir. Faturadaki gecikme halinde vade fark\u0131 al\u0131naca\u011f\u0131na ili\u015fkin kayda itiraz edilmemesi, faturada yer almakla birlikte taraflar aras\u0131ndaki s\u00f6zle\u015fmede d\u00fczenlenmemi\u015f bir hususa ili\u015fkin kayd\u0131n da kabul edildi\u011fi anlam\u0131na\u00a0 gelmez. \u00a0Vade fark\u0131 kayd\u0131n\u0131n faturan\u0131n zorunlu i\u00e7eri\u011finden olmay\u0131p, yasal s\u00fcrede itiraz edilmedi diye kabul edilmesinin a\u011f\u0131r bir sonu\u00e7 do\u011furaca\u011f\u0131; (faturadaki vade fark\u0131 uygulan\u0131r) ibaresinin yaz\u0131lmas\u0131 halinde TTK\u2019n\u0131n 23\/1. maddesindeki karinenin uygulama alan\u0131 bulmayaca\u011f\u0131, zira fatura s\u00f6zle\u015fme olmad\u0131\u011f\u0131 gibi, faturaya itiraz edilmemesi- nin de ona s\u00f6zle\u015fme niteli\u011fi vermeyece\u011fi kabul edilmi\u015ftir&#8230; Taraflar \u00a0aras\u0131nda yaz\u0131l\u0131\u00a0 \u015fekilde yap\u0131lmam\u0131\u015f \u00a0olmakla \u00a0birlikte ge\u00e7erli s\u00f6zle\u015fme ili\u015fkisinden do\u011fan uyu\u015fmazl\u0131klarda faturalara \u00a0(bedelin \u00a0belli \u00a0bir\u00a0 s\u00fcrede \u00f6denmemesi \u00a0halinde vade fark\u0131 \u00f6denir) ibaresinin yaz\u0131larak kar\u015f\u0131 tarafa tebli\u011fi ve kar\u015f\u0131 taraf\u00e7a TTK\u2019n\u0131n 23\/2.maddesi uyar\u0131nca sekiz g\u00fcn i\u00e7inde itiraz\u00a0 edilmemesi \u00a0halinde bu durum sadece fatura m\u00fcnderecat\u0131n\u0131n kesinle\u015fmesi sonucunu do\u011furup vade fark\u0131n\u0131n daval\u0131 yanca kabul edildi\u011fi ve istenebilece\u011fi anlam\u0131na gelmeyece\u011fi&#8230;\u201d\u00a0 belirtilmek \u00a0suretiyle; faturan\u0131n kesinle\u015fmesinin, faturada yaz\u0131l\u0131 bulunan vade fark\u0131 kayd\u0131n\u0131n daval\u0131 bor\u00e7lu taraf\u0131ndan kabul edildi\u011fi ve istenebilece\u011fi anlam\u0131na gelmeyece\u011fi sonucu a\u00e7\u0131kl\u0131\u011fa kavu\u015fmu\u015f olmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Ayr\u0131ca takibe konu somut olayda; taraflar aras\u0131nda vade fark\u0131na ili\u015fkin yaz\u0131l\u0131 bir s\u00f6zle\u015fmenin varl\u0131\u011f\u0131 veya bu y\u00f6ndeki bir s\u00fcrekli uygulama iddia edilip, ispatlanm\u0131\u015f da de\u011fildir. Bor\u00e7lar Yasas\u0131 m.101\/2\u2019de yer alan, borcun ifa edilece\u011fi g\u00fcn (vade tarihi) s\u00f6zle\u015fme ile tayin edilmi\u015f de\u011fildir. E\u015f s\u00f6yleyi\u015f<\/em><em>le; alacakl\u0131n\u0131n ihtar mecburiyetinden\u00a0 kendisini muaf tutabilece\u011fi bir durum bulunmamaktad\u0131r.\u00a0 Bu durumda bor\u00e7lunun temerr\u00fcd\u00fcn\u00fcn ne zaman ger\u00e7ekle\u015fti\u011finin\u00a0 saptanmas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Belirtilen ko\u015fullar g\u00f6zetildi\u011finde ise, Bor\u00e7lar Yasas\u0131\u2019n\u0131n 101. maddesinin; \u201cmuaccel bir borcun bor\u00e7lusu, alacakl\u0131n\u0131n ihtariyle, m\u00fctemerrit\u00a0 olur.\u201d h\u00fckm\u00fc dikkate al\u0131nmal\u0131d\u0131r. Bor\u00e7lu ihtar ile temerr\u00fct\u00a0 durumuna girece\u011finden, \u00a0ihtardan itibaren ge\u00e7mi\u015f g\u00fcnler faizini \u00f6demekle y\u00fck\u00fcml\u00fc olacak, bundan ancak bor\u00e7 konusu olan \u015feyi tevdi etmekle kurtulabilecektir. \u00a0Bor\u00e7lunun, \u00f6ncesinde temerr\u00fcd\u00fcn\u00fc\u00a0 olu\u015fturan bir ihtar \u00a0bulunmamas\u0131 \u00a0durumunda\u00a0 ise, hakk\u0131nda ba\u015flat\u0131lan takip ile m\u00fctemerrit oldu\u011funun kabul\u00fc gerekecektir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>An\u0131lan \u0130\u00e7tihad\u0131 Birle\u015ftirme Karar\u0131\u2019n\u0131n, 2797 say\u0131l\u0131 Yarg\u0131tay Yasas\u0131 m. 45\u2019de yer alan; \u201c\u0130\u00e7tihad\u0131 birle\u015ftirme kararlar\u0131 benzer hukuki konularda Yarg\u0131tay Genel Kurullar\u0131n\u0131, dairelerini ve adliye mahkemelerini\u201d\u00a0 ba\u011flayaca\u011f\u0131 h\u00fckm\u00fc dikkate al\u0131nd\u0131\u011f\u0131nda daval\u0131n\u0131n takip \u00f6ncesi temerr\u00fcde d\u00fc\u015fmedi\u011finin kabul\u00fc gerekmekte olup, Mahkemece yap\u0131lacak i\u015f; belirtilen bu maddi ve hukuki olgular dikkate al\u0131narak yap\u0131lacak inceleme ve ara\u015ft\u0131rma ile karar vermekten ibarettir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>O halde mahkemece, Hukuk Genel Kurulunca da benimsenen \u00d6zel Daire Karar\u0131na uyulmak gerekirken \u00f6nceki kararda direnilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r. Bu nedenle direnme karar\u0131 bozulmal\u0131d\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>SONU\u00c7 :<\/strong>\u00a0Daval\u0131 vekilinin temyiz itirazlar\u0131n\u0131n kabul\u00fc ile, direnme karar\u0131n\u0131n \u00d6zel Daire bozma karar\u0131nda ve yukar\u0131da g\u00f6sterilen nedenlerden dolay\u0131 HUMK\u2019un 429. maddesi gere\u011fince\u00a0 BOZULMASINA, istek halinde temyiz \u00a0pe\u015fin harc\u0131n\u0131n geri verilmesine, 28.04.2004 g\u00fcn\u00fcnde oybirli\u011fi ile karar verildi. \u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><em>Yarg\u0131tay \u00a011. Hukuk Dairesi \u00a023.05.1978 tarihli \u00a01978\/2652 \u00a0E. \u00a0Ve\u00a0<\/em><em>1978\/2717\u00a0<\/em><\/strong><em><strong>K.<\/strong>\u00a0say\u0131l\u0131 karar\u0131 :<\/em><\/p>\n<\/blockquote>\n<blockquote>\n<p style=\"text-align: justify;\"><em>Taraflar aras\u0131ndaki davadan dolay\u0131 (Sakarya Birinci Asliye Hukuk Hakimli\u011fi)nce \u00a0verilen 16.11.1977 tarih ve 427\/727 say\u0131l\u0131 h\u00fckm\u00fcn temyizen\u00a0 tetkiki davac\u0131lar avukat\u0131 taraf\u0131ndan istenmi\u015f ve temyiz dilek\u00e7esinin s\u00fcresi i\u00e7inde verildi\u011fi anla\u015f\u0131lm\u0131\u015f olmakla dosyadaki ka\u011f\u0131tlar okundu; gere\u011fi konu\u015fulup d\u00fc\u015f\u00fcn\u00fcld\u00fc<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>KARAR:<\/strong>\u00a0 \u00a0Davac\u0131lar\u00a0\u00a0 \u00a0vekili,\u00a0\u00a0 \u00a0m\u00fcvekkillerinin\u00a0\u00a0 \u00a0daval\u0131dan\u00a0<\/em><em>8.1.1976 tarihinde Murat 124 taksiyi 64.270 liraya pe\u015fin \u00f6deyerek sat\u0131n ald\u0131klar\u0131n\u0131, faturan\u0131n bir m\u00fcddet verilmedi\u011fini ve 17.2.1976 tarihinde fatura al\u0131rken daval\u0131 zaml\u0131 tarifeden s\u00f6z ederek 9020 liral\u0131k bono ald\u0131\u011f\u0131ndan zaml\u0131 tarifenin kald\u0131r\u0131larak bor\u00e7lu olmad\u0131\u011f\u0131n\u0131n\u00a0 tesbitini talep ve dava etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131\u00a0 vekili \u00a0cevap dilek\u00e7esinde, davac\u0131lara \u00a01976 model vas\u0131ta 17.2.1976 tarihli fatura ile teslim edildi\u011fini, faturaya itiraz edilmedi\u011fini, bor\u00e7 i\u00e7in 6 g\u00fcn sonra da bono verildi\u011fini belirterek davan\u0131n reddini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkemece, toplanan delillere ve 17.2.1976 g\u00fcnl\u00fc faturaya davac\u0131lar\u0131n\u00a0 itiraz \u00a0etmedi\u011fi \u00a0anla\u015f\u0131lmakla \u00a0subuta ermeyen davan\u0131n reddine karar verilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>H\u00fck\u00fcm, davac\u0131lar vekili taraf\u0131ndan temyiz edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>1 &#8211; Yukar\u0131daki a\u00e7\u0131klamadan da anla\u015f\u0131laca\u011f\u0131 gibi istem, otomobil bedeli olarak \u00f6denen para ile faturada g\u00f6sterilen miktar aras\u0131ndaki farka ve bu farktan dolay\u0131 davac\u0131lardan al\u0131nan (9.020) liral\u0131k bonolara ili\u015fkindir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Buna g\u00f6re taraflar aras\u0131ndaki uyu\u015fmazl\u0131k sadece fiyat konusundad\u0131r. Oysa fiyat, otomobilin bir end\u00fcstri \u00fcr\u00fcn\u00fc olmas\u0131 nedeniyle 3003 Say\u0131l\u0131 Yasa\u2019n\u0131n (End\u00fcstriyel mamulat\u0131n Maliyet ve Sat\u0131\u015f Fiyatlar\u0131n\u0131n Kontrolu ve Tesbiti Hakk\u0131ndaki Kanun ) verdi\u011fi yetkiye dayan\u0131larak Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019nca \u00f6nceden tayin edilmi\u015f bulunmaktad\u0131r. Zaten olay\u0131n \u00f6zelli\u011fi\u00a0 de buradan gelmektedir. \u00a0Zira bu durumda uyu\u015fmazl\u0131\u011f\u0131n, TTK\u2019n\u0131n 1466. maddesinde yer alan bir akit h\u00fckm\u00fcnce yerine getirilmesi\u00a0 gereken edalar hakk\u0131nda kanunun veya selahiyetli makamlar\u0131n kabul etmi\u015f oldu\u011fu en y\u00fcksek haddi a\u015fan mukaveleler, en y\u00fcksek had \u00fczerinden yap\u0131lm\u0131\u015f say\u0131l\u0131r ve bu hadden fazla olan edalar, hatta yap\u0131lm\u0131\u015f olmasa dahi geri al\u0131n\u0131r\u201d \u015feklindeki h\u00fckm\u00fcn getirdi\u011fi esaslar dairesinde halli gerekmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>An\u0131lan maddenin gerek\u00e7esinden de anla\u015f\u0131laca\u011f\u0131 gibi buradaki ama\u00e7, ekonomik s\u0131k\u0131nt\u0131 i\u00e7inde bulunan taraf\u0131n bunun etkisi ile en y\u00fcksek haddi a\u015fan edada bulunmay\u0131\u00a0 kabul etmesini \u00f6nlemek ve b\u00f6ylece ekonomik\u00a0 hayat\u0131n \u00f6l\u00e7\u00fcl\u00fc ve d\u00fczenli bir \u015fekilde cereyan\u0131n\u0131 temin etmektir. Bundan dola<\/em><em>y\u0131d\u0131r ki yasa koyucu, butlan h\u00fckm\u00fcn\u00fcn mutlak \u015fekilde uygulanmas\u0131n\u0131, korunmak istenen taraf\u0131n menfaatine uygun bulmam\u0131\u015f ve en y\u00fcksek haddin a\u015f\u0131lmas\u0131 halinde mukavelenin ancak en y\u00fcksek had \u00fczerinden yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131 esas\u0131n\u0131 koymu\u015ftur.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Di\u011fer taraftan, bu haddi a\u015fan alaca\u011f\u0131n alacakl\u0131s\u0131n\u0131n Bor\u00e7lar Yasas\u0131n\u0131n 20. maddesi h\u00fckm\u00fcnden yararlanarak akdin tamamen bat\u0131l oldu\u011funu tesbit ettirmesine engel olmak i\u00e7in de maddenin sonuna \u201cBu hallerde BK\u2019n\u0131n 20. maddesinin 2. f\u0131kras\u0131n\u0131n son c\u00fcmlesi tatbik olunmaz\u201d h\u00fckm\u00fc eklenmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Bunlardan ba\u015fka, BK\u2019n\u0131n 62. maddesinin geri alma davalar\u0131n\u0131 g\u00fc\u00e7le\u015ftirece\u011fi g\u00f6z\u00f6n\u00fcnde tutularak, bu y\u00fczden meydana \u00e7\u0131kacak sak\u0131ncalar\u0131\u00a0 bertaraf \u00a0etmek \u00a0i\u00e7in metne \u00a0\u201cBu hadden fazla olan edalar, hatta yap\u0131lm\u0131\u015f olmasa dahi geri al\u0131n\u0131r\u201d c\u00fcmlesi ilave edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Yap\u0131lan bu a\u00e7\u0131klamalardan \u00a0da anla\u015f\u0131laca\u011f\u0131 \u00a0gibi \u00a0TTK\u2019n\u0131n 1466.\u00a0<\/em><em style=\"letter-spacing: 0px; line-height: 1.5em; word-spacing: 0.1em;\">maddesi tamamen koruyucu ama\u00e7 ta\u015f\u0131yan kamu d\u00fc<\/em><em>zeni ile ilgili h\u00fck\u00fcmleri i\u00e7ermektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Olay\u0131m\u0131zda, \u00a0bu madde h\u00fckm\u00fcn\u00fcn uygulanmas\u0131\u00a0 i\u00e7in aranan b\u00fct\u00fcn ko\u015fullar mevcut oldu\u011fundan, taraflar aras\u0131ndaki mukavelenin sadece yasal s\u0131n\u0131rlar i\u00e7erisinde ge\u00e7erli olaca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmeli ve bunun do\u011fal sonucu olarak da davac\u0131lar\u0131n haks\u0131z iktisap kurallar\u0131na\u00a0 g\u00f6re istemde bulunabilecekleri veya menfi tesbit davas\u0131 a\u00e7abilecekleri kabul edilmelidir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>2 &#8211; Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019n\u0131n yasal yetkisine dayanarak bu t\u00fcr otomobiller i\u00e7in (Murat 124) tayin etti\u011fi azami parekende pe\u015fin sat\u0131\u015f fiyat\u0131 8.1.1976 tarihinde (63.000) lira iken 5.2.1976 tarihinde bu fiyat (69.500) liraya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131,\u00a0 faturay\u0131\u00a0 d\u00fczenledi\u011fi \u00a017.2.1976 tarihinde \u00a0ge\u00e7erli olan ikinci fiyat \u00fczerinden alaca\u011f\u0131n\u0131 tahakkuk ettirmi\u015f ise de, davac\u0131lar,\u00a0 zamlar\u0131n \u00a0kendilerine \u00a0uygulanamayaca\u011f\u0131n\u0131 ileri s\u00fcrerek sonradan verdikleri bonolardan dolay\u0131 bor\u00e7lu olmad\u0131klar\u0131n\u0131n \u00a0tesbitini istemi\u015flerdir.\u00a0 Bu durumda, mukaveleye hangi fiyat\u0131n uygulanaca\u011f\u0131n\u0131 tayin, ancak akdin icra edildi\u011fi tarihin saptanmas\u0131yla m\u00fcmk\u00fcn olacak demektir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Konu, pe\u015fin bedelle otomobil sat\u0131\u015f\u0131nda ibaret bulundu\u011funa g\u00f6re, akit, otomobilin al\u0131c\u0131ya teslim edildi\u011fi tarihte ger\u00e7ek<\/em><em>le\u015fmi\u015f olur. Mahkemece dinlenen tan\u0131klar\u0131n beyanlar\u0131na ve dosyaya ibraz\u00a0 edilen garanti \u00a0ve servis karnesi m\u00fcnderecat\u0131na g\u00f6re de teslim, 8.1.1976 tarihinde vuku bulmu\u015ftur. \u015eu halde taraflar aras\u0131ndaki akid, ( semen y\u00f6n\u00fcnden ) bu tarihte azami sat\u0131\u015f fiat\u0131 olan ( 63.000 ) lira i\u00e7in ge\u00e7erli olacakt\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hal b\u00f6yle iken daval\u0131 sonradan d\u00fczenledi\u011fi \u00a017.2.1976 ta<\/em><em>rihli fatura ile bu sat\u0131\u015ftan dolay\u0131 davac\u0131lar toplam ( 71.658<\/em><\/p>\n<p style=\"text-align: justify;\"><em>) lira bor\u00e7land\u0131rm\u0131\u015f ve aradaki fark i\u00e7in de kendilerinden (\u00a0<\/em><em>9.020 ) liral\u0131k bonolar alm\u0131\u015ft\u0131r. Sat\u0131c\u0131 olan daval\u0131n\u0131n bedeli bu \u015fekilde tesbit ederek en y\u00fcksek haddin fazlas\u0131n\u0131 talep etmesinin \u00a0yasya ayk\u0131r\u0131\u00a0 d\u00fc\u015fece\u011fi g\u00f6z\u00f6n\u00fcnde tutulmak \u00a0ve h\u00fckme g\u00f6re tesis edilmelidir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>3 &#8211; Al\u0131nan bir faturaya sekiz g\u00fcn i\u00e7inde \u00a0itiraz edilmemesi halinde \u00a0m\u00fcnderecat\u0131n\u0131n kabul\u00a0 edilmi\u015f \u00a0say\u0131laca\u011f\u0131na dair olan TTK\u2019n\u0131n 23. maddesinin ikinci f\u0131kras\u0131, sadece ge\u00e7erli akitler hakk\u0131nda \u00a0uygulanabilir. Bat\u0131l \u00a0olan\u00a0 akitler i\u00e7in \u00a0b\u00f6yle bir\u00a0 \u015fey d\u00fc\u015f\u00fcn\u00fclemez. \u00c7\u00fcnk\u00fc, bizatihi h\u00fck\u00fcms\u00fcz \u00a0olan \u00a0bir \u00a0akit, \u00a0faturaya itiraz edilmemekle ge\u00e7erlilik kazanamaz.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Olayda, taraflar aras\u0131ndaki akdin k\u0131smen yasa ayk\u0131r\u0131 oldu\u011fu ve uyu\u015fmazl\u0131\u011f\u0131n da bu k\u0131sma ili\u015fkin bulundu\u011fu saptanm\u0131\u015ft\u0131r. Yasaya ayk\u0131r\u0131 akitler ise BK.nun 19 ve 20. maddeleri uyar\u0131nca bat\u0131l say\u0131laca\u011f\u0131ndan davac\u0131lar\u0131n\u00a0 faturaya itiraz etmemeleri bu nedenle sonuca etkili olamaz. Hal b\u00f6yle iken, Mahkemenin faturaya itiraz edilmedi\u011finden davan\u0131n reddine karar vermi\u015f olmas\u0131 isabetsizdir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>SONU\u00c7:<\/strong>\u00a0Yukar\u0131da a\u00e7\u0131klanan nedenlerden dolay\u0131 davac\u0131lar vekilinin temyiz itirazlar\u0131n\u0131n kabul\u00fc ile h\u00fckm\u00fcn BOZULMASINA, \u00f6dedi\u011fi temyiz pe\u015fin harc\u0131n\u0131n iste\u011fi halinde temyiz edene iadesine 23.5.1978 tarihinde\u00a0 oybirli\u011fiyle \u00a0karar verildi<\/em>.<\/p>\n<p><strong><em>Yarg\u0131tay Hukuk Genel Kurulu 24.9.2003 tarih 2002\/19-449 E. Ve\u00a0<\/em><em>2003\/\u00a0<\/em><\/strong><em><strong>491<\/strong>\u00a0<strong>say\u0131l\u0131 karar\u0131<\/strong>\u00a0\u015fu \u015fekildedir\u00a0<\/em>:<\/p>\n<p style=\"text-align: justify;\"><em>\u201cTaraflar aras\u0131ndaki \u201citiraz\u0131n iptali\u201d davas\u0131ndan dolay\u0131 yap\u0131lan yarg\u0131lama \u00a0sonunda; \u0130zmir\u00a0 Asliye 2. Ticaret \u00a0Mahkemesince davan\u0131n reddine dair verilen 15.06.2000 g\u00fcn ve\u00a0<\/em><em>1999\/277-2000\/610\u00a0<\/em><em>say\u0131l\u0131 karar\u0131n incelenmesi Davac\u0131 vekili \u00a0<\/em><em>taraf\u0131ndan istenilmesi \u00fczerine, Yarg\u0131tay 19. Hukuk Dairesi<\/em><em>nin 09.05.2001 g\u00fcn ve 2000\/6689-2001\/3538 say\u0131l\u0131 ilam\u0131 ile; ( &#8230;.Davac\u0131 vekili, taraflar aras\u0131nda uzun y\u0131llard\u0131r s\u00fcren bir cari hesap ili\u015fkisi i\u00e7erisinde mal al\u0131\u015f veri\u015fi oldu\u011funu, kesi- len fatura bedellerinin \u00f6deme s\u00fcresinin otuz g\u00fcn oldu\u011funun ve gecikme durumunda % 10 vade fark\u0131 uygulanaca\u011f\u0131n\u0131n faturalarda yaz\u0131l\u0131 oldu\u011funu, daval\u0131n\u0131n bu faturalar\u0131n hi\u00e7birisine itiraz\u00a0 etmedi\u011fini, \u00a0daval\u0131n\u0131n \u00f6demelerinde \u00a0otuz g\u00fcnl\u00fck s\u00fcreleri ge\u00e7irmesi\u00a0 nedeniyle 243.281.350.-TL\u2019 l\u0131k vade fark\u0131 tahakkuk ettirildi\u011fini, \u00a0daval\u0131n\u0131n vade fark\u0131na ili\u015fkin bu faturay\u0131 kabul etmemesi \u00a0\u00fczerine takip yap\u0131ld\u0131\u011f\u0131n\u0131,\u00a0 daval\u0131n\u0131n itiraz etti\u011fini belirterek itiraz\u0131n iptalini, %40 tazminata karar verilmesini talep ve dava etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 vekili, m\u00fcvekkili \u015firketin davac\u0131ya ana para borcu bulunmad\u0131\u011f\u0131n\u0131, davac\u0131n\u0131n \u00f6demelerde ihtirazi kay\u0131t ileri s\u00fcrmedi\u011fini, olayda BK\u2019n\u0131n 113. maddesinin uygulanmas\u0131 gerekti\u011fini bildirerek davan\u0131n reddine, % 40 tazminata karar verilmesini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkemece, dava konusu vade fark\u0131 faturas\u0131n\u0131n daval\u0131n\u0131n ticari defterlerinde yer almad\u0131\u011f\u0131 taraflar aras\u0131nda vade fark\u0131 uyguland\u0131\u011f\u0131na dair bir team\u00fcl\u00fcnde bulunmad\u0131\u011f\u0131,\u00a0 gecikme halinde vade fark\u0131 uygulanaca\u011f\u0131na dair kay\u0131t bulunan faturalara itiraz edilmemi\u015f olmas\u0131n\u0131n vade fark\u0131 uygulanmas\u0131n\u0131\u00a0 kabul anlam\u0131na gelmeyece\u011fi gerek\u00e7eleri ile sabit olmayan davan\u0131n reddine karar verilmi\u015f, h\u00fck\u00fcm davac\u0131 vekilince temyiz edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 taraf\u0131ndan d\u00fczenlenen ve daval\u0131n\u0131n ticari defterlerine itirazs\u0131z kay\u0131t edilen mal sat\u0131\u015f\u0131na ili\u015fkin faturalarda vadeyi ge\u00e7en \u00f6demelerde vade fark\u0131 tahakkuk ettirilece\u011finin belirtilmesi \u00a0kar\u015f\u0131s\u0131nda fatura i\u00e7eri\u011finden\u00a0 olan bu hususa daval\u0131n\u0131n itiraz \u00a0etmemi\u015f\u00a0 olmas\u0131 kar\u015f\u0131s\u0131nda, vadeyi ge\u00e7en \u00f6demelerde vade fark\u0131 uygulanaca\u011f\u0131n\u0131n daval\u0131n\u0131n bilgisinde oldu\u011funun kabul\u00fc gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Nitekim \u00a0bu konuda yapt\u0131r\u0131lan \u00a0bilirki\u015fi\u00a0 incelemesi \u00a0sonucu d\u00fczenlenen raporda faturalarda yer alan vade fark\u0131yla ilgili me\u015fruhata daval\u0131 taraf\u0131ndan itiraz edilmemi\u015f oldu\u011fu gibi daval\u0131n\u0131n ticari defterlerine de kay\u0131tl\u0131 oldu\u011fu, ge\u00e7 \u00f6demeler nedeniyle davac\u0131n\u0131n takip tarihi itibariyle 243.281.350 TL vade fark\u0131 talep edebilece\u011fi saptanm\u0131\u015ft\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00d6te yandan vade fark\u0131 ile ilgili istem niteli\u011fi itibariyle faiz ya da faiz benzeri niteli\u011finde bulunmad\u0131\u011f\u0131ndan olayda Bor\u00e7lar Kanunu\u2019nun 113. maddesinin uygulama alan\u0131n\u0131n bulunmad\u0131\u011f\u0131n\u0131n kabul\u00fc gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>A\u00e7\u0131klanan \u00a0bu y\u00f6nler \u00a0g\u00f6zetilerek uygun sonu\u00e7 dairesinde bir karar verilmesi gerekirken yaz\u0131l\u0131 gerek\u00e7e ile davan\u0131n reddinde isabet g\u00f6r\u00fclmemi\u015ftir&#8230;.. \u00a0) gerek\u00e7esiyle bozularak dosya yerine geri \u00e7evrilmekle, yeniden yap\u0131lan yarg\u0131lama sonunda, mahkemece \u00f6nceki kararda direnilmi\u015ftir<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Hukuk Genel Kurulunca incelenerek direnme karar\u0131n s\u00fcresinde temyiz \u00a0edildi\u011fi\u00a0 anla\u015f\u0131ld\u0131ktan ve dosyadaki ka\u011f\u0131tlar okunduktan sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcld\u00fc:<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>KARAR :<\/strong>\u00a0Dava, \u0130\u0130K\u2019nin 67. maddesine dayal\u0131 itiraz\u0131n \u00a0iptali iste\u011fine ili\u015fkindir. Davac\u0131 vekili, taraflar aras\u0131nda uzun y\u0131llard\u0131r s\u00fcren bir cari hesap ili\u015fkisi i\u00e7erisinde mal al\u0131\u015f veri\u015fi oldu\u011funu, kesilen fatura bedellerinin \u00f6deme s\u00fcresinin otuz \u00a0g\u00fcn oldu\u011funun ve gecikme \u00a0durumunda\u00a0 % 10 vade fark\u0131 uygulanaca\u011f\u0131n\u0131n \u00a0faturalarda\u00a0 yaz\u0131l\u0131 \u00a0oldu\u011funu, daval\u0131n\u0131n bu faturalar\u0131n hi\u00e7birisine itiraz etmedi\u011fini,\u00a0 daval\u0131n\u0131n \u00f6demelerinde\u00a0 \u00a0otuz \u00a0g\u00fcnl\u00fck \u00a0s\u00fcreleri \u00a0ge\u00e7irmesi\u00a0\u00a0 nedeniyle\u00a0<\/em><em>243.281.350.-TL\u2019l\u0131k vade fark\u0131 tahakkuk ettirildi\u011fini,\u00a0 daval\u0131n\u0131n vade fark\u0131na ili\u015fkin bu faturay\u0131 kabul etmemesi \u00fczerine takip yap\u0131ld\u0131\u011f\u0131n\u0131, daval\u0131n\u0131n itiraz etti\u011fini belirterek itiraz\u0131n iptalini, %40 tazminata karar verilmesini istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 vekili, m\u00fcvekkili \u015firketin davac\u0131ya ana para borcu bulunmad\u0131\u011f\u0131n\u0131, davac\u0131n\u0131n \u00f6demelerde ihtirazi kay\u0131t ileri s\u00fcrmedi\u011fini, olayda BK\u2019n\u0131n 113. maddesinin uygulanmas\u0131 gerekti\u011fini bildirerek davan\u0131n reddine, % 40 tazminata karar verilmesini savunmu\u015ftur.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Yerel Mahkemece; \u201cTaraflar aras\u0131nda yaz\u0131l\u0131 bir vade fark\u0131 s\u00f6zle\u015fmesinin bulunmad\u0131\u011f\u0131 hususunda uyu\u015fmazl\u0131k yoktur. Taraflar\u0131n ticari defterleri incelenmi\u015f, bilirki\u015fi taraflar aras\u0131nda ge\u00e7en ili\u015fkide daval\u0131 taraf\u0131ndan herhangi bir itiraz olmad\u0131\u011f\u0131, taraflarca herhangi bir vade fark\u0131 faturas\u0131n\u0131n \u00f6denmedi\u011fi, \u00a0dava\u00a0 konusu vade\u00a0 fark\u0131 \u00a0faturas\u0131n\u0131n \u00a0daval\u0131n\u0131n defterinde yer almad\u0131\u011f\u0131 saptanm\u0131\u015ft\u0131r. Taraflar aras\u0131n\u0131 da vade fark\u0131 uyguland\u0131\u011f\u0131na \u00a0dair herhangi bir \u00f6demenin s\u00f6z konusu olmad\u0131\u011f\u0131 \u00a0g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. \u00a0\u2018Team\u00fcl\u00fcn \u00a0bulunmad\u0131<\/em><em>\u011f\u0131 a\u00e7\u0131kt\u0131r. Yarg\u0131tay 15. Hukuk Dairesi\u2019nin 1999\/1670-1854 nolu karar\u0131nda da a\u00e7\u0131k\u00e7a ( yanlar aras\u0131nda olu\u015fan uygulamada fiilen vade fark\u0131n\u0131n benimsenip itirazs\u0131z\u00a0 \u00f6denmi\u015f olmas\u0131\u00a0 gerekti\u011fi, \u00a0gecikme \u00a0halinde ayl\u0131k % 12 vade fark\u0131 al\u0131naca\u011f\u0131na\u00a0 dair faturalara itiraz \u00a0edilmemi\u015f \u00a0olmas\u0131 vade fark\u0131 konusunun kar\u015f\u0131 taraf\u00e7a kabul edildi\u011fi anlam\u0131na gelmeyece\u011fi ) \u015feklinde verilen karar da dikkate al\u0131nd\u0131\u011f\u0131nda faturalara itiraz edilmemi\u015f olmas\u0131 kabul anlam\u0131na gelmeyip bir team\u00fcl de olu\u015fturmam\u0131\u015ft\u0131r. \u00a0Bu nedenle itiraz\u0131n\u00a0 yerinde bulundu\u011fu anla\u015f\u0131lm\u0131\u015f, davan\u0131n reddine karar vermek gerekmi\u015ftir.\u00a0 \u201c gerek\u00e7esiyle davac\u0131n\u0131n iddias\u0131 sabit olmad\u0131\u011f\u0131ndan davan\u0131n reddine, davac\u0131n\u0131n icra takibinde haks\u0131z ve k\u00f6t\u00fcniyetli oldu\u011fu ispatlanamad\u0131\u011f\u0131ndan daval\u0131 vekilinin icra inkar tazminat\u0131 isteminin reddine, karar vermi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 vekilinin\u00a0 temyizi \u00a0\u00fczerine \u00a0Y\u00fcksek \u00d6zel Daire;\u00a0 ba\u015fl\u0131kta yer alan gerek\u00e7e ile h\u00fckm\u00fcn bozulmas\u0131na oy birli\u011fi ile karar vermi\u015f, Mahkemece \u00f6nceki kararda direnilmi\u015ftir. Direnme karar\u0131n\u0131 davac\u0131 vekili temyiz etmektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Direnme \u00a0yoluyla Hukuk Genel \u00a0Kurulu \u00f6n\u00fcne gelen\u00a0 uyu\u015f- mazl\u0131k; Vade fark\u0131 alaca\u011f\u0131na ili\u015fkin fatura i\u00e7eri\u011fini kabul etmeyen \u00a0daval\u0131n\u0131n \u00a0daha \u00f6nce\u00a0 ana paraya ili\u015fkin \u00a0fatura kapsamlar\u0131na ve bu kapsam i\u00e7inde yer alan vade fark\u0131 uygulanaca\u011f\u0131 a\u00e7\u0131klamas\u0131na kar\u015f\u0131 \u00e7\u0131kmamas\u0131n\u0131n hukuki sonucunun ne olaca\u011f\u0131, vade fark\u0131 konusunda taraflar aras\u0131nda bir\u00a0 anla\u015fman\u0131n \u00a0ve team\u00fcl\u00fcn \u00a0varl\u0131\u011f\u0131n\u0131n \u00a0kabul\u00fcne olanak olup olmad\u0131\u011f\u0131, noktas\u0131ndad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00d6ncelikle belirtmekte yarar vard\u0131r ki, konuyla ilgili olarak Yarg\u0131tay \u0130\u00e7tihatlar\u0131 Birle\u015ftirme Hukuk \u00a0Genel\u00a0 Kurulunca verilen \u00a027.06.2003 \u00a0g\u00fcn ve 2001\/1 E-2003\/1 K. Say\u0131l\u0131 kararda; \u00a0\u201cTaraflar aras\u0131nda \u00a0yaz\u0131l\u0131 \u00a0\u015fekilde\u00a0 yap\u0131lmam\u0131\u015f olmakla\u00a0 \u00a0birlikte\u00a0 ge\u00e7erli s\u00f6zle\u015fme\u00a0 \u00a0ili\u015fkisinden \u00a0do\u011fan uyu\u015fmazl\u0131klarda faturalara ( bedelin \u00a0belli \u00a0bir \u00a0s\u00fcrede \u00f6denmemesi halinde \u00a0vade fark\u0131 \u00a0\u00f6denir \u00a0) ibaresinin yaz\u0131larak kar\u015f\u0131 \u00a0tarafa \u00a0tebli\u011fi ve kar\u015f\u0131 \u00a0taraf\u00e7a\u00a0 TTK.23\/2. maddesi \u00a0uyar\u0131nca sekiz \u00a0g\u00fcn\u00a0 i\u00e7inde \u00a0itiraz edilmemesi halinde\u00a0 bu durum \u00a0sadece fatura \u00a0m\u00fcnderecat\u0131n\u0131n kesinle\u015fmesi \u00a0sonucunu do\u011furup \u00a0vade fark\u0131n\u0131n daval\u0131\u00a0 yanca kabul\u00a0 edildi\u011fi \u00a0ve istenebilece\u011fi anlam\u0131na gelmeyece\u011fine\u201d karar \u00a0verilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Somut olayda; Taraflar aras\u0131ndaki ili\u015fkinin uzun y\u0131llar s\u00fcren cari hesap ili\u015fkisi oldu\u011fu, bu ili\u015fki nedeniyle mal al\u0131mlar\u0131nda g\u00f6nderilen faturalar\u0131n alt\u0131nda 30 g\u00fcn i\u00e7inde \u00f6deme yap\u0131lmazsa \u00a0%10 vade fark\u0131\u00a0 uygulanaca\u011f\u0131 a\u00e7\u0131klamas\u0131n\u0131n bulundu\u011funda ve bu faturalar\u0131n\u00a0 daval\u0131 defter ve kay\u0131tlar\u0131nda yer ald\u0131\u011f\u0131nda\u00a0 ve bu faturalara \u00a0daval\u0131 yanca itiraz edilmedi\u011finde uyu\u015fmazl\u0131k bulunmamaktad\u0131r. Taraflar aras\u0131ndaki uyu\u015fmazl\u0131k; Tahsil edilen faturalar kapsam\u0131na dayan\u0131larak ayr\u0131 bir fatura ile talep edilen vade fark\u0131 alaca\u011f\u0131 \u00a0noktas\u0131ndad\u0131r.\u00a0 Davac\u0131 \u00a0alacakl\u0131 \u00a0Bornova 2. Noterli\u011finin 31.12.1998 tarihli 44659 yevmiye numaral\u0131 ihtarname ekinde vade fark\u0131 faturas\u0131n\u0131 g\u00f6ndererek 30.12.1998 tarihli,\u00a0<\/em><em>243.281.350 TL bedelli bu vade fark\u0131 faturas\u0131n\u0131n ihtarname tebli\u011finden itibar\u0131 10 g\u00fcn i\u00e7inde \u00f6denmesini bildirmi\u015ftir. Daval\u0131 bor\u00e7lu Bornova 3. Noterli\u011fi\u2019nin 07.01.1999 tarih ve\u00a0<\/em><em>00382 say\u0131l\u0131 faturan\u0131n kabul edilmedi\u011fine ili\u015fkin cevabi ihtarnameyi davac\u0131 alacakl\u0131ya g\u00f6ndermi\u015ftir. Bunun \u00fczerine davac\u0131\/alacakl\u0131 \u0130zmir \u00a04. \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 1999\/445 say\u0131l\u0131 dosyas\u0131nda vade fark\u0131 bedelini, i\u00e7eren 30.12.1998 tarihli 0180975 say\u0131l\u0131 faturaya dayanarak 13.01.1999 tarihli Orn. 48 talepname ile daval\u0131 bor\u00e7lu aleyhine ilams\u0131z takibe giri\u015ferek 243.281.350 TL as\u0131l alaca\u011f\u0131n takip tarihinden itibaren \u00a0% 96 faizi\u00a0 ile birlikte \u00a0tahsilini istemi\u015ftir. \u00a0\u00d6deme emri \u00a0daval\u0131 bor\u00e7luya 15.01.1999 tarihinde \u00a0tebli\u011f\u00a0 edilmi\u015f, bor\u00e7lu daval\u0131 22.01.1999 tarihli dilek\u00e7esi ile; alaca\u011f\u0131n asl\u0131n\u0131n \u00f6dendi\u011fi a\u015famada borcun ferileri y\u00f6n\u00fcnden alacakl\u0131n\u0131n ihtirazi \u00a0kay\u0131t ileri s\u00fcrmedi\u011fini,\u00a0 BK.113. madde gere\u011fince borcun s\u00fckut buldu\u011funu, ihtarname ekinde g\u00f6nderilen faturan\u0131n alacakl\u0131ya ihtarname \u00a0ile iade edildi\u011fini,\u00a0 ifadeyle bor\u00e7 iddias\u0131 dayanaks\u0131z oldu\u011fundan ve takibe konu bor\u00e7lar\u0131 bulunmad\u0131\u011f\u0131ndan itirazlar\u0131n\u0131n\u00a0 kabul\u00fc ile takibin durdurulmas\u0131n\u0131 belirterek itiraz etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00a0ve Yarg\u0131tay\u00a0 \u0130\u00e7tihad\u0131 \u00a0Birle\u015ftirme \u00a0Hukuk Genel Kurulu\u2019nun 27.6.2003 g\u00fcn ve E.2001\/1, K.2003\/1 say\u0131l\u0131 karar\u0131nda kabul edildi\u011fi \u00fczere; itiraz\u0131n\u00a0 iptaline konu eldeki davada vade fark\u0131 faturas\u0131na dayanak olarak\u00a0 g\u00f6sterilen faturalarda ( bedelin belli bir s\u00fcrede \u00f6denmemesi halinde vade fark\u0131 \u00f6denir ) ibaresinin yaz\u0131larak \u00a0kar\u015f\u0131 tarafa tebli\u011f edilmi\u015f olmas\u0131 ve kar\u015f\u0131 taraf\u00e7a TTK.23\/2. maddesi uyar\u0131nca sekiz g\u00fcn i\u00e7inde itiraz edilmeden fatura bedellerinin\u00a0<\/em><em>\u00f6denmemesi sadece s\u00f6z konusu fatura m\u00fcnderecatlar\u0131n\u0131n kesinle\u015fmesi sonucunu do\u011furup vade fark\u0131n\u0131n daval\u0131 yanca kabul edildi\u011fi \u00a0ve istenebilece\u011fi \u00a0anlam\u0131na\u00a0 gelmemektedir. Taraflar \u00a0aras\u0131nda olu\u015fmu\u015f bir team\u00fcl\u00fcn \u00a0varl\u0131\u011f\u0131 \u00a0da kan\u0131tlanm\u0131\u015f de\u011fildir. Dolay\u0131s\u0131yla d\u00fczenlenen vade fark\u0131 faturas\u0131na ve bu faturaya dayan\u0131larak giri\u015filen takibe daval\u0131n\u0131n yapt\u0131\u011f\u0131 itiraz hakl\u0131 olup, mahkemece davan\u0131n reddine dair kararda direnilmesi\u00a0 usul ve yasaya uygundur, onanmas\u0131 gerekir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>SONU\u00c7 :<\/strong>\u00a0Davac\u0131 vekilinin temyiz itirazlar\u0131n\u0131n reddi ile,direnme karar\u0131n\u0131n yukar\u0131da a\u00e7\u0131klanan nedenlerle ONANMASINA ve a\u015fa\u011f\u0131da d\u00f6k\u00fcm\u00fc yaz\u0131l\u0131 ( 2.920.000 ) lira bakiye temyiz ilam harc\u0131n\u0131n temyiz edenden al\u0131nmas\u0131na, 24.09.2003 g\u00fcn\u00fcnde oy\u00e7oklu\u011fu ile karar verildi.<\/em><\/p>\n<p><strong><em>KAR\u015eI OY YAZISI<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Dava konusu olayda sat\u0131c\u0131 taraf\u0131ndan g\u00f6nderilen ve vade fark\u0131 al\u0131naca\u011f\u0131 kayd\u0131n\u0131 i\u00e7eren mal faturalar\u0131 daval\u0131 al\u0131c\u0131 taraf\u0131ndan herhangi bir ihtiraz\u0131 kay\u0131t ileri s\u00fcr\u00fclmeden ticari defterlerine i\u015flenmi\u015ftir. Taraflar\u0131n s\u0131fat\u0131na nazaran davada uygulanmas\u0131 gereken \u0130\u0130K\u2019nun 84\u2019\u00fcnc\u00fc maddesinin ilk c\u00fcmlesi kanuna uygun olarak veya olmayarak\u00a0 tutulmu\u015f olan ticari defterlerin i\u00e7eri\u011finin\u00a0 sahibi aleyhine delil say\u0131laca\u011f\u0131 h\u00fckm\u00fcn\u00fc i\u00e7erdi\u011finden; an\u0131lan defter kay\u0131tlar\u0131n\u0131n daval\u0131 y\u00f6n\u00fcnden ba\u011flay\u0131c\u0131 oldu\u011funun kabul\u00fc gerekir. Yarg\u0131tay \u0130\u00e7tihatlar\u0131\u00a0 Birle\u015ftirme \u00a0Hukuk Genel Kurulu\u2019nun 27.6.2003 tarih ve E.200l\/1 ve K.2003\/l say\u0131l\u0131 \u0130\u00e7tihad\u0131 Birle\u015ftirmenin konusu sadece g\u00f6nderilen faturalar\u0131 8 g\u00fcn i\u00e7erisinde itiraz edilmeme ile ilgili bulundu\u011fundan ve ticari defterlere i\u015fleme olgusu nedeniyle bu olay an\u0131lan \u0130\u00e7tihad\u0131 Birle\u015ftirme Karar\u0131 kapsam\u0131ndan say\u0131lamayaca\u011f\u0131ndan direnme karar\u0131n\u0131n bozulmas\u0131 gerekir. Bu sebeple say\u0131n \u00e7o\u011funlu\u011fun g\u00f6r\u00fc\u015f\u00fcne kat\u0131lm\u0131yoruz.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><em>Yarg\u0131tay \u00a019. Hukuk Dairesi 03.04.1996 tarih 1995\/9587 E. Ve\u00a0<\/em><em>1996\/3388\u00a0<\/em><\/strong><em><strong>K.<\/strong>\u00a0say\u0131l\u0131 karar\u0131nda :<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 vekili, 29.5.1990 tarihli protokol ile daval\u0131dan sat\u0131n al\u0131nan P.D. 88 adl\u0131 makina ve aksam\u0131n\u0131n, daval\u0131 taraf\u0131ndan eksik teslim \u00a0edildi\u011fini, \u00a0bu nedenle makine\u00a0 bedeli olmak \u00fczere \u00a0daval\u0131ya \u00a0verilen \u00a0bonolardan 191.805.000,- TL.\u2019l\u0131k\u00a0<\/em><em>k\u0131sm\u0131n\u0131n bedelsiz kald\u0131\u011f\u0131 iddias\u0131 ile bor\u00e7lu olmad\u0131\u011f\u0131n\u0131n tes<\/em><em>bitini talep ve dava etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Daval\u0131 savunmas\u0131nda, davac\u0131n\u0131n protokolde ad\u0131 ge\u00e7en mallardan 6 adedini almaktan vazge\u00e7ti\u011fini,\u00a0 bu nedenle 4 par\u00e7a mal i\u00e7in fatura kesilip mallar\u0131n\u00a0 teslim edildi\u011fini, eksik teslimat bulunmad\u0131\u011f\u0131n\u0131\u00a0 beyan ederek davan\u0131n reddinin istemi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Mahkemece, 29.5.1990 tarihli protokol uyar\u0131nca teslim edilmesi gereken mallar\u0131n teslim edilmedi\u011fi ve ayr\u0131ca de\u011fi\u015fik mal teslimi bulundu\u011fu gerek\u00e7esiyle benimsenen bilirki\u015fi raporlar\u0131na g\u00f6re, davac\u0131n\u0131n 106.000.000,- TL. bor\u00e7lu olmad\u0131\u011f\u0131na karar verilmi\u015f, h\u00fck\u00fcm daval\u0131 vekilince temyiz edilmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131, \u00a0taraf \u00a0dava dilek\u00e7esinde\u00a0 sat\u0131n al\u0131nan \u00a0makine \u00a0ve par\u00e7alar\u0131n\u0131n eksik teslim edildi\u011fini iddia etmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 taraf\u0131n, sat\u0131m konusu NTV 250 kodlu par\u00e7an\u0131n teslimine ili\u015fkin anla\u015fma varken NTV 160 kodlu par\u00e7an\u0131n teslim edildi\u011fi ve bu itibarla par\u00e7alar\u0131n de\u011feri aras\u0131ndaki fark kadar bor\u00e7lu\u00a0 olmad\u0131\u011f\u0131n\u0131n \u00a0tesbitini \u00a0talep etmedi\u011fi \u00a0g\u00f6zetilmeden, \u00a0daval\u0131\u00a0 aleyhine \u00a0olu\u015fan miktar \u00a0y\u00f6n\u00fcnden davac\u0131n\u0131n bor\u00e7lu olmad\u0131\u011f\u0131n\u0131n\u00a0 tesbiti y\u00f6n\u00fcnde h\u00fck\u00fcm kurulmas\u0131 HUMK\u2019un 74. maddesine ayk\u0131r\u0131d\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00d6te yandan 29.5.1990 tarihli protokol ile makina ve 9 adet par\u00e7an\u0131n \u00a0de\u011feri\u00a0 400.000.000,- TL. \u00a0olarak \u00a0belirlenmi\u015f ve daval\u0131 makina ve 3 adet par\u00e7as\u0131na ili\u015fkin 25.12.1990 tarihli faturas\u0131nda 386.400.000,- TL. de\u011fer bildirmi\u015ftir. Bu faturaya davac\u0131 taraf\u0131ndan s\u00fcresinde \u00a0itirazda bulunulmam\u0131\u015f olmas\u0131na g\u00f6re,\u00a0 fatura \u00a0TTK\u2019n\u0131n 23. maddesi h\u00fckm\u00fcne \u00a0g\u00f6re \u00a0davac\u0131y\u0131 \u00a0ba\u011flar. \u00a0Protokolde bahsi ge\u00e7en\u00a0<\/em><em>50.000.000,- TL\u2019n\u0131n daval\u0131ya pe\u015finen \u00f6denmi\u015f oldu\u011funun kabul\u00fc ile davac\u0131n\u0131n daval\u0131ya 13.600.000,- TL.\u00a0 bor\u00e7lu olmad\u0131\u011f\u0131na karar verilmek gerekirken, yaz\u0131l\u0131 oldu\u011fu \u015fekilde h\u00fck\u00fcm kurulmas\u0131 isabetsizdir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>SONU\u00c7:<\/strong>\u00a0Yukar\u0131da a\u00e7\u0131klanan nedenlerle h\u00fckm\u00fcn temyiz eden daval\u0131 yarar\u0131na BOZULMASINA, ( ) ( 3.4.1996 )<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00d6nemli nokta \u015fudur ki; al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131nda olu\u015fan ticari ili\u015fki sonucunda d\u00fczenlenen faturan\u0131n bu ili\u015fkinin \u015fartlar\u0131na uygun olup olmas\u0131 durumudur. Uygunluk mevcutsa\u00a0<\/em><em>ve yasaya g\u00f6re, itiraz\u00a0 s\u00fcresi olan sekiz g\u00fcn i\u00e7inde itiraz edilmeyen fatura i\u00e7eri\u011fi kabul edilmi\u015f olmaktad\u0131r. Al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131nda mevcut s\u00f6zl\u00fc ya da yaz\u0131l\u0131 s\u00f6zle\u015fmeye ayk\u0131r\u0131 olarak d\u00fczenlenen bir faturaya sekiz g\u00fcn i\u00e7inde itiraz edilmemesi, \u00a0faturan\u0131n\u00a0 i\u00e7eri\u011finin \u00a0kabul edildi\u011fi anlam\u0131na gelmemektedir.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong><em>Yarg\u0131tay \u00a015. \u00a0Hukuk \u00a0Dairesi \u00a023.11.1992 tarih, \u00a01992\/4678 E. \u00a0Ve\u00a0<\/em><em>1992\/5448\u00a0<\/em><\/strong><em><strong>K. say\u0131l\u0131 karar\u0131<\/strong>\u00a0\u015fu \u015fekildedir<\/em>;<\/p>\n<p style=\"text-align: justify;\"><em>Taraflar aras\u0131ndaki davan\u0131n (Bart\u0131n Sulh Hukuk Mahkemesi) \u00f6nce g\u00f6r\u00fclerek mahkeme ilam\u0131nda belirtilen gerek\u00e7elere binaen verilen 27.2.1992 tarih ve 1156-150 say\u0131l\u0131 h\u00fckm\u00fcn temyizen \u00a0tetkiki daval\u0131 taraf\u0131ndan istenmi\u015f ve temyiz\u00a0 dilek\u00e7esinin s\u00fcresi i\u00e7inde verildi\u011fi anla\u015f\u0131lm\u0131\u015f olmakla dosyadaki ka\u011f\u0131tlar okundu, gere\u011fi konu\u015fulup d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>KARAR:<\/strong>\u00a01- Dosyadaki yaz\u0131lara, karar\u0131n dayand\u0131\u011f\u0131 delillerle gerektirici sebeplere ve delillerin takdirinde bir isabetsizlik bulunmamas\u0131na g\u00f6re, daval\u0131n\u0131n a\u015fa\u011f\u0131daki bendin kapsam\u0131 d\u0131\u015f\u0131nda kalan sair temyiz itirazlar\u0131n\u0131n reddi gerekmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>2- Daval\u0131 davaya cevap vermedi\u011fi, duru\u015fmaya da gelmedi- \u011fi i\u00e7in usul h\u00fck\u00fcmlerine g\u00f6re davay\u0131 inkar etmi\u015f say\u0131lmaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>Davac\u0131 vekili iddias\u0131 ile ilgili olarak yap\u0131lan i\u015fe ait 1.10.1991 tarihli fatura ibraz etmi\u015f ise de, bunu\u00a0 daval\u0131ya usul\u00fcne uygun olarak \u00a0tebli\u011f \u00a0edilip edilmedi\u011fi ve bu suretle \u00a0m\u00fcnderecat\u0131n\u0131n kesinle\u015fip kesinle\u015fmedi\u011fi hususu\u00a0 ara\u015ft\u0131r\u0131lmam\u0131\u015ft\u0131r. Fatura \u00a0daval\u0131ya \u00a0tebli\u011f \u00a0edilmi\u015f \u00a0ve sekiz\u00a0 g\u00fcn i\u00e7erisinde itirazda bulunmam\u0131\u015fsa TTK\u2019n\u0131n 23\/2. maddesi uyar\u0131nca m\u00fcnderecat\u0131n\u0131 kabul etmi\u015f say\u0131l\u0131r. Ancak bu \u00a0durum\u00a0\u00a0 sadece \u00a0faturada\u00a0 \u00a0belirtilen miktarlar\u0131n kesinle\u015fmesi sonucunu do\u011furur, yoksa\u00a0 i\u015fin \u00a0de yap\u0131lm\u0131\u015f oldu\u011funun kabul\u00fcn\u00fc \u00a0gerektirmez. Uyu\u015fmazl\u0131k olmas\u0131 halinde \u00a0i\u015fin\u00a0 yap\u0131ld\u0131\u011f\u0131n\u0131n kan\u0131tlanmas\u0131 gerekir. Fatura daval\u0131ya tebli\u011f edilmemi\u015f ise kesinle\u015fmesi s\u00f6z konusu olamayaca\u011f\u0131ndan nazara al\u0131nmas\u0131 da m\u00fcmk\u00fcn de\u011fildir. Bu durumda davac\u0131n\u0131n yapt\u0131\u011f\u0131n\u0131 iddia etti\u011fi \u00e7ama\u015f\u0131r makinas\u0131 tamir ve bak\u0131m\u0131 ile ilgili varsa di\u011fer delillerinin\u00a0 ibraz ettirilerek bu konuda uzman olan kimseler aras\u0131nda se\u00e7ilecek bir bilirki\u015fi \u00a0marifetiyle \u00a0inceleme \u00a0yapt\u0131r\u0131larak \u00a0BK.nun 366.<\/em><em>maddesindeki esaslar dairesinde alacak miktar\u0131 bulunarak sonuca uygun bir karar verilmesi \u00a0gerekirken eksik inceleme ile yaz\u0131l\u0131 \u015fekilde karar verilmesi do\u011fru g\u00f6r\u00fclmemi\u015f olup h\u00fckm\u00fcn bozulmas\u0131 gerekmi\u015ftir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>SONU\u00c7:<\/strong>\u00a0Yukar\u0131da 1 nolu bentte yaz\u0131l\u0131 sebeplerle daval\u0131n\u0131n di\u011fer temyiz itirazlar\u0131n\u0131n\u00a0 reddine, 2 numaral\u0131 bentte a\u00e7\u0131klanan nedenlerle h\u00fckm\u00fcn daval\u0131 yarar\u0131na (BOZULMASINA), istek halinde \u00f6dedi\u011fi temyiz \u00a0pe\u015fin harc\u0131n\u0131n\u00a0 temyiz eden daval\u0131ya geri verilmesine, 23.11.1992 g\u00fcn\u00fcnde oybirli\u011fiyle karar verildi.<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Faturan\u0131n bir ba\u015fka boyutu da k\u0131saca de\u011finmek gerekirse; bir mal ya da hizmet tesliminde bulunmu\u015f olan taraf\u0131n d\u00fczenleyece\u011fi faturan\u0131n, d\u00fczenleyenin yasal defterlerine kayd\u0131 ile ilgili usuller Vergi Usul Kanununda d\u00fczenlenmi\u015ftir. D\u00fczenlenen bir faturan\u0131n, d\u00fczenleyenin defterlerine yasal h\u00fck\u00fcmler \u00e7er\u00e7evesinde kay\u0131t edilmesi zorunludur. Bu husus Vergi Usul Kanunu\u2019nun 219 . maddesinde \u015fu \u015fekilde ifade edilmi\u015ftir :<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>\u201cMuameleler defterlere zaman\u0131nda kaydedilir. \u015e\u00f6yleki:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>a) Muamelelerin i\u015fin hacmine ve icab\u0131na uygun olarak mu<\/em><em>hasebenin intizam ve vuzuhunu bozmayacak\u00a0<\/em><em>bir zaman zarf\u0131nda kaydedilmesi \u015fartt\u0131r. Bu gibi kay\u0131tlar\u0131n on g\u00fcnden fazla geciktirilmesi caiz de\u011fildir.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>b) Kay\u0131tlar\u0131n\u0131 devaml\u0131 olarak muhasebe fi\u015fleri, primanota ve bordro gibi yetkili amirlerin imza ve\u00a0<\/em><em>paraf\u0131n\u0131 ta\u015f\u0131yan mazbut vesikalara dayanarak y\u00fcr\u00fcten m\u00fcesseselerde, muamelelerin bunlara i\u015flenmesi, deftere\u00a0<\/em><em>i\u015flenmesi h\u00fckm\u00fcndedir. Ancak bu kay\u0131tlar, muamelelerin esas defterlere 45 g\u00fcnden daha ge\u00e7 intikal ettirilmesine cevap vermez.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>c) G\u00fcnl\u00fck kasa, g\u00fcnl\u00fck, parakende sat\u0131\u015f ve has\u0131lat defterle<\/em><em>ri ile serbest meslek kazan\u00e7 defterine muameleler g\u00fcn\u00fc g\u00fcn\u00fcne kaydedilir.\u201d<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">=========================<\/p>\n<p style=\"text-align: justify;\"><em>1\u00a0 \u00a0O\u011fuz K\u00fcr\u015fat \u00dcnal, T\u00fcrk Hukukunda Fatura Kavram\u0131 ve Hukuki Mahiyeti syf. 3-4, Gazi\u00a0\u00dcniversitesi Hukuk Fak\u00fcltesi Dergisi &#8211;\u00a0<a href=\"http:\/\/webftp.gazi.edu.tr\/hukuk\/dergi\/1_2_4.pdf\" target=\"_blank\" rel=\"external nofollow noopener noreferrer\">http:\/\/webftp.gazi.edu.tr\/hukuk\/dergi\/1_2_4.pdf<\/a><\/em><\/p>\n<p style=\"text-align: justify;\"><em>2\u00a0 \u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nda halen bu kavramlar\u0131 d\u00fczenleyen bir madde bulunmamaktad\u0131r.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>3\u00a0 \u00a0M\u00fclga 6762 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu 23. Madde ile herhangi bir de\u011fi\u015fiklik yoktur.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>4\u00a0 \u00a0O\u011fuz K\u00fcr\u015fat \u00dcnal, T\u00fcrk Hukukunda Fatura Kavram\u0131 ve Hukuki Mahiyeti syf.9-10, Gazi\u00a0\u00dcniversitesi Hukuk Fak\u00fcltesi Dergisi &#8211;\u00a0<a href=\"http:\/\/webftp.gazi.edu.tr\/hukuk\/dergi\/1_2_4.pdf\" target=\"_blank\" rel=\"external nofollow noopener noreferrer\">http:\/\/webftp.gazi.edu.tr\/hukuk\/dergi\/1_2_4.pdf<\/a><\/em><\/p>\n<p style=\"text-align: justify;\"><em>5\u00a0 \u00a0\u201cYrd. Do\u00e7. Dr. \u00d6zg\u00fcr Biyan T\u00fcrk Vergi Hukukunda Belge D\u00fczeni ve \u0130spat : Ele\u015ftiriler ve\u00a0\u00d6neriler syf.37<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fatura akdin \u015fartlar\u0131n\u0131 tespit eden de\u011fil, tespit edilmi\u015f olan \u015fartlar\u0131n bir k\u0131sm\u0131n\u0131 g\u00f6steren ve bunlar\u0131 belirli \u015fartlarda tevsik eden bir belgedir. YARGITAY\u00a0KARARLARI\u00a0I\u015eI\u011eINDA \u00a0FATURANIN\u00a0\u0130SPAT \u00a0A\u00c7ISINDAN \u00a0\u0130NCELENMES\u0130\u00a0 Fatura,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":131,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[11,24],"tags":[],"class_list":["post-1802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-icra-iflas-hukuku","category-makaleler"],"_links":{"self":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts\/1802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/comments?post=1802"}],"version-history":[{"count":0,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts\/1802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/media\/131"}],"wp:attachment":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/media?parent=1802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/categories?post=1802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/tags?post=1802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}