{"id":1706,"date":"2025-11-27T13:42:11","date_gmt":"2025-11-27T10:42:11","guid":{"rendered":"https:\/\/www.icrarehberi.com\/?p=1706"},"modified":"2025-12-26T20:27:17","modified_gmt":"2025-12-26T17:27:17","slug":"mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir","status":"publish","type":"post","link":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/","title":{"rendered":"Yarg\u0131tay HGK&#8217;dan Kritik Ayr\u0131m: &#8220;Do\u011facak Alacak&#8221; M\u00fczekkere ile Haczedilemez"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0130cra ve \u0130flas Hukuku uygulamas\u0131nda alacakl\u0131lar\u0131n s\u0131kl\u0131kla ba\u015fvurdu\u011fu &#8220;kurumlara haciz yaz\u0131s\u0131 yazma&#8221; y\u00f6nteminde yap\u0131lan usul hatas\u0131, s\u0131ra cetvelindeki \u00f6nceli\u011fi yakt\u0131. Yarg\u0131tay HGK, 01.10.2025 tarihli karar\u0131yla, beklenen (m\u00fcstakbel) alacaklar\u0131n haczi i\u00e7in \u0130\u0130K 89. madde prosed\u00fcr\u00fcn\u00fcn zorunlu oldu\u011funu vurgulad\u0131.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Olay: KDV \u0130adesi \u0130\u00e7in Yanl\u0131\u015f Y\u00f6ntem Se\u00e7ildi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Somut uyu\u015fmazl\u0131kta, bir alacakl\u0131 bor\u00e7lunun vergi dairesinden alaca\u011f\u0131 KDV iadeleri \u00fczerine haciz koymak istedi. \u0130cra dosyas\u0131 \u00fczerinden Vergi Dairesine <strong>\u0130\u0130K&#8217;n\u0131n 78. maddesi kapsam\u0131nda standart bir haciz m\u00fczekkeresi<\/strong> g\u00f6nderildi. Yaz\u0131da <em>&#8220;bor\u00e7lunun do\u011fmu\u015f ve do\u011facak t\u00fcm istihkak ve KDV iadesi alacaklar\u0131na haciz konulmas\u0131&#8221;<\/em> talep edildi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak m\u00fczekkerenin kuruma ula\u015ft\u0131\u011f\u0131 tarihte bor\u00e7lunun hen\u00fcz tahakkuk etmi\u015f bir KDV iadesi alaca\u011f\u0131 bulunmuyordu. Alacak daha sonraki bir tarihte do\u011fdu. S\u0131ra cetveli yap\u0131l\u0131rken, bu alacakl\u0131 &#8220;Benim haciz tarihim eski&#8221; diyerek paray\u0131 almak istedi ancak di\u011fer alacakl\u0131lar duruma itiraz etti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">HGK: &#8220;M\u00fczekkere Anl\u0131k Durumu Kapsar, Gelece\u011fi De\u011fil&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dosyay\u0131 inceleyen Yarg\u0131tay Hukuk Genel Kurulu <strong>(2025\/590 K.)<\/strong>, yerel mahkemenin karar\u0131n\u0131 bozarak \u015fu teknik ayr\u0131ma dikkat \u00e7ekti:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Haciz \u0130hbarnamesi (\u0130\u0130K 89):<\/strong> Bor\u00e7lunun \u00fc\u00e7\u00fcnc\u00fc ki\u015fideki mevcut alacaklar\u0131n\u0131n yan\u0131 s\u0131ra, bor\u00e7 bitene kadar do\u011facak olan <strong>m\u00fcstakbel alacaklar\u0131<\/strong> da kapsar.<\/li>\n\n\n\n<li><strong>Haciz M\u00fczekkeresi (\u0130\u0130K 78):<\/strong> \u0130\u0130K 88. madde uyar\u0131nca menkul haczi h\u00fckm\u00fcndedir. Yaln\u0131zca m\u00fczekkerenin tebli\u011f edildi\u011fi anda <strong>fiilen mevcut olan<\/strong> alacaklar\u0131 yakalar.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">&#8220;Yaz\u0131ya &#8216;Do\u011facak&#8217; \u0130baresi Eklemek Kurtarmaz&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Karar\u0131n en \u00e7arp\u0131c\u0131 noktas\u0131 ise icra m\u00fcd\u00fcrl\u00fcklerindeki yayg\u0131n uygulamaya y\u00f6nelik oldu. Y\u00fcksek Mahkeme; m\u00fczekkereye <em>&#8220;do\u011facak alacaklar&#8221;<\/em> ibaresinin yaz\u0131lmas\u0131n\u0131n hukuki niteli\u011fi de\u011fi\u015ftirmeyece\u011fini belirtti. M\u00fczekkere tebli\u011f edildi\u011finde ortada bir alacak yoksa haciz i\u015flemi ger\u00e7ekle\u015fmemi\u015f say\u0131l\u0131r; m\u00fczekkerenin etkisi o an ile s\u0131n\u0131rl\u0131d\u0131r ve gelece\u011fe y\u00fcr\u00fcmez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sonu\u00e7: S\u0131ra Cetveli \u0130ptal Edildi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Olayda KDV iadesi alaca\u011f\u0131, haciz m\u00fczekkeresi tebli\u011f edildikten <strong>sonra<\/strong> do\u011fdu\u011fu i\u00e7in, m\u00fczekkere ile konulan haciz ge\u00e7ersiz say\u0131ld\u0131. \u0130\u0130K 89 prosed\u00fcr\u00fcn\u00fc i\u015fletmeyen alacakl\u0131, &#8220;Haczi ben daha \u00f6nce koydum&#8221; iddias\u0131n\u0131 kaybederek s\u0131ra cetvelindeki yerini yitirdi.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Karar K\u00fcnyesi<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mahkeme:<\/strong> Yarg\u0131tay Hukuk Genel Kurulu (HGK)<\/li>\n\n\n\n<li><strong>Tarih:<\/strong> 01.10.2025<\/li>\n\n\n\n<li><strong>Esas No:<\/strong> 2024\/6-437<\/li>\n\n\n\n<li><strong>Karar No:<\/strong> 2025\/590<\/li>\n\n\n\n<li><strong>Konu:<\/strong> M\u00fcstakbel Alacaklar\u0131n Haczi \/ \u0130\u0130K 78 ve 89 Ayr\u0131m\u0131 \/ KDV \u0130adesi Haczi<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Yarg\u0131tay Hukuk Genel Kurulu&#8217;nun (HGK) son karar\u0131 \u0131\u015f\u0131\u011f\u0131nda, uygulamada en \u00e7ok kar\u0131\u015ft\u0131r\u0131lan iki kurumun <strong>(Haciz M\u00fczekkeresi vs. Haciz \u0130hbarnamesi)<\/strong> teknik kar\u015f\u0131la\u015ft\u0131rmas\u0131n\u0131 ve s\u0131ra cetveline itiraz yollar\u0131n\u0131 a\u015fa\u011f\u0131da detayl\u0131ca haz\u0131rlad\u0131m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Haciz M\u00fczekkeresi (\u0130\u0130K m.78) ile Haciz \u0130hbarnamesi (\u0130\u0130K m.89) Farklar\u0131<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">HGK karar\u0131nda da belirtildi\u011fi \u00fczere, bu iki i\u015flem ayn\u0131 sonucu hedeflese de (\u00fc\u00e7\u00fcnc\u00fc ki\u015fi elindeki mal\u0131\/paray\u0131 haczetmek), hukuki nitelikleri ve sonu\u00e7lar\u0131 tamamen farkl\u0131d\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Kar\u015f\u0131la\u015ft\u0131rma Kriteri<\/strong><\/td><td><strong>Haciz M\u00fczekkeresi (\u0130\u0130K m.78)<\/strong><\/td><td><strong>Haciz \u0130hbarnamesi (\u0130\u0130K m.89)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Hukuki Dayanak<\/strong><\/td><td>\u0130\u0130K Madde 78 ve 88 (Menkul Haczi H\u00fckm\u00fcndedir).<\/td><td>\u0130\u0130K Madde 89 (\u00dc\u00e7\u00fcnc\u00fc \u015eah\u0131slardaki Alacak Haczi).<\/td><\/tr><tr><td><strong>M\u00fcstakbel (Do\u011facak) Alacaklar<\/strong><\/td><td><strong>Kapsamaz.<\/strong> Sadece m\u00fczekkerenin tebli\u011f edildi\u011fi <strong>&#8220;o an&#8221;<\/strong> mevcut olan paray\u0131 yakalar. Gelece\u011fe y\u00fcr\u00fcmez.<\/td><td><strong>Kapsar.<\/strong> Bor\u00e7lu ile 3. ki\u015fi aras\u0131nda s\u00fcregelen bir hukuki ili\u015fki (kira, cari hesap vb.) varsa, do\u011facak alacaklar da haczedilir.<\/td><\/tr><tr><td><strong>\u00dc\u00e7\u00fcnc\u00fc Ki\u015finin Sorumlulu\u011fu<\/strong><\/td><td>\u00dc\u00e7\u00fcnc\u00fc ki\u015fi cevap vermezse veya &#8220;bor\u00e7 yok&#8221; derse s\u00fcre\u00e7 t\u0131kan\u0131r. Bor\u00e7lu say\u0131lmaz, zimmetinde say\u0131lmaz.<\/td><td>\u00dc\u00e7\u00fcnc\u00fc ki\u015fi 7 g\u00fcn i\u00e7inde itiraz etmezse bor\u00e7 <strong>zimmetinde say\u0131l\u0131r<\/strong> ve paray\u0131 \u00f6demek zorunda kal\u0131r.<\/td><\/tr><tr><td><strong>Prosed\u00fcr<\/strong><\/td><td>Genellikle tek bir yaz\u0131 (m\u00fczekkere) ile i\u015flem yap\u0131l\u0131r.<\/td><td>3 a\u015famal\u0131 bir prosed\u00fcrd\u00fcr (1., 2. ve 3. Haciz \u0130hbarnamesi).<\/td><\/tr><tr><td><strong>Cevap Vermeme Sonucu<\/strong><\/td><td>\u0130\u0130K m.367 uyar\u0131nca sadece disiplin\/cezai sorumluluk do\u011fabilir (ger\u00e7e\u011fe ayk\u0131r\u0131 beyan vb.) ancak borcu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmaz.<\/td><td>S\u00fcresinde itiraz edilmezse, bor\u00e7 3. ki\u015finin kendi borcu haline gelir ve ona cebri icra uygulan\u0131r.<\/td><\/tr><tr><td><strong>Uygulama Alan\u0131 \u00d6rne\u011fi<\/strong><\/td><td>Banka hesab\u0131ndaki <strong>mevcut<\/strong> bakiye, fiili olarak depoda duran mal.<\/td><td>M\u00fcteahhidin hak edi\u015fleri, kira gelirleri, cari hesap alacaklar\u0131, <strong>maa\u015flar<\/strong>*.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Not: Maa\u015f hacizleri \u0130\u0130K 355. maddeye g\u00f6re yaz\u0131lsa da niteli\u011fi gere\u011fi i\u015fleyecek aylar\u0131 kapsad\u0131\u011f\u0131ndan \u0130\u0130K 89 mant\u0131\u011f\u0131na benzer s\u00fcrekli bir kesinti yarat\u0131r; ancak teknik olarak \u0130\u0130K 89 prosed\u00fcr\u00fc (1-2-3 ihbarname) uygulanmaz.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. S\u0131ra Cetveline \u0130tiraz ve \u015eikayet S\u00fcreleri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Hacizler konuldu, paralar tahsil edildi ancak para t\u00fcm alacakl\u0131lara yetmedi\u011fi i\u00e7in \u0130cra M\u00fcd\u00fcr\u00fc bir <strong>S\u0131ra Cetveli<\/strong> yapt\u0131. Bu cetvele kar\u015f\u0131 ba\u015fvurulacak iki temel yol ve s\u00fcreleri \u015funlard\u0131r:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A) S\u0131ra Cetveline \u015eikayet (Usul Y\u00f6n\u00fcnden)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Alacakl\u0131, kendi s\u0131ras\u0131na, di\u011fer alacakl\u0131n\u0131n s\u0131ras\u0131na veya hukuksal nitelendirmeye (\u00f6rne\u011fin; &#8220;bu alacak imtiyazl\u0131 de\u011fildir&#8221;, &#8220;ilk haciz benimdir&#8221;) itiraz ediyorsa bu yola ba\u015fvurur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00f6revli Mahkeme:<\/strong> \u0130cra Hukuk Mahkemesi.<\/li>\n\n\n\n<li><strong>S\u00fcre:<\/strong> S\u0131ra cetvelinin tebli\u011finden itibaren <strong>7 g\u00fcnd\u00fcr<\/strong>.<\/li>\n\n\n\n<li><strong>Konu:<\/strong> Sadece icra hukuku kurallar\u0131na ayk\u0131r\u0131l\u0131k (Haciz tarihinin yanl\u0131\u015f yaz\u0131lmas\u0131, 100. madde malumat\u0131n\u0131n hatal\u0131 olmas\u0131, vekalet \u00fccreti hesap hatas\u0131 vb.).<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong> \u015eikayet kabul edilirse s\u0131ra cetveli iptal edilir, \u0130cra M\u00fcd\u00fcr\u00fc yeniden cetvel d\u00fczenler.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B) S\u0131ra Cetveline \u0130tiraz Davas\u0131 (Esas Y\u00f6n\u00fcnden)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Alacakl\u0131, listedeki di\u011fer bir alacakl\u0131n\u0131n alaca\u011f\u0131n\u0131n <strong>ger\u00e7ekte olmad\u0131\u011f\u0131n\u0131<\/strong>, <strong>muvazaal\u0131 (dan\u0131\u015f\u0131kl\u0131) oldu\u011funu<\/strong> veya <strong>miktar\u0131n\u0131n \u015fi\u015firildi\u011fini<\/strong> iddia ediyorsa bu yola ba\u015fvurur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00f6revli Mahkeme:<\/strong> Genel Mahkemeler (Asliye Hukuk veya Asliye Ticaret Mahkemesi).<\/li>\n\n\n\n<li><strong>S\u00fcre:<\/strong> S\u0131ra cetvelinin tebli\u011finden itibaren <strong>7 g\u00fcnd\u00fcr<\/strong>.<\/li>\n\n\n\n<li><strong>Konu:<\/strong> Maddi hukuk anlam\u0131nda alaca\u011f\u0131n varl\u0131\u011f\u0131 ve miktar\u0131. (\u00d6rn: &#8220;Bor\u00e7lu, arkada\u015f\u0131na sahte senet verip beni ge\u00e7meye \u00e7al\u0131\u015f\u0131yor.&#8221;)<\/li>\n\n\n\n<li><strong>\u00d6nemli Detay:<\/strong> E\u011fer davac\u0131 davay\u0131 kazan\u0131rsa, daval\u0131ya (sahte alacakl\u0131ya) ayr\u0131lan paydan, \u00f6nce davac\u0131 alaca\u011f\u0131n\u0131 al\u0131r; artan para olursa daval\u0131ya veya s\u0131radaki di\u011ferlerine verilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6zetle:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kuruma &#8220;Haciz yaz\u0131s\u0131&#8221; yazarken:<\/strong> Alacak ileride do\u011facaksa (hak edi\u015f vb.) mutlaka <strong>\u0130\u0130K 89<\/strong> prosed\u00fcr\u00fcn\u00fc i\u015fletin.<\/li>\n\n\n\n<li><strong>S\u0131ra cetveli geldi\u011finde:<\/strong> Sadece s\u0131ralama hatas\u0131 varsa <strong>\u0130cra Mahkemesine<\/strong>, alaca\u011f\u0131n kendisine (sahteli\u011fine) itiraz edecekseniz <strong>Genel Mahkemeye<\/strong> 7 g\u00fcn i\u00e7inde gidin.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Karar\u0131n \u00d6zeti:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Haciz ihbarnamesi ile bor\u00e7lunun bor\u00e7lusu konumundaki \u00fc\u00e7\u00fcnc\u00fc ki\u015finin elinde o anda bulunan mal, alacak ve di\u011fer haklar\u0131n haczedilmesi m\u00fcmk\u00fcn oldu\u011fu gibi, borcun tamamen \u00f6denmesine kadar ge\u00e7ecek s\u00fcrede \u00fc\u00e7\u00fcnc\u00fc ki\u015fi nezdinde olu\u015facak alacaklar\u0131n da haczine olanak tan\u0131nm\u0131\u015ft\u0131r, ancak \u00fc\u00e7\u00fcnc\u00fc ki\u015filerdeki hak ve alacaklar\u0131n haczedilmesine ili\u015fkin&nbsp;<strong>\u0130\u0130K&#8217;n\u0131n 89. maddesinde d\u00fczenlenen yola ba\u015fvurulmadan \u0130\u0130K&#8217;n\u0131n 78. maddesi kapsam\u0131na haciz m\u00fczekkeresiyle konulan haciz ayn\u0131 Kanun&#8217;un 88. maddesi kapsam\u0131nda menkul haczi olarak nitelendirilebilir ve ancak mevcut bir hak ve alacak \u00fczerine konulabilir.<\/strong>&nbsp;Haciz m\u00fczekkeresinin tebli\u011finden sonraki bir tarihte alaca\u011f\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015fide bulunmas\u0131n\u0131n \u00f6nemi bulunmamaktad\u0131r. Bu nedenle<strong>&nbsp;\u00fc\u00e7\u00fcnc\u00fc ki\u015fi nezdindeki m\u00fcstakbel (beklenen ya da do\u011facak)&nbsp; alacaklar\u0131n \u0130\u0130K&#8217;n\u0131n 78. maddesi kapsam\u0131nda haciz m\u00fczekkeresi yaz\u0131lmas\u0131 suretiyle haczi m\u00fcmk\u00fcn de\u011fildir.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda somut olay de\u011ferlendirildi\u011finde;&nbsp;<strong>bor\u00e7lunun \u00fc\u00e7\u00fcnc\u00fc ki\u015fideki do\u011fmas\u0131 muhtemel alaca\u011f\u0131 olan KDV iadesi alaca\u011f\u0131na<\/strong>, \u015fik\u00e2yet olunan ve bedelin tamam\u0131n\u0131n s\u0131ra cetvelinde isabet etti\u011fi anla\u015f\u0131lan H. K.&#8217;nun alacakl\u0131 oldu\u011fu&nbsp;<strong>icra dosyalar\u0131nda \u0130\u0130K&#8217;n\u0131n 89. maddesine g\u00f6re haciz m\u00fczekkeresi&nbsp; g\u00f6nderilmedi\u011fi<\/strong>, &#8220;&#8230;do\u011fmu\u015f, do\u011facak t\u00fcm istihkak bedellerine, t\u00fcm hak edi\u015f bedellerine, alaca\u011f\u0131 t\u00fcm KDV iadesi bedellerine&#8230;&#8221; ibaresinin yaz\u0131lmas\u0131n\u0131n yeterli olmad\u0131\u011f\u0131, g\u00f6nderilen yaz\u0131n\u0131n&nbsp;<strong>\u0130\u0130K&#8217;n\u0131n 78. maddesi kapsam\u0131nda haciz m\u00fczekkeresi oldu\u011fu<\/strong>, s\u00f6z konusu&nbsp;<strong>haciz m\u00fczekkeresi de \u0130\u0130K&#8217;n\u0131n 88. maddesi uyar\u0131nca menkul haczi olarak nitelendirildi\u011finde ancak mevcut bir alacak ge\u00e7erli olaca\u011f\u0131<\/strong>, \u00fc\u00e7\u00fcnc\u00fc ki\u015fi nezdinde do\u011facak&nbsp;<strong>m\u00fcstakbel alacak i\u00e7in sonu\u00e7 do\u011furmayaca\u011f\u0131<\/strong>, bor\u00e7lunun KDV iadesi alaca\u011f\u0131n\u0131n,&nbsp;<strong>\u015fik\u00e2yet olunan\u0131n alacakl\u0131 oldu\u011fu icra dosyalar\u0131ndan \u0130\u0130K&#8217;n\u0131n 78. maddesine g\u00f6re yaz\u0131lan haciz m\u00fczekkeresinden sonra do\u011fdu\u011fu,&nbsp; bu durumda \u015fik\u00e2yet olunan taraf\u0131ndan \u0130\u0130K&#8217;n\u0131n 89. maddesi uyar\u0131nca usul\u00fcne uygun haciz konuldu\u011fundan s\u00f6z edilemeyece\u011finden s\u0131ra cetvelinin iptaline karar verilmesi gerekirken<\/strong>&nbsp;talebin reddedilmesi yerinde de\u011fildir. (<strong>Yarg\u0131tay HGK T:01.10.2025, E:2024\/6-437, K:2025\/590<\/strong>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yarg\u0131tay Hukuk Genel Kurulu, icra hukukunda &#8220;M\u00fczekkere&#8221; (\u0130\u0130K m.78) ile &#8220;Haciz \u0130hbarnamesi&#8221; (\u0130\u0130K m.89) aras\u0131ndaki hayati fark\u0131 belirleyen emsal bir karara imza att\u0131. Kurul; bor\u00e7lunun \u00fc\u00e7\u00fcnc\u00fc ki\u015filerdeki (\u00f6rne\u011fin vergi dairesindeki) hen\u00fcz do\u011fmam\u0131\u015f, &#8220;m\u00fcstakbel&#8221; alacaklar\u0131n\u0131n standart haciz m\u00fczekkeresi ile haczedilemeyece\u011fine, &#8220;do\u011facak alacaklar&#8221; ibaresi yaz\u0131lsa dahi bunun sonu\u00e7 do\u011furmayaca\u011f\u0131na h\u00fckmetti.<\/p>\n","protected":false},"author":1,"featured_media":851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[257],"class_list":["post-1706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haciz","tag-surmanset"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Yarg\u0131tay HGK&#039;dan Kritik Ayr\u0131m: &quot;Do\u011facak Alacak&quot; M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yarg\u0131tay HGK&#039;dan Kritik Ayr\u0131m: &quot;Do\u011facak Alacak&quot; M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi\" \/>\n<meta property=\"og:description\" content=\"Yarg\u0131tay Hukuk Genel Kurulu, icra hukukunda &quot;M\u00fczekkere&quot; (\u0130\u0130K m.78) ile &quot;Haciz \u0130hbarnamesi&quot; (\u0130\u0130K m.89) aras\u0131ndaki hayati fark\u0131 belirleyen emsal bir karara imza att\u0131. Kurul; bor\u00e7lunun \u00fc\u00e7\u00fcnc\u00fc ki\u015filerdeki (\u00f6rne\u011fin vergi dairesindeki) hen\u00fcz do\u011fmam\u0131\u015f, &quot;m\u00fcstakbel&quot; alacaklar\u0131n\u0131n standart haciz m\u00fczekkeresi ile haczedilemeyece\u011fine, &quot;do\u011facak alacaklar&quot; ibaresi yaz\u0131lsa dahi bunun sonu\u00e7 do\u011furmayaca\u011f\u0131na h\u00fckmetti.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0130cra Rehberi\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-27T10:42:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-26T17:27:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"icrarehberi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"icrarehberi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/\"},\"author\":{\"name\":\"icrarehberi\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/#\\\/schema\\\/person\\\/935dd6246a1504e8c17623a653636439\"},\"headline\":\"Yarg\u0131tay HGK&#8217;dan Kritik Ayr\u0131m: &#8220;Do\u011facak Alacak&#8221; M\u00fczekkere ile Haczedilemez\",\"datePublished\":\"2025-11-27T10:42:11+00:00\",\"dateModified\":\"2025-12-26T17:27:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/\"},\"wordCount\":1460,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.icrarehberi.com\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/1.jpg\",\"keywords\":[\"s\u00fcrman\u015fet\"],\"articleSection\":[\"Haciz &amp; Muhafaza\"],\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/\",\"url\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/\",\"name\":\"Yarg\u0131tay HGK'dan Kritik Ayr\u0131m: \\\"Do\u011facak Alacak\\\" M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.icrarehberi.com\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/1.jpg\",\"datePublished\":\"2025-11-27T10:42:11+00:00\",\"dateModified\":\"2025-12-26T17:27:17+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/#\\\/schema\\\/person\\\/935dd6246a1504e8c17623a653636439\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.icrarehberi.com\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.icrarehberi.com\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/1.jpg\",\"width\":1024,\"height\":576},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/2025\\\/11\\\/27\\\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\\\/\\\/www.icrarehberi.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yarg\u0131tay HGK&#8217;dan Kritik Ayr\u0131m: &#8220;Do\u011facak Alacak&#8221; M\u00fczekkere ile Haczedilemez\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/#website\",\"url\":\"https:\\\/\\\/www.icrarehberi.com\\\/\",\"name\":\"\u0130cra Rehberi\",\"description\":\"Takipten Tahsilata, Her\u015fey Burada.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.icrarehberi.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.icrarehberi.com\\\/#\\\/schema\\\/person\\\/935dd6246a1504e8c17623a653636439\",\"name\":\"icrarehberi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g\",\"caption\":\"icrarehberi\"},\"sameAs\":[\"https:\\\/\\\/www.icrarehberi.com\"],\"url\":\"https:\\\/\\\/www.icrarehberi.com\\\/index.php\\\/author\\\/icrarehberi\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yarg\u0131tay HGK'dan Kritik Ayr\u0131m: \"Do\u011facak Alacak\" M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/","og_locale":"tr_TR","og_type":"article","og_title":"Yarg\u0131tay HGK'dan Kritik Ayr\u0131m: \"Do\u011facak Alacak\" M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi","og_description":"Yarg\u0131tay Hukuk Genel Kurulu, icra hukukunda \"M\u00fczekkere\" (\u0130\u0130K m.78) ile \"Haciz \u0130hbarnamesi\" (\u0130\u0130K m.89) aras\u0131ndaki hayati fark\u0131 belirleyen emsal bir karara imza att\u0131. Kurul; bor\u00e7lunun \u00fc\u00e7\u00fcnc\u00fc ki\u015filerdeki (\u00f6rne\u011fin vergi dairesindeki) hen\u00fcz do\u011fmam\u0131\u015f, \"m\u00fcstakbel\" alacaklar\u0131n\u0131n standart haciz m\u00fczekkeresi ile haczedilemeyece\u011fine, \"do\u011facak alacaklar\" ibaresi yaz\u0131lsa dahi bunun sonu\u00e7 do\u011furmayaca\u011f\u0131na h\u00fckmetti.","og_url":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/","og_site_name":"\u0130cra Rehberi","article_published_time":"2025-11-27T10:42:11+00:00","article_modified_time":"2025-12-26T17:27:17+00:00","og_image":[{"width":1024,"height":576,"url":"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg","type":"image\/jpeg"}],"author":"icrarehberi","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"icrarehberi","Tahmini okuma s\u00fcresi":"7 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#article","isPartOf":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/"},"author":{"name":"icrarehberi","@id":"https:\/\/www.icrarehberi.com\/#\/schema\/person\/935dd6246a1504e8c17623a653636439"},"headline":"Yarg\u0131tay HGK&#8217;dan Kritik Ayr\u0131m: &#8220;Do\u011facak Alacak&#8221; M\u00fczekkere ile Haczedilemez","datePublished":"2025-11-27T10:42:11+00:00","dateModified":"2025-12-26T17:27:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/"},"wordCount":1460,"commentCount":0,"image":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#primaryimage"},"thumbnailUrl":"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg","keywords":["s\u00fcrman\u015fet"],"articleSection":["Haciz &amp; Muhafaza"],"inLanguage":"tr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/","url":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/","name":"Yarg\u0131tay HGK'dan Kritik Ayr\u0131m: \"Do\u011facak Alacak\" M\u00fczekkere ile Haczedilemez - \u0130cra Rehberi","isPartOf":{"@id":"https:\/\/www.icrarehberi.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#primaryimage"},"image":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#primaryimage"},"thumbnailUrl":"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg","datePublished":"2025-11-27T10:42:11+00:00","dateModified":"2025-12-26T17:27:17+00:00","author":{"@id":"https:\/\/www.icrarehberi.com\/#\/schema\/person\/935dd6246a1504e8c17623a653636439"},"breadcrumb":{"@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#primaryimage","url":"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg","contentUrl":"https:\/\/www.icrarehberi.com\/wp-content\/uploads\/2025\/06\/1.jpg","width":1024,"height":576},{"@type":"BreadcrumbList","@id":"https:\/\/www.icrarehberi.com\/index.php\/2025\/11\/27\/mustakbel-alacaklarin-haczi-iik-m-78e-gore-degil-iik-m-89a-gore-yapilir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/www.icrarehberi.com\/"},{"@type":"ListItem","position":2,"name":"Yarg\u0131tay HGK&#8217;dan Kritik Ayr\u0131m: &#8220;Do\u011facak Alacak&#8221; M\u00fczekkere ile Haczedilemez"}]},{"@type":"WebSite","@id":"https:\/\/www.icrarehberi.com\/#website","url":"https:\/\/www.icrarehberi.com\/","name":"\u0130cra Rehberi","description":"Takipten Tahsilata, Her\u015fey Burada.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.icrarehberi.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/www.icrarehberi.com\/#\/schema\/person\/935dd6246a1504e8c17623a653636439","name":"icrarehberi","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b19ab5ee3a34468e3166ee8b15fa7366293afe45b2280763cc96f3acf6c318cf?s=96&d=mm&r=g","caption":"icrarehberi"},"sameAs":["https:\/\/www.icrarehberi.com"],"url":"https:\/\/www.icrarehberi.com\/index.php\/author\/icrarehberi\/"}]}},"_links":{"self":[{"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/posts\/1706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/comments?post=1706"}],"version-history":[{"count":2,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/posts\/1706\/revisions"}],"predecessor-version":[{"id":1812,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/posts\/1706\/revisions\/1812"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/media\/851"}],"wp:attachment":[{"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/media?parent=1706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/categories?post=1706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icrarehberi.com\/index.php\/wp-json\/wp\/v2\/tags?post=1706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}