{"id":887,"date":"2025-06-25T23:38:25","date_gmt":"2025-06-25T20:38:25","guid":{"rendered":"https:\/\/www.icrarehberi.com\/?p=887"},"modified":"2025-06-25T23:38:27","modified_gmt":"2025-06-25T20:38:27","slug":"varlik-yonetim-a-s-lerinde-kdv","status":"publish","type":"post","link":"https:\/\/www.icrarehberi.com\/index.php\/2025\/06\/25\/varlik-yonetim-a-s-lerinde-kdv\/","title":{"rendered":"Varl\u0131k Y\u00f6netim A.\u015e.&#8217;lerinde KDV"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">T.C.<br>YARGITAY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>12. Hukuk Dairesi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br><br>ESAS NO&nbsp;&nbsp;&nbsp;: 2014\/1029<br>KARAR NO: 2014\/3158<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130NCELENEN KARARIN<br>MAHKEMES\u0130: Bolu \u0130cra Hukuk Mahkemesi<br>TAR\u0130H\u0130&nbsp;&nbsp;&nbsp;&nbsp; : 16\/12\/2013<br>NUMARASI: 2013\/346-2013\/584<br>DAVACI&nbsp;&nbsp;&nbsp;: ALACAKLI:Giri\u015fim Varl\u0131k Y\u00f6netim A.\u015e.<br>DAVALI&nbsp;&nbsp;&nbsp;: &#8211;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yukar\u0131da tarih ve numaras\u0131 yaz\u0131l\u0131 mahkeme karar\u0131n\u0131n m\u00fcddeti i\u00e7inde temyizen tetkiki alacakl\u0131 taraf\u0131ndan istenmesi \u00fczerine bu i\u015fle ilgili dosya mahallinden daireye g\u00f6nderilmi\u015f olup, dava dosyas\u0131 i\u00e7in Tetkik Hakimi&nbsp; taraf\u0131ndan d\u00fczenlenen rapor dinlendikten ve dosya i\u00e7erisindeki t\u00fcm belgeler okunup incelendikten sonra i\u015fin gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alacakl\u0131 varl\u0131k y\u00f6netim \u015firketi taraf\u0131ndan bor\u00e7lu aleyhinde ba\u015flat\u0131lan&nbsp;<strong>ilams\u0131z icra takibinde<\/strong>; bor\u00e7lu ad\u0131na kay\u0131tl\u0131 arac\u0131n, alaca\u011fa mahsuben varl\u0131k y\u00f6netim \u015firketine 18\/06\/2013 tarihinde ihale edildi\u011fi, alacakl\u0131 vekiline ihale bedelini yat\u0131rmak \u00fczere yedi g\u00fcnl\u00fck s\u00fcre verildi\u011fi, alacakl\u0131 vekilinin icra mahkemesine ba\u015fvurusunda; yasa gere\u011fi m\u00fcvekkili varl\u0131k y\u00f6netim \u015firketinin an\u0131lan ihale nedeniyle KDV uygulamas\u0131ndan muaf oldu\u011funu bildirerek KDV al\u0131nmamas\u0131na y\u00f6nelik talebinin reddine ve ihale bedelinin s\u00fcresinde yat\u0131r\u0131lmam\u0131\u015f olmas\u0131 gerek\u00e7esiyle sat\u0131\u015f\u0131n d\u00fc\u015f\u00fcr\u00fclmesine ili\u015fkin 26\/06\/2013 tarihli icra m\u00fcd\u00fcrl\u00fc\u011f\u00fc karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131n\u0131 talep etti\u011fi; mahkemece, 3065 say\u0131l\u0131 KDV Kanunu&#8217;nda yer alan istisnan\u0131n her bor\u00e7tan dolay\u0131 yap\u0131lan sat\u0131\u015flarda uygulanamayacak olup takibe konu alaca\u011f\u0131n rehinle veya ipotekle teminat alt\u0131na al\u0131nan alacaklardan olmad\u0131\u011f\u0131, alacakl\u0131n\u0131n bahsi ge\u00e7en yasa h\u00fckm\u00fcnde yer alan istisnadan takibe konu alacak bak\u0131m\u0131ndan yararlanamayaca\u011f\u0131 gerek\u00e7esiyle KDV al\u0131nmas\u0131na y\u00f6nelik \u015fikayetin reddine karar verildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nun 1. maddesinde; &#8220;T\u00fcrkiye&#8217;de yap\u0131lan a\u015fa\u011f\u0131daki i\u015flemler Katma De\u011fer Vergisine t\u00e2bidir&#8221; h\u00fckm\u00fc yer almaktad\u0131r. Ayn\u0131 Kanun&#8217;un 1. maddesinin (d) bendinde, m\u00fczayede mahallerinde ve g\u00fcmr\u00fck depolar\u0131nda yap\u0131lan sat\u0131\u015flar\u0131n Katma De\u011fer Vergisine t\u00e2bi oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup 19. maddenin birinci bendinde ise; &#8220;Di\u011fer kanunlardaki vergi muafiyet ve istisna h\u00fck\u00fcmleri bu vergi bak\u0131m\u0131ndan ge\u00e7ersizdir. Katma de\u011fer vergisine ili\u015fkin istisna ve muafiyetler ancak bu Kanuna h\u00fck\u00fcm eklenmek veya bu Kanunda de\u011fi\u015fiklik yap\u0131lmak suretiyle d\u00fczenlenir&#8221; h\u00fckm\u00fc \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.Yasa koyucu Katma De\u011fer Vergisi Kanunu&#8217;nun 11. ve sonraki maddelerinde, kanunun 1. maddesine g\u00f6re KDV&#8217;den sorumlu olanlarla ilgili olarak baz\u0131 hallerde muafiyete ili\u015fkin d\u00fczenlemeler getirmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Katma De\u011fer Vergisi Kanunu&#8217;nun &#8220;<em><strong>Sosyal ve Askeri Ama\u00e7l\u0131 \u0130stisnalarla Di\u011fer \u0130stisnalar&#8221; ba\u015fl\u0131kl\u0131 17\/4. maddesinin (l) bendi ile; &#8220;30\/01\/2002 tarihli ve 4743 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re kurulan varl\u0131k y\u00f6netim \u015firketlerinin bankalar, \u00f6zel finans kurumlar\u0131 ve di\u011fer mali kurumlardan devrald\u0131\u011f\u0131 alacaklar\u0131n tahsili amac\u0131yla bu alacaklar\u0131n teminat\u0131n\u0131 olu\u015fturan mal ve haklar\u0131n (m\u00fczayede mahallinde sat\u0131\u015f\u0131 dahil) teslimi ile ayn\u0131 Kanuna g\u00f6re finansal yeniden yap\u0131land\u0131rma \u00e7er\u00e7eve anla\u015fmalar\u0131 h\u00fck\u00fcmleri kapsam\u0131nda yeniden yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131n \u00f6denmemesi nedeniyle bu bor\u00e7lar\u0131n teminat\u0131n\u0131 olu\u015fturan mal ve haklar\u0131n (m\u00fczayede mahallinde sat\u0131\u015f\u0131 dahil) teslimi<\/strong><\/em>&#8221; istisna kapsam\u0131nda tutulmu\u015ftur. Bu yasa h\u00fckm\u00fcne g\u00f6re, alacakl\u0131 varl\u0131k y\u00f6netim \u015firketi, alaca\u011f\u0131na kar\u015f\u0131l\u0131k bor\u00e7luya ait arac\u0131 cebri icra yolu ile almas\u0131 halinde Katma De\u011fer Vergisi&#8217;nden istisna olacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Somut olayda, alacakl\u0131 varl\u0131k y\u00f6netim \u015firketi, bor\u00e7lu aleyhinde ba\u015flatt\u0131\u011f\u0131 takip s\u0131ras\u0131nda yap\u0131lan ihalede bor\u00e7luya ait arac\u0131 alaca\u011f\u0131na mahsuben ald\u0131\u011f\u0131na g\u00f6re; Katma De\u011fer Vergisi&#8217;ndan istisna tutulmas\u0131 gerekir.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O halde mahkemece; \u015fikayet\u00e7i \u015firketin Katma De\u011fer Vergisi&#8217;nden 3065 say\u0131l\u0131 Kanun gere\u011fince istisna tutulmas\u0131 sebebiyle icra m\u00fcd\u00fcrl\u00fc\u011f\u00fc karar\u0131n\u0131n iptaline karar verilmesi gerekirken yaz\u0131l\u0131 gerek\u00e7e ile \u015fikayetin reddine karar verilmesi isabetsizdir.<br>SONU\u00c7&nbsp; : Alacakl\u0131n\u0131n&nbsp; temyiz itirazlar\u0131n\u0131n kabul\u00fc ile mahkeme karar\u0131n\u0131n yukar\u0131da yaz\u0131l\u0131 nedenlerle \u0130\u0130K&#8217;nun 366. ve HUMK&#8217;nun 428. maddeleri uyar\u0131nca (BOZULMASINA), pe\u015fin al\u0131nan harc\u0131n istek halinde iadesine, ilam\u0131n tebli\u011finden itibaren 10 g\u00fcn i\u00e7inde karar d\u00fczeltme yolu a\u00e7\u0131k olmak \u00fczere, 10\/02\/2014 g\u00fcn\u00fcnde oybirli\u011fiyle karar verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T.C.YARGITAY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. Hukuk Dairesi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ESAS NO&nbsp;&nbsp;&nbsp;: 2014\/1029KARAR NO: 2014\/3158 \u0130NCELENEN KARARINMAHKEMES\u0130: Bolu \u0130cra Hukuk MahkemesiTAR\u0130H\u0130&nbsp;&nbsp;&nbsp;&nbsp; : 16\/12\/2013NUMARASI: 2013\/346-2013\/584DAVACI&nbsp;&nbsp;&nbsp;: ALACAKLI:Giri\u015fim Varl\u0131k Y\u00f6netim A.\u015e.DAVALI&nbsp;&nbsp;&nbsp;: &#8211; Yukar\u0131da tarih ve numaras\u0131 yaz\u0131l\u0131 mahkeme karar\u0131n\u0131n m\u00fcddeti i\u00e7inde temyizen tetkiki alacakl\u0131 taraf\u0131ndan istenmesi \u00fczerine bu i\u015fle ilgili dosya mahallinden daireye g\u00f6nderilmi\u015f olup, dava dosyas\u0131 i\u00e7in Tetkik Hakimi&nbsp; taraf\u0131ndan d\u00fczenlenen rapor dinlendikten [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[259,9],"tags":[],"class_list":["post-887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-harc","category-manset"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Varl\u0131k Y\u00f6netim A.\u015e.&#039;lerinde KDV - \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\/06\/25\/varlik-yonetim-a-s-lerinde-kdv\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Varl\u0131k Y\u00f6netim A.\u015e.&#039;lerinde KDV - \u0130cra Rehberi\" \/>\n<meta property=\"og:description\" content=\"T.C.YARGITAY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. 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