{"id":3288,"date":"2012-01-26T08:03:56","date_gmt":"2012-01-26T08:03:56","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3288"},"modified":"2012-01-26T08:03:56","modified_gmt":"2012-01-26T08:03:56","slug":"yargitay-9-hukuk-dairesi-karari-e-201148313-5510-sayili-kanun-hk","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/01\/yargitay-9-hukuk-dairesi-karari-e-201148313-5510-sayili-kanun-hk\/","title":{"rendered":"Yarg\u0131tay 9. Hukuk Dairesi Karar\u0131 E.2011\/48313 (5510 Say\u0131l\u0131 Kanun Hk.)"},"content":{"rendered":"

\"\"<\/a>Mahkemece, davac\u0131n\u0131n \u00fccretlerinden sigorta primi kesilmesi yasaya ayk\u0131r\u0131 bulundu\u011fundan, a\u00e7\u0131lan davan\u0131n kabul\u00fcne karar verilmi\u015ftir…<\/span><\/p>\n

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26 Ocak 2012 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28185<\/span><\/p>\n

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Yarg<\/span>\u0131<\/span>tay 9. Hukuk Dairesinden:<\/span><\/p>\n

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Esas No :<\/span><\/strong>2011\/48313<\/span><\/p>\n

Karar No<\/span><\/strong><\/strong>:<\/span><\/strong>2011\/43574<\/span><\/p>\n

YARGITAY \u0130LAMI<\/span><\/strong><\/p>\n

Mahkemesi<\/span><\/strong><\/strong>:<\/span><\/strong>Edirne <\/span>\u0130\u015f<\/span> Mahkemesi<\/span><\/p>\n

Tarihi<\/span><\/strong><\/strong>:<\/span><\/strong>1\/4\/2011<\/span><\/p>\n

Numaras<\/span>\u0131<\/span>:<\/span><\/strong>2010\/474-2011\/133<\/span><\/p>\n

Davac<\/span>\u0131<\/span>:<\/span><\/strong>Mustafa AKDEN<\/span>\u0130<\/span>Z<\/span><\/p>\n

Daval<\/span>\u0131<\/span>:<\/span><\/strong>Tar<\/span>\u0131<\/span>m Reformu Genel M<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f\u00fc<\/span> ad<\/span>\u0131<\/span>na Avukat Zehra <\/span>\u00d6<\/span>ZSEVEN<\/span><\/p>\n

Temyiz Eden<\/span><\/strong><\/strong>:<\/span><\/strong>Yarg<\/span>\u0131<\/span>tay Cumhuriyet Ba<\/span>\u015f<\/span>savc<\/span>\u0131<\/span>l<\/span>\u0131\u011f\u0131<\/span><\/p>\n

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Davac<\/span>\u0131<\/span> Mustafa Akdeniz ile daval<\/span>\u0131<\/span> Tar<\/span>\u0131<\/span>m Reformu Genel M<\/span>\u00fc<\/span>d<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f\u00fc<\/span> aras<\/span>\u0131<\/span>ndaki alacak davas<\/span>\u0131<\/span>na ili<\/span>\u015f<\/span>kin Edirne <\/span>\u0130\u015f<\/span> Mahkemesince verilen ve temyiz edilmeksizin kesinle<\/span>\u015f<\/span>en 1\/4\/2011 tarih ve 2010\/474 esas, 2010\/133 karar say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> karar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n 5510 say<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> Kanunun<\/span><\/a> 80. Maddesine ayk<\/span>\u0131<\/span>r<\/span>\u0131<\/span> oldu<\/span>\u011f<\/span>u iddias<\/span>\u0131<\/span> ile kanun yarar<\/span>\u0131<\/span>na bozulmas<\/span>\u0131<\/span> Yarg<\/span>\u0131<\/span>tay Cumhuriyet Ba<\/span>\u015f<\/span>savc<\/span>\u0131<\/span>l<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n 26\/9\/2011 g<\/span>\u00fc<\/span>n ve 2011\/225030 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> tebli<\/span>\u011f<\/span>namesi ile istenilmi<\/span>\u015f<\/span> olmakla, dosyadaki t<\/span>\u00fc<\/span>m belgeler okunup dava dosyas<\/span>\u0131<\/span> i<\/span>\u00e7<\/span>in Tetkik Hakimi U. Ocak taraf<\/span>\u0131<\/span>ndan d<\/span>\u00fc<\/span>zenlenen rapor dinlendikten sonra dosya incelendi, gere<\/span>\u011f<\/span>i konu<\/span>\u015f<\/span>ulup d<\/span>\u00fc\u015f\u00fc<\/span>n<\/span>\u00fc<\/span>ld<\/span>\u00fc<\/span>:<\/span><\/p>\n

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YARGITAY KARARI<\/strong><\/span><\/p>\n

\u00a0<\/span><\/strong><\/p>\n

Mahkemece, davac<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u00fc<\/span>cretlerinden sigorta primi kesilmesi yasaya ayk<\/span>\u0131<\/span>r<\/span>\u0131<\/span> bulundu<\/span>\u011f<\/span>undan, a<\/span>\u00e7\u0131<\/span>lan davan<\/span>\u0131<\/span>n kabul<\/span>\u00fc<\/span>ne karar verilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

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Adalet Bakanl<\/span>\u0131\u011f\u0131\u2019<\/span>n<\/span>\u0131<\/span>n 30\/5\/2011 tarihli yaz<\/span>\u0131<\/span>s<\/span>\u0131<\/span> ile karar<\/span>\u0131<\/span>n kanun yarar<\/span>\u0131<\/span>na temyiz edilmesi istenmi<\/span>\u015f<\/span> olup Yarg<\/span>\u0131<\/span>tay Cumhuriyet Ba<\/span>\u015f<\/span>savc<\/span>\u0131<\/span>l<\/span>\u0131\u011f\u0131<\/span> taraf<\/span>\u0131<\/span>ndan an<\/span>\u0131<\/span>lan karar 5510 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Kanunun 80. Maddesine ayk<\/span>\u0131<\/span>r<\/span>\u0131<\/span> oldu<\/span>\u011f<\/span>u gerek<\/span>\u00e7<\/span>esi ile kanun yarar<\/span>\u0131<\/span>na temyiz edilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

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Dosya i<\/span>\u00e7<\/span>eri<\/span>\u011f<\/span>ine g<\/span>\u00f6<\/span>re davac<\/span>\u0131<\/span> i<\/span>\u015f\u00e7<\/span>i ile daval<\/span>\u0131<\/span> i<\/span>\u015f<\/span>veren aras<\/span>\u0131<\/span>nda ilave tediye alaca<\/span>\u011f\u0131<\/span>ndan sigorta primi kesilip, kesilemeyece<\/span>\u011f<\/span>i konusunda uyu<\/span>\u015f<\/span>mazl<\/span>\u0131<\/span>k bulunmaktad<\/span>\u0131<\/span>r.<\/span><\/p>\n

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\u0130<\/span>lave tediye alaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n kapsam<\/span>\u0131<\/span>, yararlanacaklar, yararlanma <\/span>\u015f<\/span>artlar<\/span>\u0131<\/span>, miktar<\/span>\u0131<\/span> ve <\/span>\u00f6<\/span>deme zaman<\/span>\u0131<\/span> 6772 say<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> Devlet ve Ona Ba<\/span><\/a><\/span>\u011f<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> M<\/span><\/a><\/span>\u00fc<\/span><\/a><\/span>esseselerde <\/span><\/a><\/span>\u00c7<\/span><\/a><\/span>al<\/span><\/a><\/span>\u0131\u015f<\/span><\/a><\/span>an <\/span><\/a><\/span>\u0130\u015f\u00e7<\/span><\/a><\/span>ilere <\/span><\/a><\/span>\u0130<\/span><\/a><\/span>lave Tediye Yap<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>lmas<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> Hakk<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>ndaki Kanun<\/span><\/a> ile d<\/span>\u00fc<\/span>zenlenmi<\/span>\u015f<\/span>tir. Kanunun 1 inci maddesinde, Devlet ve ona ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> kurumlar<\/span>\u0131<\/span>n hangileri oldu<\/span>\u011f<\/span>u, ayr<\/span>\u0131<\/span>ca yararlanacak ki<\/span>\u015f<\/span>iler a<\/span>\u00e7\u0131<\/span>k<\/span>\u00e7<\/span>a belirtilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

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Buna g<\/span>\u00f6<\/span>re;<\/span><\/p>\n

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A. <\/span>\u0130\u015f<\/span>veren kapsam<\/span>\u0131<\/span> y<\/span>\u00f6<\/span>n<\/span>\u00fc<\/span>nden Devlete ve ona ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> olmak <\/span>\u00fc<\/span>zere,<\/span><\/p>\n

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1. Genel, katma ve <\/span>\u00f6<\/span>zel b<\/span>\u00fc<\/span>t<\/span>\u00e7<\/span>eli daireler,<\/span><\/p>\n

2. Sermayesi de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>en kurumlar,<\/span><\/p>\n

3. Sermayesinin yar<\/span>\u0131<\/span>s<\/span>\u0131<\/span>ndan fazlas<\/span>\u0131<\/span> Devlete ait olan <\/span>\u015f<\/span>irket ve kurumlar ve bunlara ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> kurulu<\/span>\u015f<\/span>lar,<\/span><\/p>\n

4. Belediyeler ve belediyelere ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> kurulu<\/span>\u015f<\/span>lar,<\/span><\/p>\n

5. 3460 ve 3659 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Kanun kapsam<\/span>\u0131<\/span>na giren, sermayesinin tamam<\/span>\u0131<\/span> Devlete ait olan veya bu sermaye ile kurulan iktisadi Devlet kurulu<\/span>\u015f<\/span>lar<\/span>\u0131<\/span>,<\/span><\/p>\n

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3460 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Yasa bug<\/span>\u00fc<\/span>n itibari ile y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc<\/span>kte olan bir yasa de<\/span>\u011f<\/span>ildir. 3659 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Yasa ise, banka ve Devlet kurumlar<\/span>\u0131<\/span>nda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an memurlar<\/span>\u0131<\/span>n ayl<\/span>\u0131<\/span>klar<\/span>\u0131<\/span> ile ilgili d<\/span>\u00fc<\/span>zenleme getirmi<\/span>\u015f<\/span> ve halen y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc<\/span>ktedir. Bu Yasan<\/span>\u0131<\/span>n 1 inci maddesinde, kapsama dahil kurumlar daha ayr<\/span>\u0131<\/span>nt<\/span>\u0131<\/span>l<\/span>\u0131<\/span> a<\/span>\u00e7\u0131<\/span>klanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Yukarda belirtilen kurumlarca, sermayesinin yar<\/span>\u0131<\/span>s<\/span>\u0131<\/span>ndan fazlas<\/span>\u0131<\/span>na i<\/span>\u015f<\/span>tirak suretiyle kurulan kurulu<\/span>\u015f<\/span>lar ve bunlar<\/span>\u0131<\/span>n ayn<\/span>\u0131<\/span> nispette i<\/span>\u015f<\/span>tirakleriyle v<\/span>\u00fc<\/span>cut bulan kurumlar, ticaret ve sanayi odalar<\/span>\u0131<\/span> ve borsalar veya sat<\/span>\u0131<\/span>n al<\/span>\u0131<\/span>n<\/span>\u0131<\/span>p belediyelere ba<\/span>\u011f<\/span>lanan m<\/span>\u00fc<\/span>esseseler de Kanun kapsam<\/span>\u0131<\/span>na al<\/span>\u0131<\/span>nm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Keza 5018 say<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> Kamu Mali Y<\/span><\/a><\/span>\u00f6<\/span><\/a><\/span>netim ve Kontrol Kanununda<\/span><\/a>, merkezi y<\/span>\u00f6<\/span>netim kapsam<\/span>\u0131<\/span>ndaki kamu idareleri, sosyal g<\/span>\u00fc<\/span>venlik kurumlar<\/span>\u0131<\/span> ve mahalli idarelerden olu<\/span>\u015f<\/span>an genel y<\/span>\u00f6<\/span>netim kapsam<\/span>\u0131<\/span>ndaki kamu idareleri ekli cetvellerde say<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r. Bu cetvellerde Genel B<\/span>\u00fc<\/span>t<\/span>\u00e7<\/span>e Kapsam<\/span>\u0131<\/span>ndaki Kamu <\/span>\u0130<\/span>dareleri, <\/span>\u00d6<\/span>zel B<\/span>\u00fc<\/span>t<\/span>\u00e7<\/span>eli <\/span>\u0130<\/span>dareler, D<\/span>\u00fc<\/span>zenleyici ve Denetleyici Kurumlar ve Sosyal G<\/span>\u00fc<\/span>venlik Kurumlar<\/span>\u0131<\/span>nda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>anlar<\/span>\u0131<\/span>n kanun kapsam<\/span>\u0131<\/span>nda oldu<\/span>\u011f<\/span>unun kabul<\/span>\u00fc<\/span> gerekir.<\/span><\/p>\n

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Sonu<\/span>\u00e7<\/span> itibari ile kapsam bak<\/span>\u0131<\/span>m<\/span>\u0131<\/span>ndan, Devlet taraf<\/span>\u0131<\/span>ndan yasa ve yasan<\/span>\u0131<\/span>n verdi<\/span>\u011f<\/span>i yetki ile idari i<\/span>\u015f<\/span>lemle kurulan ve kamusal yetki ve ayr<\/span>\u0131<\/span>cal<\/span>\u0131<\/span>klardan yararlanan kamu t<\/span>\u00fc<\/span>zel ki<\/span>\u015f<\/span>ilikleri ve bunlara ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> kurulu<\/span>\u015f<\/span>larda i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesi ile <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>anlara uygulanaca<\/span>\u011f\u0131<\/span> g<\/span>\u00f6<\/span>r<\/span>\u00fc<\/span>lmektedir.<\/span><\/p>\n

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B. <\/span>\u0130\u015f\u00e7<\/span>i y<\/span>\u00f6<\/span>n<\/span>\u00fc<\/span>nden kapsama gelince:<\/span><\/p>\n

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\u0130\u015f<\/span> Kanunu kapsam<\/span>\u0131<\/span>na girsin girmesin, yukarda belirtilen Devlet ve ona ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> kurumlarda <\/span>\u0130\u015f<\/span> Kanununun 1 inci maddesindeki tan<\/span>\u0131<\/span>ma g<\/span>\u00f6<\/span>re, i<\/span>\u015f\u00e7<\/span>i say<\/span>\u0131<\/span>lan herkes bu alacaktan yararlanacakt<\/span>\u0131<\/span>r. Kanun, 4857<\/span><\/a> ve 1475 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span>\u0130\u015f<\/span> Kanunundan <\/span>\u00f6<\/span>nceki <\/span>\u0130\u015f<\/span> Kanununa at<\/span>\u0131<\/span>fta bulunmu<\/span>\u015f<\/span>tur. 4857 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span>\u0130\u015f<\/span> Kanunu i<\/span>\u015f\u00e7<\/span>i tan<\/span>\u0131<\/span>m<\/span>\u0131<\/span>na 2 nci maddesinde yer vermi<\/span>\u015f<\/span>tir. Buna g<\/span>\u00f6<\/span>re <\/span>\u201c<\/span>bir i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesine dayanarak <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an ger<\/span>\u00e7<\/span>ek ki<\/span>\u015f<\/span>iye i<\/span>\u015f\u00e7<\/span>i<\/span>\u201d<\/span> denir. O halde bir i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesine dayanarak, yukarda belirtilen kurumlarda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an her i<\/span>\u015f\u00e7<\/span>iye ilave tediye <\/span>\u00f6<\/span>demesinin yap<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> gerekir.<\/span><\/p>\n

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C. <\/span>\u00d6<\/span>denecek <\/span>\u00fc<\/span>cret y<\/span>\u00f6<\/span>n<\/span>\u00fc<\/span>nde kapsam:<\/span><\/p>\n

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Maddenin son c<\/span>\u00fc<\/span>mlesinde, yukarda belirtilen i<\/span>\u015f<\/span>yerlerinde <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an i<\/span>\u015f\u00e7<\/span>ilere <\/span>\u00fc<\/span>cret sistemleri ne olursa olsun her y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>in birer ayl<\/span>\u0131<\/span>k <\/span>\u00fc<\/span>cret tutar<\/span>\u0131<\/span>nda ilave tediye <\/span>\u00fc<\/span>creti <\/span>\u00f6<\/span>denece<\/span>\u011f<\/span>i belirtilmi<\/span>\u015f<\/span>tir. Devlet ve ona ba<\/span>\u011f<\/span>l<\/span>\u0131<\/span> maden i<\/span>\u015f<\/span>letmelerinin yeralt<\/span>\u0131<\/span>nda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an i<\/span>\u015f\u00e7<\/span>ilere, ayr<\/span>\u0131<\/span>ca bir ayl<\/span>\u0131<\/span>k <\/span>\u00f6<\/span>deme d<\/span>\u0131\u015f\u0131<\/span>nda birer ayl<\/span>\u0131<\/span>k daha <\/span>\u00f6<\/span>demenin yap<\/span>\u0131<\/span>laca<\/span>\u011f\u0131<\/span> Kanunun 2 nci maddesinde a<\/span>\u00e7\u0131<\/span>klanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Kanunun 3 <\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> maddesinde, i<\/span>\u015f\u00e7<\/span>ilere her y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>in birer ayl<\/span>\u0131<\/span>k (yeralt<\/span>\u0131<\/span>nda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an i<\/span>\u015f\u00e7<\/span>ilere her y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>in iki<\/span>\u015f<\/span>er ayl<\/span>\u0131<\/span>k) ilave tediye d<\/span>\u0131\u015f\u0131<\/span>nda, birer ayl<\/span>\u0131<\/span>k <\/span>\u00fc<\/span>cret istihkaklar<\/span>\u0131<\/span>n<\/span>\u0131<\/span> ge<\/span>\u00e7<\/span>memek <\/span>\u00fc<\/span>zere Bakanlar Kurulu karar<\/span>\u0131<\/span> ile ayn<\/span>\u0131<\/span> oranda bir ilave tediye <\/span>\u00f6<\/span>demesi yap<\/span>\u0131<\/span>labilece<\/span>\u011f<\/span>i belirtilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

Keza Yasan<\/span>\u0131<\/span>n Ek 1 inci maddesi ile ilave tediyelerin Toplu <\/span>\u0130\u015f<\/span> S<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesi ile kararla<\/span>\u015f<\/span>t<\/span>\u0131<\/span>r<\/span>\u0131<\/span>lmas<\/span>\u0131<\/span> halinde buna s<\/span>\u0131<\/span>n<\/span>\u0131<\/span>r getirilmi<\/span>\u015f<\/span> ve <\/span>\u201c<\/span>Bu Kanun uyar<\/span>\u0131<\/span>nca i<\/span>\u015f\u00e7<\/span>ilere yap<\/span>\u0131<\/span>lan ilave tediyelerden ayr<\/span>\u0131<\/span> olarak, her y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>in her biri bir ayl<\/span>\u0131<\/span>k istihkaklar<\/span>\u0131<\/span> tutar<\/span>\u0131<\/span>n<\/span>\u0131<\/span> (hafta ve genel tatil <\/span>\u00fc<\/span>cretleri dahil) ge<\/span>\u00e7<\/span>memek <\/span>\u015f<\/span>art<\/span>\u0131<\/span>yla toplu i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>meleri ile en <\/span>\u00e7<\/span>ok iki ikramiye daha verilebilir<\/span>\u201d<\/span> d<\/span>\u00fc<\/span>zenlemesine yer verilmi<\/span>\u015f<\/span>tir. Toplu <\/span>\u0130\u015f<\/span> S<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesi ile yukarda belirtilen kurumlarda <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>an i<\/span>\u015f\u00e7<\/span>ilere en <\/span>\u00e7<\/span>ok iki ay daha ilave tediye <\/span>\u00f6<\/span>denece<\/span>\u011f<\/span>inin kararla<\/span>\u015f<\/span>t<\/span>\u0131<\/span>r<\/span>\u0131<\/span>labilece<\/span>\u011f<\/span>i, bu miktar <\/span>\u00fc<\/span>zerinde <\/span>\u00f6<\/span>deme yap<\/span>\u0131<\/span>laca<\/span>\u011f\u0131<\/span>\u015f<\/span>eklindeki d<\/span>\u00fc<\/span>zenlemenin yasal s<\/span>\u0131<\/span>n<\/span>\u0131<\/span>r<\/span>\u0131<\/span> a<\/span>\u015f<\/span>an miktarda ge<\/span>\u00e7<\/span>ersiz olaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span> kabul etmek gerekir.<\/span><\/p>\n

 <\/p>\n

Kanun, kapsam i<\/span>\u00e7<\/span>inde olmayan ancak Toplu <\/span>\u0130\u015f<\/span> S<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesi uygulanacak i<\/span>\u015f<\/span>yerleri i<\/span>\u00e7<\/span>in de Ek 2 nci madde ile bir s<\/span>\u0131<\/span>n<\/span>\u0131<\/span>rlama getirmi<\/span>\u015f<\/span> ve kapsamda kalmayan i<\/span>\u015f<\/span>yerlerinde Toplu <\/span>\u0130\u015f<\/span> S<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>meleri ile en <\/span>\u00e7<\/span>ok d<\/span>\u00f6<\/span>rt ayl<\/span>\u0131<\/span>k, yeralt<\/span>\u0131<\/span>ndaki i<\/span>\u015f<\/span>yerlerinde ise en <\/span>\u00e7<\/span>ok be<\/span>\u015f<\/span> ayl<\/span>\u0131<\/span>k ilave tediye oran<\/span>\u0131<\/span>nda <\/span>\u00fc<\/span>cret <\/span>\u00f6<\/span>denece<\/span>\u011f<\/span>i kural<\/span>\u0131<\/span>na yer vermi<\/span>\u015f<\/span>tir. Ancak bu t<\/span>\u00fc<\/span>r i<\/span>\u015f<\/span>yerlerinde Toplu <\/span>\u0130\u015f<\/span> S<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesi ile kararla<\/span>\u015f<\/span>t<\/span>\u0131<\/span>r<\/span>\u0131<\/span>lan bu t<\/span>\u00fc<\/span>r <\/span>\u00f6<\/span>demeleri ilave tediye olarak de<\/span>\u011f<\/span>il, akdi ikramiye olarak kabul etmek yerinde olacakt<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

Kanunun 4 <\/span>\u00fc<\/span>nc<\/span>\u00fc<\/span> maddesine g<\/span>\u00f6<\/span>re, ilave tediye alaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n <\/span>\u00f6<\/span>deme zaman<\/span>\u0131<\/span>n<\/span>\u0131<\/span>, Bakanlar Kurulu belirler. Bakanlar Kurulunun karar<\/span>\u0131<\/span> ile ilave tediye alaca<\/span>\u011f\u0131<\/span> muaccel hale gelir. <\/span>\u0130<\/span>lave tediye hesab<\/span>\u0131<\/span>, Bakanlar Kurulunun belirledi<\/span>\u011f<\/span>i <\/span>\u00f6<\/span>deme tarihlerindeki <\/span>\u00fc<\/span>crete g<\/span>\u00f6<\/span>re yap<\/span>\u0131<\/span>lmal<\/span>\u0131<\/span>d<\/span>\u0131<\/span>r (Yarg<\/span>\u0131<\/span>tay 9. HD. 12\/9\/2011 g<\/span>\u00fc<\/span>n 2011\/36505 E. 2011\/29278 K.). <\/span>\u00d6<\/span>deme zaman<\/span>\u0131<\/span> taraflarca kararla<\/span>\u015f<\/span>t<\/span>\u0131<\/span>r<\/span>\u0131<\/span>lmad<\/span>\u0131\u011f\u0131<\/span>nda, Bor<\/span>\u00e7<\/span>lar Kanununun 101 inci maddesi uyar<\/span>\u0131<\/span>nca, temerr<\/span>\u00fc<\/span>t i<\/span>\u00e7<\/span>in alacakl<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n ihtar<\/span>\u0131<\/span>na gerek vard<\/span>\u0131<\/span>r. <\/span>\u0130<\/span>lave tediye alaca<\/span>\u011f\u0131<\/span> yasadan kaynakland<\/span>\u0131\u011f\u0131<\/span>ndan, talep halinde temerr<\/span>\u00fc<\/span>t tarihinden itibaren yasal faiz y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>t<\/span>\u00fc<\/span>lmelidir. Toplu i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>melerinde bulunan, 6772 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Yasa maddesinin tekrar<\/span>\u0131<\/span>ndan ibaret h<\/span>\u00fc<\/span>k<\/span>\u00fc<\/span>mler, alaca<\/span>\u011f\u0131<\/span>n dayana<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n ilgili Yasa oldu<\/span>\u011f<\/span>u ger<\/span>\u00e7<\/span>e<\/span>\u011f<\/span>ini de<\/span>\u011f<\/span>i<\/span>\u015f<\/span>tirmeyece<\/span>\u011f<\/span>inden, bu durumlarda dahi yasal faize karar verilmelidir. Ancak, <\/span>\u00f6<\/span>zelle<\/span>\u015f<\/span>tirme vb. sebeplerle <\/span>\u00f6<\/span>denme ko<\/span>\u015f<\/span>ullar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n yitirildi<\/span>\u011f<\/span>i, ilave tediye alaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n sadece toplu i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesine g<\/span>\u00f6<\/span>re <\/span>\u00f6<\/span>denmesinin kararla<\/span>\u015f<\/span>t<\/span>\u0131<\/span>r<\/span>\u0131<\/span>ld<\/span>\u0131\u011f\u0131<\/span> durumlarda, 2822 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Kanunun 61 inci maddesi uyar<\/span>\u0131<\/span>nca en y<\/span>\u00fc<\/span>ksek i<\/span>\u015f<\/span>letme kredisi faizine h<\/span>\u00fc<\/span>kmedilmelidir (Yarg<\/span>\u0131<\/span>tay 9. HD. 13\/9\/2011 g<\/span>\u00fc<\/span>n 2011\/39204 E. 2011\/29535 K.).<\/span><\/p>\n

 <\/p>\n

Ayn<\/span>\u0131<\/span> maddede ilave tediye alaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n nas<\/span>\u0131<\/span>l hesaplanaca<\/span>\u011f\u0131<\/span> ve kesinti yap<\/span>\u0131<\/span>l<\/span>\u0131<\/span>p yap<\/span>\u0131<\/span>lmayaca<\/span>\u011f\u0131<\/span> belirtilmi<\/span>\u015f<\/span>tir. Buna g<\/span>\u00f6<\/span>re ayl<\/span>\u0131<\/span>k olarak bu alaca<\/span>\u011f\u0131<\/span>n hesaplanmas<\/span>\u0131<\/span>nda, fazla mesai, evlilik, <\/span>\u00e7<\/span>ocuk zamlar<\/span>\u0131<\/span> veya primleri, ayni yard<\/span>\u0131<\/span>mlar, hafta ve genel tatil <\/span>\u00fc<\/span>cretleri gibi esas <\/span>\u00fc<\/span>crete dahil olan <\/span>\u00f6<\/span>demeler dikkate al<\/span>\u0131<\/span>nmaz. Bu d<\/span>\u00fc<\/span>zenleme nedeni ile ilave tediye alaca<\/span>\u011f\u0131<\/span>n<\/span>\u0131<\/span>n bir ay i<\/span>\u00e7<\/span>in yirmialt<\/span>\u0131<\/span> g<\/span>\u00fc<\/span>n <\/span>\u00fc<\/span>zerinden hesaplanmas<\/span>\u0131<\/span> gerekir.<\/span><\/p>\n

 <\/p>\n

\u0130<\/span>lave tediye alaca<\/span>\u011f\u0131<\/span>ndan sigorta primleri kesilmez. Ancak 1\/10\/2008 tarihinde y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e giren 5510 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Yasan<\/span>\u0131<\/span>n 80\/c ve 105 inci maddeleri uyar<\/span>\u0131<\/span>nca, <\/span>\u00fc<\/span>cretin eki niteli<\/span>\u011f<\/span>indeki bu <\/span>\u00f6<\/span>deme, 1\/10\/2008 tarihinden itibaren sigorta prim kesintisine tabidir.<\/span><\/p>\n

 <\/p>\n

\u0130<\/span>lave tediye alaca<\/span>\u011f\u0131<\/span>, <\/span>\u00f6<\/span>deme tarihinde i<\/span>\u015f\u00e7<\/span>inin i<\/span>\u015f<\/span>inden ayr<\/span>\u0131<\/span>lm<\/span>\u0131\u015f<\/span> olup olmad<\/span>\u0131\u011f\u0131<\/span>na bak<\/span>\u0131<\/span>lmaks<\/span>\u0131<\/span>z<\/span>\u0131<\/span>n, hak edilen y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>inde o yerde veya ayn<\/span>\u0131<\/span> idare, te<\/span>\u015f<\/span>ekk<\/span>\u00fc<\/span>l ve m<\/span>\u00fc<\/span>esseseye ait muhtelif yerlerde ge<\/span>\u00e7<\/span>mi<\/span>\u015f<\/span> olan hizmetlerinin toplam<\/span>\u0131<\/span> oran<\/span>\u0131<\/span>nda ve son <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>t<\/span>\u0131\u011f\u0131<\/span> yerde <\/span>\u00f6<\/span>denir, i<\/span>\u015f\u00e7<\/span>i tam y<\/span>\u0131<\/span>l <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>mam<\/span>\u0131\u015f<\/span> ise, ilave tediye o y<\/span>\u0131<\/span>l i<\/span>\u00e7<\/span>in k<\/span>\u0131<\/span>stelyevm esas<\/span>\u0131<\/span>na g<\/span>\u00f6<\/span>re hesaplan<\/span>\u0131<\/span>p <\/span>\u00f6<\/span>denecektir.<\/span><\/p>\n

 <\/p>\n

\u0130\u015f\u00e7<\/span>inin ilave tediye alaca<\/span>\u011f\u0131<\/span>na, esas olacak <\/span>\u00e7<\/span>al<\/span>\u0131\u015f<\/span>ma s<\/span>\u00fc<\/span>resinin hesaplanmas<\/span>\u0131<\/span>nda i<\/span>\u015f<\/span> s<\/span>\u00f6<\/span>zle<\/span>\u015f<\/span>mesinin devam<\/span>\u0131<\/span> m<\/span>\u00fc<\/span>ddetine rastlayan yasal ve idari izinler, hastal<\/span>\u0131<\/span>k izinleri, hafta tatili ile ulusal bayram ve genel tatil g<\/span>\u00fc<\/span>nleri, <\/span>\u00e7<\/span>al<\/span>\u0131\u015f\u0131<\/span>lm<\/span>\u0131\u015f<\/span> gibi hesaba kat<\/span>\u0131<\/span>l<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

Somut olayda, davac<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n ilave tediye alaca<\/span>\u011f\u0131<\/span>ndan kesilen sigorta primlerinin iadesine karar verilmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

Yukar<\/span>\u0131<\/span>da a<\/span>\u00e7\u0131<\/span>kland<\/span>\u0131\u011f\u0131<\/span>\u00fc<\/span>zere 1\/10\/2008 tarihinde y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e giren 5510 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Yasan<\/span>\u0131<\/span>n 80\/c ve 105 inci maddeleri uyar<\/span>\u0131<\/span>nca <\/span>\u00fc<\/span>cretin eki niteli<\/span>\u011f<\/span>indeki bu <\/span>\u00f6<\/span>deme, 1\/10\/2008 tarihinden itibaren sigorta prim kesintisine tabidir. Yap<\/span>\u0131<\/span>lan kesinti kanundan kaynaklanmaktad<\/span>\u0131<\/span>r.<\/span><\/p>\n

 <\/p>\n

Mahkemece an<\/span>\u0131<\/span>lan kanun h<\/span>\u00fc<\/span>km<\/span>\u00fc<\/span> g<\/span>\u00f6<\/span>z<\/span>\u00f6<\/span>n<\/span>\u00fc<\/span>ne al<\/span>\u0131<\/span>nmaks<\/span>\u0131<\/span>z<\/span>\u0131<\/span>n 6772 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Kanunun 4. Maddesi gerek<\/span>\u00e7<\/span>e g<\/span>\u00f6<\/span>sterilerek davan<\/span>\u0131<\/span>n kabul<\/span>\u00fc<\/span>ne karar verilmesi hatal<\/span>\u0131<\/span> olup bozmay<\/span>\u0131<\/span> gerektirmi<\/span>\u015f<\/span>tir.<\/span><\/p>\n

 <\/p>\n

SONU<\/strong><\/span>\u00c7<\/strong><\/span>:<\/span>Yarg<\/span>\u0131<\/span>tay Cumhuriyet Ba<\/span>\u015f<\/span>savc<\/span>\u0131<\/span>l<\/span>\u0131\u011f\u0131<\/span>n<\/span>\u0131<\/span>n 1086 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Hukuk Usul<\/span>\u00fc<\/span> Muhakemeleri Kanununun 429\/2 (6100 say<\/span><\/a><\/span>\u0131<\/span><\/a><\/span>l<\/span><\/a><\/span>\u0131<\/span><\/a><\/span> Hukuk Muhakemeleri Kanunu<\/span><\/a> 362\/2) maddesine dayal<\/span>\u0131<\/span> kanun yarar<\/span>\u0131<\/span>na bozma iste<\/span>\u011f<\/span>inin a<\/span>\u00e7\u0131<\/span>klanan sebeplerle kabul<\/span>\u00fc<\/span> ile h<\/span>\u00fc<\/span>km<\/span>\u00fc<\/span>n <\/span>\u201c<\/span>sonuca etkili olmamak <\/span>\u00fc<\/span>zere<\/span>\u201d<\/span> yukar<\/span>\u0131<\/span>da belirtilen sebeple BOZULMASINA, karar<\/span>\u0131<\/span>n bir <\/span>\u00f6<\/span>rne<\/span>\u011f<\/span>inin Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanmas<\/span>\u0131<\/span> i<\/span>\u00e7<\/span>in Adalet Bakanl<\/span>\u0131\u011f\u0131<\/span>na g<\/span>\u00f6<\/span>nderilmek <\/span>\u00fc<\/span>zere Yarg<\/span>\u0131<\/span>tay Cumhuriyet Ba<\/span>\u015f<\/span>savc<\/span>\u0131<\/span>l<\/span>\u0131\u011f\u0131<\/span>‘na tevdiine 15\/11\/2011 g<\/span>\u00fc<\/span>n<\/span>\u00fc<\/span>nde oybirli<\/span>\u011f<\/span>i ile karar verildi.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Mahkemece, davac\u0131n\u0131n \u00fccretlerinden sigorta primi kesilmesi yasaya ayk\u0131r\u0131 bulundu\u011fundan, a\u00e7\u0131lan davan\u0131n kabul\u00fcne karar verilmi\u015ftir…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3288","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=3288"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3288\/revisions"}],"predecessor-version":[{"id":3289,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3288\/revisions\/3289"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}