{"id":1181,"date":"2020-06-16T20:08:54","date_gmt":"2020-06-16T17:08:54","guid":{"rendered":"http:\/\/hukuk.name\/?p=1181"},"modified":"2023-05-29T09:48:06","modified_gmt":"2023-05-29T09:48:06","slug":"mirasin-hukmen-reddi-sirketin-amme-borcu-banka-hesaplari","status":"publish","type":"post","link":"https:\/\/hukuk.name\/index.php\/2020\/06\/16\/mirasin-hukmen-reddi-sirketin-amme-borcu-banka-hesaplari\/","title":{"rendered":"Miras\u0131n h\u00fckmen reddi  &#8211; \u015firketin amme borcu &#8211; banka hesaplar\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>14. Hukuk Dairesi &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2016\/12932 E. &nbsp;, &nbsp;2020\/3065 K.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&#8220;\u0130\u00e7tihat Metni&#8221;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MAHKEMES\u0130 :Asliye Hukuk Mahkemesi<br><br>Davac\u0131 vekili taraf\u0131ndan, daval\u0131 aleyhine 17\/03\/2014 g\u00fcn\u00fcnde verilen dilek\u00e7e ile miras\u0131n h\u00fckmen reddi talebi \u00fczerine yap\u0131lan duru\u015fma sonunda; davan\u0131n kabul\u00fcne dair verilen 10\/02\/2016 g\u00fcnl\u00fc h\u00fckm\u00fcn Yarg\u0131tayca incelenmesi daval\u0131 vekili taraf\u0131ndan istenilmekle s\u00fcresinde oldu\u011fu anla\u015f\u0131lan temyiz dilek\u00e7esinin kabul\u00fcne karar verildikten sonra dosya ve i\u00e7erisindeki b\u00fct\u00fcn ka\u011f\u0131tlar incelenerek gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<br>K A R A R<br>Dava, terekenin borca bat\u0131k oldu\u011funun tespiti hukuksal nedenine dayal\u0131 olarak TMK&#8217;nun 605\/2. maddesi gere\u011fince a\u00e7\u0131lan miras\u0131n h\u00fckmen reddi davas\u0131d\u0131r.<br>Davac\u0131 vekili, m\u00fcvekkilinin miras b\u0131rakan\u0131 &#8230;&#8217;\u0131n 28.10.2009 tarihinde vefat etti\u011fini belirterek terekenin borca bat\u0131k oldu\u011funun tespitine karar verilmesini talep etmi\u015ftir.<br>Daval\u0131 vekili, davan\u0131n reddini talep etmi\u015ftir.<br>Mahkeme, davan\u0131n kabul\u00fcne karar vermi\u015ftir.<br>H\u00fck\u00fcm, daval\u0131 vekili taraf\u0131ndan temyiz edilmi\u015ftir.<br>T\u00fcrk Medeni Kanunu&#8217;nun 605\/2. maddesi gere\u011fince a\u00e7\u0131lan miras\u0131n h\u00fckmen reddi davas\u0131nda, \u00f6l\u00fcm tarihinde miras b\u0131rakan\u0131n \u00f6demeden aczi a\u00e7\u0131k\u00e7a belli veya resmen tespit edilmi\u015f ise, miras reddedilmi\u015f say\u0131l\u0131r (TMK. 605\/2 madde). Bu maddeye dayanan talepler s\u00fcreye tabi olmay\u0131p, miras\u00e7\u0131lar\u0131n iyi niyetli ya da k\u00f6t\u00fc niyetli olmalar\u0131n\u0131n bir \u00f6nemi bulunmamaktad\u0131r. Mirasb\u0131rakan\u0131n \u00f6demeden aczi \u00f6l\u00fcm tarihine g\u00f6re belirlenir. \u00d6l\u00fcm tarihi itibariyle, mirasb\u0131rakan\u0131n t\u00fcm malvarl\u0131\u011f\u0131 terekenin aktifini, t\u00fcm bor\u00e7lar\u0131 ise terekenin pasifini olu\u015fturur. Terekenin pasifinin aktifinden fazla olmas\u0131; terekenin \u00f6demeden aczini ve dolay\u0131s\u0131yla da terekenin borca bat\u0131k oldu\u011funu g\u00f6sterir. Ancak, tereke borca bat\u0131k olmas\u0131na ra\u011fmen T\u00fcrk Medeni Kanununun 610\/2. maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde tereke i\u015flemlerine kar\u0131\u015fan, tereke mallar\u0131n\u0131 gizleyen veya kendine maleden miras\u00e7\u0131, miras\u0131 reddedemez.<br>Borcun, mirasb\u0131rakan\u0131n \u015fahsi vergi borcu de\u011fil, orta\u011f\u0131 ve temsilcisi oldu\u011fu &#8230; Yap\u0131\u015ft\u0131r\u0131c\u0131 Limited&nbsp;<mark>\u015eirketin<\/mark>&nbsp;vergi borcu oldu\u011fu anla\u015f\u0131lmaktad\u0131r. 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanunun 22.7.1998 tarihli 4369 say\u0131l\u0131 Yasayla de\u011fi\u015fik 35. maddesi h\u00fckm\u00fcne g\u00f6re; limited&nbsp;<mark>\u015firket<\/mark>&nbsp;<mark>ortaklar\u0131<\/mark>,&nbsp;<mark>\u015firketten<\/mark>&nbsp;tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu olurlar ve bu Kanun gere\u011fince takibe tabi tutulurlar. Ayn\u0131 Kanuna 25.5.1995 tarihli 4108 say\u0131l\u0131 Kanunla ilave edilen M\u00fckerrer 35. madde h\u00fckm\u00fcne g\u00f6re de; t\u00fczel ki\u015filerin mal varl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alacaklar\u0131, kanuni temsilcilerin \u015fahsi mal varl\u0131klar\u0131ndan bu Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilir. \u015eu halde a\u00e7\u0131klanan yasal h\u00fck\u00fcmler gere\u011fince, mirasb\u0131rakan\u0131n; \u201cOrta\u011f\u0131\u201d ve \u201cTemsilcisi\u201d oldu\u011fu limitet&nbsp;<mark>\u015firketin<\/mark>,&nbsp;<mark>\u015firketin<\/mark>&nbsp;malvarl\u0131\u011f\u0131ndan tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan vergi borcundan,&nbsp;<mark>\u015firket<\/mark>&nbsp;orta\u011f\u0131 olarak \u201cKoydu\u011fu sermaye hissesi oran\u0131nda\u201d do\u011frudan do\u011fruya; \u201cTemsilcisi\u201d olarak da \u015fahsi sorumlu\u011fu s\u00f6z konusudur. Miras b\u0131rakan\u0131n yasal miras\u00e7\u0131s\u0131 olan davac\u0131lar hakk\u0131nda, amme alacakl\u0131s\u0131 taraf\u0131ndan hen\u00fcz takibe ge\u00e7ilmemi\u015f olmas\u0131, yasal miras\u00e7\u0131lar\u0131n bor\u00e7 tehdidi alt\u0131nda olmad\u0131klar\u0131 anlam\u0131na gelmez. \u00d6yleyse, bu i\u015ften anlayan bilirki\u015fi veya bilirki\u015filer eliyle; miras b\u0131rakan\u0131n, \u201cOrta\u011f\u0131\u201d ve \u201cYasal temsilcisi\u201d oldu\u011fu limited&nbsp;<mark>\u015firketin<\/mark>&nbsp;defter, kay\u0131t ve belgeleri \u00fczerinde inceleme yapt\u0131r\u0131larak&nbsp;<mark>\u015firketin<\/mark>&nbsp;aktif ve pasifinin saptanmas\u0131 ve miras b\u0131rakan\u0131n&nbsp;<mark>\u015firketin<\/mark>&nbsp;kamu borcundan dolay\u0131 sermaye hissesi oran\u0131nda \u015fahsen sorumlu olaca\u011f\u0131 miktar\u0131n bu suretle belirlenmesi; amme alaca\u011f\u0131n\u0131n&nbsp;<mark>\u015firketin<\/mark>&nbsp;malvarl\u0131\u011f\u0131ndan tamamen tahsili m\u00fcmk\u00fcn ise; bu halde davac\u0131lar\u0131n borca bat\u0131kl\u0131\u011f\u0131n tespiti istemekte hukuki yararlar\u0131n\u0131n bulunmayaca\u011f\u0131 g\u00f6zetilerek iste\u011fin reddedilmesi; de\u011fil ise, miras b\u0131rakan\u0131n \u00f6l\u00fcm tarihi itibar\u0131yla tespit edilen terekesi aktifinin, borcu kar\u015f\u0131lamaya yeterli olmamas\u0131 halinde iste\u011fin kabul\u00fcne karar verilmesi gerekirken, bu y\u00f6nler ara\u015ft\u0131r\u0131lmadan eksik inceleme ile h\u00fck\u00fcm kurulmas\u0131 do\u011fru bulunmam\u0131\u015ft\u0131r.<br>\u00d6te yandan, miras b\u0131rakan\u0131n \u00f6l\u00fcm tarihi itibari ile miras b\u0131rakan\u0131n ta\u015f\u0131n\u0131r, ta\u015f\u0131nmaz ve banka hesap hareketlerinin ve bakiye bilgisinin ara\u015ft\u0131r\u0131lmam\u0131\u015f olmas\u0131 da do\u011fru g\u00f6r\u00fclmemi\u015ftir.<br>Eksik ara\u015ft\u0131rma sonucunda karar verilmi\u015f olmas\u0131 nedeni ile h\u00fckm\u00fcn bozulmas\u0131 gerekmi\u015ftir.<br>SONU\u00c7: Yukar\u0131da a\u00e7\u0131klanan nedenlerle h\u00fckm\u00fcn, BOZULMASINA, karar\u0131n tebli\u011finden itibaren 15 g\u00fcn i\u00e7inde karar d\u00fczeltme yolu a\u00e7\u0131k olmak \u00fczere,<br>12.03.2020 tarihinde oy birli\u011fi ile karar verildi.<a href=\"https:\/\/karararama.yargitay.gov.tr\/YargitayBilgiBankasiIstemciWeb\/#\" target=\"_blank\" rel=\"noopener\"><\/a><a href=\"https:\/\/karararama.yargitay.gov.tr\/YargitayBilgiBankasiIstemciWeb\/#\" target=\"_blank\" rel=\"noopener\"><strong>&gt;&gt;Sonraki&gt;&gt;<\/strong><\/a><img decoding=\"async\" width=\"40\" height=\"\" alt=\"\" src=\"https:\/\/karararama.yargitay.gov.tr\/YargitayBilgiBankasiIstemciWeb\/javax.faces.resource\/spacer\/dot_clear.gif.xhtml?ln=primefaces&amp;v=6.2\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>14. Hukuk Dairesi &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2016\/12932 E. &nbsp;, &nbsp;2020\/3065 K. &#8220;\u0130\u00e7tihat Metni&#8221; MAHKEMES\u0130 :Asliye Hukuk Mahkemesi Davac\u0131 vekili taraf\u0131ndan, daval\u0131 aleyhine 17\/03\/2014 g\u00fcn\u00fcnde verilen dilek\u00e7e ile miras\u0131n h\u00fckmen reddi talebi \u00fczerine yap\u0131lan duru\u015fma sonunda; davan\u0131n kabul\u00fcne dair verilen 10\/02\/2016 g\u00fcnl\u00fc h\u00fckm\u00fcn Yarg\u0131tayca incelenmesi daval\u0131 vekili taraf\u0131ndan istenilmekle s\u00fcresinde oldu\u011fu anla\u015f\u0131lan temyiz dilek\u00e7esinin kabul\u00fcne karar verildikten sonra dosya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1850,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[],"class_list":["post-1181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diger-davalar-ve-emsal-kararlar"],"_links":{"self":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/comments?post=1181"}],"version-history":[{"count":1,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1181\/revisions"}],"predecessor-version":[{"id":1890,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/1181\/revisions\/1890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media\/1850"}],"wp:attachment":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media?parent=1181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/categories?post=1181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/tags?post=1181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}