\u00a0<\/p>\n
SON.TV\/ANKARA<\/strong><\/p>\n Yarg\u0131tay 3. Hukuk Dairesi<\/strong>, t\u00fcketici kredilerinden al\u0131nan Banka ve Sigorta Muameleleri Vergisi<\/strong>\u2019ne ili\u015fkin uyu\u015fmazl\u0131kta, bankalar ve kredi kullanan t\u00fcketiciler a\u00e7\u0131s\u0131ndan dikkat \u00e7eken bir karara imza att\u0131.<\/p>\n Resm\u00ee Gazete\u2019<\/strong>de yay\u0131mlanan karara g\u00f6re uyu\u015fmazl\u0131k, bir t\u00fcketiciden kulland\u0131\u011f\u0131 krediler nedeniyle tahsil edilen toplam 5 bin 21 lira 24 kuru\u015f BSM<\/strong>V\u2019nin iadesi talebiyle ba\u015flad\u0131.<\/p>\n T\u00fcketici<\/strong>, tahsil edilen verginin haks\u0131z oldu\u011funu ileri s\u00fcrerek banka hakk\u0131nda icra takibi ba\u015flatt\u0131. Bankan\u0131n takibe itiraz etmesi \u00fczerine t\u00fcketici, itiraz\u0131n iptali, takibin devam\u0131 ve icra ink\u00e2r tazminat\u0131 talebiyle dava a\u00e7t\u0131.<\/p>\n T\u00dcKET\u0130C\u0130 MAHKEMES\u0130 BANKAYI HAKSIZ BULDU<\/strong><\/p>\n Davaya bakan Antalya 3. T\u00fcketici Mahkemesi, BSMV<\/strong> m\u00fckellefinin krediyi kullanan t\u00fcketici de\u011fil, bankan\u0131n kendisi oldu\u011fu de\u011ferlendirmesinde bulundu.<\/p>\n Mahkeme<\/strong>, t\u00fcketicinin vergi \u00f6demesinden sorumlu tutulmas\u0131na ili\u015fkin h\u00fckm\u00fcn banka taraf\u0131ndan haz\u0131rlanan standart s\u00f6zle\u015fmeye eklendi\u011fini, t\u00fcketiciyle ayr\u0131ca m\u00fczakere edilmedi\u011fini ve bu nedenle haks\u0131z \u015fart niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n Bu gerek\u00e7elerle bankan\u0131n icra takibine yapt\u0131\u011f\u0131 itiraz\u0131n iptaline, takibin devam\u0131na ve h\u00fckmedilen alaca\u011f\u0131n y\u00fczde 20\u2019si oran\u0131nda icra ink\u00e2r tazminat\u0131na karar verildi.<\/p>\n \u0130lk derece mahkemesince verilen karar, uyu\u015fmazl\u0131k miktar\u0131 nedeniyle kesin nitelikteydi.<\/p>\n ADALET BAKANLI\u011eI KANUN YARARINA TEMY\u0130ZE BA\u015eVURDU<\/strong><\/p>\n Kesinle\u015fen karar, Adalet Bakanl\u0131\u011f\u0131<\/strong> taraf\u0131ndan kanun yarar\u0131na temyiz edilerek Yarg\u0131tay<\/strong>\u2019a ta\u015f\u0131nd\u0131.<\/p>\n Bakanl\u0131\u011f\u0131n ba\u015fvurusunda, taraflar\u0131n yapacaklar\u0131 s\u00f6zle\u015fmeyle BSMV<\/strong>\u2019nin t\u00fcketiciye yans\u0131t\u0131lmas\u0131n\u0131 kararla\u015ft\u0131rabilecekleri belirtildi.<\/p>\n Kredi s\u00f6zle\u015fmelerinde a\u00e7\u0131k\u00e7a yer alan ve t\u00fcketiciye \u00f6nceden bildirilen d\u00fczenlemelerin haks\u0131z \u015fart olarak kabul edilemeyece\u011fi savunularak t\u00fcketici mahkemesi karar\u0131n\u0131n usul ve yasaya ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fcld\u00fc.<\/p>\n YARGITAY: VERG\u0130N\u0130N T\u00dcKET\u0130C\u0130YE YANSITILMASI KARARLA\u015eTIRILAB\u0130L\u0130R<\/strong><\/p>\n Dosyay\u0131 inceleyen Yarg\u0131tay 3. Hukuk Dairesi<\/strong>, 6802 say\u0131l\u0131 Gider Vergileri Kanun<\/strong>u kapsam\u0131nda BSMV<\/strong>\u2019nin yasal m\u00fckellefinin banka oldu\u011funu belirtti.<\/p>\n Ancak Y\u00fcksek Mahkeme, t<\/strong>araflar\u0131n kredi s\u00f6zle\u015fmesinde bu verginin ekonomik y\u00fck\u00fcn\u00fcn t\u00fcketiciye yans\u0131t\u0131lmas\u0131n\u0131 kararla\u015ft\u0131rmalar\u0131na hukuki bir engel bulunmad\u0131\u011f\u0131n\u0131 kaydetti.<\/p>\n Kararda<\/strong>, somut olayda davac\u0131 taraf\u0131ndan kullan\u0131lan t\u00fcketici kredisine ili\u015fkin belgelerin incelendi\u011fi ifade edildi.<\/p>\n T\u00fcketici Kredisi S\u00f6zle\u015fme \u00d6ncesi Bilgi Formu<\/strong> ile kredi s\u00f6zle\u015fmelerinde, t\u00fcketicinin gider vergileri ve di\u011fer vergileri bankaya \u00f6deyece\u011fine ili\u015fkin h\u00fck\u00fcmlerin bulundu\u011fu tespit edildi.<\/p>\n BSMV<\/strong> dahil olmak \u00fczere t\u00fcketicinin \u00f6demesi gereken tutarlar\u0131n s\u00f6zle\u015fme ve bilgilendirme belgelerinde a\u00e7\u0131k\u00e7a yaz\u0131ld\u0131\u011f\u0131 belirtildi.<\/p>\n S\u00d6ZLE\u015eMEDEK\u0130 D\u00dcZENLEME HAKSIZ \u015eART SAYILMADI<\/strong><\/p>\n Yarg\u0131tay<\/strong>, t\u00fcketicinin s\u00f6zle\u015fme kurulmadan \u00f6nce bilgilendirildi\u011fini ve BSMV<\/strong> \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn s\u00f6zle\u015fmede a\u00e7\u0131k\u00e7a g\u00f6sterildi\u011fini dikkate ald\u0131.<\/p>\n Bu nedenle BSMV<\/strong>\u2019nin t\u00fcketiciye yans\u0131t\u0131lmas\u0131na ili\u015fkin s\u00f6zle\u015fme h\u00fckm\u00fcn\u00fcn, taraflar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fcklerinde t\u00fcketici aleyhine dengesizlik olu\u015fturan bir haks\u0131z \u015fart niteli\u011finde olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131ld\u0131.<\/p>\n 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun<\/strong>\u2019a g\u00f6re t\u00fcketiciyle m\u00fczakere edilmeden s\u00f6zle\u015fmeye dahil edilen ve d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 bi\u00e7imde t\u00fcketici aleyhine dengesizli\u011fe neden olan h\u00fck\u00fcmler haks\u0131z \u015fart kabul ediliyor. T\u00fcketici uyu\u015fmazl\u0131klar\u0131, uyu\u015fmazl\u0131\u011f\u0131n parasal de\u011ferine g\u00f6re t\u00fcketici hakem heyetleri veya t\u00fcketici mahkemelerinde \u00e7\u00f6z\u00fcme ba\u011flan\u0131yor.\u00a0<\/span><\/p>\n T\u00dcKET\u0130C\u0130N\u0130N DAVASININ REDD\u0130 GEREKT\u0130\u011e\u0130NE H\u00dcKMED\u0130LD\u0130<\/strong><\/p>\n Yarg\u0131tay 3. Hukuk Dairesi, Antalya 3. T\u00fcketici Mahkemes<\/strong>inin t\u00fcketicinin davas\u0131n\u0131 kabul etmek yerine reddetmesi gerekti\u011fine karar verdi.<\/p>\n Mahkemenin karar\u0131n\u0131 usul ve yasaya ayk\u0131r\u0131 bulan Daire<\/strong>, Adalet Bakanl\u0131\u011f\u0131<\/strong>n\u0131n kanun yarar\u0131na temyiz ba\u015fvurusunu kabul etti.<\/p>\n Antalya 3. T\u00fcketici Mahkemes<\/strong>inin 9 Eyl\u00fcl 2025<\/strong> tarihli karar\u0131, sonuca etkili olmamak \u00fczere kanun yarar\u0131na bozuldu.<\/p>\n Karar, Yarg\u0131tay 3. Hukuk Dairesi taraf\u0131ndan 1 Haziran 2026 tarihinde oy birli\u011fiyle verildi.<\/strong><\/p>\n KARAR HER BSMV KES\u0130NT\u0130S\u0130N\u0130 OTOMAT\u0130K OLARAK HUKUKA UYGUN HALE GET\u0130RM\u0130YOR<\/strong><\/p>\n Yarg\u0131tay karar\u0131nda, BSMV<\/strong>\u2019nin her durumda ve herhangi bir bilgilendirme yap\u0131lmadan t\u00fcketiciden al\u0131nabilece\u011fi y\u00f6n\u00fcnde genel bir sonu\u00e7 ortaya konulmad\u0131.<\/p>\n Karar\u0131n temelini, verginin t\u00fcketiciye yans\u0131t\u0131laca\u011f\u0131n\u0131n s\u00f6zle\u015fme \u00f6ncesi bilgi formunda ve kredi s\u00f6zle\u015fmesinde a\u00e7\u0131k, anla\u015f\u0131l\u0131r ve \u00f6nceden bildirilen bir h\u00fck\u00fcm olarak yer almas\u0131 olu\u015fturdu.<\/p>\n Bu nedenle benzer uyu\u015fmazl\u0131klarda kredi s\u00f6zle\u015fmesinin i\u00e7eri\u011fi, t\u00fcketiciye verilen \u00f6n bilgilendirme belgeleri ve tahsil edilen tutar\u0131n a\u00e7\u0131k bi\u00e7imde g\u00f6sterilip g\u00f6sterilmedi\u011fi ayr\u0131 ayr\u0131 de\u011ferlendirilecek.<\/p>\n KANUN YARARINA BOZMA DAVANIN SONUCUNU DE\u011e\u0130\u015eT\u0130RMEYECEK<\/strong><\/p>\n Karar\u0131n kanun yarar\u0131na bozma niteli\u011finde olmas\u0131 nedeniyle, taraflar aras\u0131nda kesinle\u015fmi\u015f olan davan\u0131n sonucu de\u011fi\u015fmeyecek.<\/p>\n Kanun yarar\u0131na bozma kararlar\u0131, benzer uyu\u015fmazl\u0131klarda hukuki uygulama birli\u011finin sa\u011flanmas\u0131 ve mahkemelere yol g\u00f6sterilmesi amac\u0131 ta\u015f\u0131yor.<\/p>\n Yarg\u0131tay karar\u0131n\u0131n \u00f6zellikle t\u00fcketici kredisi s\u00f6zle\u015fmelerinde vergi, masraf ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin maddelerin de\u011ferlendirilmesinde emsal niteli\u011finde olmas\u0131 bekleniyor.<\/p>\n ET\u0130KETLER:#Yarg\u0131tay #BSMV #T\u00fcketiciKredisi #BankaKredisi #T\u00fcketiciHaklar\u0131 #ResmiGazete #Yarg\u0131tayKarar\u0131 #Banka<\/strong><\/p>\n Yarg\u0131tay 3. Hukuk Dairesi, t\u00fcketici kredisi nedeniyle tahsil edilen Banka ve Sigorta Muameleleri Vergisi\u2019nin iadesine ili\u015fkin davada \u00f6nemli bir karara imza att\u0131. Y\u00fcksek Mahkeme, BSMV\u2019nin t\u00fcketiciye yans\u0131t\u0131labilece\u011finin s\u00f6zle\u015fme \u00f6ncesi bilgilendirme formu ve kredi s\u00f6zle\u015fmesinde a\u00e7\u0131k\u00e7a belirtilmesi halinde bu d\u00fczenlemenin \u201chaks\u0131z \u015fart\u201d say\u0131lamayaca\u011f\u0131na h\u00fckmetti.\u00a0Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":" \u00a0 SON.TV\/ANKARA Yarg\u0131tay 3. Hukuk Dairesi, t\u00fcketici kredilerinden al\u0131nan Banka ve Sigorta Muameleleri Vergisi\u2019ne ili\u015fkin uyu\u015fmazl\u0131kta, bankalar ve kredi kullanan t\u00fcketiciler a\u00e7\u0131s\u0131ndan dikkat \u00e7eken bir karara imza att\u0131. Resm\u00ee Gazete\u2019de yay\u0131mlanan karara g\u00f6re uyu\u015fmazl\u0131k, bir t\u00fcketiciden kulland\u0131\u011f\u0131 krediler nedeniyle tahsil edilen toplam 5 bin 21 lira 24 kuru\u015f BSMV\u2019nin iadesi talebiyle ba\u015flad\u0131. T\u00fcketici, tahsil edilen […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-37884","post","type-post","status-publish","format-standard","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/comments?post=37884"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37884\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=37884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=37884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=37884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}