{"id":991197,"date":"2023-05-15T00:00:00","date_gmt":"2023-05-14T21:00:00","guid":{"rendered":"https:\/\/cukurpartners.com\/2023-nisan-ayi-itibari-ile-tum-guncellemeleri-ile-turk-parasinin-kiymetini-koruma-hakkinda-32-sayili-kararin-uygulamasi-kapsaminda-sozlesme-bedellerinin-doviz-cinsinden-veya-doviz-endeksli-be\/"},"modified":"2023-05-15T00:00:00","modified_gmt":"2023-05-14T21:00:00","slug":"2023-nisan-ayi-itibari-ile-tum-guncellemeleri-ile-turk-parasinin-kiymetini-koruma-hakkinda-32-sayili-kararin-uygulamasi-kapsaminda-sozlesme-bedellerinin-doviz-cinsinden-veya-doviz-endeksli-be","status":"publish","type":"post","link":"https:\/\/cukurpartners.com\/tr\/2023-nisan-ayi-itibari-ile-tum-guncellemeleri-ile-turk-parasinin-kiymetini-koruma-hakkinda-32-sayili-kararin-uygulamasi-kapsaminda-sozlesme-bedellerinin-doviz-cinsinden-veya-doviz-endeksli-be\/","title":{"rendered":"2023 N\u0130SAN AYI \u0130T\u0130BAR\u0130 \u0130LE T\u00dcM G\u00dcNCELLEMELER\u0130 \u0130LE T\u00dcRK PARASININ KIYMET\u0130N\u0130 KORUMA HAKKINDA 32 SAYILI KARAR\u2019IN UYGULAMASI KAPSAMINDA S\u00d6ZLE\u015eME BEDELLER\u0130N\u0130N D\u00d6V\u0130Z C\u0130NS\u0130NDEN VEYA D\u00d6V\u0130Z ENDEKSL\u0130 BEL\u0130RLENMES\u0130"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\"><span style=\"font-weight: 400;\">2018 y\u0131l\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi uyar\u0131nca 32 Say\u0131l\u0131 Karar\u2019a eklenen d\u00fczenleme ile birlikte, T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filer aras\u0131nda imza alt\u0131na al\u0131nan s\u00f6zle\u015fmeler kapsam\u0131nda; s\u00f6zle\u015fmeden dolay\u0131 d\u00fczenlenecek k\u0131ymetli evraklar da dahil olmak \u00fczere herhangi bir \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 kural olarak yasakland\u0131. Dolay\u0131s\u0131yla; 13.09.2018 tarihinden \u00f6nce akdedilmi\u015f olan ve yasak kapsam\u0131nda olmas\u0131na kar\u015f\u0131l\u0131k d\u00f6viz cinsinden veya d\u00f6viz endeksli olarak d\u00fczenlenmi\u015f mevcut s\u00f6zle\u015fmelerdeki bedellerin T\u00fcrk paras\u0131 olarak yeniden belirlenmesi zorunlulu\u011fu do\u011fdu. Her ne kadar s\u00f6z konusu tarih itibariyle bu s\u00f6zle\u015fmelerde i) tahsili yap\u0131lm\u0131\u015f ii) gecikmi\u015f alacaklar ile iii) d\u00fczenlenmi\u015f ve dola\u015f\u0131ma girmi\u015f k\u0131ymetli evraklar i\u00e7in bedelin uyarlanmas\u0131na gerek olmad\u0131\u011f\u0131 y\u00f6n\u00fcnde istisna getirilmi\u015fse de; uyarlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sebebiyle birlikte \u015firketlerin mevcut s\u00f6zle\u015fmelerini g\u00f6zden ge\u00e7irmeleri gerekti ve tam da bu sebeple, bir\u00e7ok \u015firketin i\u015f ortaklar\u0131yla ili\u015fkilerinde problemler ortaya \u00e7\u0131kt\u0131\u011f\u0131 gibi, al\u0131nacak aksiyonlar hususunda \u00e7ok say\u0131da soru g\u00fcndeme geldi. S\u00f6z konusu d\u00fczenlemenin \u00fcst\u00fcnden y\u0131llar ge\u00e7mesine ra\u011fmen, karar\u0131n ilk \u00e7\u0131kt\u0131\u011f\u0131 d\u00f6nemi takip eden \u00e7e\u015fitli g\u00fcncellemeler nedeni ile uygulamada hangi s\u00f6zle\u015fmelerde d\u00f6viz\/d\u00f6viz endeksli belirleme yap\u0131labilece\u011fi, hangilerinde yap\u0131lamayaca\u011f\u0131 hususu bir\u00e7ok uygulay\u0131c\u0131 i\u00e7in kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131na neden olmakta. \u00dcstelik, bu s\u00fcre\u00e7te s\u00f6z konusu uygulama problemlerinin \u00f6n\u00fcne ge\u00e7ilmesi amac\u0131yla d\u00fczenleme kapsam\u0131nda istisnalar i\u00e7eren say\u0131s\u0131z de\u011fi\u015fikli\u011fe gidilmesi de durumu uygulay\u0131c\u0131lar i\u00e7in daha \u00e7ok zorla\u015ft\u0131rd\u0131.<\/span><\/p>\n<p><b>Yasa\u011fa ili\u015fkin esasl\u0131 istisnalar, 06.10.2018 tarihinde 32\/34 say\u0131l\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131 Tebli\u011fi ile getirildi. Bu makale kapsam\u0131nda s\u00f6z konusu istisnalara ve bu istisnalar\u0131n \u015firketler hukuku uygulamas\u0131nda yaratt\u0131\u011f\u0131 etkilere alt ba\u015fl\u0131klar kapsam\u0131nda de\u011finilerek, halihaz\u0131rda kar\u0131\u015f\u0131kl\u0131\u011fa mahal veren sorular\u0131n m\u00fcmk\u00fcn oldu\u011funca yan\u0131tlanmas\u0131n\u0131 ama\u00e7lamaktay\u0131z.\u00a0<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00d6ncelikli olarak belirtmek gerekir ki s\u00f6z konusu yasak, kural olarak, \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer aras\u0131ndaki s\u00f6zle\u015fmelere\u201d uygulanmaktad\u0131r. Bu kapsamda; T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer aras\u0131ndaki gayrimenkul sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri, hizmet s\u00f6zle\u015fmeleri ve i\u015f s\u00f6zle\u015fmelerinde de bu yasa\u011f\u0131n uygulama alan\u0131 bulaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Ancak, 32\/34 say\u0131l\u0131 Tebli\u011f ile birlikte getirilen istisna kapsam\u0131nda bu s\u00f6zle\u015fmelerde; her iki taraf\u0131n da T\u00fcrkiye\u2019de yerle\u015fik oldu\u011fu, ancak taraflardan birinin T\u00fcrkiye ile vatanda\u015fl\u0131k ba\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131 haller bu yasaktan istisna tutulmu\u015ftur.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Serbest B\u00f6lgeler:<\/strong><\/p>\n<p>Gayrimenkul sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri a\u00e7\u0131s\u0131ndan, konusu yurti\u00e7inde kalan konut ve \u00e7at\u0131l\u0131 i\u015fyeri sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri yasak kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Ancak, 16.11.2018 tarihinde getirilen istisna ile birlikte serbest b\u00f6lgede yer alan \u015firketlerin serbest b\u00f6lge faaliyetlerine ili\u015fkin olarak al\u0131c\u0131 ya da kirac\u0131 olarak taraf olduklar\u0131 sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri bu yasak kapsam\u0131ndan \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Bu sebeple, uygulamada, merkezi Serbest b\u00f6lge d\u0131\u015f\u0131nda, \u015fubesi bir Serbest B\u00f6lge i\u00e7inde olan \u00e7ok say\u0131da \u015fah\u0131s ve \u015firket; ivedi bi\u00e7imde merkezini serbest b\u00f6lgelere nakletmi\u015ftir. Ayn\u0131 \u015fekilde; serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin i\u015fveren veya hizmet alan olarak taraf oldu\u011fu i\u015f ya da hizmet s\u00f6zle\u015fmeleri de istisna kapsam\u0131ndad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Yabanc\u0131 Yat\u0131r\u0131mc\u0131lar\u0131n T\u00fcrkiye \u0130\u015ftirakleri:<\/strong><\/p>\n<p>Bunun yan\u0131 s\u0131ra, T\u00fcrkiye d\u0131\u015f\u0131nda yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrolar\u0131n\u0131n ya da do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya bu ki\u015filerin ortak kontrol\u00fcne sahip bulundu\u011fu \u015firketlerin al\u0131c\u0131 ya da kirac\u0131 olarak taraf oldu\u011fu gayrimenkul sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri, i\u015fveren olarak taraf olduklar\u0131 i\u015f s\u00f6zle\u015fmeleri ile hizmet alan olarak taraf olduklar\u0131 hizmet s\u00f6zle\u015fmelerinin d\u00f6viz\/d\u00f6viz endeksli bedellerle d\u00fczenlenmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p><b>Turizm, \u0130hracat Gibi S\u00f6zle\u015fme Konusundan Kaynaklanan \u0130stisnalar :\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Yine bu s\u00f6zle\u015fmelere ili\u015fkin istisnalardan biri de s\u00f6zle\u015fmelerin konusu ile ilgili olarak d\u00fczenlenmi\u015ftir. Bu d\u00fczenlemeye g\u00f6re;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Turistik Konaklama:<\/b><span style=\"font-weight: 400;\"> 30 Ocak 2021 tarihi itibariyle K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan belgeli konaklama tesislerinin i\u015fletilmesi amac\u0131yla kiralanmas\u0131yla ilgili gayrimenkul kiralama s\u00f6zle\u015fmeleri ve konaklama hizmet s\u00f6zle\u015fmeleri ile g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131n\u0131n kiralanmas\u0131na ili\u015fkin gayrimenkul kiralama s\u00f6zle\u015fmelerinin de d\u00f6viz\/d\u00f6viz endeksli bedellerle akdedilmesi m\u00fcmk\u00fcnd\u00fcr.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Yurtd\u0131\u015f\u0131 \u0130\u015f S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> \u0130\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fmenin yurtd\u0131\u015f\u0131nda ifa edilecek olmas\u0131 halinde bu s\u00f6zle\u015fmenin d\u00f6viz\/d\u00f6viz endeksli olarak imzalanmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r. Keza, gemi adamlar\u0131n\u0131n taraf olduklar\u0131 i\u015f s\u00f6zle\u015fmeleri de d\u00f6viz\/d\u00f6viz endeksli olarak d\u00fczenlenebilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0130hracat S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> \u0130hracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedeli d\u00f6viz\/d\u00f6viz cinsinden belirlenebilir. Ayn\u0131 \u015fekilde ki\u015fi T\u00fcrkiye\u2019de yerle\u015fik olsa dahi bu ki\u015filerin yurtd\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri de yasa\u011f\u0131n istisnas\u0131 kapsam\u0131ndad\u0131r.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Yurtd\u0131\u015f\u0131nda ba\u015flayan veya biten hizmet s\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri, T\u00fcrkiye\u2019de ba\u015flay\u0131p yurtd\u0131\u015f\u0131nda sonlanan, yurtd\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan veya yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p yurtd\u0131\u015f\u0131nda sonlanan hizmet s\u00f6zle\u015fmeleri de istisna kapsam\u0131ndad\u0131r. Di\u011fer bir ifadeyle s\u00f6zle\u015fme konusu hizmet herhangi bir \u015fekilde k\u0131smen dahi yurtd\u0131\u015f\u0131nda ifa ediliyorsa bu s\u00f6zle\u015fmeler yasaktan istisna tutulmu\u015ftur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ta\u015f\u0131ma S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> Ta\u015f\u0131mac\u0131l\u0131k faaliyetlerine ili\u015fkin hizmet s\u00f6zle\u015fmelerinde akaryak\u0131t fiyatlar\u0131na endeksleme yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f6viz Maliyetli Eser (\u00d6rn. \u0130n\u015faat) S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> D\u00f6viz cinsinden maliyet i\u00e7eren eser s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. Yurtd\u0131\u015f\u0131 Kaynakl\u0131 Yaz\u0131l\u0131m S\u00f6zle\u015fmeleri: T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri; bili\u015fim teknolojileri kapsam\u0131nda yurt d\u0131\u015f\u0131nda \u00fcretilen yaz\u0131l\u0131mlara ili\u015fkin sat\u0131\u015f s\u00f6zle\u015fmeleri ile yurt d\u0131\u015f\u0131nda \u00fcretilen donan\u0131m ve yaz\u0131l\u0131mlara ili\u015fkin lisans ve hizmet s\u00f6zle\u015fmelerinde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ta\u015f\u0131n\u0131r Kiralama ve Sat\u0131\u015f S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> Bakanl\u0131k taraf\u0131ndan getirilen istisna ile birlikte; karar\u0131n ilk d\u00f6neminde T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin ta\u015f\u0131n\u0131r sat\u0131\u015f ve kiras\u0131na ili\u015fkin s\u00f6zle\u015fmelerde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz\/d\u00f6viz endeksli belirlemesi m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015fsa da; 19.04.2022 tarihi itibariyle getirilen d\u00fczenleme ile birlikte; yaln\u0131zca \u201cta\u015f\u0131n\u0131r sat\u0131\u015f s\u00f6zle\u015fmelerinde\u201d s\u00f6zle\u015fme konusu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi zorunlu tutulmu\u015ftur.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bu noktada \u015eirketler taraf\u0131ndan eylem almakta zorlan\u0131lan ve ikilem yaratan hususlardan biri, ta\u015f\u0131n\u0131r sat\u0131\u015f s\u00f6zle\u015fmelerindeki mevcut fatura kar\u015f\u0131l\u0131klar\u0131n\u0131n ya da k\u0131ymetli evraklar\u0131n tamam\u0131n\u0131n T\u00fcrk paras\u0131 cinsinden \u00f6denip \u00f6denmeyece\u011fi hususu olmu\u015ftur. Bu sebeple, Bakanl\u0131k 21.04.2022 tarihinde yapt\u0131\u011f\u0131 bas\u0131n a\u00e7\u0131klamas\u0131 ile 19.04.2022 tarihinden \u00f6nce d\u00fczenlenmi\u015f faturalar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n ve verilen d\u00f6viz cinsinden k\u0131ymetli evrak kar\u015f\u0131l\u0131\u011f\u0131 \u00f6demelerin T\u00fcrk paras\u0131 cinsinden yerine getirilmesine gerek olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ta\u015f\u0131n\u0131r Kiras\u0131nda T\u00fcrk Paras\u0131 Zorunlu\u011fu Yok: <\/b><span style=\"font-weight: 400;\">Bu noktada, sat\u0131\u015f s\u00f6zle\u015fmelerinden farkl\u0131 olarak ta\u015f\u0131n\u0131r kiralama s\u00f6zle\u015fmelerinde yer alan \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin ifas\u0131n\u0131n T\u00fcrk paras\u0131 cinsinden yerine getirilmesine ili\u015fkin herhangi a\u00e7\u0131k bir d\u00fczenleme yap\u0131lmam\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla, ta\u015f\u0131n\u0131r kiralama s\u00f6zle\u015fmelerinde kararla\u015ft\u0131r\u0131lan d\u00f6viz\/d\u00f6viz endeksli bedellerin yine d\u00f6viz olarak ifa edilebilece\u011fini kabul ediyoruz.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ta\u015f\u0131t Kiralama ve Sat\u0131\u015f S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> Yan\u0131 s\u0131ra, hat\u0131rlatmak isteriz ki; Bakanl\u0131k taraf\u0131ndan getirilen istisna kapsam\u0131nda ta\u015f\u0131n\u0131r nitelikte olmas\u0131na kar\u015f\u0131l\u0131k ta\u015f\u0131t kiralama ve sat\u0131\u015f s\u00f6zle\u015fmeleri dahil edilmemi\u015f oldu\u011fundan; bu s\u00f6zle\u015fmelerdeki \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz\/d\u00f6viz endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 dahi hi\u00e7bir surette m\u00fcmk\u00fcn de\u011fildir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gemilere \u0130li\u015fkin Leasing S\u00f6zle\u015fmeleri:<\/b><span style=\"font-weight: 400;\"> Di\u011fer bir istisna ise finansal kiralama s\u00f6zle\u015fmelerine ili\u015fkin getirilmi\u015f olup; 2018 y\u0131l\u0131n\u0131n ocak ay\u0131 itibariyle T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin d\u00f6vize endeksli kredi temin etmeleri b\u00fct\u00fcn\u00fcyle yasaklanm\u0131\u015f olmakla birlikte, belirli istisnai hallerde d\u00f6viz geliri olmayan T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131ndan veya T\u00fcrkiye\u2019den d\u00f6viz kredisi kullanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu istisnai haller kapsam\u0131nda olmas\u0131 kayd\u0131yla yap\u0131lan finansal kiralama s\u00f6zle\u015fmelerinin bedelleri d\u00f6viz olarak kararla\u015ft\u0131r\u0131labilir. 4490 say\u0131l\u0131 T\u00fcrk Uluslararas\u0131 Gemi Sicili Kanunu ile 491 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunda tan\u0131mlanan gemilere ili\u015fkin finansal kiralama (leasing) s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kamu kurulu\u015flar\u0131n\u0131n veya TSK G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu birtak\u0131m s\u00f6zle\u015fmeler:<\/b><span style=\"font-weight: 400;\"> Bakanl\u0131k taraf\u0131ndan getirilen istisna kapsam\u0131nda her hal\u00fckarda; kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz\/d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 anla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilecek olan projeler dahilinde; y\u00fckleniciler veya g\u00f6revli \u015firketlerin ve bunlar\u0131n s\u00f6zle\u015fme imzalad\u0131\u011f\u0131 taraflar\u0131n \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedece\u011fi veya bahsi ge\u00e7en projeler \u00e7er\u00e7evesinde akdedilecek (gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmeleri ve i\u015f s\u00f6zle\u015fmeleri hari\u00e7) s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Buna ek olarak, 19.04.2022 tarihli Tebli\u011f ile, kamu kurum ve kurulu\u015flar\u0131n\u0131n veya T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu s\u00f6zle\u015fmelerde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz\/d\u00f6viz endeksli belirlenmesinin m\u00fcmk\u00fcn oldu\u011funa y\u00f6nelik mevcut ibareye ek olarak bu bedellerin yine d\u00f6viz\/d\u00f6viz endeksli olarak \u00f6denmesi ile kabul\u00fcn\u00fcn m\u00fcmk\u00fcn oldu\u011fu y\u00f6n\u00fcnde yeni bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Gayrimenkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri ise bu serbestinin d\u0131\u015f\u0131nda tutulmu\u015ftur. Bu d\u00fczenleme ile birlikte uygulamada, yasak kapsam\u0131nda olmad\u0131\u011f\u0131 i\u00e7in bedeli d\u00f6viz olarak belirlenmi\u015f s\u00f6zle\u015fmelerde \u00f6deme ve kabul\u00fcn d\u00f6viz olarak yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131 gibi dayana\u011f\u0131 olmayan bir tart\u0131\u015fmaya sebebiyet vermi\u015ftir. Ancak; b\u00f6yle bir yasak s\u00f6z konusu olmay\u0131p, bedeli d\u00f6viz olarak kararla\u015ft\u0131r\u0131lan s\u00f6zle\u015fmelerdeki \u00f6deme ve kabullerin, taraflar aras\u0131ndaki s\u00f6zle\u015fme veya ilgili mevzuat kapsam\u0131nda aksine bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a, d\u00f6viz olarak \u00f6denmesi ve kabul\u00fcn\u00fcn m\u00fcmk\u00fcn oldu\u011fu kabul edilmelidir.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131nda ger\u00e7ekle\u015ftirilen i\u015flemler: <\/b><span style=\"font-weight: 400;\">S\u00f6z konusu i\u015flemlere ili\u015fkin olarak yap\u0131lan s\u00f6zle\u015fmelerde s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu i\u015flemlerle ilgili olarak bankalar\u0131n taraf oldu\u011fu s\u00f6zle\u015fmelerde de s\u00f6zle\u015fme bedelinin ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><b>Sermaye Piyasas\u0131 Ara\u00e7lar\u0131na \u0130li\u015fkin Birtak\u0131m S\u00f6zle\u015fmeler:<\/b><span style=\"font-weight: 400;\"> 32 say\u0131l\u0131 Karar h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu ile bu Kanuna dayal\u0131 olarak yap\u0131lan d\u00fczenlemeler \u00e7er\u00e7evesinde yabanc\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 ve depo sertifikalar\u0131 ile yabanc\u0131 yat\u0131r\u0131m fonu paylar\u0131 da dahil olmak \u00fczere sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n d\u00f6viz cinsinden olu\u015fturulmas\u0131; ayr\u0131ca bu ara\u00e7lar\u0131n ihrac\u0131, al\u0131m sat\u0131m\u0131 ve yap\u0131lan i\u015flemlere ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><b>Havac\u0131l\u0131k Sekt\u00f6r\u00fcndeki Birtak\u0131m S\u00f6zle\u015fmeler:<\/b><span style=\"font-weight: 400;\"> T\u00fcrkiye\u2019de yerle\u015fik yolcu, y\u00fck veya posta ta\u015f\u0131ma faaliyetinde bulunan ticari havayolu i\u015fletmeleri; hava ta\u015f\u0131ma ara\u00e7lar\u0131na, motorlar\u0131na ve bunlar\u0131n aksam ve par\u00e7alar\u0131na y\u00f6nelik teknik bak\u0131m hizmeti veren \u015firketler; sivil havac\u0131l\u0131k mevzuat\u0131 kapsam\u0131nda havalimanlar\u0131nda yer hizmetleri yapmak \u00fczere \u00e7al\u0131\u015fma ruhsat\u0131 alan veya yetkilendirilen kamu ya da \u00f6zel hukuk t\u00fczel ki\u015fili\u011fi stat\u00fcs\u00fcndeki kurulu\u015flar ile s\u00f6z konusu kurulu\u015flar\u0131n kurduklar\u0131 i\u015fletme ve \u015firketler ile do\u011frudan veya dolayl\u0131 olarak sermayelerinde en az y\u00fczde elli hisse oran\u0131na sahip oldu\u011fu ortakl\u0131klar\u0131n T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerle d\u00f6viz cinsinden veya d\u00f6vize endeksli bedeller i\u00e7eren gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri haricindeki s\u00f6zle\u015fmeleri akdetmeleri m\u00fcmk\u00fcnd\u00fcr.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Avukat Burcu G\u00dcR<\/span><\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2018 y\u0131l\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi uyar\u0131nca 32 Say\u0131l\u0131 Karar\u2019a eklenen d\u00fczenleme ile birlikte, T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filer aras\u0131nda imza alt\u0131na al\u0131nan s\u00f6zle\u015fmeler kapsam\u0131nda; s\u00f6zle\u015fmeden dolay\u0131 d\u00fczenlenecek k\u0131ymetli evraklar da dahil olmak \u00fczere herhangi bir \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 kural olarak yasakland\u0131. Dolay\u0131s\u0131yla; 13.09.2018 tarihinden \u00f6nce akdedilmi\u015f olan ve yasak kapsam\u0131nda olmas\u0131na kar\u015f\u0131l\u0131k&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,336],"tags":[],"class_list":["post-991197","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"_links":{"self":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=991197"}],"version-history":[{"count":0,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991197\/revisions"}],"wp:attachment":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=991197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=991197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=991197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}