{"id":1631,"date":"2022-10-26T12:09:55","date_gmt":"2022-10-26T09:09:55","guid":{"rendered":"https:\/\/kokvekok.com\/?p=1631"},"modified":"2022-10-26T12:11:21","modified_gmt":"2022-10-26T09:11:21","slug":"ticari-islerde-yazililigin-onemi","status":"publish","type":"post","link":"https:\/\/kokvekok.com\/en\/ticari-islerde-yazililigin-onemi\/","title":{"rendered":"Ticari \u0130\u015flerde Yaz\u0131l\u0131l\u0131\u011f\u0131n \u00d6nemi"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1631\" class=\"elementor elementor-1631\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc08d42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc08d42\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7aae5d4\" data-id=\"7aae5d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7afda2a elementor-widget elementor-widget-text-editor\" data-id=\"7afda2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"MsoNormal\" style=\"margin-bottom: 6.0pt; text-align: justify; line-height: 115%;\"><b>Giri\u015f<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Bilindi\u011fi \u00fczere 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) h\u00fck\u00fcmleri uyar\u0131nca tacirlere basiretli i\u015f adam\u0131 gibi davranma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn, tacirlerin ticari hayat\u0131 i\u00e7erisinde birtak\u0131m g\u00f6r\u00fcn\u00fcmleri mevcuttur. Bu g\u00f6r\u00fcn\u00fcmlerden birisi de ticari i\u015flerin yaz\u0131l\u0131 \u015fekilde yap\u0131lmas\u0131 gereklili\u011fidir. Bu hususa riayet edilmedi\u011fi takdirde tacirler, iddia ettikleri hususlar\u0131 ispat edememekte ve \u00e7e\u015fitli hak kay\u0131plar\u0131 ya\u015fayabilmektedir. \u0130\u015fbu yaz\u0131m\u0131zda da ticari i\u015flerde yaz\u0131l\u0131l\u0131\u011f\u0131n \u00f6nemi detayl\u0131 \u015fekilde ele al\u0131nm\u0131\u015ft\u0131r.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>Genel Olarak<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">6098 T\u00fcrk Bor\u00e7lar Kanunu (TBK) h\u00fck\u00fcmleri uyar\u0131nca s\u00f6zle\u015fmeler, taraflar\u0131n iradelerini kar\u015f\u0131l\u0131kl\u0131 ve birbirine uygun olarak a\u00e7\u0131klamalar\u0131yla kurulur. H\u00fck\u00fcmden hareketle s\u00f6zle\u015fmelerin ge\u00e7erli olabilmesi, kural olarak bir \u015fekil \u015fart\u0131na tabi de\u011fildir. Ancak ispat hukuku a\u00e7\u0131s\u0131ndan tacirlerin taraf olduklar\u0131 s\u00f6zle\u015fmelerin yaz\u0131l\u0131 yap\u0131lmam\u0131\u015f olmas\u0131, \u00e7e\u015fitli uyu\u015fmazl\u0131klar\u0131n meydana gelmesine sebep olabilmektedir.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Bu vesileyle, tacirlerin taraf olduklar\u0131 s\u00f6zle\u015fmelerin kanunen bir \u015fekil \u015fart\u0131 \u00f6ng\u00f6r\u00fclmemi\u015f olsa dahi yaz\u0131l\u0131 \u015fekilde yap\u0131lmas\u0131, uyu\u015fmazl\u0131klar\u0131n ve hak kay\u0131plar\u0131n\u0131n meydana gelmemesi noktas\u0131nda \u00f6nleyici bir etkiye sahip olacakt\u0131r.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>S\u00f6zle\u015fmelerin Kurulmas\u0131 Esnas\u0131nda Yaz\u0131l\u0131l\u0131k<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Bilindi\u011fi \u00fczere ticari s\u00f6zle\u015fmelerin kurulmas\u0131 a\u015famas\u0131na ili\u015fkin olarak TTK\u2019nin 21. maddesinin 3. f\u0131kras\u0131 uyar\u0131nca telefonla, telgrafla, herhangi bir ileti\u015fim veya bili\u015fim arac\u0131yla veya di\u011fer bir teknik ara\u00e7la ya da s\u00f6zl\u00fc olarak kurulan s\u00f6zle\u015fmelerle yap\u0131lan a\u00e7\u0131klamalar\u0131n i\u00e7eri\u011fini do\u011frulayan bir yaz\u0131y\u0131 alan ki\u015fi, bunu ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde itirazda bulunmam\u0131\u015fsa, s\u00f6z konusu teyit mektubunun yap\u0131lan s\u00f6zle\u015fmeye veya a\u00e7\u0131klamalara uygun oldu\u011funu kabul etmi\u015f say\u0131lmaktad\u0131r. Bu ba\u011flamda h\u00fck\u00fcmden g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere yaln\u0131zca teyit mektubu yaz\u0131l\u0131 \u015fekle ba\u011flanm\u0131\u015ft\u0131r. Ancak ispat kolayl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan teyit mektubuna itiraz\u0131n da yaz\u0131l\u0131 \u015fekilde bildirilmesinde, tacirin menfaati bulunmaktad\u0131r.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Bu kapsamda gerek teyit mektubuna itiraz\u0131n gerek taraflar aras\u0131ndaki s\u00f6zle\u015fmenin yaz\u0131l\u0131 \u015fekilde yap\u0131lmas\u0131 halinde, kar\u015f\u0131 taraf\u0131n itiraz\u0131n yap\u0131lmad\u0131\u011f\u0131, taraflar aras\u0131nda bir s\u00f6zle\u015fmenin bulunmad\u0131\u011f\u0131 veya s\u00f6zle\u015fmenin esasl\u0131 noktalar\u0131n\u0131n belirtilenlerden farkl\u0131 oldu\u011fu gibi pek \u00e7ok itiraz\u0131n\u0131n aksi yaz\u0131l\u0131 delille ispat edilebilecektir.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>S\u00f6zle\u015fme Esnas\u0131nda Yaz\u0131l\u0131l\u0131k<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">\u0130spat hukuku ba\u011flam\u0131nda yaz\u0131l\u0131l\u0131k, yaln\u0131zca s\u00f6zle\u015fmelerin kurulmas\u0131 a\u015famas\u0131nda de\u011fil taraflar\u0131n edimlerini ve yan y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri esnas\u0131nda da \u00f6nem arz etmektedir. \u00d6rne\u011fin taraflar aras\u0131nda bir mal sat\u0131\u015f s\u00f6zle\u015fmesinin akdedilmi\u015f olmas\u0131 halinde, kar\u015f\u0131 taraf\u0131n s\u00f6zle\u015fmede kararla\u015ft\u0131r\u0131lan edimlerin, farkl\u0131 bir i\u00e7eri\u011fe sahip oldu\u011fu iddias\u0131n\u0131n bertaraf edilebilmesi noktas\u0131nda yaz\u0131l\u0131 s\u00f6zle\u015fmenin varl\u0131\u011f\u0131 tacire ispat kolayl\u0131\u011f\u0131 sa\u011flayacakt\u0131r. Ancak yaz\u0131l\u0131 \u015feklin \u00f6nemi yaln\u0131zca bu hususla s\u0131n\u0131rl\u0131 de\u011fildir.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">\u015e\u00f6yle ki s\u00f6zle\u015fmeden do\u011fan mal\u0131 teslim etme borcunun ifas\u0131 esnas\u0131nda, bir teslim tutana\u011f\u0131n\u0131n d\u00fczenlenmesi gerekmektedir. Mal\u0131n par\u00e7a par\u00e7a teslimi halinde de her par\u00e7an\u0131n tesliminde tutanak d\u00fczenlenmesinde tacirin menfaati bulunmaktad\u0131r. Par\u00e7a par\u00e7a veya tek seferde ger\u00e7ekle\u015ftirilen teslime ili\u015fkin d\u00fczenlenen tutana\u011f\u0131n, edimin tam ve zaman\u0131nda yerine getirildi\u011fini i\u00e7erir kay\u0131tlar bar\u0131nd\u0131rmas\u0131 da yerinde olacakt\u0131r. Aksi takdirde s\u00f6zle\u015fmenin kar\u015f\u0131 taraf\u0131n\u0131n mal\u0131n teslim edilmedi\u011fi veya eksik teslim edildi\u011fi gibi iddialar\u0131n\u0131n aksinin ispat\u0131 hususunda, tacirlerin zorluk ya\u015fayabilmeleri muhtemeldir.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Tacirlerin mal sat\u0131\u015f s\u00f6zle\u015fmesinde mal sat\u0131n alan taraf olmas\u0131 halinde de yaz\u0131l\u0131l\u0131k hususu ayn\u0131 \u00f6neme sahiptir.\u00a0 \u015e\u00f6yle ki 213 say\u0131l\u0131 Vergi Usul Kanunu 459 No\u2019lu Genel Tebli\u011fi uyar\u0131nca 7.000,00 TL\u2019yi a\u015fan \u00f6demelerin arac\u0131 finansal kurumlar kanal\u0131yla yap\u0131lmas\u0131 gerekmektedir. Tebli\u011fden g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere tacirlerin al\u0131c\u0131 taraf oldu\u011fu mal sat\u0131\u015f s\u00f6zle\u015fmelerinde i\u015fbu kural do\u011frultusunda \u00f6ng\u00f6r\u00fclen tutar\u0131 a\u015fan \u00f6demelerin finansal kurumlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lmas\u0131 gereklidir. Ne var ki ispat hukuku ba\u011flam\u0131nda tacirlerin yapm\u0131\u015f olduklar\u0131 \u00f6demelerin belirtilen tutar\u0131n alt\u0131nda olsa dahi banka kanal\u0131 ile ger\u00e7ekle\u015ftirmesi yerinde olacakt\u0131r.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>\u0130hbar ve \u0130htarlarda Yaz\u0131l\u0131l\u0131k<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Yaz\u0131l\u0131l\u0131k yaln\u0131zca edimlerin ifas\u0131 noktas\u0131nda de\u011fil, tacirlerin bir s\u00f6zle\u015fme ili\u015fkisi \u00e7er\u00e7evesinde birbirlerine yapt\u0131klar\u0131 ihtar ve ihbarlarda da \u00f6nem arz etmektedir. Bu kapsamda TTK\u2019nin 18. maddesinin 3. f\u0131kras\u0131, <i>\u201cTacirler aras\u0131nda, di\u011fer taraf\u0131 temerr\u00fcde d\u00fc\u015f\u00fcrmeye, s\u00f6zle\u015fmeyi feshe, s\u00f6zle\u015fmeden d\u00f6nmeye ili\u015fkin ihbarlar veya ihtarlar <a name=\"_Hlk117506523\"><\/a>noter arac\u0131l\u0131\u011f\u0131yla, taahh\u00fctl\u00fc mektupla, telgrafla veya g\u00fcvenli elektronik imza kullan\u0131larak kay\u0131tl\u0131 elektronik posta sistemi ile yap\u0131l\u0131r.\u201d <\/i>\u00a0h\u00fckm\u00fcn\u00fc havidir. H\u00fck\u00fcmden g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere her iki taraf\u0131n da tacir oldu\u011fu s\u00f6zle\u015fmelerde taraflar di\u011fer taraf\u0131 temerr\u00fcde d\u00fc\u015f\u00fcrmeye, s\u00f6zle\u015fmeyi feshetmeye veya s\u00f6zle\u015fmeden d\u00f6nmeye y\u00f6nelik irade beyanlar\u0131n\u0131 i\u00e7eren ihtar ve ihbarlar\u0131 kanunda \u00f6ng\u00f6r\u00fclen \u015fekillerde yerine getirmek zorundad\u0131r.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>Faturaya \u0130tirazda Yaz\u0131l\u0131l\u0131k<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Bilindi\u011fi \u00fczere T\u00fcrk Ticaret Kanunu uyar\u0131nca ticari i\u015fletmesi ba\u011flam\u0131nda bir mal satm\u0131\u015f, \u00fcretmi\u015f, bir i\u015f g\u00f6rm\u00fc\u015f veya bir menfaat sa\u011flam\u0131\u015f olan tacirden, di\u011fer taraf, kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilmektedir. Fatura alan\u0131n da bu faturay\u0131 ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde, faturan\u0131n i\u00e7eri\u011fi hakk\u0131nda bir itirazda bulunmam\u0131\u015fsa bu i\u00e7eri\u011fi kabul etmi\u015f say\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Teyit mektubuna itirazda oldu\u011fu gibi faturaya itirazda da kanunen \u00f6ng\u00f6r\u00fclm\u00fc\u015f bir \u015fekil \u015fart\u0131 mevcut de\u011fildir. Ancak itiraz\u0131n yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 noktas\u0131nda uyu\u015fmazl\u0131\u011f\u0131n \u00e7\u0131kmas\u0131n\u0131n \u00f6nlenebilmesi amac\u0131yla tacirlerin faturaya itirazlar\u0131n\u0131 yaz\u0131l\u0131 \u015fekilde yapmalar\u0131 yerinde olacakt\u0131r. Kald\u0131 ki faturaya itirazla TTK\u2019nin 18\/3 h\u00fckm\u00fcnde belirtilen sonu\u00e7lar\u0131n ama\u00e7land\u0131\u011f\u0131 durumlarda faturaya itiraz\u0131n noter arac\u0131l\u0131\u011f\u0131yla, taahh\u00fctl\u00fc mektupla, telgrafla veya g\u00fcvenli elektronik imza kullan\u0131larak kay\u0131tl\u0131 elektronik posta sistemi ile yap\u0131lmas\u0131 gerekmektedir.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\"><b>Sonu\u00e7<\/b><\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: 115%;\">Netice itibariyle yaz\u0131l\u0131 \u015fekil, gerek T\u00fcrk Ticaret Kanunu gerek tacirlerin ba\u011fl\u0131 bulundu\u011fu di\u011fer mevzuat h\u00fck\u00fcmleri uyar\u0131nca ticari s\u00f6zle\u015fmelerde bir ge\u00e7erlilik kural\u0131 niteli\u011fini haiz de\u011fildir. Ancak ispat hukuku ba\u011flam\u0131nda s\u00f6zle\u015fmelerin kurulmas\u0131 ve sonras\u0131na ili\u015fkin yaz\u0131l\u0131 \u015fekle uyulmamas\u0131 halinde pek \u00e7ok sorun ile kar\u015f\u0131la\u015f\u0131labilmektedir. Bu vesileyle ticari s\u00f6zle\u015fmelerde yaz\u0131l\u0131 \u015fekil, her ne kadar tam olarak bir kanuni temele sahip de\u011filse de s\u00f6zle\u015fmelerin kurulmas\u0131 a\u015famas\u0131ndan sona ermesi a\u015famas\u0131na kadar uyu\u015fmazl\u0131klar\u0131 \u00f6nleme noktas\u0131nda riayet edilmesi gereken bir husustur. Bu ticari s\u00f6zle\u015fmelerin veya s\u00f6zle\u015fmelerin uygulanmas\u0131 esnas\u0131nda d\u00fczenlenmesi gereken ihbar, ihtar veya \u00e7e\u015fitli tutanaklar\u0131n haz\u0131rlanmas\u0131 noktas\u0131nda da uyu\u015fmazl\u0131klar\u0131n \u00f6nlenebilmesi i\u00e7in alan\u0131nda uzman avukatlardan yard\u0131m al\u0131nmas\u0131 yerinde olacakt\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Giri\u015f Bilindi\u011fi \u00fczere 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) h\u00fck\u00fcmleri uyar\u0131nca tacirlere basiretli i\u015f adam\u0131 gibi davranma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn, tacirlerin ticari hayat\u0131 i\u00e7erisinde birtak\u0131m g\u00f6r\u00fcn\u00fcmleri mevcuttur. Bu g\u00f6r\u00fcn\u00fcmlerden birisi de ticari i\u015flerin yaz\u0131l\u0131 \u015fekilde yap\u0131lmas\u0131 gereklili\u011fidir. Bu hususa riayet edilmedi\u011fi takdirde tacirler, iddia ettikleri hususlar\u0131 ispat edememekte ve \u00e7e\u015fitli hak kay\u0131plar\u0131 ya\u015fayabilmektedir. \u0130\u015fbu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1631","post","type-post","status-publish","format-standard","hentry","category-ticaret-hukuku"],"_links":{"self":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/comments?post=1631"}],"version-history":[{"count":10,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1631\/revisions"}],"predecessor-version":[{"id":1641,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1631\/revisions\/1641"}],"wp:attachment":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/media?parent=1631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/categories?post=1631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/tags?post=1631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}