Bilindi\u011fi \u00fczere 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nun \u201c\u00dclke Paras\u0131 ile \u00d6deme\u201d ba\u015fl\u0131kl\u0131 99.maddesinde; \u201cKonusu para olan bor\u00e7 \u00dclke paras\u0131yla \u00f6denir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle \u00f6deme yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015fsa, s\u00f6zle\u015fmede aynen \u00f6deme veya bu anlama gelen bir ifade bulunmad\u0131k\u00e7a bor\u00e7, \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131yla da \u00f6denebilir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle belirlenmi\u015f ve s\u00f6zle\u015fmede aynen \u00f6deme ya da bu anlama gelen bir ifade de bulunmad\u0131k\u00e7a, borcun \u00f6deme g\u00fcn\u00fcnde \u00f6denmemesi \u00fczerine alacakl\u0131, bu alaca\u011f\u0131n\u0131n aynen veya vade ya da fiili \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131 ile \u00f6denmesini isteyebilir.\u201d \u015feklinde d\u00fczenleme mevcuttur. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun \u201cTicari H\u00fck\u00fcmlerle Yasaklanm\u0131\u015f \u0130\u015flemler ile Mal ve Hizmet Tedarikinde Ge\u00e7 \u00d6demenin Sonu\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 1530\/2.maddesinde ise; \u201cTicari i\u015fletmeler aras\u0131nda mal ve hizmet tedariki amac\u0131yla yap\u0131lan i\u015flemlerde, alacakl\u0131, kanundan veya s\u00f6zle\u015fmeden do\u011fan tedarik borcunu yerine getirmi\u015f olmas\u0131na ra\u011fmen, bor\u00e7lu, gecikmeden sorumlu tutulamayaca\u011f\u0131 haller hari\u00e7, s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan tarihte veya belirtilen \u00f6deme s\u00fcresinde borcunu \u00f6demezse, ihtara gerek olmaks\u0131z\u0131n temerr\u00fcde d\u00fc\u015fer.\u201d d\u00fczenlemesine yer verilmi\u015ftir. Bu kapsamda d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde sat\u0131c\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda ya da s\u00f6zle\u015fmede kur fark\u0131 talep edilece\u011finin a\u00e7\u0131k\u00e7a yaz\u0131l\u0131 olmas\u0131 gerekir. Olas\u0131 uyu\u015fmazl\u0131klarda al\u0131c\u0131n\u0131n d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde TL olarak \u00f6deme yapmas\u0131 halinde, sat\u0131c\u0131n\u0131n talebi \u00fczerine fiili \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekir. Kur fark\u0131 talebi i\u00e7in s\u00f6zle\u015fme haricinde sipari\u015f formunda, proforma faturada ya da teklif formunda bir h\u00fck\u00fcm bulunmas\u0131 da yeterli kabul edilmektedir. Taraflar\u0131n yaz\u0131l\u0131 anla\u015fmalar\u0131nda bu \u015farta yer verildi\u011fi takdirde bu anla\u015fma taraflar i\u00e7in ba\u011flay\u0131c\u0131 olup, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmez. Yarg\u0131tay uygulamas\u0131nda da ayn\u0131 g\u00f6r\u00fc\u015f hakimdir.<\/p>\n
Nitekim Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 28.2.2018 Tarihli 2016\/16115 Esas 2018\/1030 Karar say\u0131l\u0131 ilam\u0131nda, taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda sat\u0131\u015f bedelinin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131 halinde ve de bu formda \u00e7ekle \u00f6demelerde kur fark\u0131 al\u0131naca\u011f\u0131n\u0131n yaz\u0131l\u0131 olmas\u0131 halinde TL olarak yap\u0131lan \u00f6demelerde \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekti\u011fi ifade edilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Davac\u0131 vekili, davac\u0131 \u015firket ile daval\u0131 \u015firket aras\u0131nda bir ticari ili\u015fki bulundu\u011funu ve kur fark\u0131 alaca\u011f\u0131 i\u00e7in d\u00fczenlenen faturalar\u0131n daval\u0131 tarafa noter kanal\u0131yla bildirildi\u011fini, \u00f6deme yap\u0131lmay\u0131nca … 9.\u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn \u2026 esas say\u0131l\u0131 dosyas\u0131 ile takipte bulunduklar\u0131n\u0131, itiraz \u00fczerine takibin durdu\u011funu ileri s\u00fcrerek, itiraz\u0131n iptaline karar verilmesini talep ve dava etmi\u015ftir. Daval\u0131 vekili, davan\u0131n haks\u0131z oldu\u011funu, davac\u0131n\u0131n d\u00fczenlemi\u015f oldu\u011fu kur fark\u0131 faturas\u0131na itiraz edildi\u011fini ve faturan\u0131n iade edildi\u011fini, davac\u0131 ile aralar\u0131nda kur fark\u0131na dair yaz\u0131l\u0131 bir s\u00f6zle\u015fme bulunmad\u0131\u011f\u0131n\u0131 belirterek, davan\u0131n reddini savunmu\u015ftur. Mahkemece, \u00f6demelerin \u00e7ek ile yap\u0131ld\u0131\u011f\u0131, \u00e7ek bir \u00f6deme vas\u0131tas\u0131 olup, d\u00f6viz \u00fczerinden d\u00fczenlenmesi m\u00fcmk\u00fcn oldu\u011fu gibi bedel hanesi verildi\u011fi andaki d\u00f6viz sat\u0131\u015f kuru \u00fczerinden hesap edilerek de doldurulabilece\u011fi, buna ra\u011fmen TL \u00fczerinden \u00e7ek olarak kabul eden davac\u0131n\u0131n bu a\u015famadan sonra kur fark\u0131 isteyemeyece\u011fi, ayr\u0131ca davac\u0131n\u0131n B.K.nun 83.maddesi uyar\u0131nca alaca\u011f\u0131n\u0131n yabanc\u0131 para \u00fczerinden isteme hakk\u0131na sahip iken tercih hakk\u0131n\u0131 TL \u00fczerinden kullan\u0131ld\u0131\u011f\u0131, tahsilat yapt\u0131\u011f\u0131nda kur fark\u0131ndan do\u011fan fazlaya dair alaca\u011f\u0131n\u0131 sakl\u0131 tuttu\u011funu bildirmedi\u011fi,uzun s\u00fcreli olan ticari ili\u015fkilerinde daha \u00f6nce b\u00f6yle bir talepte bulunmad\u0131\u011f\u0131 ve bunun d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 oldu\u011fu dolay\u0131s\u0131yla davac\u0131n\u0131n kur fark\u0131 alaca\u011f\u0131na dair talebinin yerinde olmad\u0131\u011f\u0131 gerek\u00e7esiyle davan\u0131n reddine karar verilmi\u015f,h\u00fck\u00fcm taraf vekillerince temyiz edilmi\u015ftir. Taraflar aras\u0131nda ticari ili\u015fki bulundu\u011funda ve mal\u0131n daval\u0131ya tesliminde uyu\u015fmazl\u0131k bulunmamaktad\u0131r. Di\u011fer yandan D\u00dcZENLENEN SIPARI\u015e FORMLARINDA sat\u0131\u015f bedeli yabanc\u0131 para cinsinden belirtilmi\u015f olup, faturalarda da yabanc\u0131 para cinsinden TL kar\u015f\u0131l\u0131\u011f\u0131 olarak d\u00fczenlenmi\u015ftir. Ayr\u0131ca sipari\u015f formlar\u0131n\u0131n 4. maddesinde “\u00d6deme vadeli (TL) \u00e7ek ile yap\u0131l\u0131r ise \u00e7ek tarihinin g\u00fcn\u00fcndeki Merkez Bankas\u0131 D\u00f6viz sat\u0131\u015f kurundan hesaplan\u0131r\u201d 3.maddesinde ise \u201cSat\u0131\u015f bedelimiz d\u00f6viz (USD) cinsindendir.” d\u00fczenlemeleri mevcuttur. Bu durum kar\u015f\u0131s\u0131nda TL olarak yap\u0131lan \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekirken eksik inceleme ve de\u011ferlendirmeyle yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm tesisinde isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 10.2.2016 Tarihli 2015\/11192 Esas 2016\/2067 Karar say\u0131l\u0131 ilam\u0131nda ise, faturalar\u0131n d\u00f6viz cinsinden d\u00fczenlenmesi akabinde sat\u0131c\u0131n\u0131n TL cinsinden \u00e7ekle \u00f6deme tahsil etmesi halinde kur fark\u0131 talep edemeyece\u011fi belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Taraflar aras\u0131ndaki uyu\u015fmazl\u0131k kur fark\u0131 alaca\u011f\u0131ndan kaynaklanmaktad\u0131r. Davac\u0131 taraf\u0131ndan d\u00fczenlenen \u2026 Dolar\u0131 cinsinden oldu\u011fu g\u00f6r\u00fclmekle kural olarak kur fark\u0131 istenebilmesi m\u00fcmk\u00fcn ise de; davaya konu uyu\u015fmazl\u0131kta daval\u0131n\u0131n \u00e7ekle \u00f6demede bulundu\u011fu hususunda bir ihtilaf bulunmamaktad\u0131r. \u00c7ek bir \u00f6deme vas\u0131tas\u0131 olup, d\u00f6viz \u00fczerinden d\u00fczenlenmesi m\u00fcmk\u00fcn oldu\u011fu gibi, bedel hanesi verildi\u011fi andaki d\u00f6viz sat\u0131\u015f kuru \u00fczerinden hesap edilerek de doldurulabilir. Buna ra\u011fmen, \u00d6DEMEYI T\u00dcRK LIRASI \u00dcZERINDEN \u00c7EK OLARAK KABUL EDEN DAVACININ BU A\u015eAMADAN SONRA KUR FARKI ISTEYEMEYECE\u011eININ KABUL\u00dc GEREKIRKEN, mahkemece delillerin de\u011ferlendirilmesinde yan\u0131lg\u0131ya d\u00fc\u015f\u00fclerek yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131 do\u011fru g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay Hukuk Genel Kurulu\u2019nun 11.07.2007 Tarihli 2007\/19-553 Esas 2007\/547 Karar say\u0131l\u0131 karar\u0131nda, daval\u0131 bor\u00e7lunun ayn\u0131 ili\u015fkiden do\u011fan bir k\u0131s\u0131m kur fark\u0131n\u0131 \u00f6demi\u015f olmas\u0131 ve dava konusu kur fark\u0131 faturalar\u0131n\u0131 da kabul ederek ticari defterlerine kaydetmesi halinde di\u011fer kur fark\u0131 alaca\u011f\u0131ndan sorumlu olaca\u011f\u0131 belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Daval\u0131n\u0131n itiraz\u0131 \u00fczerine ayn\u0131 bilirki\u015filerden al\u0131nan 09.04.2003 tarihli ek raporda ise, dava konusu faturalar\u0131n daval\u0131 taraf\u0131ndan kabul edilerek yasal defterlere kaydedildi\u011fi de belirtilmek suretiyle ilk raporlar\u0131ndaki g\u00f6r\u00fc\u015f tekrarlanarak davac\u0131n\u0131n daval\u0131dan Dolar kur fark\u0131 alaca\u011f\u0131 oldu\u011fu kan\u0131s\u0131na var\u0131ld\u0131\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Al\u0131nan ilk rapora kar\u015f\u0131 davac\u0131 itiraz etmi\u015f olup, mahkemece al\u0131nan rapor h\u00fckme yeterli g\u00f6r\u00fclmeyerek ikinci kez bilirki\u015fi incelemesi yapt\u0131r\u0131lm\u0131\u015ft\u0131r. 27.6.2003 tarihli ikinci bilirki\u015fi raporunda ve daval\u0131n\u0131n itiraz\u0131 \u00fczerine al\u0131nan ek bilirki\u015fi kurulu raporunda sat\u0131\u015f\u0131n yabanc\u0131 para \u00fczerinden yap\u0131ld\u0131\u011f\u0131 ve bu nedenle davac\u0131n\u0131n fiili \u00f6deme tarihine g\u00f6re kur fark\u0131ndan 76.727.220 Dolar alacakl\u0131 oldu\u011fu belirtilmi\u015ftir. B.K. nun 83. maddesi gere\u011fince yabanc\u0131 para alaca\u011f\u0131n\u0131n fiili \u00f6deme tarihindeki TL kar\u015f\u0131l\u0131\u011f\u0131 talep edilebilir. Daval\u0131n\u0131n ayn\u0131 ili\u015fkiden do\u011fan bir k\u0131s\u0131m kur fark\u0131n\u0131 \u00f6dedi\u011fi ve dava konusu kur fark\u0131 faturalar\u0131n\u0131 da kabul ederek ticari defterlerine kaydetti\u011fi \u00e7eki\u015fmesizdir. Mahkemece, a\u00e7\u0131klanan y\u00f6nler g\u00f6zetilerek davac\u0131n\u0131n kur fark\u0131ndan olu\u015fan alaca\u011f\u0131n\u0131n tahsiline karar verilmesi gerekirken, yaz\u0131l\u0131 gerek\u00e7eyle davan\u0131n reddinde isabet g\u00f6r\u00fclmemi\u015ftir…) gerek\u00e7esiyle bozularak dosya yerine geri \u00e7evrilmekle, yeniden yap\u0131lan yarg\u0131lama sonunda, mahkemece \u00f6nceki kararda direnilmi\u015ftir. \u2026 Hukuk Genel Kurulunca incelenerek direnme karar\u0131n\u0131n s\u00fcresinde temyiz edildi\u011fi anla\u015f\u0131ld\u0131ktan ve dosyadaki ka\u011f\u0131tlar okunduktan sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcld\u00fc: Taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 iddia ve savunmalar\u0131na, dosyadaki tutanak ve kan\u0131tlara, bozma karar\u0131nda a\u00e7\u0131klanan gerektirici nedenlere g\u00f6re, Hukuk Genel Kurulu’nca da benimsenen \u00d6zel Daire bozma karar\u0131na uyulmak gerekirken, \u00f6nceki kararda direnilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r. Bu nedenle direnme karar\u0131 bozulmal\u0131d\u0131r.<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 18.10.2005 Tarihli 2005\/400 Esas 2005\/10260 Karar say\u0131l\u0131 ilam\u0131nda ise taraflar aras\u0131ndaki s\u00f6zle\u015fmede sat\u0131lan mal bedelinin d\u00f6viz \u00fczerinden kararla\u015ft\u0131r\u0131lmas\u0131 ve vade sonunda \u00f6denecek bedelin d\u00f6viz cinsinden g\u00f6sterilmesi halinde kur fark\u0131 talep edilebilece\u011fi belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Mahkemece, taraflar aras\u0131nda kur fark\u0131 \u00f6denece\u011fine dair bir s\u00f6zle\u015fmenin ve bu konuda ticari team\u00fcl\u00fcn bulunmad\u0131\u011f\u0131, kur fark\u0131 faturas\u0131n\u0131n dayana\u011f\u0131 1.3.2001 ve 22.3.2001 g\u00fcnl\u00fc sat\u0131\u015f faturalar\u0131n\u0131n alt sa\u011f k\u00f6\u015fesindeki ibarenin kur fark\u0131 talep edilebilece\u011fi anlam\u0131na gelmedi\u011fi, kald\u0131 ki aynen vade fark\u0131na oldu\u011fu gibi kur fark\u0131na ait kay\u0131t ve bilgilerin de faturalarda bulunmas\u0131 zorunlu olan bilgi niteli\u011finde olmad\u0131\u011f\u0131 gerek\u00e7eleri ile davan\u0131n reddine karar verilmi\u015f, h\u00fck\u00fcm davac\u0131 vekilince temyiz edilmi\u015ftir. Taraflar aras\u0131ndaki s\u00f6zle\u015fmenin 2.maddesinde sat\u0131lan mal bedeli d\u00f6viz \u00fczerinden kararla\u015ft\u0131r\u0131lm\u0131\u015f ve 105 g\u00fcnl\u00fck vade olana\u011f\u0131 tan\u0131narak vade sonunda \u00f6denecek bedel de d\u00f6viz cinsinden g\u00f6sterilmi\u015ftir. FATURANIN TL OLARAK D\u00dcZENLENMES\u0130 VERG\u0130 USUL YASASININ B\u0130R GERE\u011e\u0130 OLUP S\u00d6ZLE\u015eMEN\u0130N BEDELE A\u0130T B\u00d6L\u00dcM\u00dcN\u00dcN DE\u011e\u0130\u015eT\u0130R\u0130LD\u0130\u011e\u0130 ANLAMINA GELMEZ. Kald\u0131 ki faturan\u0131n alt k\u0131sm\u0131nda mal bedelinin 105 g\u00fcnl\u00fck vade sonundaki DM kar\u015f\u0131l\u0131\u011f\u0131 yaz\u0131l\u0131d\u0131r. Bu halde S\u00d6ZLE\u015eMEN\u0130N 2.MADDES\u0130 UYARINCA KUR FARKI \u0130STENEB\u0130LECE\u011e\u0130 D\u00dc\u015e\u00dcN\u00dcLMEDEN mahkemece olaya uygun d\u00fc\u015fmeyen gerek\u00e7elerle yaz\u0131l\u0131 bi\u00e7imde h\u00fck\u00fcm kurulmas\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 11.09.2018 Tarihli 2017\/3549 Esas 2018\/4033 Karar say\u0131l\u0131 ilam\u0131nda taraflar aras\u0131nda kur fark\u0131 talep edilebilmesi i\u00e7in s\u00f6zle\u015fme bulundu\u011fu takdirde kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Dava kur fark\u0131 alaca\u011f\u0131n\u0131n tahsili istemine ili\u015fkindir. KUR FARKI ALACA\u011eININ TALEP ED\u0130LEB\u0130LMES\u0130 \u0130\u00c7\u0130N TARAFLAR ARASINDA AKDED\u0130LEN S\u00d6ZLE\u015eMEDE H\u00dcK\u00dcM BULUNMASI ya da faturaya konu mallar\u0131n d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 sat\u0131m\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131 gerekir. Kur fark\u0131nda vade fark\u0131 istemleri gibi team\u00fcl\u00fcn olup olmad\u0131\u011f\u0131 \u00f6nemli de\u011fildir. Taraflar aras\u0131nda kur fark\u0131 alaca\u011f\u0131n\u0131 \u00f6ng\u00f6ren s\u00f6zle\u015fme bulunmamakla birlikte dosyada bulunan sat\u0131\u015f faturalar\u0131n\u0131n incelenmesinde mallar\u0131n d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 sat\u0131ld\u0131\u011f\u0131 ve TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131nda g\u00f6sterildi\u011fi g\u00f6r\u00fclmektedir. Bu durumda daval\u0131 kur fark\u0131 alaca\u011f\u0131ndan dolay\u0131 sorumlu olaca\u011f\u0131ndan, davac\u0131n\u0131n kur fark\u0131 alaca\u011f\u0131n\u0131n \u00f6deme tarihindeki kurun dikkate al\u0131narak hesaplanmas\u0131 suretiyle var\u0131lacak uygun sonu\u00e7 \u00e7er\u00e7evesinde bir karar verilmesi gerekirken yaz\u0131l\u0131 \u015fekilde karar verilmesi do\u011fru g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 14.10.2015 Tarihli 2015\/853Esas 2015\/12740 Karar say\u0131l\u0131 ilam\u0131nda da taraflar aras\u0131nda kur fark\u0131 talep edilebilmesi i\u00e7in s\u00f6zle\u015fme bulundu\u011fu takdirde kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Davac\u0131, daval\u0131ya Euro cinsinden mal satt\u0131\u011f\u0131n\u0131 ve bu hususun faturada belirtildi\u011fini, \u00f6demelerin faturada g\u00f6sterilen 90 g\u00fcnden sonra yap\u0131ld\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla kur fark\u0131 alaca\u011f\u0131 oldu\u011funu ileri s\u00fcrerek icra takibi ba\u015flatm\u0131\u015f, itiraz \u00fczerine i\u015f bu dava a\u00e7\u0131lm\u0131\u015ft\u0131r. Kur fark\u0131 alaca\u011f\u0131n\u0131n do\u011fmas\u0131 i\u00e7in sat\u0131\u015f\u0131n yabanc\u0131 para cinsinden yap\u0131lmas\u0131 ya da S\u00d6ZLE\u015eMEN\u0130N BULUNMASI GEREKL\u0130D\u0130R. Daval\u0131n\u0131n da kabul\u00fcnde olan mal sat\u0131\u015f faturalar\u0131nda birim fiyat\u0131n\u0131n Euro cinsinden, \u00f6deme vadesinin de 90 g\u00fcn oldu\u011fu belirlenmi\u015ftir. Daval\u0131n\u0131n bu tarihten sonraki \u00f6demeleri nedeniyle davac\u0131 sat\u0131c\u0131n\u0131n kur fark\u0131ndan do\u011fan alaca\u011f\u0131n\u0131n ger\u00e7ekle\u015fti\u011finin kabul\u00fc gerekir. Mahkemece taraflar\u0131n iddia ve savunmalar\u0131 de\u011ferlendirilip, sat\u0131\u015f ve \u00f6deme tarihleri belirlenerek davac\u0131 alaca\u011f\u0131n\u0131n tespiti gerekirken yaz\u0131l\u0131 \u015fekilde davan\u0131n reddine karar verilmesi do\u011fru g\u00f6r\u00fclmemi\u015f, bu nedenle mahkeme karar\u0131n\u0131n bozulmas\u0131 gerekmi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 18.9.2013 Tarihli 2012\/9853 Esas 2013\/14066 Karar say\u0131l\u0131 ilam\u0131nda ise taraflar aras\u0131ndaki teklif mektubunda kararla\u015ft\u0131r\u0131lmas\u0131 halinde kur fark\u0131 talep edilebilece\u011fi belirtilmi\u015ftir; \u201c\u2026Kur fark\u0131yla ilgili uyu\u015fmazl\u0131\u011fa gelince; teklif mektubunda kal\u0131p bedelinin Euro, profil ve i\u015f\u00e7ilik bedellerinin ise usd \u00fczerinden kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 ve \u00f6deme \u015fekli ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmde \u00f6demelerin ne \u015fekilde yap\u0131laca\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. Buna g\u00f6re borcun kararla\u015ft\u0131r\u0131lan g\u00fcndeki d\u00f6viz kuru \u00fczerinden \u00f6denmi\u015f olmas\u0131 halinde kur fark\u0131 istenemeyece\u011fi ku\u015fkusuzdur. Ne var ki, kararla\u015ft\u0131r\u0131lan g\u00fcnde \u00f6denmesi gereken d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 borcun, Vergi Usul Kanunu gere\u011fince zorunlu olarak TL \u00fczerinden faturaland\u0131r\u0131l\u0131p \u00f6deme g\u00fcn\u00fc yerine daha sonraki bir g\u00fcnde \u00f6denmesi halinde ise fiili \u00f6deme g\u00fcn\u00fcndeki kur ile S\u00d6ZLE\u015eME UYARINCA \u00d6DENMES\u0130 GEREKEN TAR\u0130HTEK\u0130 KUR ARASINDAK\u0130 KUR FARKININ \u0130STENEB\u0130LECE\u011e\u0130N\u0130N KABUL\u00dc GEREK\u0130R.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 19.12.2017 Tarihli 2016\/12505 Esas 2017\/8069 Karar say\u0131l\u0131 karar\u0131nda da taraflar aras\u0131ndaki s\u00f6zle\u015fmede a\u00e7\u0131k bir h\u00fck\u00fcm bulunmas\u0131 halinde kur fark\u0131 talep edilebilece\u011fi ifade edilmi\u015ftir; \u201c\u2026Dava kur fark\u0131ndan kaynaklanan alacak talebine ili\u015fkindir. Davac\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in TARAFLAR ARASINDAK\u0130 S\u00d6ZLE\u015eMEDE A\u00c7IK B\u0130R H\u00dcK\u00dcM BULUNMASI ya da as\u0131l faturada a\u00e7\u0131k\u00e7a d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131n\u0131n yaz\u0131lmas\u0131 gerekmektedir. Mahkemece kur fark\u0131na dayanak te\u015fkil eden as\u0131l faturalar getirtilip bilirki\u015fi incelemesine sunulmadan cari hesap ekstresi \u00fczerinde yap\u0131lan yorumla yaz\u0131l\u0131 \u015fekilde karar verilmesi yerinde g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Sakarya B\u00f6lge Adliye Mahkemesi 7.Hukuk Dairesi\u2019nin 16.01.2025 Tarihli 2023\/1539 Esas 2025\/42 Karar say\u0131l\u0131 karar\u0131nda taraflar aras\u0131ndaki s\u00f6zle\u015fmede kur fark\u0131 \u00f6denece\u011finin kararla\u015ft\u0131r\u0131lmas\u0131 halinde bu maddenin taraflar i\u00e7in ba\u011flay\u0131c\u0131 oldu\u011fu, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131n\u0131n s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmeyece\u011fi vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Eldeki uyu\u015fmazl\u0131k bu a\u00e7\u0131klamalar uyar\u0131nca incelendi\u011finde; taraflar aras\u0131ndaki TEKL\u0130F FORMUNUN YABANCI PARA \u0130LE YAPILDI\u011eI, davac\u0131n\u0131n da, kur fark\u0131 talebini davac\u0131 taraf\u0131ndan daval\u0131ya verilen 10\/11\/2021 tarihli teklif formundaki “malzeme bedeli TL \u00e7eki verildi\u011finde \u00e7ekin hesaba ge\u00e7ti\u011fi g\u00fcnk\u00fc merkez bankas\u0131 d\u00f6viz efektif sat\u0131\u015f kurundan USD \u00e7evrilir +,- \u00f6demesi pe\u015fin yap\u0131l\u0131r” \u015feklindeki anla\u015fmaya dayand\u0131rd\u0131\u011f\u0131, bu durumda S\u00d6ZLE\u015eME TARAFLARI BA\u011eLAYACA\u011eINDAN KUR FARKI \u00d6DENMES\u0130 GEREKECE\u011e\u0130, \u00d6DEMELER\u0130N \u00c7EK \u0130LE YAPILMASININ SONUCU DE\u011e\u0130\u015eT\u0130RMEYECE\u011e\u0130 anla\u015f\u0131lm\u0131\u015ft\u0131r. Mahkemece taraflar aras\u0131nda \u00e7ek bedelinin hesaba ge\u00e7ti\u011fi tarih esas al\u0131nmak sureti ile al\u0131nan TL \u00f6demenin merkez bankas\u0131 efektif sat\u0131\u015f kuruna g\u00f6re hesaplanaca\u011f\u0131 belirtilmi\u015f olup davac\u0131n\u0131n 15\/12\/2021 tarihli kura g\u00f6re alaca\u011f\u0131 4.055,45 USD oldu\u011fu, bor\u00e7lu taraf\u0131ndan icra dosyas\u0131 hesab\u0131na 17\/05\/2022 tarihinde 21.496,26 TL \u00f6deme yap\u0131ld\u0131\u011f\u0131, bu \u00f6deme tarihindeki merkez bankas\u0131 USD sat\u0131\u015f kuru 15,8908 TL olup \u00f6ncelikle TBK 100. Maddesi gere\u011fi alaca\u011f\u0131n ferilerinden d\u00fc\u015f\u00fclm\u00fc\u015f bakiye kalan 5.895,46 TL ana paradan d\u00fc\u015f\u00fcld\u00fc\u011f\u00fc, b\u00f6ylelikle davac\u0131n\u0131n ana para alaca\u011f\u0131 59.549,76 TL oldu\u011fu, davac\u0131n\u0131n dava tarihi itibari ile ana para alaca\u011f\u0131 59.549,76 TL\/15,8408(TCMB sat\u0131\u015f kuru) = 3.759,26 USD olmas\u0131 nedeniyle davac\u0131n\u0131n davas\u0131 bu miktar \u00fczerinden kabul edilmesinde usul ve yasaya ayk\u0131r\u0131l\u0131k bulunmamaktad\u0131r…\u2019\u2019<\/p>\n
Gaziantep B\u00f6lge Adliye Mahkemesi 11.Hukuk Dairesi\u2019nin 31.10.2024 Tarihli 2023\/595 Esas 2024\/1297 Karar say\u0131l\u0131 karar\u0131nda da benzer hususlar vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Mahkemece “…A\u00e7\u0131klanan t\u00fcm bu hususlar kapsam\u0131nda somut olay de\u011ferlendirildi\u011finde, inkar edilmeyen yukar\u0131da a\u00e7\u0131klanan teklif ve proforma h\u00fck\u00fcmlerine g\u00f6re daval\u0131ya kur fark\u0131 isteme hakk\u0131 sa\u011fland\u0131\u011f\u0131, taraflar aras\u0131ndaki ticari ili\u015fkinin .. para birimi \u00fczerinden y\u00fcr\u00fct\u00fclece\u011fi kararla\u015ft\u0131r\u0131lm\u0131\u015f ise de daval\u0131 taraf\u0131ndan d\u00fczenlenen faturalarda .. h\u00fck\u00fcmleri gere\u011fi TL kar\u015f\u0131l\u0131klar\u0131n\u0131n da g\u00f6sterildi\u011fi, davac\u0131 taraf\u0131ndan TL cinsi \u00e7ekler ile \u00f6deme yap\u0131ld\u0131\u011f\u0131, yap\u0131lan \u00f6demeler faturalarda g\u00f6sterilen TL kar\u015f\u0131l\u0131klar\u0131n toplam\u0131n\u0131 sa\u011fl\u0131yor ise de, davac\u0131 taraf\u0131ndan TL \u00e7ek ile yap\u0131lan \u00f6demelerin \u00f6deme tarihlerindeki kur esas al\u0131narak toplam fatura tutar\u0131ndan mahsup edildi\u011finde … kur fark\u0131n\u0131n olu\u015ftu\u011funun Mahkememizce al\u0131nan bilirki\u015fi raporu kapsam\u0131ndan anla\u015f\u0131ld\u0131\u011f\u0131, TARAFLAR ARASINDAK\u0130 ANLA\u015eMADA \u00d6DEMEN\u0130N .. YA DA TL KAR\u015eILI\u011eI YAPILACA\u011eI VE OLU\u015eACAK KUR FARKI \u0130\u00c7\u0130N FATURA D\u00dcZENLENECE\u011e\u0130N\u0130N BEL\u0130RT\u0130LD\u0130\u011e\u0130, davac\u0131n\u0131n bu \u015fartlar alt\u0131nda ileri s\u00fcr\u00fclen teklifi kabul etti\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan DAVALI TARAFINDAN KUR FARKI TALEP ED\u0130LEB\u0130LECE\u011e\u0130 ve daval\u0131 taraf\u0131ndan talep edilen kur fark\u0131 bedelinin benimsenen bilirki\u015fi raporunda da hesap edildi\u011fi \u00fczere davac\u0131 taraf\u0131ndan yap\u0131lan \u00f6deme tarihlerindeki kura g\u00f6re do\u011fru hesapland\u0131\u011f\u0131 tespit edildi\u011finden davac\u0131n\u0131n yerinde g\u00f6r\u00fclmeyen davas\u0131n\u0131n reddine karar vermek gerekmi\u015ftir. \u2026TARAFLAR ARASINDAK\u0130 MA\u0130L YAZI\u015eMALARI, TEKL\u0130F FORMU, PROFORMA FATURA D\u0130KKATE ALINDI\u011eINDA, DAVALININ \u00d6DEME G\u00dcN\u00dc FATURADA OLU\u015eACAK F\u0130YAT FARKI \u0130\u00c7\u0130N KUR FARKI TALEP EDEB\u0130LECE\u011e\u0130 ANLA\u015eILDI\u011eINDAN ilk derece mahkemesi taraf\u0131ndan verilen karar isabetli g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u2019\u2019<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 12.Hukuk Dairesi\u2019nin 13.07.2021 Tarihli 2021\/1600 Esas 2024\/337 Karar say\u0131l\u0131 karar\u0131nda ise, kur fark\u0131 talep edilebilmesi i\u00e7in taraflar aras\u0131nda kur fark\u0131 uygulamas\u0131na dair bir yaz\u0131l\u0131 bir s\u00f6zle\u015fme veya taraflar aras\u0131nda bu y\u00f6nde olu\u015fmu\u015f bir team\u00fcl bulunmas\u0131 gerekti\u011fi, yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, kur fark\u0131 faturas\u0131 d\u00fczenlenmeden de kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026\u00d6ncelikle kur fark\u0131n\u0131n talep edilebilmesi, taraflar aras\u0131ndaki s\u00f6zle\u015fmede bu konuda bir h\u00fck\u00fcm bulunmas\u0131na veya akdi ili\u015fkinin yabanc\u0131 para cinsinden olmas\u0131na ba\u011fl\u0131d\u0131r. Faturalar\u0131n yabanc\u0131 para birimi \u00fczerinden d\u00fczenlenmesi, taraflar aras\u0131nda d\u00f6vize endeksli ticari ili\u015fki bulundu\u011funu ispata yeterlidir (Yarg\u0131tay 19 HD’nin 05\/12\/2019 tarihli 2018\/965 E, 2019\/5447 K. say\u0131l\u0131 karar\u0131). KUR FARKI TALEP ED\u0130LEB\u0130LMES\u0130 \u0130\u00c7\u0130N, KUR FARKI UYGULAMASINA DA\u0130R B\u0130R YAZILI B\u0130R S\u00d6ZLE\u015eME VEYA TARAFLAR ARASINDA BU Y\u00d6NDE OLU\u015eMU\u015e B\u0130R TEAM\u00dcL BULUNMASI GEREKMEKTED\u0130R. Kur fark\u0131 talebi, kur fark\u0131 faturas\u0131 d\u00fczenlenmesine de ba\u011fl\u0131 de\u011fildir. Taraflar aras\u0131nda YABANCI PARA B\u0130R\u0130M\u0130NE ENDEKSL\u0130 B\u0130R T\u0130CAR\u0130 \u0130L\u0130\u015eK\u0130N\u0130N VARLI\u011eI HAL\u0130NDE, KUR FARKI FATURASI D\u00dcZENLENMEDEN DE KUR FARKI ALACA\u011eI TALEP ED\u0130LEB\u0130L\u0130R. Yine kur fark\u0131n\u0131n dayana\u011f\u0131 olan fatura bedellerinin ne \u015fekilde \u00f6dendi\u011fi hususu da \u00f6nemlidir. Zira s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa \u00f6demenin \u00e7ekle yap\u0131lmas\u0131 halinde kur fark\u0131n\u0131n fiyatland\u0131r\u0131larak \u00e7ekin miktar hanesine yaz\u0131ld\u0131\u011f\u0131 kabul edilmektedir (\u00f6rn,Yarg\u0131tay 19 HD\u2019nin 20\/04\/2016 tarihli 2015\/16900 E, 2016\/6896 K. Say\u0131l\u0131 ilam\u0131 ). Somut olayda; taraflar aras\u0131ndaki ticari ili\u015fki kapsam\u0131nda davac\u0131 taraf\u0131ndan daval\u0131ya makine sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131, davac\u0131 taraf\u0131ndan d\u00fczenlenen sat\u0131\u015f faturalar\u0131n\u0131n yabanc\u0131 para (USD) \u00fczerinden d\u00fczenlendi\u011fi, s\u00f6zle\u015fmenin 8.maddesinde ” s\u00f6zle\u015fmenin usd cinsinden yap\u0131ld\u0131\u011f\u0131, TL cinsinden yap\u0131lacak \u00e7ek \u00f6demelerinde tahsil vadesindeki TCMB d\u00f6viz sat\u0131\u015f kurunun uygulanaca\u011f\u0131” yaz\u0131l\u0131d\u0131r. Bu durumda taraflar aras\u0131ndaki ticari ili\u015fkinin yabanc\u0131 para \u00fczerinden kuruldu\u011fu kabul edilmelidir. Bu nedenle daval\u0131 taraf\u00e7a bir k\u0131s\u0131m \u00f6demeler TL cinsinden \u00e7ekler ile yap\u0131lm\u0131\u015f ve davac\u0131 da \u00e7ekleri herhangi bir \u00e7ekince ileri s\u00fcrmeden kabul ederek bedellerini tahsil etmi\u015f olsa da, YAZILI S\u00d6ZLE\u015eME H\u00dcKM\u00dc NEDEN\u0130YLE T\u0130CAR\u0130 \u0130L\u0130\u015eK\u0130N\u0130N YABANCI PARA \u00dcZER\u0130NDEN KURULDU\u011eU KABUL ED\u0130LEREK, TL \u00c7EKLER \u0130LE YAPILAN \u00d6DEMELER\u0130N \u00d6DEME TAR\u0130H\u0130NDEK\u0130 KUR \u00dcZER\u0130NDEN YABANCI PARAYA \u00c7EVR\u0130LEREK, ARADAK\u0130 FARKIN KUR FARKI OLARAK \u0130STENEB\u0130LECE\u011e\u0130N\u0130N KABUL\u00dc GEREK\u0130R. \u0130lk derece mahkemesince TL \u00e7ekler kabul edildi\u011finden kur fark\u0131 istenemeyece\u011fi yolundaki gerek\u00e7e do\u011fru olmam\u0131\u015ft\u0131r\u2026\u201d<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 12.Hukuk Dairesi\u2019nin 22.12.2020 Tarihli 2021\/682 Esas 2024\/1733 Karar say\u0131l\u0131 karar\u0131nda ise taraflar aras\u0131nda yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, kur fark\u0131 faturas\u0131 d\u00fczenlenmeden de kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi, proforma faturada kur fark\u0131 talep edilece\u011fine dair bir \u015fart bulundu\u011fu takdirde \u00f6demelerin TL cinsinden \u00e7ek ile al\u0131nmas\u0131na ra\u011fmen kur fark\u0131 talep edilmesinde bir sak\u0131nca bulunmad\u0131\u011f\u0131 vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Taraflar aras\u0131nda yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, KUR FARKI FATURASI D\u00dcZENLENMEDEN DE KUR FARKI ALACA\u011eI TALEP ED\u0130LEB\u0130L\u0130R. Yine kur fark\u0131n\u0131n dayana\u011f\u0131 olan faturalar\u0131n bedellerinin ne \u015fekilde \u00f6dendi\u011fi hususu da \u00f6nemlidir. Zira s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa \u00f6demenin \u00e7ekle yap\u0131lmas\u0131 halinde kur fark\u0131n\u0131n fiyatland\u0131r\u0131larak \u00e7ekin miktar hanesine yaz\u0131ld\u0131\u011f\u0131 kabul edilmektedir (Yarg\u0131tay 19 HD\u2019nin 20\/04\/2016 tarihli 2015\/16900 E, 2016\/6896 K. say\u0131l\u0131, 14\/11\/2013 tarihli 2013\/14587 E, 2014\/17996 K. say\u0131l\u0131 karar\u0131).Somut olayda; taraflar aras\u0131ndaki ticari ili\u015fki kapsam\u0131nda davac\u0131 taraf\u0131ndan daval\u0131ya so\u011futma sistemi \u00fcr\u00fcnleri sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131, davac\u0131 taraf\u0131ndan d\u00fczenlenen proforma faturada, yabanc\u0131 para \u00fczerinden sat\u0131\u015flarda, \u00f6demenin TL \u00e7ek ile yap\u0131lmas\u0131 durumunda fiili \u00f6deme g\u00fcn\u00fc \u00fczerinden varsa kur fark\u0131n\u0131n hesaplan\u0131p m\u00fc\u015fteriden tahsil edilece\u011fi, bu durumda TCMB d\u00f6viz sat\u0131\u015f kurunun baz al\u0131naca\u011f\u0131 yaz\u0131l\u0131d\u0131r. Davac\u0131 taraf\u00e7a d\u00fczenlenmi\u015f olup daval\u0131n\u0131n ticari defterlerinde de kay\u0131tl\u0131 bulunan sat\u0131\u015f faturalar\u0131nda, sat\u0131\u015f bedeli Euro \u00fczerinden d\u00fczenlenmi\u015f olup, faturan\u0131n d\u00f6viz olarak \u00f6denece\u011fi kay\u0131tl\u0131d\u0131r\u2026 Bu tespitler do\u011frultusunda, HER NE KADAR DAVALI \u00d6DEMELER\u0130 T\u00dcRK L\u0130RASI \u00dcZER\u0130NDEN D\u00dcZENLENEN \u00c7EKLER \u0130LE YAPMI\u015e VE DAVACI DA \u00c7EKLER\u0130 HERHANG\u0130 B\u0130R \u00c7EK\u0130NCE \u0130LER\u0130 S\u00dcRMEDEN KABUL EDEREK BEDELLER\u0130N\u0130 TAHS\u0130L ETM\u0130\u015e OLSA DA, DAVACI TARAF\u00c7A D\u00dcZENLENM\u0130\u015e OLAN PROFORMA FATURA \u0130LE SATI\u015e FATURALARINDA YER ALAN KAYITLAR DO\u011eRULTUSUNDA, \u00d6DEMELER\u0130N T\u00dcRK L\u0130RASI \u00c7EK \u0130LE YAPILMASI HAL\u0130NDE \u00d6DEME TAR\u0130H\u0130NDEK\u0130 KUR \u00dcZER\u0130NDEN YABANCI PARAYA \u00c7EVR\u0130LEREK, BAK\u0130YE FATURA BEDEL\u0130N\u0130N DAVALIDAN TAHS\u0130L ED\u0130LECE\u011e\u0130 ANLA\u015eILMAKTADIR\u2026\u2019\u2019<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 13.Hukuk Dairesi\u2019nin 23.01.2019 Tarihli 2018\/394 Esas 2019\/72 Karar say\u0131l\u0131 karar\u0131 da benzer y\u00f6ndedir; \u201c\u2026m\u00fcvekkili \u015firket ile daval\u0131 \u015firket aras\u0131nda ticari ili\u015fki oldu\u011funu, bu ili\u015fki i\u00e7erisinde teslim edilen mallar\u0131n \u00f6demelerinin Euro baz\u0131nda yap\u0131lmas\u0131n\u0131n kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131n\u0131, taraflar aras\u0131nda yap\u0131lan mutabakat \u00e7er\u00e7evesinde sat\u0131lan mallar\u0131n faturalar\u0131n\u0131n fiili sevk tarihinde TCMB d\u00f6viz al\u0131\u015f kuru \u00fczerinden d\u00fczenlendi\u011fini, ancak daval\u0131 taraf\u0131ndan yap\u0131lan \u00f6demelerin T\u00fcrk Liras\u0131 \u00fczerinden ve kimi zaman da vadeli \u00e7eklerle T\u00fcrk Liras\u0131 olarak yap\u0131ld\u0131\u011f\u0131n\u0131, bu nedenle m\u00fcvekkili \u015firketin kur farklar\u0131ndan do\u011fan alaca\u011f\u0131n\u0131n ortaya \u00e7\u0131kt\u0131\u011f\u0131n\u0131, bunun \u00fczerine kur fark\u0131 faturalar\u0131 d\u00fczenlendi\u011fini\u2026 alacakl\u0131 oldu\u011funu belirterek toplam \u00a893.772,13’nin daval\u0131 taraf\u0131ndan al\u0131narak m\u00fcvekkili \u015firkete \u00f6denmesini, talep ve dava etmi\u015ftir\u2026 TARAFLAR ARASINDA HEM F\u0130\u0130L\u0130 UYGULAMA HEM DE S\u00d6ZLE\u015eME VE FATURALAR \u00dcZER\u0130NDE A\u00c7IK\u00c7A VADES\u0130NDE \u00d6DENMEYEN TUTARLAR \u0130\u00c7\u0130N VADE FARKI VE KUR FARKININ ALINACA\u011eI VE ORANI DA A\u00c7IK\u00c7A BEL\u0130RT\u0130LM\u0130\u015e OLUP, davac\u0131n\u0131n yapt\u0131\u011f\u0131 sat\u0131\u015flar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n daval\u0131 taraf\u0131ndan \u00e7ekle vadesinden sonraki tarih ke\u015fide tarihi olarak yaz\u0131lmak suretiyle yapt\u0131\u011f\u0131 bu \u015fekilde yap\u0131lan \u00f6demelerle kur fark\u0131 ve vade fark\u0131 olu\u015fmas\u0131na yol a\u00e7t\u0131\u011f\u0131 anla\u015f\u0131lmakla DAVACININ KUR FARKI ALACAK HAKKININ DO\u011eDU\u011eU Y\u00d6N\u00dcNDEK\u0130 MAHKEMEN\u0130N KABUL\u00dc YER\u0130NDE OLUP buna y\u00f6nelik istinaf nedenleri yerinde de\u011fildir.\u2019\u2019<\/p>\n
SONU\u00c7 VE \u0130STEM; D\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde sat\u0131c\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda ya da s\u00f6zle\u015fmede kur fark\u0131 talep edilece\u011finin a\u00e7\u0131k\u00e7a yaz\u0131l\u0131 olmas\u0131 gerekir. Olas\u0131 uyu\u015fmazl\u0131klarda al\u0131c\u0131n\u0131n d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde TL olarak \u00f6deme yapmas\u0131 halinde, sat\u0131c\u0131n\u0131n talebi \u00fczerine fiili \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekir. Kur fark\u0131 talebi i\u00e7in s\u00f6zle\u015fme haricinde sipari\u015f formunda, proforma faturada ya da teklif formunda bir h\u00fck\u00fcm bulunmas\u0131 da yeterli kabul edilmektedir. Taraflar\u0131n yaz\u0131l\u0131 anla\u015fmalar\u0131nda bu \u015farta yer verildi\u011fi takdirde bu anla\u015fma taraflar i\u00e7in ba\u011flay\u0131c\u0131 olup, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmez. Yarg\u0131tay uygulamas\u0131nda da ayn\u0131 g\u00f6r\u00fc\u015f hakimdir.<\/p>\n
\u200bBilindi\u011fi \u00fczere 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nun \u201c\u00dclke Paras\u0131 ile \u00d6deme\u201d ba\u015fl\u0131kl\u0131 99.maddesinde; \u201cKonusu para olan bor\u00e7 \u00dclke paras\u0131yla \u00f6denir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle \u00f6deme yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015fsa, s\u00f6zle\u015fmede aynen \u00f6deme veya bu anlama gelen bir ifade bulunmad\u0131k\u00e7a bor\u00e7, \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131yla da \u00f6denebilir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle belirlenmi\u015f ve s\u00f6zle\u015fmede aynen \u00f6deme ya da bu anlama gelen bir ifade de bulunmad\u0131k\u00e7a, borcun \u00f6deme g\u00fcn\u00fcnde \u00f6denmemesi \u00fczerine alacakl\u0131, bu alaca\u011f\u0131n\u0131n aynen veya vade ya da fiili \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131 ile \u00f6denmesini isteyebilir.\u201d \u015feklinde d\u00fczenleme mevcuttur. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun \u201cTicari H\u00fck\u00fcmlerle Yasaklanm\u0131\u015f \u0130\u015flemler ile Mal ve Hizmet Tedarikinde Ge\u00e7 \u00d6demenin Sonu\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 1530\/2.maddesinde ise; \u201cTicari i\u015fletmeler aras\u0131nda mal ve hizmet tedariki amac\u0131yla yap\u0131lan i\u015flemlerde, alacakl\u0131, kanundan veya s\u00f6zle\u015fmeden do\u011fan tedarik borcunu yerine getirmi\u015f olmas\u0131na ra\u011fmen, bor\u00e7lu, gecikmeden sorumlu tutulamayaca\u011f\u0131 haller hari\u00e7, s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan tarihte veya belirtilen \u00f6deme s\u00fcresinde borcunu \u00f6demezse, ihtara gerek olmaks\u0131z\u0131n temerr\u00fcde d\u00fc\u015fer.\u201d d\u00fczenlemesine yer verilmi\u015ftir. Bu kapsamda d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde sat\u0131c\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda ya da s\u00f6zle\u015fmede kur fark\u0131 talep edilece\u011finin a\u00e7\u0131k\u00e7a yaz\u0131l\u0131 olmas\u0131 gerekir. Olas\u0131 uyu\u015fmazl\u0131klarda al\u0131c\u0131n\u0131n d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde TL olarak \u00f6deme yapmas\u0131 halinde, sat\u0131c\u0131n\u0131n talebi \u00fczerine fiili \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekir. Kur fark\u0131 talebi i\u00e7in s\u00f6zle\u015fme haricinde sipari\u015f formunda, proforma faturada ya da teklif formunda bir h\u00fck\u00fcm bulunmas\u0131 da yeterli kabul edilmektedir. Taraflar\u0131n yaz\u0131l\u0131 anla\u015fmalar\u0131nda bu \u015farta yer verildi\u011fi takdirde bu anla\u015fma taraflar i\u00e7in ba\u011flay\u0131c\u0131 olup, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmez. Yarg\u0131tay uygulamas\u0131nda da ayn\u0131 g\u00f6r\u00fc\u015f hakimdir.<\/p>\n
Nitekim Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 28.2.2018 Tarihli 2016\/16115 Esas 2018\/1030 Karar say\u0131l\u0131 ilam\u0131nda, taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda sat\u0131\u015f bedelinin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131 halinde ve de bu formda \u00e7ekle \u00f6demelerde kur fark\u0131 al\u0131naca\u011f\u0131n\u0131n yaz\u0131l\u0131 olmas\u0131 halinde TL olarak yap\u0131lan \u00f6demelerde \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekti\u011fi ifade edilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Davac\u0131 vekili, davac\u0131 \u015firket ile daval\u0131 \u015firket aras\u0131nda bir ticari ili\u015fki bulundu\u011funu ve kur fark\u0131 alaca\u011f\u0131 i\u00e7in d\u00fczenlenen faturalar\u0131n daval\u0131 tarafa noter kanal\u0131yla bildirildi\u011fini, \u00f6deme yap\u0131lmay\u0131nca … 9.\u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn \u2026 esas say\u0131l\u0131 dosyas\u0131 ile takipte bulunduklar\u0131n\u0131, itiraz \u00fczerine takibin durdu\u011funu ileri s\u00fcrerek, itiraz\u0131n iptaline karar verilmesini talep ve dava etmi\u015ftir. Daval\u0131 vekili, davan\u0131n haks\u0131z oldu\u011funu, davac\u0131n\u0131n d\u00fczenlemi\u015f oldu\u011fu kur fark\u0131 faturas\u0131na itiraz edildi\u011fini ve faturan\u0131n iade edildi\u011fini, davac\u0131 ile aralar\u0131nda kur fark\u0131na dair yaz\u0131l\u0131 bir s\u00f6zle\u015fme bulunmad\u0131\u011f\u0131n\u0131 belirterek, davan\u0131n reddini savunmu\u015ftur. Mahkemece, \u00f6demelerin \u00e7ek ile yap\u0131ld\u0131\u011f\u0131, \u00e7ek bir \u00f6deme vas\u0131tas\u0131 olup, d\u00f6viz \u00fczerinden d\u00fczenlenmesi m\u00fcmk\u00fcn oldu\u011fu gibi bedel hanesi verildi\u011fi andaki d\u00f6viz sat\u0131\u015f kuru \u00fczerinden hesap edilerek de doldurulabilece\u011fi, buna ra\u011fmen TL \u00fczerinden \u00e7ek olarak kabul eden davac\u0131n\u0131n bu a\u015famadan sonra kur fark\u0131 isteyemeyece\u011fi, ayr\u0131ca davac\u0131n\u0131n B.K.nun 83.maddesi uyar\u0131nca alaca\u011f\u0131n\u0131n yabanc\u0131 para \u00fczerinden isteme hakk\u0131na sahip iken tercih hakk\u0131n\u0131 TL \u00fczerinden kullan\u0131ld\u0131\u011f\u0131, tahsilat yapt\u0131\u011f\u0131nda kur fark\u0131ndan do\u011fan fazlaya dair alaca\u011f\u0131n\u0131 sakl\u0131 tuttu\u011funu bildirmedi\u011fi,uzun s\u00fcreli olan ticari ili\u015fkilerinde daha \u00f6nce b\u00f6yle bir talepte bulunmad\u0131\u011f\u0131 ve bunun d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 oldu\u011fu dolay\u0131s\u0131yla davac\u0131n\u0131n kur fark\u0131 alaca\u011f\u0131na dair talebinin yerinde olmad\u0131\u011f\u0131 gerek\u00e7esiyle davan\u0131n reddine karar verilmi\u015f,h\u00fck\u00fcm taraf vekillerince temyiz edilmi\u015ftir. Taraflar aras\u0131nda ticari ili\u015fki bulundu\u011funda ve mal\u0131n daval\u0131ya tesliminde uyu\u015fmazl\u0131k bulunmamaktad\u0131r. Di\u011fer yandan D\u00dcZENLENEN SIPARI\u015e FORMLARINDA sat\u0131\u015f bedeli yabanc\u0131 para cinsinden belirtilmi\u015f olup, faturalarda da yabanc\u0131 para cinsinden TL kar\u015f\u0131l\u0131\u011f\u0131 olarak d\u00fczenlenmi\u015ftir. Ayr\u0131ca sipari\u015f formlar\u0131n\u0131n 4. maddesinde “\u00d6deme vadeli (TL) \u00e7ek ile yap\u0131l\u0131r ise \u00e7ek tarihinin g\u00fcn\u00fcndeki Merkez Bankas\u0131 D\u00f6viz sat\u0131\u015f kurundan hesaplan\u0131r\u201d 3.maddesinde ise \u201cSat\u0131\u015f bedelimiz d\u00f6viz (USD) cinsindendir.” d\u00fczenlemeleri mevcuttur. Bu durum kar\u015f\u0131s\u0131nda TL olarak yap\u0131lan \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekirken eksik inceleme ve de\u011ferlendirmeyle yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm tesisinde isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 10.2.2016 Tarihli 2015\/11192 Esas 2016\/2067 Karar say\u0131l\u0131 ilam\u0131nda ise, faturalar\u0131n d\u00f6viz cinsinden d\u00fczenlenmesi akabinde sat\u0131c\u0131n\u0131n TL cinsinden \u00e7ekle \u00f6deme tahsil etmesi halinde kur fark\u0131 talep edemeyece\u011fi belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Taraflar aras\u0131ndaki uyu\u015fmazl\u0131k kur fark\u0131 alaca\u011f\u0131ndan kaynaklanmaktad\u0131r. Davac\u0131 taraf\u0131ndan d\u00fczenlenen \u2026 Dolar\u0131 cinsinden oldu\u011fu g\u00f6r\u00fclmekle kural olarak kur fark\u0131 istenebilmesi m\u00fcmk\u00fcn ise de; davaya konu uyu\u015fmazl\u0131kta daval\u0131n\u0131n \u00e7ekle \u00f6demede bulundu\u011fu hususunda bir ihtilaf bulunmamaktad\u0131r. \u00c7ek bir \u00f6deme vas\u0131tas\u0131 olup, d\u00f6viz \u00fczerinden d\u00fczenlenmesi m\u00fcmk\u00fcn oldu\u011fu gibi, bedel hanesi verildi\u011fi andaki d\u00f6viz sat\u0131\u015f kuru \u00fczerinden hesap edilerek de doldurulabilir. Buna ra\u011fmen, \u00d6DEMEYI T\u00dcRK LIRASI \u00dcZERINDEN \u00c7EK OLARAK KABUL EDEN DAVACININ BU A\u015eAMADAN SONRA KUR FARKI ISTEYEMEYECE\u011eININ KABUL\u00dc GEREKIRKEN, mahkemece delillerin de\u011ferlendirilmesinde yan\u0131lg\u0131ya d\u00fc\u015f\u00fclerek yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131 do\u011fru g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay Hukuk Genel Kurulu\u2019nun 11.07.2007 Tarihli 2007\/19-553 Esas 2007\/547 Karar say\u0131l\u0131 karar\u0131nda, daval\u0131 bor\u00e7lunun ayn\u0131 ili\u015fkiden do\u011fan bir k\u0131s\u0131m kur fark\u0131n\u0131 \u00f6demi\u015f olmas\u0131 ve dava konusu kur fark\u0131 faturalar\u0131n\u0131 da kabul ederek ticari defterlerine kaydetmesi halinde di\u011fer kur fark\u0131 alaca\u011f\u0131ndan sorumlu olaca\u011f\u0131 belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Daval\u0131n\u0131n itiraz\u0131 \u00fczerine ayn\u0131 bilirki\u015filerden al\u0131nan 09.04.2003 tarihli ek raporda ise, dava konusu faturalar\u0131n daval\u0131 taraf\u0131ndan kabul edilerek yasal defterlere kaydedildi\u011fi de belirtilmek suretiyle ilk raporlar\u0131ndaki g\u00f6r\u00fc\u015f tekrarlanarak davac\u0131n\u0131n daval\u0131dan Dolar kur fark\u0131 alaca\u011f\u0131 oldu\u011fu kan\u0131s\u0131na var\u0131ld\u0131\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Al\u0131nan ilk rapora kar\u015f\u0131 davac\u0131 itiraz etmi\u015f olup, mahkemece al\u0131nan rapor h\u00fckme yeterli g\u00f6r\u00fclmeyerek ikinci kez bilirki\u015fi incelemesi yapt\u0131r\u0131lm\u0131\u015ft\u0131r. 27.6.2003 tarihli ikinci bilirki\u015fi raporunda ve daval\u0131n\u0131n itiraz\u0131 \u00fczerine al\u0131nan ek bilirki\u015fi kurulu raporunda sat\u0131\u015f\u0131n yabanc\u0131 para \u00fczerinden yap\u0131ld\u0131\u011f\u0131 ve bu nedenle davac\u0131n\u0131n fiili \u00f6deme tarihine g\u00f6re kur fark\u0131ndan 76.727.220 Dolar alacakl\u0131 oldu\u011fu belirtilmi\u015ftir. B.K. nun 83. maddesi gere\u011fince yabanc\u0131 para alaca\u011f\u0131n\u0131n fiili \u00f6deme tarihindeki TL kar\u015f\u0131l\u0131\u011f\u0131 talep edilebilir. Daval\u0131n\u0131n ayn\u0131 ili\u015fkiden do\u011fan bir k\u0131s\u0131m kur fark\u0131n\u0131 \u00f6dedi\u011fi ve dava konusu kur fark\u0131 faturalar\u0131n\u0131 da kabul ederek ticari defterlerine kaydetti\u011fi \u00e7eki\u015fmesizdir. Mahkemece, a\u00e7\u0131klanan y\u00f6nler g\u00f6zetilerek davac\u0131n\u0131n kur fark\u0131ndan olu\u015fan alaca\u011f\u0131n\u0131n tahsiline karar verilmesi gerekirken, yaz\u0131l\u0131 gerek\u00e7eyle davan\u0131n reddinde isabet g\u00f6r\u00fclmemi\u015ftir…) gerek\u00e7esiyle bozularak dosya yerine geri \u00e7evrilmekle, yeniden yap\u0131lan yarg\u0131lama sonunda, mahkemece \u00f6nceki kararda direnilmi\u015ftir. \u2026 Hukuk Genel Kurulunca incelenerek direnme karar\u0131n\u0131n s\u00fcresinde temyiz edildi\u011fi anla\u015f\u0131ld\u0131ktan ve dosyadaki ka\u011f\u0131tlar okunduktan sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcld\u00fc: Taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 iddia ve savunmalar\u0131na, dosyadaki tutanak ve kan\u0131tlara, bozma karar\u0131nda a\u00e7\u0131klanan gerektirici nedenlere g\u00f6re, Hukuk Genel Kurulu’nca da benimsenen \u00d6zel Daire bozma karar\u0131na uyulmak gerekirken, \u00f6nceki kararda direnilmesi usul ve yasaya ayk\u0131r\u0131d\u0131r. Bu nedenle direnme karar\u0131 bozulmal\u0131d\u0131r.<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 18.10.2005 Tarihli 2005\/400 Esas 2005\/10260 Karar say\u0131l\u0131 ilam\u0131nda ise taraflar aras\u0131ndaki s\u00f6zle\u015fmede sat\u0131lan mal bedelinin d\u00f6viz \u00fczerinden kararla\u015ft\u0131r\u0131lmas\u0131 ve vade sonunda \u00f6denecek bedelin d\u00f6viz cinsinden g\u00f6sterilmesi halinde kur fark\u0131 talep edilebilece\u011fi belirtilmi\u015ftir. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Mahkemece, taraflar aras\u0131nda kur fark\u0131 \u00f6denece\u011fine dair bir s\u00f6zle\u015fmenin ve bu konuda ticari team\u00fcl\u00fcn bulunmad\u0131\u011f\u0131, kur fark\u0131 faturas\u0131n\u0131n dayana\u011f\u0131 1.3.2001 ve 22.3.2001 g\u00fcnl\u00fc sat\u0131\u015f faturalar\u0131n\u0131n alt sa\u011f k\u00f6\u015fesindeki ibarenin kur fark\u0131 talep edilebilece\u011fi anlam\u0131na gelmedi\u011fi, kald\u0131 ki aynen vade fark\u0131na oldu\u011fu gibi kur fark\u0131na ait kay\u0131t ve bilgilerin de faturalarda bulunmas\u0131 zorunlu olan bilgi niteli\u011finde olmad\u0131\u011f\u0131 gerek\u00e7eleri ile davan\u0131n reddine karar verilmi\u015f, h\u00fck\u00fcm davac\u0131 vekilince temyiz edilmi\u015ftir. Taraflar aras\u0131ndaki s\u00f6zle\u015fmenin 2.maddesinde sat\u0131lan mal bedeli d\u00f6viz \u00fczerinden kararla\u015ft\u0131r\u0131lm\u0131\u015f ve 105 g\u00fcnl\u00fck vade olana\u011f\u0131 tan\u0131narak vade sonunda \u00f6denecek bedel de d\u00f6viz cinsinden g\u00f6sterilmi\u015ftir. FATURANIN TL OLARAK D\u00dcZENLENMES\u0130 VERG\u0130 USUL YASASININ B\u0130R GERE\u011e\u0130 OLUP S\u00d6ZLE\u015eMEN\u0130N BEDELE A\u0130T B\u00d6L\u00dcM\u00dcN\u00dcN DE\u011e\u0130\u015eT\u0130R\u0130LD\u0130\u011e\u0130 ANLAMINA GELMEZ. Kald\u0131 ki faturan\u0131n alt k\u0131sm\u0131nda mal bedelinin 105 g\u00fcnl\u00fck vade sonundaki DM kar\u015f\u0131l\u0131\u011f\u0131 yaz\u0131l\u0131d\u0131r. Bu halde S\u00d6ZLE\u015eMEN\u0130N 2.MADDES\u0130 UYARINCA KUR FARKI \u0130STENEB\u0130LECE\u011e\u0130 D\u00dc\u015e\u00dcN\u00dcLMEDEN mahkemece olaya uygun d\u00fc\u015fmeyen gerek\u00e7elerle yaz\u0131l\u0131 bi\u00e7imde h\u00fck\u00fcm kurulmas\u0131nda isabet g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 11.09.2018 Tarihli 2017\/3549 Esas 2018\/4033 Karar say\u0131l\u0131 ilam\u0131nda taraflar aras\u0131nda kur fark\u0131 talep edilebilmesi i\u00e7in s\u00f6zle\u015fme bulundu\u011fu takdirde kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Dava kur fark\u0131 alaca\u011f\u0131n\u0131n tahsili istemine ili\u015fkindir. KUR FARKI ALACA\u011eININ TALEP ED\u0130LEB\u0130LMES\u0130 \u0130\u00c7\u0130N TARAFLAR ARASINDA AKDED\u0130LEN S\u00d6ZLE\u015eMEDE H\u00dcK\u00dcM BULUNMASI ya da faturaya konu mallar\u0131n d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 sat\u0131m\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131 gerekir. Kur fark\u0131nda vade fark\u0131 istemleri gibi team\u00fcl\u00fcn olup olmad\u0131\u011f\u0131 \u00f6nemli de\u011fildir. Taraflar aras\u0131nda kur fark\u0131 alaca\u011f\u0131n\u0131 \u00f6ng\u00f6ren s\u00f6zle\u015fme bulunmamakla birlikte dosyada bulunan sat\u0131\u015f faturalar\u0131n\u0131n incelenmesinde mallar\u0131n d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 sat\u0131ld\u0131\u011f\u0131 ve TL kar\u015f\u0131l\u0131\u011f\u0131n\u0131nda g\u00f6sterildi\u011fi g\u00f6r\u00fclmektedir. Bu durumda daval\u0131 kur fark\u0131 alaca\u011f\u0131ndan dolay\u0131 sorumlu olaca\u011f\u0131ndan, davac\u0131n\u0131n kur fark\u0131 alaca\u011f\u0131n\u0131n \u00f6deme tarihindeki kurun dikkate al\u0131narak hesaplanmas\u0131 suretiyle var\u0131lacak uygun sonu\u00e7 \u00e7er\u00e7evesinde bir karar verilmesi gerekirken yaz\u0131l\u0131 \u015fekilde karar verilmesi do\u011fru g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 14.10.2015 Tarihli 2015\/853Esas 2015\/12740 Karar say\u0131l\u0131 ilam\u0131nda da taraflar aras\u0131nda kur fark\u0131 talep edilebilmesi i\u00e7in s\u00f6zle\u015fme bulundu\u011fu takdirde kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Davac\u0131, daval\u0131ya Euro cinsinden mal satt\u0131\u011f\u0131n\u0131 ve bu hususun faturada belirtildi\u011fini, \u00f6demelerin faturada g\u00f6sterilen 90 g\u00fcnden sonra yap\u0131ld\u0131\u011f\u0131n\u0131, dolay\u0131s\u0131yla kur fark\u0131 alaca\u011f\u0131 oldu\u011funu ileri s\u00fcrerek icra takibi ba\u015flatm\u0131\u015f, itiraz \u00fczerine i\u015f bu dava a\u00e7\u0131lm\u0131\u015ft\u0131r. Kur fark\u0131 alaca\u011f\u0131n\u0131n do\u011fmas\u0131 i\u00e7in sat\u0131\u015f\u0131n yabanc\u0131 para cinsinden yap\u0131lmas\u0131 ya da S\u00d6ZLE\u015eMEN\u0130N BULUNMASI GEREKL\u0130D\u0130R. Daval\u0131n\u0131n da kabul\u00fcnde olan mal sat\u0131\u015f faturalar\u0131nda birim fiyat\u0131n\u0131n Euro cinsinden, \u00f6deme vadesinin de 90 g\u00fcn oldu\u011fu belirlenmi\u015ftir. Daval\u0131n\u0131n bu tarihten sonraki \u00f6demeleri nedeniyle davac\u0131 sat\u0131c\u0131n\u0131n kur fark\u0131ndan do\u011fan alaca\u011f\u0131n\u0131n ger\u00e7ekle\u015fti\u011finin kabul\u00fc gerekir. Mahkemece taraflar\u0131n iddia ve savunmalar\u0131 de\u011ferlendirilip, sat\u0131\u015f ve \u00f6deme tarihleri belirlenerek davac\u0131 alaca\u011f\u0131n\u0131n tespiti gerekirken yaz\u0131l\u0131 \u015fekilde davan\u0131n reddine karar verilmesi do\u011fru g\u00f6r\u00fclmemi\u015f, bu nedenle mahkeme karar\u0131n\u0131n bozulmas\u0131 gerekmi\u015ftir.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 18.9.2013 Tarihli 2012\/9853 Esas 2013\/14066 Karar say\u0131l\u0131 ilam\u0131nda ise taraflar aras\u0131ndaki teklif mektubunda kararla\u015ft\u0131r\u0131lmas\u0131 halinde kur fark\u0131 talep edilebilece\u011fi belirtilmi\u015ftir; \u201c\u2026Kur fark\u0131yla ilgili uyu\u015fmazl\u0131\u011fa gelince; teklif mektubunda kal\u0131p bedelinin Euro, profil ve i\u015f\u00e7ilik bedellerinin ise usd \u00fczerinden kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 ve \u00f6deme \u015fekli ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmde \u00f6demelerin ne \u015fekilde yap\u0131laca\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. Buna g\u00f6re borcun kararla\u015ft\u0131r\u0131lan g\u00fcndeki d\u00f6viz kuru \u00fczerinden \u00f6denmi\u015f olmas\u0131 halinde kur fark\u0131 istenemeyece\u011fi ku\u015fkusuzdur. Ne var ki, kararla\u015ft\u0131r\u0131lan g\u00fcnde \u00f6denmesi gereken d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 borcun, Vergi Usul Kanunu gere\u011fince zorunlu olarak TL \u00fczerinden faturaland\u0131r\u0131l\u0131p \u00f6deme g\u00fcn\u00fc yerine daha sonraki bir g\u00fcnde \u00f6denmesi halinde ise fiili \u00f6deme g\u00fcn\u00fcndeki kur ile S\u00d6ZLE\u015eME UYARINCA \u00d6DENMES\u0130 GEREKEN TAR\u0130HTEK\u0130 KUR ARASINDAK\u0130 KUR FARKININ \u0130STENEB\u0130LECE\u011e\u0130N\u0130N KABUL\u00dc GEREK\u0130R.\u201d<\/p>\n
Yarg\u0131tay 19.Hukuk Dairesi\u2019nin 19.12.2017 Tarihli 2016\/12505 Esas 2017\/8069 Karar say\u0131l\u0131 karar\u0131nda da taraflar aras\u0131ndaki s\u00f6zle\u015fmede a\u00e7\u0131k bir h\u00fck\u00fcm bulunmas\u0131 halinde kur fark\u0131 talep edilebilece\u011fi ifade edilmi\u015ftir; \u201c\u2026Dava kur fark\u0131ndan kaynaklanan alacak talebine ili\u015fkindir. Davac\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in TARAFLAR ARASINDAK\u0130 S\u00d6ZLE\u015eMEDE A\u00c7IK B\u0130R H\u00dcK\u00dcM BULUNMASI ya da as\u0131l faturada a\u00e7\u0131k\u00e7a d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131n\u0131n yaz\u0131lmas\u0131 gerekmektedir. Mahkemece kur fark\u0131na dayanak te\u015fkil eden as\u0131l faturalar getirtilip bilirki\u015fi incelemesine sunulmadan cari hesap ekstresi \u00fczerinde yap\u0131lan yorumla yaz\u0131l\u0131 \u015fekilde karar verilmesi yerinde g\u00f6r\u00fclmemi\u015ftir.\u201d<\/p>\n
Sakarya B\u00f6lge Adliye Mahkemesi 7.Hukuk Dairesi\u2019nin 16.01.2025 Tarihli 2023\/1539 Esas 2025\/42 Karar say\u0131l\u0131 karar\u0131nda taraflar aras\u0131ndaki s\u00f6zle\u015fmede kur fark\u0131 \u00f6denece\u011finin kararla\u015ft\u0131r\u0131lmas\u0131 halinde bu maddenin taraflar i\u00e7in ba\u011flay\u0131c\u0131 oldu\u011fu, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131n\u0131n s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmeyece\u011fi vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Eldeki uyu\u015fmazl\u0131k bu a\u00e7\u0131klamalar uyar\u0131nca incelendi\u011finde; taraflar aras\u0131ndaki TEKL\u0130F FORMUNUN YABANCI PARA \u0130LE YAPILDI\u011eI, davac\u0131n\u0131n da, kur fark\u0131 talebini davac\u0131 taraf\u0131ndan daval\u0131ya verilen 10\/11\/2021 tarihli teklif formundaki “malzeme bedeli TL \u00e7eki verildi\u011finde \u00e7ekin hesaba ge\u00e7ti\u011fi g\u00fcnk\u00fc merkez bankas\u0131 d\u00f6viz efektif sat\u0131\u015f kurundan USD \u00e7evrilir +,- \u00f6demesi pe\u015fin yap\u0131l\u0131r” \u015feklindeki anla\u015fmaya dayand\u0131rd\u0131\u011f\u0131, bu durumda S\u00d6ZLE\u015eME TARAFLARI BA\u011eLAYACA\u011eINDAN KUR FARKI \u00d6DENMES\u0130 GEREKECE\u011e\u0130, \u00d6DEMELER\u0130N \u00c7EK \u0130LE YAPILMASININ SONUCU DE\u011e\u0130\u015eT\u0130RMEYECE\u011e\u0130 anla\u015f\u0131lm\u0131\u015ft\u0131r. Mahkemece taraflar aras\u0131nda \u00e7ek bedelinin hesaba ge\u00e7ti\u011fi tarih esas al\u0131nmak sureti ile al\u0131nan TL \u00f6demenin merkez bankas\u0131 efektif sat\u0131\u015f kuruna g\u00f6re hesaplanaca\u011f\u0131 belirtilmi\u015f olup davac\u0131n\u0131n 15\/12\/2021 tarihli kura g\u00f6re alaca\u011f\u0131 4.055,45 USD oldu\u011fu, bor\u00e7lu taraf\u0131ndan icra dosyas\u0131 hesab\u0131na 17\/05\/2022 tarihinde 21.496,26 TL \u00f6deme yap\u0131ld\u0131\u011f\u0131, bu \u00f6deme tarihindeki merkez bankas\u0131 USD sat\u0131\u015f kuru 15,8908 TL olup \u00f6ncelikle TBK 100. Maddesi gere\u011fi alaca\u011f\u0131n ferilerinden d\u00fc\u015f\u00fclm\u00fc\u015f bakiye kalan 5.895,46 TL ana paradan d\u00fc\u015f\u00fcld\u00fc\u011f\u00fc, b\u00f6ylelikle davac\u0131n\u0131n ana para alaca\u011f\u0131 59.549,76 TL oldu\u011fu, davac\u0131n\u0131n dava tarihi itibari ile ana para alaca\u011f\u0131 59.549,76 TL\/15,8408(TCMB sat\u0131\u015f kuru) = 3.759,26 USD olmas\u0131 nedeniyle davac\u0131n\u0131n davas\u0131 bu miktar \u00fczerinden kabul edilmesinde usul ve yasaya ayk\u0131r\u0131l\u0131k bulunmamaktad\u0131r…\u2019\u2019<\/p>\n
Gaziantep B\u00f6lge Adliye Mahkemesi 11.Hukuk Dairesi\u2019nin 31.10.2024 Tarihli 2023\/595 Esas 2024\/1297 Karar say\u0131l\u0131 karar\u0131nda da benzer hususlar vurgulanm\u0131\u015ft\u0131r; \u201c\u2026Mahkemece “…A\u00e7\u0131klanan t\u00fcm bu hususlar kapsam\u0131nda somut olay de\u011ferlendirildi\u011finde, inkar edilmeyen yukar\u0131da a\u00e7\u0131klanan teklif ve proforma h\u00fck\u00fcmlerine g\u00f6re daval\u0131ya kur fark\u0131 isteme hakk\u0131 sa\u011fland\u0131\u011f\u0131, taraflar aras\u0131ndaki ticari ili\u015fkinin .. para birimi \u00fczerinden y\u00fcr\u00fct\u00fclece\u011fi kararla\u015ft\u0131r\u0131lm\u0131\u015f ise de daval\u0131 taraf\u0131ndan d\u00fczenlenen faturalarda .. h\u00fck\u00fcmleri gere\u011fi TL kar\u015f\u0131l\u0131klar\u0131n\u0131n da g\u00f6sterildi\u011fi, davac\u0131 taraf\u0131ndan TL cinsi \u00e7ekler ile \u00f6deme yap\u0131ld\u0131\u011f\u0131, yap\u0131lan \u00f6demeler faturalarda g\u00f6sterilen TL kar\u015f\u0131l\u0131klar\u0131n toplam\u0131n\u0131 sa\u011fl\u0131yor ise de, davac\u0131 taraf\u0131ndan TL \u00e7ek ile yap\u0131lan \u00f6demelerin \u00f6deme tarihlerindeki kur esas al\u0131narak toplam fatura tutar\u0131ndan mahsup edildi\u011finde … kur fark\u0131n\u0131n olu\u015ftu\u011funun Mahkememizce al\u0131nan bilirki\u015fi raporu kapsam\u0131ndan anla\u015f\u0131ld\u0131\u011f\u0131, TARAFLAR ARASINDAK\u0130 ANLA\u015eMADA \u00d6DEMEN\u0130N .. YA DA TL KAR\u015eILI\u011eI YAPILACA\u011eI VE OLU\u015eACAK KUR FARKI \u0130\u00c7\u0130N FATURA D\u00dcZENLENECE\u011e\u0130N\u0130N BEL\u0130RT\u0130LD\u0130\u011e\u0130, davac\u0131n\u0131n bu \u015fartlar alt\u0131nda ileri s\u00fcr\u00fclen teklifi kabul etti\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan DAVALI TARAFINDAN KUR FARKI TALEP ED\u0130LEB\u0130LECE\u011e\u0130 ve daval\u0131 taraf\u0131ndan talep edilen kur fark\u0131 bedelinin benimsenen bilirki\u015fi raporunda da hesap edildi\u011fi \u00fczere davac\u0131 taraf\u0131ndan yap\u0131lan \u00f6deme tarihlerindeki kura g\u00f6re do\u011fru hesapland\u0131\u011f\u0131 tespit edildi\u011finden davac\u0131n\u0131n yerinde g\u00f6r\u00fclmeyen davas\u0131n\u0131n reddine karar vermek gerekmi\u015ftir. \u2026TARAFLAR ARASINDAK\u0130 MA\u0130L YAZI\u015eMALARI, TEKL\u0130F FORMU, PROFORMA FATURA D\u0130KKATE ALINDI\u011eINDA, DAVALININ \u00d6DEME G\u00dcN\u00dc FATURADA OLU\u015eACAK F\u0130YAT FARKI \u0130\u00c7\u0130N KUR FARKI TALEP EDEB\u0130LECE\u011e\u0130 ANLA\u015eILDI\u011eINDAN ilk derece mahkemesi taraf\u0131ndan verilen karar isabetli g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u2019\u2019<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 12.Hukuk Dairesi\u2019nin 13.07.2021 Tarihli 2021\/1600 Esas 2024\/337 Karar say\u0131l\u0131 karar\u0131nda ise, kur fark\u0131 talep edilebilmesi i\u00e7in taraflar aras\u0131nda kur fark\u0131 uygulamas\u0131na dair bir yaz\u0131l\u0131 bir s\u00f6zle\u015fme veya taraflar aras\u0131nda bu y\u00f6nde olu\u015fmu\u015f bir team\u00fcl bulunmas\u0131 gerekti\u011fi, yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, kur fark\u0131 faturas\u0131 d\u00fczenlenmeden de kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026\u00d6ncelikle kur fark\u0131n\u0131n talep edilebilmesi, taraflar aras\u0131ndaki s\u00f6zle\u015fmede bu konuda bir h\u00fck\u00fcm bulunmas\u0131na veya akdi ili\u015fkinin yabanc\u0131 para cinsinden olmas\u0131na ba\u011fl\u0131d\u0131r. Faturalar\u0131n yabanc\u0131 para birimi \u00fczerinden d\u00fczenlenmesi, taraflar aras\u0131nda d\u00f6vize endeksli ticari ili\u015fki bulundu\u011funu ispata yeterlidir (Yarg\u0131tay 19 HD’nin 05\/12\/2019 tarihli 2018\/965 E, 2019\/5447 K. say\u0131l\u0131 karar\u0131). KUR FARKI TALEP ED\u0130LEB\u0130LMES\u0130 \u0130\u00c7\u0130N, KUR FARKI UYGULAMASINA DA\u0130R B\u0130R YAZILI B\u0130R S\u00d6ZLE\u015eME VEYA TARAFLAR ARASINDA BU Y\u00d6NDE OLU\u015eMU\u015e B\u0130R TEAM\u00dcL BULUNMASI GEREKMEKTED\u0130R. Kur fark\u0131 talebi, kur fark\u0131 faturas\u0131 d\u00fczenlenmesine de ba\u011fl\u0131 de\u011fildir. Taraflar aras\u0131nda YABANCI PARA B\u0130R\u0130M\u0130NE ENDEKSL\u0130 B\u0130R T\u0130CAR\u0130 \u0130L\u0130\u015eK\u0130N\u0130N VARLI\u011eI HAL\u0130NDE, KUR FARKI FATURASI D\u00dcZENLENMEDEN DE KUR FARKI ALACA\u011eI TALEP ED\u0130LEB\u0130L\u0130R. Yine kur fark\u0131n\u0131n dayana\u011f\u0131 olan fatura bedellerinin ne \u015fekilde \u00f6dendi\u011fi hususu da \u00f6nemlidir. Zira s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa \u00f6demenin \u00e7ekle yap\u0131lmas\u0131 halinde kur fark\u0131n\u0131n fiyatland\u0131r\u0131larak \u00e7ekin miktar hanesine yaz\u0131ld\u0131\u011f\u0131 kabul edilmektedir (\u00f6rn,Yarg\u0131tay 19 HD\u2019nin 20\/04\/2016 tarihli 2015\/16900 E, 2016\/6896 K. Say\u0131l\u0131 ilam\u0131 ). Somut olayda; taraflar aras\u0131ndaki ticari ili\u015fki kapsam\u0131nda davac\u0131 taraf\u0131ndan daval\u0131ya makine sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131, davac\u0131 taraf\u0131ndan d\u00fczenlenen sat\u0131\u015f faturalar\u0131n\u0131n yabanc\u0131 para (USD) \u00fczerinden d\u00fczenlendi\u011fi, s\u00f6zle\u015fmenin 8.maddesinde ” s\u00f6zle\u015fmenin usd cinsinden yap\u0131ld\u0131\u011f\u0131, TL cinsinden yap\u0131lacak \u00e7ek \u00f6demelerinde tahsil vadesindeki TCMB d\u00f6viz sat\u0131\u015f kurunun uygulanaca\u011f\u0131” yaz\u0131l\u0131d\u0131r. Bu durumda taraflar aras\u0131ndaki ticari ili\u015fkinin yabanc\u0131 para \u00fczerinden kuruldu\u011fu kabul edilmelidir. Bu nedenle daval\u0131 taraf\u00e7a bir k\u0131s\u0131m \u00f6demeler TL cinsinden \u00e7ekler ile yap\u0131lm\u0131\u015f ve davac\u0131 da \u00e7ekleri herhangi bir \u00e7ekince ileri s\u00fcrmeden kabul ederek bedellerini tahsil etmi\u015f olsa da, YAZILI S\u00d6ZLE\u015eME H\u00dcKM\u00dc NEDEN\u0130YLE T\u0130CAR\u0130 \u0130L\u0130\u015eK\u0130N\u0130N YABANCI PARA \u00dcZER\u0130NDEN KURULDU\u011eU KABUL ED\u0130LEREK, TL \u00c7EKLER \u0130LE YAPILAN \u00d6DEMELER\u0130N \u00d6DEME TAR\u0130H\u0130NDEK\u0130 KUR \u00dcZER\u0130NDEN YABANCI PARAYA \u00c7EVR\u0130LEREK, ARADAK\u0130 FARKIN KUR FARKI OLARAK \u0130STENEB\u0130LECE\u011e\u0130N\u0130N KABUL\u00dc GEREK\u0130R. \u0130lk derece mahkemesince TL \u00e7ekler kabul edildi\u011finden kur fark\u0131 istenemeyece\u011fi yolundaki gerek\u00e7e do\u011fru olmam\u0131\u015ft\u0131r\u2026\u201d<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 12.Hukuk Dairesi\u2019nin 22.12.2020 Tarihli 2021\/682 Esas 2024\/1733 Karar say\u0131l\u0131 karar\u0131nda ise taraflar aras\u0131nda yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, kur fark\u0131 faturas\u0131 d\u00fczenlenmeden de kur fark\u0131 alaca\u011f\u0131 talep edilebilece\u011fi, proforma faturada kur fark\u0131 talep edilece\u011fine dair bir \u015fart bulundu\u011fu takdirde \u00f6demelerin TL cinsinden \u00e7ek ile al\u0131nmas\u0131na ra\u011fmen kur fark\u0131 talep edilmesinde bir sak\u0131nca bulunmad\u0131\u011f\u0131 vurgulanm\u0131\u015ft\u0131r. Karar \u00f6zeti \u015fu \u015fekildedir; \u201c\u2026Taraflar aras\u0131nda yabanc\u0131 para birimine endeksli bir ticari ili\u015fkinin varl\u0131\u011f\u0131 halinde, KUR FARKI FATURASI D\u00dcZENLENMEDEN DE KUR FARKI ALACA\u011eI TALEP ED\u0130LEB\u0130L\u0130R. Yine kur fark\u0131n\u0131n dayana\u011f\u0131 olan faturalar\u0131n bedellerinin ne \u015fekilde \u00f6dendi\u011fi hususu da \u00f6nemlidir. Zira s\u00f6zle\u015fmede aksine bir h\u00fck\u00fcm yoksa \u00f6demenin \u00e7ekle yap\u0131lmas\u0131 halinde kur fark\u0131n\u0131n fiyatland\u0131r\u0131larak \u00e7ekin miktar hanesine yaz\u0131ld\u0131\u011f\u0131 kabul edilmektedir (Yarg\u0131tay 19 HD\u2019nin 20\/04\/2016 tarihli 2015\/16900 E, 2016\/6896 K. say\u0131l\u0131, 14\/11\/2013 tarihli 2013\/14587 E, 2014\/17996 K. say\u0131l\u0131 karar\u0131).Somut olayda; taraflar aras\u0131ndaki ticari ili\u015fki kapsam\u0131nda davac\u0131 taraf\u0131ndan daval\u0131ya so\u011futma sistemi \u00fcr\u00fcnleri sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131, davac\u0131 taraf\u0131ndan d\u00fczenlenen proforma faturada, yabanc\u0131 para \u00fczerinden sat\u0131\u015flarda, \u00f6demenin TL \u00e7ek ile yap\u0131lmas\u0131 durumunda fiili \u00f6deme g\u00fcn\u00fc \u00fczerinden varsa kur fark\u0131n\u0131n hesaplan\u0131p m\u00fc\u015fteriden tahsil edilece\u011fi, bu durumda TCMB d\u00f6viz sat\u0131\u015f kurunun baz al\u0131naca\u011f\u0131 yaz\u0131l\u0131d\u0131r. Davac\u0131 taraf\u00e7a d\u00fczenlenmi\u015f olup daval\u0131n\u0131n ticari defterlerinde de kay\u0131tl\u0131 bulunan sat\u0131\u015f faturalar\u0131nda, sat\u0131\u015f bedeli Euro \u00fczerinden d\u00fczenlenmi\u015f olup, faturan\u0131n d\u00f6viz olarak \u00f6denece\u011fi kay\u0131tl\u0131d\u0131r\u2026 Bu tespitler do\u011frultusunda, HER NE KADAR DAVALI \u00d6DEMELER\u0130 T\u00dcRK L\u0130RASI \u00dcZER\u0130NDEN D\u00dcZENLENEN \u00c7EKLER \u0130LE YAPMI\u015e VE DAVACI DA \u00c7EKLER\u0130 HERHANG\u0130 B\u0130R \u00c7EK\u0130NCE \u0130LER\u0130 S\u00dcRMEDEN KABUL EDEREK BEDELLER\u0130N\u0130 TAHS\u0130L ETM\u0130\u015e OLSA DA, DAVACI TARAF\u00c7A D\u00dcZENLENM\u0130\u015e OLAN PROFORMA FATURA \u0130LE SATI\u015e FATURALARINDA YER ALAN KAYITLAR DO\u011eRULTUSUNDA, \u00d6DEMELER\u0130N T\u00dcRK L\u0130RASI \u00c7EK \u0130LE YAPILMASI HAL\u0130NDE \u00d6DEME TAR\u0130H\u0130NDEK\u0130 KUR \u00dcZER\u0130NDEN YABANCI PARAYA \u00c7EVR\u0130LEREK, BAK\u0130YE FATURA BEDEL\u0130N\u0130N DAVALIDAN TAHS\u0130L ED\u0130LECE\u011e\u0130 ANLA\u015eILMAKTADIR\u2026\u2019\u2019<\/p>\n
\u0130stanbul B\u00f6lge Adliye Mahkemesi 13.Hukuk Dairesi\u2019nin 23.01.2019 Tarihli 2018\/394 Esas 2019\/72 Karar say\u0131l\u0131 karar\u0131 da benzer y\u00f6ndedir; \u201c\u2026m\u00fcvekkili \u015firket ile daval\u0131 \u015firket aras\u0131nda ticari ili\u015fki oldu\u011funu, bu ili\u015fki i\u00e7erisinde teslim edilen mallar\u0131n \u00f6demelerinin Euro baz\u0131nda yap\u0131lmas\u0131n\u0131n kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131n\u0131, taraflar aras\u0131nda yap\u0131lan mutabakat \u00e7er\u00e7evesinde sat\u0131lan mallar\u0131n faturalar\u0131n\u0131n fiili sevk tarihinde TCMB d\u00f6viz al\u0131\u015f kuru \u00fczerinden d\u00fczenlendi\u011fini, ancak daval\u0131 taraf\u0131ndan yap\u0131lan \u00f6demelerin T\u00fcrk Liras\u0131 \u00fczerinden ve kimi zaman da vadeli \u00e7eklerle T\u00fcrk Liras\u0131 olarak yap\u0131ld\u0131\u011f\u0131n\u0131, bu nedenle m\u00fcvekkili \u015firketin kur farklar\u0131ndan do\u011fan alaca\u011f\u0131n\u0131n ortaya \u00e7\u0131kt\u0131\u011f\u0131n\u0131, bunun \u00fczerine kur fark\u0131 faturalar\u0131 d\u00fczenlendi\u011fini\u2026 alacakl\u0131 oldu\u011funu belirterek toplam \u00a893.772,13’nin daval\u0131 taraf\u0131ndan al\u0131narak m\u00fcvekkili \u015firkete \u00f6denmesini, talep ve dava etmi\u015ftir\u2026 TARAFLAR ARASINDA HEM F\u0130\u0130L\u0130 UYGULAMA HEM DE S\u00d6ZLE\u015eME VE FATURALAR \u00dcZER\u0130NDE A\u00c7IK\u00c7A VADES\u0130NDE \u00d6DENMEYEN TUTARLAR \u0130\u00c7\u0130N VADE FARKI VE KUR FARKININ ALINACA\u011eI VE ORANI DA A\u00c7IK\u00c7A BEL\u0130RT\u0130LM\u0130\u015e OLUP, davac\u0131n\u0131n yapt\u0131\u011f\u0131 sat\u0131\u015flar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n daval\u0131 taraf\u0131ndan \u00e7ekle vadesinden sonraki tarih ke\u015fide tarihi olarak yaz\u0131lmak suretiyle yapt\u0131\u011f\u0131 bu \u015fekilde yap\u0131lan \u00f6demelerle kur fark\u0131 ve vade fark\u0131 olu\u015fmas\u0131na yol a\u00e7t\u0131\u011f\u0131 anla\u015f\u0131lmakla DAVACININ KUR FARKI ALACAK HAKKININ DO\u011eDU\u011eU Y\u00d6N\u00dcNDEK\u0130 MAHKEMEN\u0130N KABUL\u00dc YER\u0130NDE OLUP buna y\u00f6nelik istinaf nedenleri yerinde de\u011fildir.\u2019\u2019<\/p>\n
SONU\u00c7 VE \u0130STEM; D\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde sat\u0131c\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda ya da s\u00f6zle\u015fmede kur fark\u0131 talep edilece\u011finin a\u00e7\u0131k\u00e7a yaz\u0131l\u0131 olmas\u0131 gerekir. Olas\u0131 uyu\u015fmazl\u0131klarda al\u0131c\u0131n\u0131n d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde TL olarak \u00f6deme yapmas\u0131 halinde, sat\u0131c\u0131n\u0131n talebi \u00fczerine fiili \u00f6deme g\u00fcn\u00fcndeki T.C.M.B. d\u00f6viz sat\u0131\u015f kuru belirlenip kur fark\u0131 olu\u015fup olu\u015fmad\u0131\u011f\u0131 saptanarak bir karar verilmesi gerekir. Kur fark\u0131 talebi i\u00e7in s\u00f6zle\u015fme haricinde sipari\u015f formunda, proforma faturada ya da teklif formunda bir h\u00fck\u00fcm bulunmas\u0131 da yeterli kabul edilmektedir. Taraflar\u0131n yaz\u0131l\u0131 anla\u015fmalar\u0131nda bu \u015farta yer verildi\u011fi takdirde bu anla\u015fma taraflar i\u00e7in ba\u011flay\u0131c\u0131 olup, TL cinsinden \u00e7ekle \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fme \u015fart\u0131n\u0131 de\u011fi\u015ftirmez. Yarg\u0131tay uygulamas\u0131nda da ayn\u0131 g\u00f6r\u00fc\u015f hakimdir.\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
Bilindi\u011fi \u00fczere 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nun \u201c\u00dclke Paras\u0131 ile \u00d6deme\u201d ba\u015fl\u0131kl\u0131 99.maddesinde; \u201cKonusu para olan bor\u00e7 \u00dclke paras\u0131yla \u00f6denir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle \u00f6deme yap\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015fsa, s\u00f6zle\u015fmede aynen \u00f6deme veya bu anlama gelen bir ifade bulunmad\u0131k\u00e7a bor\u00e7, \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131yla da \u00f6denebilir. \u00dclke paras\u0131 d\u0131\u015f\u0131nda ba\u015fka bir para birimiyle belirlenmi\u015f ve s\u00f6zle\u015fmede aynen \u00f6deme ya da bu anlama gelen bir ifade de bulunmad\u0131k\u00e7a, borcun \u00f6deme g\u00fcn\u00fcnde \u00f6denmemesi \u00fczerine alacakl\u0131, bu alaca\u011f\u0131n\u0131n aynen veya vade ya da fiili \u00f6deme g\u00fcn\u00fcndeki rayi\u00e7 \u00fczerinden \u00dclke paras\u0131 ile \u00f6denmesini isteyebilir.\u201d \u015feklinde d\u00fczenleme mevcuttur. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun \u201cTicari H\u00fck\u00fcmlerle Yasaklanm\u0131\u015f \u0130\u015flemler ile Mal ve Hizmet Tedarikinde Ge\u00e7 \u00d6demenin Sonu\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 1530\/2.maddesinde ise; \u201cTicari i\u015fletmeler aras\u0131nda mal ve hizmet tedariki amac\u0131yla yap\u0131lan i\u015flemlerde, alacakl\u0131, kanundan veya s\u00f6zle\u015fmeden do\u011fan tedarik borcunu yerine getirmi\u015f olmas\u0131na ra\u011fmen, bor\u00e7lu, gecikmeden sorumlu tutulamayaca\u011f\u0131 haller hari\u00e7, s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan tarihte veya belirtilen \u00f6deme s\u00fcresinde borcunu \u00f6demezse, ihtara gerek olmaks\u0131z\u0131n temerr\u00fcde d\u00fc\u015fer.\u201d d\u00fczenlemesine yer verilmi\u015ftir. Bu kapsamda d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde sat\u0131c\u0131n\u0131n kur fark\u0131 talep edebilmesi i\u00e7in taraflar aras\u0131nda d\u00fczenlenen sipari\u015f formunda ya da s\u00f6zle\u015fmede kur fark\u0131 talep edilece\u011finin a\u00e7\u0131k\u00e7a yaz\u0131l\u0131 olmas\u0131 gerekir. Olas\u0131 uyu\u015fmazl\u0131klarda al\u0131c\u0131n\u0131n d\u00f6viz cinsinden sat\u0131m s\u00f6zle\u015fmelerinde TL olarak \u00f6deme yapmas\u0131 …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-152924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n