T.C.<\/p>\n
YARGITAY<\/p>\n
9. HUKUK DA\u0130RES\u0130<\/p>\n
Esas Numaras\u0131: 2024\/3409<\/p>\n
Karar Numaras\u0131: 2024\/9463<\/p>\n
Karar Tarihi: 10.06.2024<\/p>\n
\u0130\u015e\u00c7\u0130LER\u0130N \u00dcCRETLER\u0130NDE YIL \u0130\u00c7ER\u0130S\u0130NDE DE\u011e\u0130\u015eEN GEL\u0130R VERG\u0130S\u0130 D\u0130L\u0130M\u0130 NEDEN\u0130YLE AZALMA MEYDANA GELD\u0130\u011e\u0130<\/p>\n
TOPLU \u0130\u015e S\u00d6ZLE\u015eMES\u0130N\u0130N TARAFLARINCA D\u00dcZENLENEN PROTOKOL\u00dcN \u0130\u015e\u00c7\u0130 ALEYH\u0130NE \u0130L\u0130\u015eK\u0130N H\u00dcK\u00dcMLER\u0130N\u0130N \u0130LER\u0130YE ETK\u0130L\u0130 OLARAK GE\u00c7ERL\u0130 OLDU\u011eU<\/p>\n
PARASAL ALACAKLARA \u0130L\u0130\u015eK\u0130N H\u00dcK\u00dcMLER\u0130N GRUP OLARAK KAR\u015eILA\u015eTIRILMAK SURET\u0130YLE \u00dcCRET H\u00dcKM\u00dcNE \u0130L\u0130\u015eK\u0130N PROTOKOL H\u00dcKM\u00dcNE GE\u00c7ERL\u0130L\u0130K TANINDI\u011eI<\/p>\n
PROTOKOL TAR\u0130H\u0130NE KADAR OLAN D\u00d6NEMDE \u0130\u015eVEREN\u0130N TEK TARAFLI UYGULAMASIYLA NET \u00dcCRET\u0130N D\u00dc\u015e\u00dcR\u00dcLMES\u0130N\u0130N M\u00dcMK\u00dcN OLMADI\u011eI<\/p>\n
\u00d6ZET\u0130: Protokol\u00fcn ileriye etkili oldu\u011fu da dikkate al\u0131narak protokol tarihine kadar olan d\u00f6nemde i\u015fverenin tek tarafl\u0131 uygulamas\u0131yla net \u00fccretin d\u00fc\u015f\u00fcr\u00fclmesi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, varsa protokol tarihine kadar olan alaca\u011f\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131 gerekir ise de daval\u0131n\u0131n zamana\u015f\u0131m\u0131 def’i kar\u015f\u0131s\u0131nda bu d\u00f6neme ili\u015fkin alaca\u011f\u0131n da reddi gerekir.<\/p>\n
Taraflar aras\u0131ndaki alacak davas\u0131ndan dolay\u0131 yap\u0131lan yarg\u0131lama sonunda \u0130lk Derece Mahkemesince davan\u0131n reddine karar verilmi\u015ftir. Karar\u0131n davac\u0131 vekili taraf\u0131ndan istinaf edilmesi \u00fczerine, B\u00f6lge Adliye Mahkemesince ba\u015fvurunun esastan reddine karar verilmi\u015ftir.<\/p>\n
B\u00f6lge Adliye Mahkemesi karar\u0131 davac\u0131 vekili taraf\u0131ndan temyiz edilmekle; kesinlik, s\u00fcre, temyiz \u015fart\u0131 ve di\u011fer usul eksiklikleri y\u00f6n\u00fcnden yap\u0131lan \u00f6n inceleme sonucunda, temyiz dilek\u00e7esinin kabul\u00fcne karar verildikten ve Tetkik H\u00e2kimi taraf\u0131ndan haz\u0131rlanan rapor dinlendikten sonra dosyadaki belgeler incelenip gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
I. DAVA<\/p>\n
Davac\u0131 vekili dava dilek\u00e7esinde; m\u00fcvekkilinin daval\u0131ya ait i\u015fyerinde 30.08.2010 tarihinden itibaren \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, T\u00fcrkiye D… \u0130\u015f\u00e7ileri Sendikas\u0131 (D…-\u0130\u015f Sendikas\u0131) \u00fcyesi oldu\u011funu, davac\u0131n\u0131n ilk i\u015fe girdi\u011fi tarihte ayl\u0131k net \u00fccret \u00fczerinden anla\u015fmaya var\u0131ld\u0131\u011f\u0131n\u0131 ve 2012 y\u0131l\u0131 Temmuz ay\u0131na kadar b\u00fct\u00fcn bir y\u0131l vergi matrah\u0131 y\u00fckselse ve vergi dilimi de\u011fi\u015fse de hep ayn\u0131 net \u00fccreti ald\u0131\u011f\u0131n\u0131, 01.07.2012tarihinden ge\u00e7erli olmak \u00fczere davac\u0131n\u0131n \u00fcyesi oldu\u011fu D…-\u0130\u015f Sendikas\u0131 ile daval\u0131 i\u015fyeri aras\u0131nda toplu i\u015f s\u00f6zle\u015fmesi ba\u011f\u0131tland\u0131\u011f\u0131n\u0131, bu tarihten sonra davac\u0131n\u0131n \u00fccretinin br\u00fct \u00fccrete d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc gerek\u00e7esi ile davac\u0131n\u0131n \u00fccretlerinden tahakkuk eden vergilerin daval\u0131 taraf\u00e7a \u00fcstlenilmeksizin ayl\u0131k net \u00fccret anla\u015fmas\u0131na ayk\u0131r\u0131 olacak \u015fekilde \u00f6deme yap\u0131lmaya ba\u015fland\u0131\u011f\u0131n\u0131; ancak i\u015fverence h\u00e2len \u00e7al\u0131\u015fmakta olan sendika \u00fcyesi olmayan i\u015f\u00e7ilere \u00fccret matrahlar\u0131 ve vergi dilimleri de\u011fi\u015fse de ayn\u0131 net \u00fccretin \u00f6denmeye devam edildi\u011fini, sendika \u00fcyesi olmayan i\u015f\u00e7iler bak\u0131m\u0131ndan vergi y\u00fck\u00fcn\u00fcn daval\u0131 i\u015fverence \u00fcstlenilmeye devam edilmesi nedeniyle sendikaya \u00fcye olanlar ile sendikaya \u00fcye olmayanlar aras\u0131nda sendikal\u0131 olanlar aleyhine farkl\u0131 uygulama ile e\u015fitlik ilkesine ayk\u0131r\u0131 davran\u0131ld\u0131\u011f\u0131n\u0131, bu sebeple 2012 y\u0131l\u0131 Temmuz ay\u0131ndan itibaren eksik \u00f6deme yap\u0131ld\u0131\u011f\u0131n\u0131, ayn\u0131 y\u00f6nde a\u00e7\u0131lm\u0131\u015f olan davada Kar\u015f\u0131yaka 2. \u0130\u015f Mahkemesinin 2013\/133 Esas ve 2016\/110 Karar say\u0131l\u0131 il\u00e2m\u0131 ile davan\u0131n kabul\u00fcne karar verildi\u011fini ve bu karar\u0131n Yarg\u0131tay (Kapat\u0131lan) 22. Hukuk Dairesinin 21.05.2019 tarihli ve 2017\/22770 Esas, 2019\/11197 Karar say\u0131l\u0131 il\u00e2m\u0131 ile onanarak kesinle\u015fti\u011fini ileri s\u00fcrerek \u00fccret fark\u0131 alaca\u011f\u0131n\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131n\u0131 talep etmi\u015ftir.<\/p>\n
II. CEVAP<\/p>\n
Daval\u0131 vekili cevap dilek\u00e7esinde; sendikan\u0131n davac\u0131y\u0131 temsilen alacak davas\u0131 a\u00e7maya yetkili olmad\u0131\u011f\u0131n\u0131, zamana\u015f\u0131m\u0131 def’inde bulunduklar\u0131n\u0131, kurulu\u015f a\u015famas\u0131nda i\u015fe al\u0131nan i\u015f\u00e7ilerle net ayl\u0131k esas\u0131 \u00fczerinden konu\u015fma yap\u0131ld\u0131\u011f\u0131n\u0131, ilgili ay 31 g\u00fcn, 30 g\u00fcn, 29 g\u00fcn \u00e7ekse dahi i\u015f\u00e7inin eline hep anla\u015fma yap\u0131lan net ayn\u0131 \u00fccretin verildi\u011fini, bu d\u00f6nem ayni olarak sa\u011flanan yemek ve yol yard\u0131m\u0131 d\u0131\u015f\u0131nda ba\u015fka bir sosyal yard\u0131m\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131n\u0131, i\u015f\u00e7ilerin D…-\u0130\u015f Sendikas\u0131nda \u00f6rg\u00fctlenmesi \u00fczerine toplu i\u015f s\u00f6zle\u015fmesi g\u00f6r\u00fc\u015fmelerine ba\u015fland\u0131\u011f\u0131n\u0131 ve g\u00f6r\u00fc\u015fmelerin anla\u015fmazl\u0131k ile sonu\u00e7lanmas\u0131 sebebiyle Y\u00fcksek Hakem Kurulu taraf\u0131ndan 01.07.2013 tarihinde toplu i\u015f s\u00f6zle\u015fmesinin karara ba\u011fland\u0131\u011f\u0131n\u0131, bu toplu i\u015f s\u00f6zle\u015fmesi ile yevmiye \u00fczerinden \u00fccret \u00f6denmesi esas\u0131 getirildi\u011fini, s\u00f6zle\u015fmede yer alan \u00fccrete ili\u015fkin 31 inci maddenin aynen uyguland\u0131\u011f\u0131n\u0131; ayr\u0131ca D…-\u0130\u015f Sendikas\u0131 ile yap\u0131lan protokol gere\u011fince 2012 y\u0131l\u0131na ili\u015fkin olarak davac\u0131 ve di\u011fer \u00e7al\u0131\u015fanlar a\u00e7\u0131s\u0131ndan toplu i\u015f s\u00f6zle\u015fmesi ile belirlenen br\u00fct yevmiyelere dair yeni bir belirlemede bulunuldu\u011funu, i\u015fyerinde kapsam d\u0131\u015f\u0131 hari\u00e7 sendikas\u0131z i\u015f\u00e7iler varm\u0131\u015f gibi sendikas\u0131z i\u015f\u00e7ilere uygulanan net \u00fccret \u00f6denmesi ifadesiyle \u00fccret talep etmenin hukuki dayana\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131n\u0131, vergi m\u00fckellefinin i\u015f\u00e7i oldu\u011funu, m\u00fcvekkili i\u015fverenin uygulamas\u0131nda hukuka ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131n\u0131 savunarak davan\u0131n reddini istemi\u015ftir.<\/p>\n
III. \u0130LK DERECE MAHKEMES\u0130 KARARI<\/p>\n
\u0130lk Derece Mahkemesinin yukar\u0131da tarih ve say\u0131s\u0131 belirtilen karar\u0131 ile; davac\u0131n\u0131n daval\u0131ya ait i\u015fyerinde 30.08.2010 tarihinde i\u015fe girdi\u011fi, h\u00e2len \u00e7al\u0131\u015fmaya devam etti\u011fi, 22.03.2011 tarihi itibar\u0131yla D…-\u0130\u015f Sendikas\u0131na \u00fcye oldu\u011fu ve d\u00f6nem toplu i\u015f s\u00f6zle\u015fmelerinden faydaland\u0131\u011f\u0131, sendika \u00fcyesi oldu\u011fu ve toplu i\u015f s\u00f6zle\u015fmesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihe kadar \u00fccretlerinin de\u011fi\u015fen vergi dilimlerine ra\u011fmen net \u00fccret \u00fczerinden belirlendi\u011fi, 2012 y\u0131l\u0131 Temmuz ay\u0131 sonras\u0131nda ise de\u011fi\u015fen vergi dilimleri nedeniyle temel br\u00fct \u00fccret \u00fczerinden hesaplama yap\u0131ld\u0131\u011f\u0131 ve fark gelir vergisinin davac\u0131ya y\u00fcklendi\u011finin g\u00f6r\u00fcld\u00fc\u011f\u00fc, i\u015fyerinde baz\u0131 kadrolarda istihdam edilen i\u015f\u00e7ilerin kapsam d\u0131\u015f\u0131 personel olarak d\u00fczenlendi\u011fi, bu i\u015f\u00e7iler i\u00e7in i\u015f s\u00f6zle\u015fmeleri gere\u011fince net \u00fccreti kar\u015f\u0131layacak br\u00fct \u00fccretle \u00fccretlendirme ile \u00fccret \u00f6demesinin yap\u0131ld\u0131\u011f\u0131, ancak kapsam d\u0131\u015f\u0131 i\u015f\u00e7ilerin toplu i\u015f s\u00f6zle\u015fmesi gere\u011fince yap\u0131lan ek \u00f6demelerden faydalanamad\u0131klar\u0131, yap\u0131lan inceleme sonucunda toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131ndaki ve sendikal\u0131 i\u015f\u00e7iler i\u00e7in toplu i\u015f s\u00f6zle\u015fmesindeki temel \u00fccrete ilaveten sosyal yard\u0131mlar\u0131n yap\u0131ld\u0131\u011f\u0131, aylar itibar\u0131yla yap\u0131lan kontrollerde davac\u0131n\u0131n net \u00fccretinde d\u00fc\u015f\u00fc\u015f olmad\u0131\u011f\u0131, aksine net \u00fccretine eklenen sosyal yard\u0131mlar ile almas\u0131 gereken net \u00fccretten daha y\u00fcksek \u00fccret ald\u0131\u011f\u0131, bu nedenle toplu i\u015f s\u00f6zle\u015fmesi bir b\u00fct\u00fcn olarak de\u011ferlendirildi\u011finde davac\u0131n\u0131n fark \u00fccret alaca\u011f\u0131na hak kazanmad\u0131\u011f\u0131 gerek\u00e7esiyle davan\u0131n reddine karar verilmi\u015ftir.<\/p>\n
IV. \u0130ST\u0130NAF<\/p>\n
A. \u0130stinaf Yoluna Ba\u015fvuranlar<\/p>\n
\u0130lk Derece Mahkemesinin yukar\u0131da belirtilen karar\u0131na kar\u015f\u0131 s\u00fcresi i\u00e7inde davac\u0131 vekili istinaf ba\u015fvurusunda bulunmu\u015ftur.<\/p>\n
B. \u0130stinaf Sebepleri<\/p>\n
Davac\u0131 vekili; 2012 y\u0131l\u0131 \u00f6ncesinde daval\u0131 i\u015fyerinde \u00e7al\u0131\u015fan i\u015f\u00e7ilerin \u00fccretlerinde y\u0131l i\u00e7erisinde de\u011fi\u015fen gelir vergisi dilimi nedeniyle meydana gelen azalman\u0131n i\u015fverence kar\u015f\u0131lanarak i\u015f\u00e7ilere b\u00fct\u00fcn bir y\u0131l ayn\u0131 net \u00fccretin \u00f6denmeye devam edildi\u011fini ve bunun i\u015fyeri uygulamas\u0131 h\u00e2line geldi\u011fini, toplu i\u015f s\u00f6zle\u015fmesinde bu uygulaman\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131 y\u00f6n\u00fcnde herhangi bir d\u00fczenlemeye yer verilmedi\u011fini, sendikaya \u00fcye olmayan i\u015f\u00e7iler bak\u0131m\u0131ndan ise i\u015fverenin vergi y\u00fck\u00fcn\u00fc y\u00fcklenmeye h\u00e2len devam etti\u011fini, i\u015fverence i\u015fyerinde sendika \u00fcyesi olan ve olmayan i\u015f\u00e7iler y\u00f6n\u00fcnden sendikal\u0131 i\u015f\u00e7iler aleyhine olacak \u015fekilde bir ayr\u0131mc\u0131l\u0131k yap\u0131ld\u0131\u011f\u0131n\u0131, \u0130lk Derece Mahkemesi gerek\u00e7esinde bahsi ge\u00e7en toplam yararl\u0131l\u0131k ilkesinin somut uyu\u015fmazl\u0131k bak\u0131m\u0131ndan uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131, Kar\u015f\u0131yaka 2. \u0130\u015f Mahkemesinin 2013\/133 Esas ve 2016\/110 Karar say\u0131l\u0131 karar\u0131 ile davan\u0131n kabul\u00fcne karar verildi\u011fini ve bu karar\u0131n Yarg\u0131tay (Kapat\u0131lan) 22. Hukuk Dairesinin 21.05.2019 tarihli ve 2017\/22770 Esas, 2019\/11197 Karar say\u0131l\u0131 il\u00e2m\u0131 ile onanarak kesinle\u015fti\u011fini ileri s\u00fcrerek emsal do\u011frultusunda davan\u0131n kabul\u00fcne karar verilmek \u00fczere \u0130lk Derece Mahkemesi karar\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131 istemi ile istinaf yoluna ba\u015fvurmu\u015ftur.<\/p>\n
C. Gerek\u00e7e ve Sonu\u00e7<\/p>\n
B\u00f6lge Adliye Mahkemesinin yukar\u0131da tarih ve say\u0131s\u0131 belirtilen karar\u0131 ile; Yarg\u0131tay Hukuk Genel Kurulunun 03.05.2017 tarihli ve 2017\/22-887 Esas, 2017\/885 Karar say\u0131l\u0131 il\u00e2m\u0131 ile taraflar\u0131n anla\u015fmas\u0131 ya da d\u00fczen ilkesi gere\u011fi toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmleri uyar\u0131nca k\u00f6k \u00fccretin d\u00fc\u015f\u00fcr\u00fclmesinin m\u00fcmk\u00fcn olabilece\u011fi, ayr\u0131ca bireysel i\u015f s\u00f6zle\u015fmesinin ve toplu i\u015f s\u00f6zle\u015fmesinin \u00fccrete ili\u015fkin h\u00fck\u00fcmlerinin grup \u015feklinde kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 neticesinde, daval\u0131 i\u015fveren ve D…-\u0130\u015f Sendikas\u0131 aras\u0131nda yap\u0131lan anla\u015fma ile i\u015fyerinde bir k\u0131s\u0131m i\u015f\u00e7ilerin kapsam d\u0131\u015f\u0131 b\u0131rak\u0131ld\u0131\u011f\u0131, toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131ndaki sendikal\u0131 i\u015f\u00e7iler i\u00e7in temel \u00fccrete ilaveten sosyal yard\u0131mlar yap\u0131ld\u0131\u011f\u0131n\u0131n anla\u015f\u0131ld\u0131\u011f\u0131, dolay\u0131s\u0131yla aylar itibar\u0131yla davac\u0131n\u0131n net \u00fccretinde d\u00fc\u015f\u00fc\u015f olmad\u0131\u011f\u0131 ve fark \u00fccret alaca\u011f\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131, bu sebeple \u0130lk Derece Mahkemesi karar\u0131n\u0131n usul ve esas y\u00f6n\u00fcnden hukuka uygun oldu\u011fu gerek\u00e7esiyle davac\u0131 vekilinin istinaf ba\u015fvurusunun esastan reddine karar verilmi\u015ftir.<\/p>\n
V. TEMY\u0130Z<\/p>\n
A. Temyiz Yoluna Ba\u015fvuranlar<\/p>\n
B\u00f6lge Adliye Mahkemesinin yukar\u0131da belirtilen karar\u0131na kar\u015f\u0131 s\u00fcresi i\u00e7inde davac\u0131 vekili temyiz isteminde bulunmu\u015ftur.<\/p>\n
B. Temyiz Sebepleri<\/p>\n
Davac\u0131 vekili; istinaf dilek\u00e7esindeki gerek\u00e7elere dayanarak ve resen dikkate al\u0131nacak nedenlerle davan\u0131n kabul\u00fcne karar verilmek \u00fczere B\u00f6lge Adliye Mahkemesi karar\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131 ve \u0130lk Derece Mahkemesi karar\u0131n\u0131n bozulmas\u0131 istemi ile temyiz yoluna ba\u015fvurmu\u015ftur.<\/p>\n
C. Gerek\u00e7e<\/p>\n
1. Uyu\u015fmazl\u0131k ve Hukuki Nitelendirme<\/p>\n
Uyu\u015fmazl\u0131k, i\u015fyerinde y\u00fcr\u00fcrl\u00fckte bulunan toplu i\u015f s\u00f6zle\u015fmesi ve protokol h\u00fck\u00fcmleri dikkate al\u0131nd\u0131\u011f\u0131nda daval\u0131 i\u015fverenin vergi m\u00fckellefi olan davac\u0131 i\u015f\u00e7inin \u00fccretindeki vergi dilimleri nedeniyle meydana gelen azalmadan sorumlulu\u011funun bulunup bulunmad\u0131\u011f\u0131na ili\u015fkindir.<\/p>\n
2. \u0130lgili Hukuk<\/p>\n
1. 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanunu’nun (6100 say\u0131l\u0131 Kanun) 369 uncu maddesinin birinci f\u0131kras\u0131 ile 370 ve 371 inci maddeleri.<\/p>\n
2. 4857 say\u0131l\u0131 \u0130\u015f Kanunu’nun 5 inci ve 34 \u00fcnc\u00fc maddeleri, 6356 say\u0131l\u0131 Sendikalar ve Toplu \u0130\u015f S\u00f6zle\u015fmesi Kanunu’nun (6356 say\u0131l\u0131 Kanun) 25 inci maddesinin ikinci f\u0131kras\u0131, 36 nc\u0131 ve 39 uncu maddeleri.<\/p>\n
3. 193 say\u0131l\u0131 Gelir Vergisi Kanunu’nun 61, 94, 96, 103 ve 104 \u00fcnc\u00fc maddeleri.<\/p>\n
3. De\u011ferlendirme<\/p>\n
1.B\u00f6lge adliye mahkemelerinin nihai kararlar\u0131n\u0131n bozulmas\u0131 6100 say\u0131l\u0131 Kanun’un 371 inci maddesinde yer alan sebeplerden birinin varl\u0131\u011f\u0131 h\u00e2linde m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
2. Somut uyu\u015fmazl\u0131kta; davac\u0131, daval\u0131ya ait i\u015fyerinde 30.08.2010 tarihinden itibaren \u00e7al\u0131\u015fmakta olup 22.03.2011 tarihinde D…-\u0130\u015f Sendikas\u0131na \u00fcye olmu\u015ftur. \u0130\u015fyerinde ilk toplu i\u015f s\u00f6zle\u015fmesi 15.11.2012 tarihinde Y\u00fcksek Hakem Kurulu taraf\u0131ndan karara ba\u011flanm\u0131\u015f olup y\u00fcr\u00fcrl\u00fck s\u00fcresi 01.07.2012-31.06.2014 olarak kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. \u0130\u015fyerinde toplu i\u015f s\u00f6zle\u015fmesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 01.07.2012 tarihine kadar, b\u00fct\u00fcn bir y\u0131l vergi matrah\u0131 y\u00fckselse ve vergi dilimi de\u011fi\u015fse de davac\u0131n\u0131n her ay ayn\u0131 \u00fccreti ald\u0131\u011f\u0131 hususunda taraflar aras\u0131nda ihtilaf bulunmamaktad\u0131r.<\/p>\n
3. Davac\u0131n\u0131n iddias\u0131, 01.07.2012 tarihinden sonra i\u015fverence, h\u00e2len \u00e7al\u0131\u015fmakta olan sendika \u00fcyesi olmayan i\u015f\u00e7ilere \u00fccret matrahlar\u0131 ve vergi dilimleri de\u011fi\u015fse ayn\u0131 net \u00fccretin \u00f6denmeye devam edildi\u011fi, sendika \u00fcyesi olmayan i\u015f\u00e7iler bak\u0131m\u0131ndan vergi y\u00fck\u00fcn\u00fcn daval\u0131 i\u015fverence \u00fcstlenilmeye devam edilmesi nedeniyle sendikaya \u00fcye olanlar aleyhine farkl\u0131 uygulama ile e\u015fitlik ilkesine ayk\u0131r\u0131 davran\u0131ld\u0131\u011f\u0131 y\u00f6n\u00fcndedir. Daval\u0131 i\u015fveren ise toplu i\u015f s\u00f6zle\u015fmesi ile yevmiye \u00fczerinden \u00fccret \u00f6denmesi esas\u0131 getirildi\u011fini, s\u00f6zle\u015fmede yer alan \u00fccrete ili\u015fkin 31 inci maddenin aynen uyguland\u0131\u011f\u0131n\u0131; ayr\u0131ca 2012 y\u0131l\u0131na ili\u015fkin olarak davac\u0131 ve di\u011fer \u00e7al\u0131\u015fanlar a\u00e7\u0131s\u0131ndan toplu i\u015f s\u00f6zle\u015fmesi ile belirlenen br\u00fct yevmiyelere D…-\u0130\u015f Sendikas\u0131 ile yap\u0131lan protokol gere\u011fince ilave d\u00fczenleme ile yeni bir belirlemede bulunuldu\u011funu, i\u015fyerinde kapsam d\u0131\u015f\u0131 hari\u00e7 sendikas\u0131z i\u015f\u00e7i bulunmad\u0131\u011f\u0131n\u0131, sendikal ayr\u0131mc\u0131l\u0131k sebebiyle \u00fccret talep etmenin hukuki dayana\u011f\u0131n\u0131n olmad\u0131\u011f\u0131n\u0131 savunmu\u015ftur.<\/p>\n
4. Talep konusu d\u00f6nemde y\u00fcr\u00fcrl\u00fckte bulunan toplu i\u015f s\u00f6zle\u015fmelerinin 3 \u00fcnc\u00fc maddesinde genel m\u00fcd\u00fcr, genel m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131, m\u00fcd\u00fcrler gibi bir k\u0131s\u0131m i\u015f\u00e7ilerin toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Kapsam d\u0131\u015f\u0131 b\u0131rak\u0131lan bu i\u015f\u00e7iler bak\u0131m\u0131ndan \u00fccret matrahlar\u0131 ve vergi dilimleri de\u011fi\u015fse de ayn\u0131 net \u00fccretin \u00f6denmeye devam edilmesinde herhangi bir hukuka ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 gibi kapsam d\u0131\u015f\u0131 i\u015f\u00e7ilere bu \u015fekilde ayr\u0131m yap\u0131lmas\u0131 sendikal ayr\u0131mc\u0131l\u0131k mahiyetinde de olmayacakt\u0131r. 5. Sendika \u00fcyesi olan davac\u0131 i\u015f\u00e7i ile i\u015fveren aras\u0131nda daha \u00f6nce net \u00fccret miktar\u0131 \u00fczerinden anla\u015fma yap\u0131lm\u0131\u015fken daha sonra toplu i\u015f s\u00f6zle\u015fmesinin taraflar\u0131 aras\u0131nda yap\u0131lan protokol ile \u00fccret br\u00fct olarak kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r. Belirtmek gerekir ki her iki durumda da vergi y\u00fck\u00fcml\u00fcs\u00fc i\u015f\u00e7i olup sadece \u00fccretin net olarak kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 durumda, vergi dilimleri ne olursa olsun i\u015f\u00e7iye \u00f6denecek miktar de\u011fi\u015fmeyecektir. Ancak protokolle br\u00fct \u00fccrete ge\u00e7ilmi\u015f oldu\u011fundan, davac\u0131 i\u015f\u00e7inin vergi dilimlerinden etkilenmesi s\u00f6z konusu olabilecektir. Dairemiz uygulamas\u0131na g\u00f6re toplu i\u015f s\u00f6zle\u015fmesinin taraflar\u0131nca d\u00fczenlenen protokol\u00fcn i\u015f\u00e7i aleyhine ili\u015fkin h\u00fck\u00fcmleri ileriye etkili olarak ge\u00e7erlidir.<\/p>\n
6. Di\u011fer yandan, davac\u0131 i\u015f\u00e7i ile i\u015fveren aras\u0131nda \u00fccretin net olarak \u00f6denmesi konusunda bir anla\u015fma varken toplu i\u015f s\u00f6zle\u015fmesi (protokol) ile \u00fccret miktar\u0131 konusunda i\u015f\u00e7inin aleyhine bir d\u00fczenleme yap\u0131lmas\u0131 durumunda, 6356 say\u0131l\u0131 Kanun’un 36 nc\u0131 maddesi uyar\u0131nca yararl\u0131l\u0131k kar\u015f\u0131la\u015ft\u0131rmas\u0131n\u0131n yap\u0131lmas\u0131 icap eder. Mahkemece parasal alacaklara ili\u015fkin h\u00fck\u00fcmlerin grup olarak kar\u015f\u0131la\u015ft\u0131r\u0131lmak suretiyle \u00fccret h\u00fckm\u00fcne ili\u015fkin protokol h\u00fckm\u00fcne ge\u00e7erlilik tan\u0131nmas\u0131, Dairemiz uygulamas\u0131na uygun d\u00fc\u015fmektedir.<\/p>\n
7. Kapsam d\u0131\u015f\u0131 olmamakla birlikte, sendika \u00fcyesi olmad\u0131\u011f\u0131 ya da dayan\u0131\u015fma aidat\u0131 \u00f6demedi\u011fi i\u00e7in toplu i\u015f s\u00f6zle\u015fmesinden yararlanmayan i\u015f\u00e7iler bak\u0131m\u0131ndan net \u00fccret \u00fczerinden \u00f6demeye ili\u015fkin i\u015fveren uygulamas\u0131n\u0131n devam etmesi, yap\u0131lan yararl\u0131l\u0131k kar\u015f\u0131la\u015ft\u0131rmas\u0131 kar\u015f\u0131s\u0131nda sonuca etkili g\u00f6r\u00fclmemi\u015ftir. Kald\u0131 ki dosya kapsam\u0131na g\u00f6re b\u00f6yle bir grup i\u015f\u00e7inin varl\u0131\u011f\u0131 da ispatlanm\u0131\u015f de\u011fildir.<\/p>\n
8. Yukar\u0131da yap\u0131lan a\u00e7\u0131klamalar ve protokol\u00fcn ileriye etkili oldu\u011fu da dikkate al\u0131narak protokol tarihine kadar olan d\u00f6nemde i\u015fverenin tek tarafl\u0131 uygulamas\u0131yla net \u00fccretin d\u00fc\u015f\u00fcr\u00fclmesi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, varsa protokol tarihine kadar olan alaca\u011f\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131 gerekir ise de daval\u0131n\u0131n zamana\u015f\u0131m\u0131 def’i kar\u015f\u0131s\u0131nda bu d\u00f6neme ili\u015fkin alaca\u011f\u0131n da reddi gerekir.<\/p>\n
9. Temyizen incelenen karar, taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 iddia ve savunmalar\u0131na, dayand\u0131klar\u0131 belgelere, uyu\u015fmazl\u0131\u011fa uygulanmas\u0131 gereken hukuk kurallar\u0131 ile hukuki ili\u015fkinin nitelendirilmesine, dava \u015fartlar\u0131na, yarg\u0131lama ve ispat kurallar\u0131 ile kararda belirtilen gerek\u00e7elere g\u00f6re usul ve kanuna uygun olup davac\u0131 vekilince temyiz dilek\u00e7esinde ileri s\u00fcr\u00fclen nedenler karar\u0131n bozulmas\u0131n\u0131 gerektirecek nitelikte g\u00f6r\u00fclmemi\u015f; karar\u0131n, yukar\u0131da belirtilen ilave gerek\u00e7e ile onanmas\u0131na karar verilmi\u015ftir.<\/p>\n
VI. KARAR<\/p>\n
Temyiz olunan B\u00f6lge Adliye Mahkemesi karar\u0131n\u0131n 6100 say\u0131l\u0131 Kanun’un 370 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca ONANMASINA,<\/p>\n
Dosyan\u0131n \u0130lk Derece Mahkemesine, karar\u0131n bir \u00f6rne\u011finin B\u00f6lge Adliye Mahkemesine g\u00f6nderilmesine,<\/p>\n
10.06.2024 tarihinde oy birli\u011fiyle karar verildi.<\/p>\n
legalbank.net<\/p>\n
\u200bProtokol\u00fcn ileriye etkili oldu\u011fu da dikkate al\u0131narak protokol tarihine kadar olan d\u00f6nemde i\u015fverenin tek tarafl\u0131 uygulamas\u0131yla net \u00fccretin d\u00fc\u015f\u00fcr\u00fclmesi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, varsa protokol tarihine kadar olan alaca\u011f\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131 gerekir ise de daval\u0131n\u0131n zamana\u015f\u0131m\u0131 def’i kar\u015f\u0131s\u0131nda bu d\u00f6neme ili\u015fkin alaca\u011f\u0131n da reddi gerekir.\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
T.C. YARGITAY 9. HUKUK DA\u0130RES\u0130 Esas Numaras\u0131: 2024\/3409 Karar Numaras\u0131: 2024\/9463 Karar Tarihi: 10.06.2024 \u0130\u015e\u00c7\u0130LER\u0130N \u00dcCRETLER\u0130NDE YIL \u0130\u00c7ER\u0130S\u0130NDE DE\u011e\u0130\u015eEN GEL\u0130R VERG\u0130S\u0130 D\u0130L\u0130M\u0130 NEDEN\u0130YLE AZALMA MEYDANA GELD\u0130\u011e\u0130 TOPLU \u0130\u015e S\u00d6ZLE\u015eMES\u0130N\u0130N TARAFLARINCA D\u00dcZENLENEN PROTOKOL\u00dcN \u0130\u015e\u00c7\u0130 ALEYH\u0130NE \u0130L\u0130\u015eK\u0130N H\u00dcK\u00dcMLER\u0130N\u0130N \u0130LER\u0130YE ETK\u0130L\u0130 OLARAK GE\u00c7ERL\u0130 OLDU\u011eU PARASAL ALACAKLARA \u0130L\u0130\u015eK\u0130N H\u00dcK\u00dcMLER\u0130N GRUP OLARAK KAR\u015eILA\u015eTIRILMAK SURET\u0130YLE \u00dcCRET H\u00dcKM\u00dcNE \u0130L\u0130\u015eK\u0130N PROTOKOL H\u00dcKM\u00dcNE GE\u00c7ERL\u0130L\u0130K TANINDI\u011eI PROTOKOL TAR\u0130H\u0130NE KADAR OLAN D\u00d6NEMDE \u0130\u015eVEREN\u0130N TEK TARAFLI UYGULAMASIYLA NET \u00dcCRET\u0130N D\u00dc\u015e\u00dcR\u00dcLMES\u0130N\u0130N M\u00dcMK\u00dcN OLMADI\u011eI \u00d6ZET\u0130: Protokol\u00fcn ileriye etkili oldu\u011fu da dikkate al\u0131narak protokol tarihine kadar olan d\u00f6nemde i\u015fverenin tek tarafl\u0131 uygulamas\u0131yla net \u00fccretin d\u00fc\u015f\u00fcr\u00fclmesi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, varsa protokol tarihine kadar olan alaca\u011f\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131 gerekir ise de daval\u0131n\u0131n zamana\u015f\u0131m\u0131 def’i kar\u015f\u0131s\u0131nda bu d\u00f6neme ili\u015fkin alaca\u011f\u0131n da reddi gerekir. Taraflar aras\u0131ndaki alacak davas\u0131ndan dolay\u0131 yap\u0131lan yarg\u0131lama sonunda \u0130lk Derece Mahkemesince davan\u0131n reddine karar verilmi\u015ftir. Karar\u0131n davac\u0131 vekili taraf\u0131ndan istinaf edilmesi \u00fczerine, B\u00f6lge Adliye Mahkemesince ba\u015fvurunun esastan reddine karar verilmi\u015ftir. B\u00f6lge Adliye Mahkemesi karar\u0131 davac\u0131 vekili taraf\u0131ndan temyiz edilmekle; kesinlik, s\u00fcre, temyiz \u015fart\u0131 ve di\u011fer usul eksiklikleri y\u00f6n\u00fcnden yap\u0131lan \u00f6n inceleme sonucunda, temyiz dilek\u00e7esinin kabul\u00fcne karar verildikten ve Tetkik H\u00e2kimi taraf\u0131ndan haz\u0131rlanan rapor dinlendikten sonra dosyadaki belgeler incelenip gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc: I. DAVA Davac\u0131 vekili dava dilek\u00e7esinde; m\u00fcvekkilinin daval\u0131ya ait i\u015fyerinde 30.08.2010 tarihinden itibaren \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, T\u00fcrkiye …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-30340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n