{"id":72858,"date":"2018-12-26T18:08:42","date_gmt":"2018-12-26T14:08:42","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=72858","title":{"rendered":"M\u00fclki d\u00f6vriyy\u0259d\u0259 olmas\u0131na yol verilm\u0259y\u0259n \u0259\u015fyalar qanunvericilikd\u0259 birba\u015fa g\u00f6st\u0259rilm\u0259lidir"},"content":{"rendered":"

Mülki M\u0259c\u0259ll\u0259nin 136-c\u0131 madd\u0259sil\u0259 \u0259\u015fyalar\u0131n mülki dövriyy\u0259si t\u0259nziml\u0259nir  v\u0259 bildirilir ki, \u0259\u015fyalar dövriyy\u0259d\u0259n ç\u0131xar\u0131lmay\u0131bsa v\u0259 ya onlar\u0131n dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lmay\u0131bsa, universal hüquq varisliyi qaydas\u0131nda (v\u0259r\u0259s\u0259lik, hüquqi \u015f\u0259xsin yenid\u0259n t\u0259\u015fkili) v\u0259 ya ba\u015fqa üsulla \u0259\u015fyalar s\u0259rb\u0259st sur\u0259td\u0259 özg\u0259ninkil\u0259\u015fdiril\u0259 v\u0259 ya bir \u015f\u0259xsd\u0259n ba\u015fqas\u0131na keç\u0259 bil\u0259r.<\/strong><\/p>\n

Mülki dövriyy\u0259d\u0259 olmas\u0131na yol verilm\u0259y\u0259n \u0259\u015fyalar (mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lm\u0131\u015f \u0259\u015fyalar) qanunvericilikd\u0259 birba\u015fa göst\u0259rilm\u0259lidir (136.2-ci). Yaln\u0131z dövriyy\u0259nin mü\u0259yy\u0259n i\u015ftirakç\u0131lar\u0131na m\u0259nsub ola bil\u0259n v\u0259 ya dövriyy\u0259d\u0259 olmas\u0131na xüsusi icaz\u0259 \u0259sas\u0131nda yol veril\u0259n \u0259\u015fyalar (mülki dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f \u0259\u015fyalar) qanunla mü\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada t\u0259yin edilir. Bel\u0259likl\u0259, madd\u0259d\u0259 \u0259\u015fyalar\u0131n mülki hüquq münasib\u0259tl\u0259rinin obyekti olmaq qabiliyy\u0259ti mü\u0259yy\u0259n edilib.H\u0259min madd\u0259d\u0259 \u0259\u015fyalar üç qrupa ayr\u0131lm\u0131\u015fd\u0131r:<\/p>\n

– mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lmam\u0131\u015f \u0259\u015fyalar;
\n– mülki dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f \u0259\u015fyalar;
\n– mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lm\u0131\u015f \u0259\u015fyalar.
\nMülki M\u0259c\u0259ll\u0259nin 136.2-ci madd\u0259sind\u0259 mü\u0259yy\u0259n edilmi\u015fdir ki, mülki dövriyy\u0259d\u0259 olmas\u0131na yol verilm\u0259y\u0259n \u0259\u015fyalar (mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lm\u0131\u015f \u0259\u015fyalar) qanunvericilikd\u0259 birba\u015fa göst\u0259rilm\u0259lidir. Mülki dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f \u0259\u015fyalar “Mülki dövriyy\u0259nin mü\u0259yy\u0259n i\u015ftirakç\u0131lar\u0131na m\u0259nsub ola bil\u0259n v\u0259 dövriyy\u0259d\u0259 olmas\u0131na xüsusi icaz\u0259 \u0259sas\u0131nda yol veril\u0259n (mülki dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f) \u0259\u015fyalar\u0131n siyah\u0131s\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259, mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lm\u0131\u015f \u0259\u015fyalar is\u0259 “Mülki dövriyy\u0259d\u0259 olmas\u0131na yol verilm\u0259y\u0259n (mülki dövriyy\u0259d\u0259n ç\u0131xar\u0131lm\u0131\u015f) \u0259\u015fyalar\u0131n siyah\u0131s\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 mü\u0259yy\u0259n edilmi\u015fl\u0259r. H\u0259r iki Qanunda xarici valyutan\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 dövriyy\u0259sin\u0259 m\u0259hdudiyy\u0259t qoyulmam\u0131\u015fd\u0131r. Bu is\u0259 bir daha t\u0259sdiq edir ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 xarici valyuta öd\u0259ni\u015f vasit\u0259si rolunda ç\u0131x\u0131\u015f etm\u0259diyi hallarda özg\u0259ninkil\u0259\u015fdiril\u0259 v\u0259 ya bir \u015f\u0259xsd\u0259n ba\u015fqas\u0131na keç\u0259 bil\u0259r.<\/p>\n

Mülki M\u0259c\u0259ll\u0259nin 739.1-ci madd\u0259sin\u0259 \u0259sas\u0259n borc müqavil\u0259sin\u0259 gör\u0259, i\u015ftirakç\u0131lardan biri (borc ver\u0259n) pula v\u0259 ya dig\u0259r \u0259v\u0259z edil\u0259n \u0259\u015fyalara mülkiyy\u0259t hüququnu dig\u0259r i\u015ftirakç\u0131ya (borc alana) keçirm\u0259yi öhd\u0259sin\u0259 götürür, dig\u0259r i\u015ftirakç\u0131 (borc alan) is\u0259 ald\u0131qlar\u0131n\u0131 müvafiq olaraq pul v\u0259 ya eyni keyfiyy\u0259td\u0259 v\u0259 miqdarda olan eyni növlü \u0259\u015fyalar \u015f\u0259klind\u0259 borc ver\u0259n\u0259 qaytarma\u011f\u0131 öhd\u0259sin\u0259 götürür. M\u0259c\u0259ll\u0259nin 739.2-ci madd\u0259sin\u0259 gör\u0259 is\u0259 borc müqavil\u0259sinin predmeti h\u0259r hans\u0131 pul m\u0259bl\u0259\u011fi olduqda, o, kredit müqavil\u0259si adland\u0131r\u0131l\u0131r. Müst\u0259qil pe\u015f\u0259 f\u0259aliyy\u0259ti \u015f\u0259klind\u0259 pul borc verm\u0259kl\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u0259lav\u0259 olaraq pe\u015f\u0259karl\u0131q qaydas\u0131nda kreditl\u0259r verilm\u0259si haqq\u0131nda müdd\u0259alar\u0131 gözl\u0259m\u0259lidirl\u0259r. <\/p>\n

Mülki M\u0259c\u0259ll\u0259nin 944.1-ci madd\u0259sind\u0259 deyilir ki, bank \u0259man\u0259ti (depozit) müqavil\u0259sin\u0259 gör\u0259 bank \u0259man\u0259ti (depozit) müqavil\u0259sin\u0259 gör\u0259 bir t\u0259r\u0259f (bank) ba\u015fqa t\u0259r\u0259fd\u0259n (\u0259man\u0259tçid\u0259n) v\u0259 ya ba\u015fqa t\u0259r\u0259f (\u0259man\u0259tçi) üçün daxil olmu\u015f pul m\u0259bl\u0259\u011fini (\u0259man\u0259ti) q\u0259bul ed\u0259r\u0259k müqavil\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada \u0259man\u0259t m\u0259bl\u0259\u011fini \u0259man\u0259tçiy\u0259 qaytarma\u011f\u0131 v\u0259 onun üçün faizl\u0259r öd\u0259m\u0259yi öhd\u0259sin\u0259 götürür. Bu madd\u0259nin 2-ci b\u0259ndind\u0259 is\u0259 qeyd edilib ki, \u0259man\u0259tin qoyuldu\u011fu hesab üzr\u0259 bank il\u0259 \u0259man\u0259tçinin münasib\u0259tl\u0259rin\u0259 bank hesab\u0131 müqavil\u0259si haqq\u0131nda qaydalar t\u0259tbiq olunur, bir \u015f\u0259rtl\u0259 ki, bu M\u0259c\u0259ll\u0259nin bu f\u0259slinin müdd\u0259alar\u0131nda ayr\u0131 hal n\u0259z\u0259rd\u0259 tutulmas\u0131n v\u0259 ya bank \u0259man\u0259ti müqavil\u0259sinin mahiyy\u0259tind\u0259n ayr\u0131 hal ir\u0259li g\u0259lm\u0259sin<\/p>\n

 Qeyd edildiyi kimi “\u018fman\u0259tl\u0259rin s\u0131\u011fortalanmas\u0131 haqq\u0131nda” Qanunun 2.1.1 (\u0259man\u0259t – hesablanm\u0131\u015f faizl\u0259r d\u0259 daxil olmaqla, bank\u0131n milli v\u0259 xarici valyutada q\u0259bul etdiyi v\u0259 müvafiq qanunvericiliy\u0259 v\u0259 ya müqavil\u0259y\u0259 \u0259sas\u0259n geri öd\u0259m\u0259li oldu\u011fu pul v\u0259saitl\u0259ridir;) v\u0259 27.1-ci (Milli valyutada olan \u0259man\u0259tl\u0259r üzr\u0259 kompensasiya manatla, xarici valyutada olan \u0259man\u0259tl\u0259r üzr\u0259 is\u0259 \u0259man\u0259tl\u0259rin valyutas\u0131nda öd\u0259nilir. \u018fman\u0259tl\u0259r AB\u015e dollar\u0131 v\u0259 ya Avroda olmad\u0131qda, kompensasiya bu valyutalar\u0131n biri il\u0259 s\u0131\u011forta hadis\u0259sinin ba\u015f verdiyi gün\u0259 M\u0259rk\u0259zi Bank\u0131n müvafiq valyutalar üzr\u0259 mü\u0259yy\u0259n etdiyi r\u0259smi m\u0259z\u0259nn\u0259l\u0259r \u0259sas\u0131nda hesablanm\u0131\u015f çarpaz m\u0259z\u0259nn\u0259 üzr\u0259 hesablan\u0131r v\u0259 öd\u0259nilir) madd\u0259l\u0259rinin m\u0259nas\u0131na gör\u0259, qorunan \u0259man\u0259t\u0259 hesablanm\u0131\u015f faizl\u0259r d\u0259 daxil olmaqla, bank\u0131n milli v\u0259 xarici valyutada q\u0259bul etdiyi v\u0259 müvafiq qanunvericiliy\u0259 v\u0259 ya müqavil\u0259y\u0259 \u0259sas\u0259n geri öd\u0259m\u0259li oldu\u011fu pul v\u0259saitl\u0259ri aiddir v\u0259 s\u0131\u011forta hadis\u0259si hal\u0131nda xarici valyutada olan \u0259man\u0259tl\u0259r üzr\u0259 kompensasiya \u0259man\u0259tin valyutas\u0131nda öd\u0259nilir.<\/p>\n

Qanunvericiliyin yuxar\u0131da göst\u0259ril\u0259n müdd\u0259alar\u0131n\u0131n m\u0259nas\u0131ndan göründüyü kimi, kredit v\u0259 \u0259man\u0259t müqavil\u0259si üzr\u0259 verilmi\u015f pul kredit ver\u0259nin (\u0259man\u0259tçinin) mülkiyy\u0259tind\u0259 olan ist\u0259nil\u0259n valyutada ola bilir v\u0259 müqavil\u0259nin predmetini t\u0259\u015fkil etm\u0259kl\u0259 qaytar\u0131lmal\u0131 olan mülkiyy\u0259t kimi ç\u0131x\u0131\u015f edir.
\nQeyd etm\u0259k laz\u0131md\u0131r ki, bank qanunvericiliyin\u0259 \u0259sas\u0259n bank, kreditl\u0259ri faizl\u0259 verir, y\u0259ni \u0259man\u0259t münasib\u0259tl\u0259rind\u0259 oldu\u011fu kimi kredit m\u0259bl\u0259\u011fi d\u0259 faiz \u015f\u0259klind\u0259 müvafiq art\u0131mla qaytar\u0131lmal\u0131d\u0131r. T\u0259bii ki, \u0259man\u0259tl\u0259r üzr\u0259 öd\u0259nil\u0259n faizl\u0259r kimi, kredit üzr\u0259 faizl\u0259r d\u0259 ad\u0259t\u0259n \u0259sas borc m\u0259bl\u0259\u011finin valyutas\u0131nda mü\u0259yy\u0259n edilir, çünki bank qanunvericiliyin\u0259 \u0259sas\u0259n banklar valyuta riskl\u0259rini t\u0259nziml\u0259y\u0259rk\u0259n aktiv v\u0259 öhd\u0259likl\u0259r üzr\u0259 öd\u0259nil\u0259n faizl\u0259ri aç\u0131q valyuta mövqel\u0259rinin hesablanmas\u0131na daxil edirl\u0259r.
\nKonstitusiya M\u0259hk\u0259m\u0259sinin Plenumu qanunvericiliyin yuxar\u0131da göst\u0259ril\u0259n müdd\u0259alar\u0131na \u0259saslanaraq bel\u0259 n\u0259tic\u0259y\u0259 g\u0259lir ki:
\n– Konstitusiyan\u0131n 19-cu madd\u0259sinin III hiss\u0259sinin “öd\u0259ni\u015f vasit\u0259si” müdd\u0259as\u0131 görülmü\u015f i\u015f, göst\u0259rilmi\u015f xidm\u0259t, sat\u0131lm\u0131\u015f mal v\u0259 s. müqabilind\u0259 öd\u0259ni\u015fin h\u0259yata keçirilm\u0259si, habel\u0259 icbari öd\u0259ni\u015fl\u0259rin (vergi, sosial s\u0131\u011forta v\u0259 s.) apar\u0131lmas\u0131 hallar\u0131n\u0131 n\u0259z\u0259rd\u0259 tutur;
\n– manat öd\u0259ni\u015f vasit\u0259si il\u0259 yana\u015f\u0131, fiziki obyekt kimi \u0259\u015fya hesab edilir (Mülki M\u0259c\u0259ll\u0259nin 135.1-ci madd\u0259si);
\n– xarici valyuta h\u0259mçinin \u0259\u015fya olmaqla, s\u0259rb\u0259st sur\u0259td\u0259 özg\u0259ninkil\u0259\u015fdiril\u0259 v\u0259 ya bir \u015f\u0259xsd\u0259n ba\u015fqas\u0131na keç\u0259 bil\u0259r (Mülki M\u0259c\u0259ll\u0259nin 135.1 v\u0259 136.1-ci madd\u0259l\u0259ri);
\n– kredit v\u0259 ya \u0259man\u0259t müqavil\u0259l\u0259ri üzr\u0259 t\u0259qdim edilmi\u015f pul (manat v\u0259 ya xarici valyuta) müqavil\u0259nin predmetini t\u0259\u015fkil etm\u0259kl\u0259, öd\u0259ni\u015f vasit\u0259si kimi deyil, qaytar\u0131lmal\u0131 olan mülkiyy\u0259t kimi ç\u0131x\u0131\u015f edir (Mülki M\u0259c\u0259ll\u0259nin 739.1-ci madd\u0259si).<\/p>\n

Konstitusiya M\u0259hk\u0259m\u0259sinin Plenumu hesab edir ki, bu n\u0259tic\u0259l\u0259r bax\u0131m\u0131ndan Mülki M\u0259c\u0259ll\u0259nin 439.1, 439.2 v\u0259 439.7-ci madd\u0259l\u0259rinin mahiyy\u0259tin\u0259 d\u0259 qiym\u0259t verilm\u0259lidir. Mülki M\u0259c\u0259ll\u0259nin 439.1-ci madd\u0259sin\u0259 \u0259sas\u0259n pul öhd\u0259liyi manatla ifad\u0259 edilm\u0259lidir. \u018fg\u0259r t\u0259r\u0259fl\u0259rd\u0259n biri xarici fiziki v\u0259 ya hüquqi \u015f\u0259xsdirs\u0259, t\u0259r\u0259fl\u0259r pul öhd\u0259liyini, \u0259g\u0259r bu, qanunla qada\u011fan edilm\u0259yibs\u0259, xarici valyutada da mü\u0259yy\u0259nl\u0259\u015fdir\u0259 bil\u0259rl\u0259r. Bu madd\u0259 t\u0259hlil olunark\u0259n n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r ki, kredit müqavil\u0259si pul öhd\u0259liyinin \u0259m\u0259l\u0259 g\u0259lm\u0259sinin \u0259saslar\u0131ndan biridir. Pul öhd\u0259liyi alq\u0131-satq\u0131, icar\u0259, podrat, xidm\u0259t v\u0259 dig\u0259r müqavil\u0259l\u0259r \u0259sas\u0131nda da \u0259m\u0259l\u0259 g\u0259l\u0259 bil\u0259r. H\u0259min müqavil\u0259l\u0259r üzr\u0259 pul öd\u0259ni\u015f vasit\u0259si kimi ç\u0131x\u0131\u015f edir v\u0259 onlar\u0131 t\u0259nziml\u0259y\u0259n Mülki M\u0259c\u0259ll\u0259nin normalar\u0131nda söhb\u0259t pulun m\u0259hz öd\u0259nilm\u0259sind\u0259n gedir.<\/p>\n

Alq\u0131-satq\u0131, icar\u0259, podrat v\u0259 s. pul öhd\u0259likl\u0259rind\u0259n f\u0259rqli olaraq, kredit v\u0259 ya \u0259man\u0259t müqavil\u0259l\u0259ri üzr\u0259 t\u0259qdim edilmi\u015f pul (manat v\u0259 ya xarici valyuta) öd\u0259ni\u015f vasit\u0259si kimi deyil, qaytar\u0131lmal\u0131 olan mülkiyy\u0259t kimi ç\u0131x\u0131\u015f edir. Ba\u015fqa sözl\u0259 kredit müqavil\u0259sind\u0259 pul n\u0259 verildiyi, n\u0259 d\u0259 qaytar\u0131ld\u0131\u011f\u0131 zaman öd\u0259ni\u015f vasit\u0259si funksiyas\u0131n\u0131 yerin\u0259 yetirmir, mülkiyy\u0259t kimi verilir v\u0259 mülkiyy\u0259t kimi geri qaytar\u0131l\u0131r. Bel\u0259 n\u0259tic\u0259 h\u0259mçinin bank qanunvericiliyinin t\u0259l\u0259bl\u0259rind\u0259n d\u0259 ir\u0259li g\u0259lir. Bel\u0259 ki, “Banklar haqq\u0131nda” Qanunun 1-ci madd\u0259sind\u0259 d\u0259 mü\u0259yy\u0259n olunur ki, banklar kreditl\u0259ri öz ad\u0131ndan v\u0259 öz hesab\u0131na verirl\u0259r. Bel\u0259likl\u0259, borcun predmeti kimi m\u0259hz pul özü ç\u0131x\u0131\u015f edir v\u0259 onun öd\u0259ni\u015f vasit\u0259si kimi istifad\u0259si anlam\u0131na g\u0259tirilm\u0259sini düzgün hesab etm\u0259k olmaz.
\nKonstitusiya M\u0259hk\u0259m\u0259sinin Plenumu hesab edir ki, Mülki M\u0259c\u0259ll\u0259nin   439.1-ci madd\u0259sinin “pul öhd\u0259liyi manatla ifad\u0259 edilm\u0259lidir” müdd\u0259as\u0131 \u0259qdin predmetini pulun özü t\u0259\u015fkil etdiyi hallara \u015famil olunmur v\u0259 bu madd\u0259 Konstitusiyan\u0131n 19-cu madd\u0259sinin III hiss\u0259sind\u0259 t\u0259sbit olunmu\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 öd\u0259ni\u015f vasit\u0259si kimi yaln\u0131z manat\u0131n i\u015fl\u0259dilm\u0259si müdd\u0259as\u0131n\u0131 inki\u015faf etdirir.<\/p>\n

(davam\u0131 var)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Mülki M\u0259c\u0259ll\u0259nin 136-c\u0131 madd\u0259sil\u0259 \u0259\u015fyalar\u0131n mülki dövriyy\u0259si t\u0259nziml\u0259nir  v\u0259 bildirilir ki, \u0259\u015fyalar dövriyy\u0259d\u0259n ç\u0131xar\u0131lmay\u0131bsa v\u0259 ya onlar\u0131n dövriyy\u0259si m\u0259hdudla\u015fd\u0131r\u0131lmay\u0131bsa, universal hüquq varisliyi qaydas\u0131nda (v\u0259r\u0259s\u0259lik, hüquqi \u015f\u0259xsin yenid\u0259n t\u0259\u015fkili) v\u0259 ya…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-72858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esas"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/72858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72858"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/72858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}