{"id":179029,"date":"2023-08-08T16:28:35","date_gmt":"2023-08-08T12:28:35","guid":{"rendered":"http:\/\/hakimiyyet.info.az\/?p=179029"},"modified":"2023-08-08T16:29:33","modified_gmt":"2023-08-08T12:29:33","slug":"konstitusiya-m%c9%99hk%c9%99m%c9%99sind%c9%99n-ipoteka-il%c9%99-bagli-vacib-q%c9%99rar","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=179029","title":{"rendered":"Konstitusiya M\u0259hk\u0259m\u0259sind\u0259n ipoteka il\u0259 ba\u011fl\u0131 vacib Q\u018fRAR"},"content":{"rendered":"\n<p class=\"has-vivid-cyan-blue-color has-text-color has-medium-font-size\"><strong><em>F\u0259rhad Abdullayevin s\u0259drliyi il\u0259 Konstitusiya M\u0259hk\u0259m\u0259si Plenumunun n\u00f6vb\u0259ti iclas\u0131 ke\u00e7irilib. Hakimiyyet.info.az x\u0259b\u0259r verir ki, iclasda Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin m\u00fcraci\u0259ti \u0259sas\u0131nda Vergi M\u0259c\u0259ll\u0259sinin 197.1.3-c\u00fc madd\u0259sinin h\u0259min M\u0259c\u0259ll\u0259nin 3.11-ci, 13.2.17-ci v\u0259 114.2-ci madd\u0259l\u0259ri il\u0259 \u0259laq\u0259li \u015f\u0259kild\u0259 \u015f\u0259rh edilm\u0259sin\u0259 dair konstitusiya i\u015fin\u0259 bax\u0131l\u0131b.<\/em><\/strong><\/p>\n\n\n\n<p>Konstitusiya M\u0259hk\u0259m\u0259sinin Plenumu i\u015f \u00fczr\u0259 hakim C.Qaracayevin m\u0259ruz\u0259sini, maraql\u0131 subyektl\u0259r Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si v\u0259 Milli M\u0259clis Aparat\u0131n\u0131n m\u00fclahiz\u0259l\u0259rini, V\u0259kill\u0259r Kollegiyas\u0131n\u0131n, M\u0259rk\u0259zi Bank\u0131n, Az\u0259rbaycan Banklar Assosiasiyas\u0131n\u0131n, \u201cAccessBank\u201d Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259tinin m\u00fct\u0259x\u0259ssis m\u00fclahiz\u0259l\u0259rini, ekspert Bak\u0131 D\u00f6vl\u0259t Universitetinin H\u00fcquq fak\u00fclt\u0259sinin M\u00fclki proses v\u0259 kommersiya h\u00fcququ kafedras\u0131n\u0131n dosenti, h\u00fcquq \u00fczr\u0259 f\u0259ls\u0259f\u0259 doktoru A.Mirz\u0259yevan\u0131n r\u0259yini v\u0259 i\u015f materiallar\u0131n\u0131 ara\u015fd\u0131r\u0131b m\u00fczakir\u0259 ed\u0259r\u0259k q\u0259rar q\u0259bul edib.<\/p>\n\n\n\n<p>Q\u0259rarda deyilir ki, Vergi M\u0259c\u0259ll\u0259sinin 13.2.17-ci v\u0259 114.2-ci madd\u0259l\u0259rinin m\u0259nas\u0131na g\u00f6r\u0259, ipoteka saxlayan\u0131n m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan edildikd\u0259, ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f v\u0259 h\u0259min M\u0259c\u0259ll\u0259nin 114.2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n amortizasiya olunmayan maddi aktivl\u0259r\u0259 daxil edilm\u0259y\u0259n ipoteka predmeti olan \u0259mlak bu M\u0259c\u0259ll\u0259nin 197.1.3-c\u00fc madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n \u0259mlak vergisinin vergitutma obyektin\u0259 aiddir.<\/p>\n\n\n\n<p>Konstitusiya M\u0259hk\u0259m\u0259si Plenumunun bu Q\u0259rar\u0131n\u0131n t\u0259sviri-\u0259sasland\u0131r\u0131c\u0131 hiss\u0259sind\u0259 \u0259ks olunan h\u00fcquqi m\u00f6vqel\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla ipoteka saxlayan m\u00fc\u0259ssis\u0259nin m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan edildikd\u0259, ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f, lakin sahibkarl\u0131q v\u0259 ya qeyri-sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 ed\u0259 bilm\u0259diyi, qanunvericilikl\u0259 \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259li olan \u0259mlaklara m\u00fcnasib\u0259td\u0259 \u0259mlak vergisinin t\u0259tbiqi \u015f\u0259rtl\u0259ri v\u0259 qaydalar\u0131n\u0131n t\u0259nziml\u0259nm\u0259si Milli M\u0259clis\u0259 t\u00f6vsiy\u0259 olunsun.<\/p>\n\n\n\n<p>Q\u0259rar d\u0259rc edildiyi g\u00fcnd\u0259n q\u00fcvv\u0259y\u0259 minir, q\u0259tidir, he\u00e7 bir orqan v\u0259 ya \u015f\u0259xs t\u0259r\u0259find\u0259n l\u0259\u011fv oluna, d\u0259yi\u015fdiril\u0259, yaxud r\u0259smi t\u0259fsir edil\u0259 bilm\u0259z.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u0259rhad Abdullayevin s\u0259drliyi il\u0259 Konstitusiya M\u0259hk\u0259m\u0259si Plenumunun n\u00f6vb\u0259ti iclas\u0131 ke\u00e7irilib. Hakimiyyet.info.az x\u0259b\u0259r verir ki, iclasda Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin m\u00fcraci\u0259ti \u0259sas\u0131nda&hellip;<\/p>\n","protected":false},"author":2,"featured_media":178510,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,2,3,34,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/179029"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=179029"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/179029\/revisions"}],"predecessor-version":[{"id":179031,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/179029\/revisions\/179031"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/178510"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}