{"id":200911,"date":"2026-08-27T12:42:40","date_gmt":"2026-08-27T08:42:40","guid":{"rendered":"https:\/\/hakimiyyet.info.az\/?p=200911"},"modified":"2026-08-27T12:42:41","modified_gmt":"2026-08-27T08:42:41","slug":"podrat-muqavil%c9%99si-baglayark%c9%99n-bunlara-diqq%c9%99t-edin","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=200911","title":{"rendered":"Podrat m\u00fcqavil\u0259si ba\u011flayark\u0259n bunlara diqq\u0259t edin"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong><em>Ali M\u0259hk\u0259m\u0259nin Plenumu podrat m\u00fcqavil\u0259l\u0259rind\u0259n ir\u0259li g\u0259l\u0259n m\u00fcbahis\u0259l\u0259r \u00fczr\u0259 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sinin vahidliyini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 yeni q\u0259rar q\u0259bul edib.<\/em><\/strong><\/p>\n\n\n\n<p>Bu bar\u0259d\u0259&nbsp;<a href=\"https:\/\/azertag.az\/\" target=\"_blank\" rel=\"noreferrer noopener\">AZ\u018fRTAC<\/a>-a Ali M\u0259hk\u0259m\u0259d\u0259n m\u0259lumat verilib.<\/p>\n\n\n\n<p>Bildirilib ki, q\u0259rarda podrat m\u00fcqavil\u0259sinin h\u00fcquqi mahiyy\u0259ti, kommersiya subyektl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 podrat m\u00fcqavil\u0259sinin forma t\u0259l\u0259bl\u0259ri v\u0259 \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunun t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259m\u0259sinin m\u00fclki-h\u00fcquqi n\u0259tic\u0259l\u0259ri, m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin h\u00fcquqlar\u0131 v\u0259 \u00f6hd\u0259likl\u0259ri \u0259trafl\u0131 izah olunub. Bu h\u00fcquqi m\u00f6vqel\u0259r h\u0259m sahibkarlar, h\u0259m d\u00f6vl\u0259t qurumlar\u0131, h\u0259m d\u0259 v\u0259t\u0259nda\u015flar \u00fc\u00e7\u00fcn m\u00fcqavil\u0259 m\u00fcnasib\u0259tl\u0259rinin daha t\u0259hl\u00fck\u0259siz v\u0259 h\u00fcquqi bax\u0131mdan m\u00fc\u0259yy\u0259n \u015f\u0259kild\u0259 qurulmas\u0131na xidm\u0259t edir.<\/p>\n\n\n\n<p><strong>Podrat m\u00fcqavil\u0259si n\u0259dir?<\/strong><\/p>\n\n\n\n<p>Podrat m\u00fcqavil\u0259si podrat\u00e7\u0131n\u0131n m\u00fcqavil\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan i\u015fi icra etm\u0259k, sifari\u015f\u00e7inin is\u0259 bunun m\u00fcqabilind\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f haqq (muzd) \u00f6d\u0259m\u0259k \u00f6hd\u0259liyini n\u0259z\u0259rd\u0259 tutan m\u00fcqavil\u0259dir. Podrat m\u00fcqavil\u0259sinin predmetini podrat\u00e7\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n bir i\u015fin g\u00f6r\u00fclm\u0259si v\u0259 h\u0259min i\u015fin n\u0259tic\u0259sinin sifari\u015f\u00e7iy\u0259 t\u0259hvil verilm\u0259si t\u0259\u015fkil edir.<\/p>\n\n\n\n<p><strong>Podrat m\u00fcqavil\u0259si il\u0259 xidm\u0259t m\u00fcqavil\u0259sinin f\u0259rqi<\/strong><\/p>\n\n\n\n<p>Plenum q\u0259rar\u0131nda g\u00f6st\u0259rilir ki, podrat v\u0259 xidm\u0259t m\u00fcqavil\u0259l\u0259ri f\u0259rqli h\u00fcquqi n\u0259tic\u0259l\u0259r do\u011furan m\u00fcst\u0259qil m\u00fcqavil\u0259 n\u00f6vl\u0259ridir. T\u0259cr\u00fcb\u0259d\u0259 bu m\u00fcnasib\u0259tl\u0259rin qar\u0131\u015fd\u0131r\u0131lmas\u0131 t\u0259r\u0259fl\u0259rin h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rinin, m\u0259suliyy\u0259tinin v\u0259 t\u0259tbiq edilm\u0259li h\u00fcquq normalar\u0131n\u0131n yanl\u0131\u015f m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259sin\u0259 s\u0259b\u0259b ola bil\u0259r. Buna g\u00f6r\u0259 m\u00fcqavil\u0259nin h\u00fcquqi t\u0259bi\u0259ti yaln\u0131z onun ad\u0131na g\u00f6r\u0259 deyil, faktiki m\u0259zmunu, t\u0259r\u0259fl\u0259rin \u00f6hd\u0259likl\u0259rinin xarakteri v\u0259 \u0259ld\u0259 edilm\u0259li n\u0259tic\u0259nin mahiyy\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n olunmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Podrat m\u00fcqavil\u0259sind\u0259 \u0259sas m\u0259qs\u0259d g\u00f6zl\u0259 g\u00f6r\u00fcn\u0259n v\u0259 ya maddil\u0259\u015f\u0259 bil\u0259n (o c\u00fcml\u0259d\u0259n elektron formada t\u0259qdim olunan) konkret n\u0259tic\u0259nin \u0259ld\u0259 edilm\u0259sidir. M\u0259s\u0259l\u0259n, da\u015f\u0131nmaz \u0259mlak tikilir v\u0259 ya t\u0259mir olunur, yol \u00e7\u0259kilir, avadanl\u0131q qura\u015fd\u0131r\u0131l\u0131r, komp\u00fcter proqram\u0131 haz\u0131rlan\u0131r v\u0259 s. \u0130cra\u00e7\u0131n\u0131n m\u0259suliyy\u0259ti d\u0259 h\u0259min n\u0259tic\u0259nin keyfiyy\u0259ti il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n<p>Xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si is\u0259 maddil\u0259\u015f\u0259 bil\u0259n n\u0259tic\u0259 yaratmadan, sifari\u015f\u00e7iy\u0259 fayda v\u0259 ya k\u00f6m\u0259k g\u00f6st\u0259r\u0259n f\u0259aliyy\u0259tdir. Onun m\u0259qs\u0259dini h\u0259min f\u0259aliyy\u0259tin \u00f6z\u00fc t\u0259\u015fkil edir. M\u0259s\u0259l\u0259n, m\u00fchafiz\u0259 v\u0259 ya t\u0259mizlik xidm\u0259ti, h\u00fcquqi v\u0259 ya m\u00fchasibatl\u0131q xidm\u0259ti, t\u0259dris xidm\u0259ti v\u0259 s. Xidm\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xs konkret n\u0259tic\u0259nin \u0259ld\u0259 olunmas\u0131na z\u0259man\u0259t vermir. Onun m\u0259suliyy\u0259ti podrat m\u00fcnasib\u0259tl\u0259rind\u0259n f\u0259rqli olaraq n\u0259tic\u0259nin keyfiyy\u0259ti il\u0259 deyil, f\u0259aliyy\u0259tin \u00f6z\u00fcn\u00fcn laz\u0131mi qaydada v\u0259 vicdanla icras\u0131 il\u0259 ba\u011fl\u0131 olur.<\/p>\n\n\n\n<p><strong>Podrat m\u00fcqavil\u0259si hans\u0131 formada ba\u011flanmal\u0131d\u0131r?<\/strong><\/p>\n\n\n\n<p>M\u00fclki M\u0259c\u0259ll\u0259d\u0259 podrat m\u00fcqavil\u0259si \u00fc\u00e7\u00fcn x\u00fcsusi forma t\u0259l\u0259bi m\u00fc\u0259yy\u0259n edilm\u0259s\u0259 d\u0259, kommersiya f\u0259aliyy\u0259tinin qanunvericilik \u0259saslar\u0131 (Vergi M\u0259c\u0259ll\u0259si, \u015e\u0259h\u0259rsalma v\u0259 Tikinti M\u0259c\u0259ll\u0259si, \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Qanun v\u0259 s.) kommersiya subyektl\u0259ri aras\u0131nda bel\u0259 m\u00fcqavil\u0259l\u0259rin yaz\u0131l\u0131 formada ba\u011flanmas\u0131n\u0131 z\u0259ruri edir.<\/p>\n\n\n\n<p>Kommersiya m\u00fcnasib\u0259tl\u0259rinin sistemli, m\u00fcr\u0259kk\u0259b, g\u0259liry\u00f6n\u00fcml\u00fc, risk v\u0259 m\u0259suliyy\u0259t da\u015f\u0131yan xarakteri bu m\u00fcnasib\u0259tl\u0259r \u00fczr\u0259 daha y\u00fcks\u0259k s\u00fcbutetm\u0259 standart\u0131n\u0131 t\u0259l\u0259b edir. Yaz\u0131l\u0131 m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rin irad\u0259sinin d\u0259qiq, birm\u0259nal\u0131 v\u0259 ayd\u0131n ifad\u0259sini t\u0259min edir, h\u00fcquqi m\u00fc\u0259yy\u0259nliyi qoruyur v\u0259 h\u00fcquqdan sui-istifad\u0259 imkan\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131r. Bu bax\u0131mdan kommersiya subyektl\u0259ri aras\u0131nda olan m\u00fcnasib\u0259tl\u0259rd\u0259 podrat m\u00fcqavil\u0259si yaz\u0131l\u0131 formada ba\u011flanmal\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>\u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunun t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259m\u0259sinin m\u00fclki-h\u00fcquqi n\u0259tic\u0259l\u0259ri<\/strong><\/p>\n\n\n\n<p>Plenum q\u0259rar\u0131nda x\u00fcsusi olaraq vur\u011fulan\u0131r ki, d\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda qanunvericiliyin t\u0259tbiq edildiyi podrat i\u015fl\u0259ri \u00fczr\u0259 \u015fifahi m\u00fcqavil\u0259l\u0259rin ba\u011flanmas\u0131na yol verilmir.<\/p>\n\n\n\n<p>\u015eifahi formada v\u0259 ya \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunda m\u00fc\u0259yy\u0259n olunan qaydalara \u0259m\u0259l edilm\u0259d\u0259n yaz\u0131l\u0131 formada ba\u011flanan m\u00fcqavil\u0259 etibars\u0131zd\u0131r. H\u0259min formada ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rd\u0259n ir\u0259li g\u0259l\u0259n iddialar \u00fczr\u0259 \u0259qdin etibars\u0131zl\u0131\u011f\u0131n\u0131n n\u0259tic\u0259l\u0259rinin (y\u0259ni h\u0259r bir t\u0259r\u0259fin \u0259qd \u00fczr\u0259 ald\u0131qlar\u0131n\u0131n ham\u0131s\u0131n\u0131 dig\u0259r t\u0259r\u0259f\u0259 qaytarmal\u0131 olmas\u0131) t\u0259tbiq edilm\u0259si, habel\u0259 qanundan ir\u0259li g\u0259l\u0259n dig\u0259r h\u00fcquq m\u00fcnasib\u0259tl\u0259rinin (m\u0259s\u0259l\u0259n, \u0259sass\u0131z varlanma) yaranmas\u0131 bir qayda olaraq istisna edilir.<\/p>\n\n\n\n<p>Bel\u0259 ki, m\u00fclki qanunvericiliyin v\u0259zif\u0259l\u0259rind\u0259n birini m\u00fclki h\u00fcquq subyektl\u0259rinin h\u00fcquqlar\u0131n\u0131n v\u0259 qanuni m\u0259nafel\u0259rinin m\u00fcdafi\u0259si t\u0259\u015fkil edir. M\u00fclki M\u0259c\u0259ll\u0259nin \u0259qdin etibars\u0131zl\u0131\u011f\u0131n\u0131n n\u0259tic\u0259l\u0259rinin t\u0259tbiqi v\u0259 \u0259sass\u0131z varlanmaya dair qaydalar\u0131n m\u0259qs\u0259di d\u0259 m\u0259hz qanuni h\u00fcquq v\u0259 m\u0259nafel\u0259rin m\u00fcdafi\u0259sind\u0259n ibar\u0259tdir. Qanunvericiliyin t\u0259l\u0259bl\u0259rini bil\u0259r\u0259kd\u0259n pozaraq h\u00fcquq m\u00fcnasib\u0259tl\u0259rin\u0259 daxil olan \u015f\u0259xsl\u0259rin is\u0259 qanundan ir\u0259li g\u0259l\u0259n h\u00fcquq v\u0259 m\u0259nafel\u0259ri yaranm\u0131r. Bundan \u0259lav\u0259, \u0259qdin etibars\u0131zl\u0131\u011f\u0131n\u0131n n\u0259tic\u0259l\u0259rinin v\u0259 ya \u0259sass\u0131z varlanmaya dair qaydalar\u0131n t\u0259tbiq edilm\u0259si \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunun pozulmas\u0131na \u015f\u0259rait yarad\u0131r. \u00c7\u00fcnki bu halda h\u0259min m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 pul v\u0259saitl\u0259rinin \u00f6d\u0259nilm\u0259si faktiki t\u0259min edilm\u0259kl\u0259 onun yaln\u0131z h\u00fcquqi \u0259sas\u0131 d\u0259yi\u015fmi\u015f olur.<\/p>\n\n\n\n<p>Bu q\u0259bild\u0259n olan i\u015fl\u0259r\u0259 bax\u0131lark\u0259n, m\u00fcvafiq d\u00f6vl\u0259t orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259 cinay\u0259tin \u0259lam\u0259tl\u0259ri a\u015fkara \u00e7\u0131xarsa, M\u00fclki Prosessual M\u0259c\u0259ll\u0259nin 265.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n x\u00fcsusi q\u0259rardad da q\u0259bul edilm\u0259lidir.<\/p>\n\n\n\n<p>Bununla yana\u015f\u0131, Plenum istisna hallar\u0131 da n\u0259z\u0259rd\u0259 tutur. Bu q\u0259bild\u0259n olan i\u015fl\u0259r\u0259 bax\u0131lark\u0259n, podrat\u00e7\u0131lar\u0131n hans\u0131 sah\u0259d\u0259 v\u0259 ne\u00e7\u0259 m\u00fcdd\u0259t f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259l\u0259ri, \u0259vv\u0259ll\u0259r d\u00f6vl\u0259t orqanlar\u0131 il\u0259 m\u00fcqavil\u0259 m\u00fcnasib\u0259tl\u0259rind\u0259 olub-olmamalar\u0131, onlar\u0131n \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunun t\u0259l\u0259bl\u0259rind\u0259n m\u0259lumatl\u0131 olub-olmamalar\u0131 n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r. Bel\u0259 qiym\u0259tl\u0259ndirm\u0259 n\u0259tic\u0259sind\u0259 h\u0259min \u015f\u0259xsl\u0259rin m\u00fcqavil\u0259l\u0259rin qanunazidd olmas\u0131n\u0131 bilm\u0259dikl\u0259ri, bunu bilm\u0259y\u0259 imkanlar\u0131n\u0131n olmad\u0131qlar\u0131 v\u0259 bu bax\u0131mdan vicdanl\u0131 h\u0259r\u0259k\u0259t etm\u0259l\u0259ri m\u00fc\u0259yy\u0259n edildikd\u0259, h\u0259min i\u015fl\u0259r \u00fczr\u0259 \u00e7\u0259kilmi\u015f x\u0259rcl\u0259rin d\u0259y\u0259ri orta bazar qiym\u0259tl\u0259rin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259n edil\u0259r\u0259k, \u0259sass\u0131z varlanma qaydalar\u0131na uy\u011fun olaraq d\u00f6vl\u0259t orqanlar\u0131ndan tutulmal\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>T\u00f6vsiy\u0259<\/strong><\/p>\n\n\n\n<p>Podrat m\u00fcnasib\u0259tl\u0259rind\u0259 h\u00fcquqi riskl\u0259rin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131n\u0131n \u0259n etibarl\u0131 yolu m\u00fcqavil\u0259nin qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun t\u0259rtib edilm\u0259sidir. M\u00fcqavil\u0259 ba\u011flanark\u0259n pe\u015f\u0259kar h\u00fcquqi yard\u0131mdan istifad\u0259 olunmas\u0131 kommersiya riskl\u0259rini azaltmaqla yana\u015f\u0131, sonradan uzunm\u00fcdd\u0259tli m\u0259hk\u0259m\u0259 m\u00fcbahis\u0259l\u0259rinin v\u0259 \u0259lav\u0259 x\u0259rcl\u0259rin qar\u015f\u0131s\u0131n\u0131 ala bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ali M\u0259hk\u0259m\u0259nin Plenumu podrat m\u00fcqavil\u0259l\u0259rind\u0259n ir\u0259li g\u0259l\u0259n m\u00fcbahis\u0259l\u0259r \u00fczr\u0259 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sinin vahidliyini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 yeni q\u0259rar q\u0259bul edib. Bu&hellip;<\/p>\n","protected":false},"author":2,"featured_media":199041,"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":[23,47,2,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200911"}],"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=200911"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200911\/revisions"}],"predecessor-version":[{"id":200912,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/200911\/revisions\/200912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/199041"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=200911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=200911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=200911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}