{"id":925,"date":"2025-01-21T00:32:00","date_gmt":"2025-01-20T20:32:00","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=925"},"modified":"2025-01-30T01:01:35","modified_gmt":"2025-01-29T21:01:35","slug":"sahibkar-fealiyyetini-dayandirdiqda","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/sahibkar-fealiyyetini-dayandirdiqda\/","title":{"rendered":"Sahibkar f\u0259aliyy\u0259tini dayand\u0131rsa…"},"content":{"rendered":"

Sahibkar f\u0259aliyy\u0259tini dayand\u0131rsa da iddia kommersiya m\u0259hk\u0259m\u0259sin\u0259 verilm\u0259lidir<\/h2>\n\n\n\n

F\u0259rdi sahibkar vergi orqan\u0131nda r\u0259smi qaydada u\u00e7otdan \u00e7\u0131xar\u0131lmayana q\u0259d\u0259r sahibkarl\u0131q subyekti statusunu qoruyub saxlay\u0131r. Vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rmas\u0131 is\u0259 yaln\u0131z onun faktiki f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259diyini g\u00f6st\u0259rir, lakin h\u0259min \u015f\u0259xs vergi orqan\u0131nda u\u00e7otdan silinm\u0259diyi \u00fc\u00e7\u00fcn h\u00fcquqi c\u0259h\u0259td\u0259n sahibkar kimi tan\u0131nma\u011fa davam edir. Bu s\u0259b\u0259bd\u0259n, \u201cfa\u0259liyy\u0259ti m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131lan sahibkar da sahibkar say\u0131l\u0131r\u201d ifad\u0259si \u00f6z h\u00fcquqi \u0259sas\u0131n\u0131 m\u0259hz vergi v\u0259 m\u00fclki qanunvericiliyin m\u00fcvafiq normalar\u0131ndan g\u00f6t\u00fcr\u00fcr.<\/p>\n\n\n\n

M\u00fclki i\u015fl\u0259rd\u0259 m\u0259hk\u0259m\u0259 aidiyy\u0259ti, x\u00fcsusil\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti \u0259sas\u0131nda yaranan m\u00fcbahis\u0259l\u0259rin hansi m\u0259hk\u0259m\u0259 icraat\u0131na aid oldu\u011funu m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k, h\u0259m t\u0259r\u0259fl\u0259r, h\u0259m d\u0259 m\u0259hk\u0259m\u0259l\u0259r \u00fc\u00e7\u00fcn m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb edir. Son d\u00f6vrl\u0259rd\u0259 bu sah\u0259d\u0259 qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r \u00fcmumi m\u0259hk\u0259m\u0259l\u0259rl\u0259 kommersiya m\u0259hk\u0259m\u0259l\u0259ri aras\u0131nda s\u0259lahiyy\u0259t b\u00f6lg\u00fcs\u00fcn\u00fc yenid\u0259n formala\u015fd\u0131rm\u0131\u015fd\u0131r. X tarixd\u0259 Ali M\u0259hk\u0259m\u0259 h\u0259min m\u0259s\u0259l\u0259y\u0259 dair n\u00f6vb\u0259ti aktual q\u0259rar\u0131 q\u0259bul etmi\u015fdir.<\/p>\n\n\n\n

\u0130\u015fin faktiki hallar\u0131<\/h2>\n\n\n\n

M\u00fcbahis\u0259nin \u0259sas\u0131n\u0131 \u0130ddia\u00e7\u0131n\u0131n Cavabdeh\u0259 qar\u015f\u0131 \u201cpul t\u0259l\u0259bi\u201d t\u0259\u015fkil etmi\u015fdir. Bel\u0259 ki, \u0130ddia\u00e7\u0131 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k Cavabdehd\u0259n qalan 6970 manat borcun v\u0259 89,70 manat d\u00f6vl\u0259t r\u00fcsumunun \u00f6d\u0259nilm\u0259sini xahi\u015f etmi\u015fdir. \u0130ddia\u00e7\u0131 \u00f6z \u0259riz\u0259sind\u0259 g\u00f6st\u0259rmi\u015fdir ki, Cavabdeh ondan 2023-c\u00fc il \u0259rzind\u0259 bitki\u00e7ilik m\u0259qs\u0259di \u00fc\u00e7\u00fcn d\u0259rman v\u0259 g\u00fcbr\u0259 preparatlar\u0131 \u0259ld\u0259 etmi\u015f, borcun bir hiss\u0259sini \u00f6d\u0259s\u0259 d\u0259, yerd\u0259 qalan m\u0259bl\u0259\u011fi qaytarmam\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Birinci instansiya m\u0259hk\u0259m\u0259si \u2013 Siy\u0259z\u0259n Rayon M\u0259hk\u0259m\u0259si i\u015f\u0259 \u00fcmumi m\u0259hk\u0259m\u0259 aidiyy\u0259ti \u00fczr\u0259 bax\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259saslar g\u00f6rm\u0259diyi \u00fc\u00e7\u00fcn iddian\u0131 Sumqay\u0131t Kommersiya M\u0259hk\u0259m\u0259sin\u0259 g\u00f6nd\u0259rilm\u0259si bar\u0259d\u0259 q\u0259rardad q\u0259bul etmi\u015fdir. Hakim bel\u0259 n\u0259tic\u0259y\u0259 g\u0259lmi\u015fdir ki, h\u0259r iki t\u0259r\u0259f \u2013 h\u0259m sat\u0131c\u0131 (\u0130ddia\u00e7\u0131), h\u0259m d\u0259 al\u0131c\u0131 (Cavabdeh) \u2013 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011fuldur. \u0130ddia\u00e7\u0131n\u0131n \u0259sas f\u0259aliyy\u0259t n\u00f6v\u00fc g\u00fcbr\u0259l\u0259rin p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131, Cavabdehin is\u0259 iribuynuzlu mal-qaran\u0131n yeti\u015fdirilm\u0259si oldu\u011fu m\u00fc\u0259yy\u0259n edilmi\u015fdir. Q\u0259rardadda vur\u011fulanm\u0131\u015fd\u0131r ki, Cavabdehin V\u00d6EN-i passiv v\u0259ziyy\u0259td\u0259 olsa da, qanunvericiliy\u0259 uy\u011fun olaraq h\u0259l\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmam\u0131\u015fd\u0131r v\u0259 onun sahibkarl\u0131q f\u0259aliyy\u0259ti statusu davam edir. Bel\u0259likl\u0259, m\u0259hk\u0259m\u0259 m\u00fcbahis\u0259nin h\u0259r iki t\u0259r\u0259fin malik oldu\u011fu sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 yarand\u0131\u011f\u0131n\u0131 \u0259sas g\u00f6t\u00fcrm\u00fc\u015fd\u00fcr.<\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 bu q\u0259rardaddan naraz\u0131 qalm\u0131\u015f, m\u0259s\u0259l\u0259ni istehlak m\u00fcbahis\u0259si kimi d\u0259y\u0259rl\u0259ndir\u0259r\u0259k, i\u015f\u0259 \u00fcmumi m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmal\u0131 oldu\u011funu bildirmi\u015fdir. O, Cavabdehin \u015f\u0259xsi istehlak m\u0259qs\u0259di il\u0259 g\u00fcbr\u0259l\u0259ri ald\u0131\u011f\u0131n\u0131, m\u00fcbahis\u0259nin kommersiya f\u0259aliyy\u0259tind\u0259n qaynaqlanmad\u0131\u011f\u0131n\u0131, t\u0259r\u0259fl\u0259r aras\u0131nda klassik anlamda istehlak kredit m\u00fcqavil\u0259si ba\u011flanmad\u0131\u011f\u0131n\u0131 vur\u011fulam\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Lakin birinci instansiya m\u0259hk\u0259m\u0259si bu \u015fikay\u0259ti \u0259sasl\u0131 hesab etm\u0259mi\u015f v\u0259 i\u015fi ali instansiyaya g\u00f6nd\u0259rmi\u015fdir. Bel\u0259likl\u0259, 15 yanvar 2025-ci il tarixd\u0259 Ali M\u0259hk\u0259m\u0259 m\u00fcbahis\u0259ni yaz\u0131l\u0131 icraat qaydas\u0131nda ara\u015fd\u0131raraq yekun q\u0259rar\u0131n\u0131 q\u0259bul etmi\u015fdir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin m\u00f6vqeyi<\/h2>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin M\u00fclki, Kommersiya v\u0259 \u0130nzibati kollegiyalar\u0131n\u0131n hakiml\u0259rind\u0259n ibar\u0259t qar\u0131\u015f\u0131q t\u0259rkibi, ilk n\u00f6vb\u0259d\u0259, m\u00fcbahis\u0259nin maddi h\u00fcquq v\u0259 prosessual h\u00fcquq normalar\u0131 bax\u0131m\u0131ndan kommersiya m\u00fcbahis\u0259si olub-olmamas\u0131n\u0131 yoxlam\u0131\u015fd\u0131r. Q\u0259rarda \u201c\u0130\u015fl\u0259rin \u00fcmumi v\u0259 yaxud kommersiya m\u0259hk\u0259m\u0259l\u0259rin\u0259 aidiyy\u0259tinin m\u00fc\u0259yy\u0259n edilm\u0259si\u2026\u201d bar\u0259d\u0259 Plenum Q\u0259rar\u0131na istinad edilmi\u015fdir. H\u0259min Q\u0259rarda g\u00f6st\u0259rilmi\u015fdir ki, m\u0259hk\u0259m\u0259 aidiyy\u0259ti m\u00fc\u0259yy\u0259n edil\u0259rk\u0259n h\u0259m subyekt t\u0259rkibin\u0259 (t\u0259r\u0259fl\u0259rin sahibkarl\u0131q subyekti olub-olmamas\u0131na), h\u0259m d\u0259 m\u00fcbahis\u0259nin onun \u0259sas f\u0259aliyy\u0259t sferas\u0131ndan, y\u0259ni sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259n ir\u0259li g\u0259ldiyin\u0259 bax\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259 m\u00fc\u0259yy\u0259n etmi\u015fdir ki:<\/p>\n\n\n\n

    \n
  1. \u0130ddia\u00e7\u0131<\/strong> g\u00fcbr\u0259l\u0259rin p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 il\u0259 (V\u00d6EN-\u0259 malik fiziki \u015f\u0259xs) m\u0259\u015f\u011fuldur.<\/li>\n\n\n\n
  2. Cavabdeh<\/strong> is\u0259 iribuynuzlu heyvandarl\u0131q sah\u0259sind\u0259 (yen\u0259 V\u00d6EN-\u0259 malik fiziki \u015f\u0259xs) f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259k \u00fc\u00e7\u00fcn u\u00e7ota al\u0131nm\u0131\u015fd\u0131r.<\/li>\n\n\n\n
  3. M\u00fcbahis\u0259nin predmeti \u2013 borcun \u00f6d\u0259nilm\u0259si \u00f6hd\u0259liyi \u2013 m\u0259hz h\u0259r iki t\u0259r\u0259fin sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259li ba\u011flanm\u0131\u015f nisy\u0259 al\u011f\u0131-satq\u0131 m\u00fcqavil\u0259sind\u0259n qaynaqlanm\u0131\u015fd\u0131r. \u0130ddia\u00e7\u0131 sat\u0131\u015fla m\u0259nf\u0259\u0259t \u0259ld\u0259 etm\u0259y\u0259, Cavabdeh is\u0259 ald\u0131\u011f\u0131 d\u0259rman v\u0259 g\u00fcbr\u0259l\u0259ri \u00f6z t\u0259s\u0259rr\u00fcfat\u0131nda (pomidor sah\u0259sind\u0259) istehsal m\u0259qs\u0259di il\u0259 istifad\u0259 etm\u0259y\u0259 y\u00f6n\u0259lmi\u015fdir.<\/li>\n<\/ol>\n\n\n\n

    Bel\u0259likl\u0259, Ali M\u0259hk\u0259m\u0259 m\u00f6vqeyini ortaya qoyark\u0259n qeyd etmi\u015fdir ki, m\u00fcbahis\u0259, subyekt t\u0259rkibi v\u0259 h\u00fcquqi m\u00fcnasib\u0259tl\u0259rin xarakteri bax\u0131m\u0131ndan kommersiya xarakteri da\u015f\u0131y\u0131r, sad\u0259c\u0259 \u015f\u0259xsi istehlak n\u00f6qteyi-n\u0259z\u0259rind\u0259n yaranan bir m\u00fcbahis\u0259 deyildir. Qanunvericiliy\u0259 \u0259sas\u0259n, f\u0259rdi sahibkar\u0131n V\u00d6EN-i passivl\u0259\u015fs\u0259 bel\u0259, o, vergi u\u00e7otundan \u00e7\u0131xar\u0131lmad\u0131\u011f\u0131 m\u00fcdd\u0259tc\u0259 sahibkarl\u0131q statusunu qoruyub saxlay\u0131r. M\u0259hk\u0259m\u0259 h\u0259m\u00e7inin vur\u011fulam\u0131\u015fd\u0131r ki, hans\u0131sa m\u0259hsulun real olaraq \u015f\u0259xsi istehlakda istifad\u0259 edilib-edilm\u0259m\u0259si m\u0259s\u0259l\u0259si, \u0259g\u0259r t\u0259r\u0259fl\u0259r kommersiya subyekti kimi tan\u0131n\u0131rsa v\u0259 onlar\u0131n m\u00fcnasib\u0259ti biznes m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn formala\u015fm\u0131\u015fd\u0131rsa, m\u00fcbahis\u0259nin kommersiya m\u0259hk\u0259m\u0259sin\u0259 aidiyy\u0259tini d\u0259yi\u015fmir.<\/p>\n\n\n\n

    N\u0259tic\u0259d\u0259 Ali M\u0259hk\u0259m\u0259, birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rardad\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n saxlam\u0131\u015f v\u0259 \u015fikay\u0259ti \u0259sass\u0131z hesab etmi\u015fdir. Bu q\u0259rarla m\u00fcbahis\u0259nin Sumqay\u0131t Kommersiya M\u0259hk\u0259m\u0259sind\u0259 bax\u0131lmas\u0131 t\u0259sdiql\u0259nmi\u015fdir.<\/p>\n\n\n\n

    Q\u0131sa h\u00fcquqi n\u0259tic\u0259 v\u0259 praktiki \u0259h\u0259miyy\u0259t<\/h2>\n\n\n\n

    Ali M\u0259hk\u0259m\u0259nin s\u00f6z\u00fcged\u0259n q\u0259rar\u0131, sahibkarlar\u0131n m\u00fclki h\u00fcquq m\u00fcnasib\u0259tl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n m\u00fcbahis\u0259l\u0259rin hans\u0131 m\u0259hk\u0259m\u0259d\u0259 h\u0259ll edilm\u0259sin\u0259 dair bir s\u0131ra aktual h\u00fcquqi meyarlar\u0131 bir daha t\u0259sdiql\u0259mi\u015fdir. Hakim hey\u0259ti bir daha vur\u011fulam\u0131\u015fd\u0131r ki, m\u00fcbahis\u0259nin kommersiya m\u0259hk\u0259m\u0259sind\u0259 bax\u0131lmas\u0131 \u00fc\u00e7\u00fcn:<\/p>\n\n\n\n

      \n
    1. T\u0259r\u0259fl\u0259rd\u0259n \u0259n az\u0131 ikisinin<\/strong> (v\u0259 ya h\u0259r iki t\u0259r\u0259fin) sahibkarl\u0131q subyekti olmas\u0131;<\/li>\n\n\n\n
    2. M\u00fcbahis\u0259nin m\u0259hz bu sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259<\/strong> yaranmas\u0131 t\u0259l\u0259b olunur.<\/li>\n<\/ol>\n\n\n\n

      Bu i\u015f \u00fczr\u0259 q\u0259rar, t\u0259r\u0259fl\u0259rin V\u00d6EN-\u0259 malik olmas\u0131 v\u0259 m\u00fcbahis\u0259nin sahibkarl\u0131q m\u00fcnasib\u0259tl\u0259rin\u0259 \u0259saslanmas\u0131 s\u0259b\u0259bind\u0259n kommersiya m\u00fcbahis\u0259si kimi qiym\u0259tl\u0259ndirilmi\u015fdir.<\/p>\n\n\n\n

      Bu n\u00f6qteyi-n\u0259z\u0259rd\u0259n, f\u0259rdi sahibkar statusuna malik fiziki \u015f\u0259xsl\u0259rin i\u015fl\u0259rin\u0259 m\u0259hz kommersiya m\u0259hk\u0259m\u0259l\u0259rinin baxmas\u0131n\u0131n vacibliyi bir daha diqq\u0259t\u0259 \u00e7atd\u0131r\u0131lm\u0131\u015fd\u0131r. Praktikada \u00e7ox vaxt h\u0259r iki t\u0259r\u0259fin f\u0259rdi sahibkar statusu olub-olmamas\u0131n\u0131n ayd\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si s\u0259b\u0259bind\u0259n aidiyy\u0259tin d\u00fczg\u00fcn se\u00e7ilm\u0259sind\u0259 probleml\u0259r yaran\u0131r. Halbuki bu q\u0259rar g\u00f6st\u0259rir ki, m\u00fcbahis\u0259nin m\u0259zmunu v\u0259 t\u0259r\u0259fl\u0259rin h\u00fcquqi statusu i\u015fin harada h\u0259ll edil\u0259c\u0259yini m\u00fc\u0259yy\u0259n etm\u0259k \u00fc\u00e7\u00fcn h\u0259lledicidir.<\/p>\n\n\n\n

      Eyni zamanda q\u0259rarda, ist\u0259nil\u0259n sahibkarl\u0131q m\u00fcbahis\u0259sind\u0259 qar\u015f\u0131 t\u0259r\u0259fin V\u00d6EN-nin \u201cpassivl\u0259\u015fm\u0259si\u201dnin, y\u0259ni f\u0259aliyy\u0259tin m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131lmas\u0131n\u0131n h\u00fcquqi bax\u0131mdan f\u0259rdi sahibkar statusunun tam itirilm\u0259si dem\u0259k olmad\u0131\u011f\u0131 qeyd edilmi\u015fdir. Bu praktiki yana\u015fma, sahibkarlar\u0131n m\u00fcxt\u0259lif d\u00f6vrl\u0259rd\u0259 f\u0259aliyy\u0259tl\u0259rini m\u00fc\u0259yy\u0259n s\u0259b\u0259bl\u0259rd\u0259n dondurduqlar\u0131 hallarda, g\u0259l\u0259c\u0259kd\u0259 yarana bil\u0259c\u0259k h\u00fcquqi m\u00fcbahis\u0259l\u0259rin kommersiya m\u0259hk\u0259m\u0259l\u0259ri t\u0259r\u0259find\u0259n bax\u0131lmas\u0131n\u0131 t\u0259min edir.<\/p>\n\n\n\n

      N\u0259tic\u0259<\/h2>\n\n\n\n

      G\u00f6r\u00fcnd\u00fcy\u00fc kimi, Ali M\u0259hk\u0259m\u0259nin 15 yanvar 2025-ci il tarixli q\u0259rar\u0131 kommersiya m\u00fcbahis\u0259l\u0259rinin m\u0259hk\u0259m\u0259 aidiyy\u0259ti m\u0259s\u0259l\u0259l\u0259rini bir daha ayd\u0131nla\u015fd\u0131rm\u0131\u015fd\u0131r. Q\u0259rarda i\u015fin faktiki hallar\u0131 il\u0259 yana\u015f\u0131, qanunvericiliyin m\u00fcvafiq m\u00fcdd\u0259alar\u0131 geni\u015f \u015f\u0259kild\u0259 t\u0259hlil edilmi\u015f v\u0259 t\u0259tbiq edilmi\u015fdir. Bu q\u0259rar, sahibkarl\u0131q f\u0259aliyy\u0259ti \u0259sas\u0131nda yaranan m\u00fcbahis\u0259l\u0259rin, t\u0259r\u0259fl\u0259rd\u0259n h\u0259r hans\u0131 birinin f\u0259aliyy\u0259tinin m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131lmas\u0131ndan as\u0131l\u0131 olmayaraq, kommersiya m\u0259hk\u0259m\u0259l\u0259rind\u0259 bax\u0131lmal\u0131 oldu\u011fu mesaj\u0131n\u0131 ver\u0259r\u0259k m\u00fch\u00fcm presedent xarakteri da\u015f\u0131y\u0131r.<\/p>\n\n\n\n

      Bel\u0259likl\u0259, m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 m\u0259s\u0259l\u0259 h\u0259r iki t\u0259r\u0259fin sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259li olan m\u00fcnasib\u0259tl\u0259rin\u0259 dair m\u00fcbahis\u0259dirs\u0259, bu m\u00fcbahis\u0259nin kim t\u0259r\u0259find\u0259n v\u0259 hans\u0131 m\u0259qs\u0259dl\u0259 qald\u0131r\u0131lmas\u0131ndan as\u0131l\u0131 olmayaraq, kommersiya m\u0259hk\u0259m\u0259l\u0259rind\u0259 h\u0259ll edilm\u0259lidir. Q\u0259rar is\u0259 bir daha t\u0259sdiq edir ki, qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 riay\u0259t olunmas\u0131 il\u0259 m\u00fclki d\u00f6vriyy\u0259d\u0259 \u015f\u0259ffafl\u0131q v\u0259 effektiv h\u00fcquqi m\u00fcdafi\u0259 mexanizmi t\u0259min edilir.<\/p>\n\n\n\n

      <\/p>","protected":false},"excerpt":{"rendered":"

      Sahibkar f\u0259aliyy\u0259tini dayand\u0131rsa bel\u0259 ona qar\u015f\u0131 iddia kommersiya m\u0259hk\u0259m\u0259sin\u0259 verilm\u0259lidir<\/p>","protected":false},"author":1,"featured_media":926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[45],"tags":[94,93,76],"class_list":["post-925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kommersiya","tag-sahibkar","tag-sahibkar-felaiyyeti","tag-vkil-prviz-mmmdov"],"yoast_head":"\nSahibkar f\u0259aliyy\u0259tini dayand\u0131rsa... - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Sahibkar f\u0259aliyy\u0259tini dayand\u0131rsa da iddia kommersiya m\u0259hk\u0259m\u0259sin\u0259 verilm\u0259lidir\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/sahibkar-fealiyyetini-dayandirdiqda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sahibkar f\u0259aliyy\u0259tini dayand\u0131rsa... - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"F\u0259rdi sahibkar vergi orqan\u0131nda r\u0259smi qaydada u\u00e7otdan \u00e7\u0131xar\u0131lmayana q\u0259d\u0259r sahibkarl\u0131q subyekti statusunu qoruyub saxlay\u0131r. 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