{"id":940,"date":"2025-01-22T03:54:39","date_gmt":"2025-01-21T23:54:39","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=940"},"modified":"2025-01-30T00:55:36","modified_gmt":"2025-01-29T20:55:36","slug":"ferdi-sahibkar-yoxsa-vetendas","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/ferdi-sahibkar-yoxsa-vetendas\/","title":{"rendered":"F\u0259rdi sahibkar yoxsa “sad\u0259 bir v\u0259t\u0259nda\u015f”?"},"content":{"rendered":"

G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sinin n\u0259qliyyat vasit\u0259sind\u0259n ir\u0259li g\u0259l\u0259n m\u00fclki m\u00fcbahis\u0259ni kommersiya m\u0259hk\u0259m\u0259sinin aidiyy\u0259tin\u0259 y\u00f6nl\u0259ndirm\u0259si, ard\u0131nca is\u0259 iddia\u00e7\u0131n\u0131n buna qar\u015f\u0131 \u015fikay\u0259t verm\u0259si n\u0259tic\u0259sind\u0259 i\u015f Ali M\u0259hk\u0259m\u0259y\u0259 q\u0259d\u0259r uzanm\u0131\u015fd\u0131r. N\u0259tic\u0259d\u0259, Ali M\u0259hk\u0259m\u0259nin Kommersiya, M\u00fclki v\u0259 \u0130nzibati Kollegiyalar\u0131ndan ibar\u0259t qar\u0131\u015f\u0131q t\u0259rkibi m\u00fcbahis\u0259nin nec\u0259 h\u0259ll edilm\u0259li oldu\u011funu h\u00fcquqi m\u00fcst\u0259vid\u0259 yenid\u0259n ara\u015fd\u0131rm\u0131\u015f v\u0259 m\u00fcvafiq q\u0259rar q\u0259bul etmi\u015fdir. A\u015fa\u011f\u0131da, bir h\u00fcquq\u015f\u00fcnas g\u00f6z\u00fc il\u0259 bu i\u015fin faktiki hallar\u0131, t\u0259r\u0259fl\u0259rin m\u00f6vqel\u0259ri v\u0259 Ali M\u0259hk\u0259m\u0259nin m\u0259s\u0259l\u0259y\u0259 dair tutdu\u011fu konkret m\u00f6vqe \u0259trafl\u0131 \u015f\u0259kild\u0259 izah edilmi\u015fdir.<\/p>\n\n\n\n

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\u0130\u015fin faktiki hallar\u0131<\/h3>\n\n\n\n
    \n
  1. \u0130ddia\u00e7\u0131n\u0131n t\u0259l\u0259bi<\/strong>
    \u0130ddia\u00e7\u0131 \u2013 m\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259t (MMC) cavabdeh \u2013 f\u0259rdi sahibkar (fiziki \u015f\u0259xs) qar\u015f\u0131 G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sin\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k, ona m\u0259xsus \u201cRAVON R3 SX\u201d markal\u0131, -PE-<\/strong>* d\u00f6vl\u0259t qeydiyyat ni\u015fanl\u0131 avtomobil\u0259 d\u0259ymi\u015f z\u0259r\u0259rin \u0259v\u0259zind\u0259 8103,8 manat\u0131n, h\u0259min n\u0259qliyyat vasit\u0259si il\u0259 t\u00f6r\u0259dilmi\u015f inzibati x\u0259talara g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f 389 manat c\u0259rim\u0259nin v\u0259 105 manat d\u00f6vl\u0259t r\u00fcsumunun MMC-y\u0259 qaytar\u0131lmas\u0131 bar\u0259d\u0259 q\u0259tnam\u0259 \u00e7\u0131xar\u0131lmas\u0131n\u0131 xahi\u015f etmi\u015fdir.<\/li>\n\n\n\n
  2. M\u00fcbahis\u0259nin tarixi<\/strong>\n
      \n
    • \u0130ddia\u00e7\u0131 v\u0259 cavabdeh aras\u0131nda \u201cAvtomobilin m\u00fcdd\u0259tli sat\u0131\u015f\u0131 \u00fczr\u0259 m\u00fcqavil\u0259\u201d ba\u011flanm\u0131\u015f, n\u0259qliyyat vasit\u0259si cavabdeh\u0259 t\u0259hvil verilmi\u015f, idar\u0259 edilm\u0259si \u00fc\u00e7\u00fcn cavabdeh\u0259 ayr\u0131ca etibarnam\u0259 t\u0259qdim olunmu\u015fdur.<\/li>\n\n\n\n
    • Cavabdeh \u0259vv\u0259lc\u0259 \u00f6hd\u0259likl\u0259rini icra etmi\u015f, sonradan icra ed\u0259 bilm\u0259diyi \u00fc\u00e7\u00fcn avtomobili MMC-y\u0259 geri qaytarm\u0131\u015fd\u0131r.<\/li>\n\n\n\n
    • Geri qaytar\u0131lm\u0131\u015f n\u0259qliyyat vasit\u0259sind\u0259 texniki q\u00fcsurlar a\u015fkar olunmu\u015f, MMC h\u0259min q\u00fcsurlarla ba\u011fl\u0131 akt t\u0259rtib ed\u0259r\u0259k avtomobil\u0259 \u00fcmumilikd\u0259 8103,8 manat m\u0259bl\u0259\u011find\u0259 z\u0259r\u0259rin vuruldu\u011funu iddia etmi\u015fdir.<\/li>\n\n\n\n
    • N\u0259qliyyat vasit\u0259sind\u0259n istifad\u0259 d\u00f6vr\u00fcnd\u0259 cavabdeh v\u0259 ya onun icaz\u0259si il\u0259 avtomobili idar\u0259 ed\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n yol h\u0259r\u0259k\u0259ti qaydalar\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259 389 manat c\u0259rim\u0259 yaranm\u0131\u015f, bu m\u0259bl\u0259\u011fi d\u0259 cavabdeh \u00f6d\u0259m\u0259diyind\u0259n n\u0259tic\u0259d\u0259 MMC \u00f6z hesab\u0131na \u00f6d\u0259m\u0259y\u0259 m\u0259cbur olmu\u015fdur.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Birinci instansiya m\u0259hk\u0259m\u0259sinin m\u00f6vqeyi<\/strong>
      G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259si 07 noyabr 2024-c\u00fc il tarixli q\u0259rardad\u0131 il\u0259 i\u015fi geri qaytarm\u0131\u015f v\u0259 iddia\u00e7\u0131ya t\u0259l\u0259bin kommersiya (iqtisadi) m\u0259hk\u0259m\u0259sin\u0259 aid oldu\u011fu bar\u0259d\u0259 izah vermi\u015fdir. Hakim qeyd etmi\u015fdir ki, cavabdeh vergi u\u00e7otunda olan f\u0259rdi sahibkard\u0131r v\u0259 f\u0259aliyy\u0259ti \u201c\u015f\u0259xsi ma\u015f\u0131nlar\u0131n s\u00fcr\u00fcc\u00fc il\u0259 icar\u0259si\u201d istiqam\u0259tin\u0259 aid oldu\u011fundan, t\u0259r\u0259fl\u0259r aras\u0131nda yaranm\u0131\u015f m\u00fcbahis\u0259nin m\u0259hz sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar oldu\u011funu q\u0259na\u0259tin\u0259 g\u0259lmi\u015fdir.<\/li>\n\n\n\n
    • \u0130ddia\u00e7\u0131n\u0131n \u015fikay\u0259ti<\/strong>\n
        \n
      • \u0130ddia\u00e7\u0131 q\u0259rardad\u0131n \u0259sass\u0131z oldu\u011funu, cavabdehin vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131nmas\u0131n\u0131n avtomatik olaraq m\u00fcbahis\u0259nin kommersiya m\u00fcbahis\u0259si hesab olunmas\u0131na s\u0259b\u0259b olmad\u0131\u011f\u0131n\u0131 bildirmi\u015fdir.<\/li>\n\n\n\n
      • \u0130ddia\u00e7\u0131 vur\u011fulam\u0131\u015fd\u0131r ki, cavabdeh avtomobili \u201csad\u0259 bir v\u0259t\u0259nda\u015f\u201d kimi alm\u0131\u015fd\u0131r, onun f\u0259rdi sahibkar olmas\u0131na dair m\u00fcqavil\u0259d\u0259 he\u00e7 bir ayr\u0131ca qeyd yoxdur, \u00f6d\u0259ni\u015f d\u0259 elektron qaim\u0259-faktura \u0259sas\u0131nda deyil, m\u0259hz adi m\u00fclki m\u00fcqavil\u0259 \u015f\u0259rtl\u0259ri il\u0259 h\u0259yata ke\u00e7irilmi\u015fdir.<\/li>\n\n\n\n
      • Bu \u0259saslarla o, m\u00fcbahis\u0259nin \u00fcmumi m\u0259hk\u0259m\u0259 icraat\u0131nda bax\u0131lmal\u0131 oldu\u011funu ir\u0259li s\u00fcrm\u00fc\u015fd\u00fcr.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • A\u015fa\u011f\u0131 instansiyan\u0131n yekun q\u0259rardad\u0131<\/strong>
        G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259si \u015fikay\u0259ti t\u0259min etm\u0259mi\u015f, i\u015fl\u0259 birlikd\u0259 \u015fikay\u0259ti Ali M\u0259hk\u0259m\u0259y\u0259 g\u00f6nd\u0259rmi\u015fdir. Hakim \u0259vv\u0259lki m\u00f6vqeyini qoruyub saxlam\u0131\u015fd\u0131r.<\/li>\n<\/ol>\n\n\n\n
        \n\n\n\n

        Ali M\u0259hk\u0259m\u0259d\u0259 bax\u0131\u015f v\u0259 izahlar<\/h3>\n\n\n\n

        Ali M\u0259hk\u0259m\u0259nin Kommersiya, M\u00fclki v\u0259 \u0130nzibati Kollegiyalar\u0131n\u0131n qar\u0131\u015f\u0131q t\u0259rkibi M\u00fclki Prosessual M\u0259c\u0259ll\u0259nin m\u00fcvafiq madd\u0259l\u0259rin\u0259 \u0259sas\u0259n, m\u0259hk\u0259m\u0259 aidiyy\u0259tin\u0259 dair m\u0259s\u0259l\u0259ni yaz\u0131l\u0131 icraat qaydas\u0131nda ara\u015fd\u0131rm\u0131\u015f v\u0259 n\u0259tic\u0259d\u0259 G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sinin q\u0259rardad\u0131n\u0131 l\u0259\u011fv ed\u0259r\u0259k, i\u015fi yenid\u0259n h\u0259min m\u0259hk\u0259m\u0259y\u0259 qaytarm\u0131\u015fd\u0131r.<\/p>\n\n\n\n

        Ali M\u0259hk\u0259m\u0259nin \u0259sas n\u0259tic\u0259l\u0259ri<\/h4>\n\n\n\n
          \n
        1. Aidiyy\u0259tin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan meyarlar<\/strong>\n
            \n
          • M\u00fclki Prosessual M\u0259c\u0259ll\u0259nin 24.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, m\u00fcbahis\u0259nin \u00fcmumi m\u0259hk\u0259m\u0259y\u0259 v\u0259 ya kommersiya m\u0259hk\u0259m\u0259sin\u0259 aid olmas\u0131 \u00fc\u00e7\u00fcn t\u0259r\u0259fl\u0259rin subyekt t\u0259rkibi, m\u00fcbahis\u0259nin predmeti v\u0259 h\u00fcquq m\u00fcnasib\u0259tl\u0259rinin xarakteri eyni zamanda n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r.<\/li>\n\n\n\n
          • Bu o dem\u0259kdir ki, m\u00fcbahis\u0259d\u0259 \u0259n az\u0131 iki qar\u015f\u0131 t\u0259r\u0259f sahibkarl\u0131q subyekti olmal\u0131 v\u0259 m\u00fcbahis\u0259 m\u0259hz onlar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata ke\u00e7irilm\u0259sind\u0259n (birg\u0259 v\u0259 ya ayr\u0131l\u0131qda) ir\u0259li g\u0259lm\u0259lidir.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
          • G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sinin yana\u015fmas\u0131n\u0131n natamam olmas\u0131<\/strong>\n
              \n
            • Birinci instansiya m\u0259hk\u0259m\u0259si yaln\u0131z cavabdehin vergi \u00f6d\u0259yicisi olmas\u0131 v\u0259 \u201c\u015f\u0259xsi ma\u015f\u0131nlar\u0131n s\u00fcr\u00fcc\u00fc il\u0259 icar\u0259si\u201d f\u0259aliyy\u0259tini formala\u015fd\u0131rd\u0131\u011f\u0131n\u0131 \u0259sas tutmu\u015fdur.<\/li>\n\n\n\n
            • Lakin m\u0259hk\u0259m\u0259 cavabdehin avtomobili m\u0259hz f\u0259rdi sahibkar qismind\u0259 al\u0131b-almad\u0131\u011f\u0131n\u0131, h\u0259min alq\u0131-satq\u0131n\u0131n (avtomobilin m\u00fcdd\u0259tli sat\u0131\u015f\u0131 \u00fczr\u0259 m\u00fcqavil\u0259nin) hans\u0131 m\u0259qs\u0259d da\u015f\u0131d\u0131\u011f\u0131n\u0131 d\u0259rind\u0259n ara\u015fd\u0131rmam\u0131\u015fd\u0131r.<\/li>\n\n\n\n
            • M\u00fcqavil\u0259d\u0259 t\u0259r\u0259fl\u0259rin sahibkarl\u0131q m\u0259qs\u0259dil\u0259 h\u0259r\u0259k\u0259t etm\u0259si v\u0259 ya \u015f\u0259xsi istehlak \u00fc\u00e7\u00fcn avtomobil al\u0131nmas\u0131n\u0131n ayr\u0131d edilm\u0259si m\u00fch\u00fcm m\u0259s\u0259l\u0259dir. \u018fg\u0259r cavabdeh avtomobili \u015f\u0259xsi istifad\u0259 \u00fc\u00e7\u00fcn \u0259ld\u0259 etmi\u015fdirs\u0259, bu m\u00fcnasib\u0259t kommersiya m\u00fcbahis\u0259si say\u0131lm\u0131r v\u0259 i\u015f\u0259 \u00fcmumi m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmal\u0131d\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
            • T\u0259krar ara\u015fd\u0131rma z\u0259rur\u0259ti<\/strong>\n
                \n
              • Ali M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, aidiyy\u0259t m\u0259s\u0259l\u0259si il\u0259 ba\u011fl\u0131 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131rma apar\u0131lmadan m\u00fcbahis\u0259nin kommersiya m\u0259hk\u0259m\u0259sind\u0259 bax\u0131lmal\u0131 olmas\u0131 bar\u0259d\u0259 q\u0259na\u0259t formala\u015fd\u0131rmaq d\u00fczg\u00fcn deyildir.<\/li>\n\n\n\n
              • M\u0259hk\u0259m\u0259 \u0259slind\u0259 iddia \u0259riz\u0259sinin m\u00fcmk\u00fcnl\u00fcy\u00fc m\u0259s\u0259l\u0259sini \u00e7\u0259ki\u015fm\u0259 prinsipin\u0259 riay\u0259t etm\u0259kl\u0259, t\u0259r\u0259fl\u0259ri dinl\u0259m\u0259kl\u0259 h\u0259ll etm\u0259li, kimin hans\u0131 m\u0259qs\u0259dl\u0259 bu alq\u0131-satq\u0131n\u0131 h\u0259yata ke\u00e7irdiyini ayd\u0131nla\u015fd\u0131rmal\u0131d\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
              • Q\u0259rar<\/strong>\n
                  \n
                • Ali M\u0259hk\u0259m\u0259 07 noyabr 2024-c\u00fc il tarixli q\u0259rardad\u0131 l\u0259\u011fv etmi\u015f v\u0259 i\u015fi yenid\u0259n G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sin\u0259 qaytarm\u0131\u015fd\u0131r.<\/li>\n\n\n\n
                • G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259si t\u0259r\u0259fl\u0259rin izahatlar\u0131n\u0131, s\u0259n\u0259dl\u0259ri ara\u015fd\u0131rmaqla avtomobilin al\u0131nmas\u0131 v\u0259 istifad\u0259si prosesinin sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 ba\u015f verib-verm\u0259diyini m\u00fc\u0259yy\u0259n etm\u0259lidir. Buna uy\u011fun n\u0259tic\u0259y\u0259 g\u0259ldikd\u0259n sonra is\u0259 aidiyy\u0259ti \u00fczr\u0259 i\u015fin \u00fcmumi v\u0259 ya kommersiya m\u0259hk\u0259m\u0259sin\u0259 m\u0259xsus oldu\u011funu d\u0259qiq \u015f\u0259kild\u0259 q\u0259rarla\u015fd\u0131rmal\u0131d\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n
                  \n\n\n\n

                  H\u00fcquqi qiym\u0259tl\u0259ndirm\u0259 v\u0259 praktiki \u0259h\u0259miyy\u0259t<\/h3>\n\n\n\n
                    \n
                  • Sahibkarl\u0131q f\u0259aliyy\u0259ti<\/strong>: Az\u0259rbaycan qanunvericiliyin\u0259 g\u00f6r\u0259, sahibkarl\u0131q f\u0259aliyy\u0259ti, \u0259sas m\u0259qs\u0259di g\u0259lir (m\u0259nf\u0259\u0259t) g\u00f6t\u00fcrm\u0259kd\u0259n ibar\u0259t olan, m\u00fcst\u0259qil v\u0259 risk \u0259sasl\u0131 f\u0259aliyy\u0259t n\u00f6v\u00fcd\u00fcr. H\u0259r bir halda f\u0259rdi sahibkar\u0131n V\u00d6EN-i olmas\u0131 yet\u0259rli deyil; \u0259sas \u015f\u0259rt odur ki, t\u0259r\u0259fl\u0259r aras\u0131nda yaranm\u0131\u015f m\u00fcbahis\u0259 m\u0259hz bu sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f olsun.<\/li>\n\n\n\n
                  • M\u00fcqavil\u0259nin m\u0259qs\u0259di<\/strong>: Avtomobilin alq\u0131-satq\u0131s\u0131 zaman\u0131 \u0259g\u0259r t\u0259r\u0259fl\u0259rd\u0259n biri avtomobili \u015f\u0259xsi, ail\u0259 v\u0259 ya istehlak m\u0259qs\u0259di il\u0259 \u0259ld\u0259 edirs\u0259, bu halda m\u00fcbahis\u0259 kommersiya xarakterli olmur. \u018fksin\u0259, h\u0259r iki t\u0259r\u0259fin d\u0259 m\u0259hz g\u0259lir \u0259ld\u0259 etm\u0259k niyy\u0259ti il\u0259 (m\u0259s\u0259l\u0259n, avtomobili taksi xidm\u0259ti, icar\u0259, komanda f\u0259aliyy\u0259ti v\u0259 s. \u00fc\u00e7\u00fcn) s\u00f6vd\u0259l\u0259\u015fm\u0259 aparmas\u0131 kommersiya m\u00fcbahis\u0259si kimi qiym\u0259tl\u0259ndiril\u0259 bil\u0259r.<\/li>\n\n\n\n
                  • M\u0259hk\u0259m\u0259 aidiyy\u0259tinin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259n edilm\u0259si<\/strong>: Konstitusiyan\u0131n 62-ci madd\u0259sin\u0259 uy\u011fun olaraq, h\u0259r k\u0259sin i\u015fin\u0259 qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmas\u0131 h\u00fcququ vard\u0131r. M\u0259hk\u0259m\u0259l\u0259r aras\u0131nda aidiyy\u0259tin \u0259sass\u0131z d\u0259yi\u015fdirilm\u0259si yolverilm\u0259zdir. Odur ki, m\u0259hk\u0259m\u0259 aidiyy\u0259tin\u0259 dair ara\u015fd\u0131rma h\u0259r iki t\u0259r\u0259fin faktiki olaraq hans\u0131 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olmas\u0131n\u0131 v\u0259 m\u00fcbahis\u0259nin hans\u0131 f\u0259aliyy\u0259t sah\u0259sind\u0259n qaynaqland\u0131\u011f\u0131n\u0131 q\u0259ti \u015f\u0259kild\u0259 ayd\u0131nla\u015fd\u0131rma\u011f\u0131 t\u0259l\u0259b edir.<\/li>\n<\/ul>\n\n\n\n
                    \n\n\n\n

                    N\u0259tic\u0259<\/h3>\n\n\n\n

                    Haz\u0131rk\u0131 i\u015f g\u00f6st\u0259rir ki, m\u0259hk\u0259m\u0259 aidiyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si t\u0259kc\u0259 t\u0259r\u0259fl\u0259rin vergi \u00f6d\u0259yicisi olub-olmamas\u0131 fakt\u0131na \u0259saslanmamal\u0131d\u0131r. M\u00fch\u00fcm olan m\u0259s\u0259l\u0259 m\u00fcbahis\u0259nin h\u0259m subyekt t\u0259rkibinin, h\u0259m d\u0259 predmeti v\u0259 xarakterinin sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 n\u0259 d\u0259r\u0259c\u0259d\u0259 ba\u011fl\u0131 olmas\u0131d\u0131r. Ali M\u0259hk\u0259m\u0259nin g\u0259ldiyi n\u0259tic\u0259y\u0259 g\u00f6r\u0259, t\u0259r\u0259fl\u0259r m\u00fcbahis\u0259nin ger\u00e7\u0259k m\u0259qs\u0259dini m\u0259hk\u0259m\u0259y\u0259 ayd\u0131n izah etm\u0259lidirl\u0259r ki, i\u015fin kommersiya v\u0259 ya \u00fcmumi m\u0259hk\u0259m\u0259 aidiyy\u0259tin\u0259 daxil olmas\u0131 bar\u0259d\u0259 d\u00fczg\u00fcn q\u0259rar q\u0259bul edilsin.<\/p>\n\n\n\n

                    Ali M\u0259hk\u0259m\u0259 birinci instansiya m\u0259hk\u0259m\u0259sinin verdiyi q\u0259rardad\u0131 l\u0259\u011fv etmi\u015f v\u0259 i\u015fi yenid\u0259n G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sin\u0259 qaytarm\u0131\u015fd\u0131r ki, m\u0259hk\u0259m\u0259 aidiyy\u0259tin\u0259 dair z\u0259ruri ara\u015fd\u0131rmalar apar\u0131ls\u0131n. Bu is\u0259 o dem\u0259kdir ki, indiki halda i\u015fin mahiyy\u0259ti \u00fczr\u0259 h\u0259ll h\u0259l\u0259 d\u0259 verilm\u0259mi\u015fdir. Yaln\u0131z ona hans\u0131 m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmal\u0131 oldu\u011fu d\u0259qiql\u0259\u015fdirildikd\u0259n sonra m\u00fclki m\u00fcbahis\u0259nin substansial (m\u0259bl\u0259\u011f, z\u0259r\u0259r, c\u0259rim\u0259 v\u0259 s.) t\u0259r\u0259fl\u0259ri \u0259traf\u0131nda proses davam ed\u0259c\u0259kdir.<\/p>\n\n\n\n

                    Bu q\u0259rar bir daha vur\u011fulam\u0131\u015fd\u0131r ki, m\u0259hk\u0259m\u0259 aidiyy\u0259ti \u00fczr\u0259 m\u00fcbahis\u0259l\u0259r h\u00fcquqi t\u0259hl\u00fck\u0259sizlik v\u0259 \u0259dal\u0259t m\u00fchakim\u0259si bax\u0131m\u0131ndan m\u00fch\u00fcm \u0259h\u0259miyy\u0259t da\u015f\u0131y\u0131r. H\u0259r k\u0259sin \u00f6z i\u015fin\u0259 aidiyy\u0259ti \u00fczr\u0259 ixtisasla\u015fm\u0131\u015f m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmas\u0131n\u0131 t\u0259min etm\u0259k, h\u00fcquqlar\u0131n daha effektiv \u015f\u0259kild\u0259 qorunmas\u0131na v\u0259 m\u00fcbahis\u0259l\u0259rin daha tez h\u0259ll olunmas\u0131na imkan yarad\u0131r.<\/p>\n\n\n\n

                    Bel\u0259likl\u0259, t\u0259r\u0259fl\u0259r yaln\u0131z vergi \u00f6d\u0259yicisi statusuna g\u00f6r\u0259 deyil, real olaraq m\u00fcbahis\u0259nin sahibi olduqlar\u0131 f\u0259aliyy\u0259tin xarakterin\u0259 \u0259sas\u0259n aidiyy\u0259ti m\u00fc\u0259yy\u0259n etdirm\u0259lidirl\u0259r. \u018fks halda, i\u015fin mahiyy\u0259tin\u0259 ke\u00e7ilm\u0259d\u0259n, uzun \u00e7\u0259ki\u015fm\u0259l\u0259r m\u0259hz bu prosessual m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259rh\u0259l\u0259sind\u0259 yubanmalarla \u00fczl\u0259\u015f\u0259c\u0259kdir.<\/em><\/p>\n\n\n\n

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

                    F\u0259rdi sahibkar yoxsa “sad\u0259 bir v\u0259t\u0259nda\u015f”?<\/p>","protected":false},"author":1,"featured_media":941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[48],"tags":[50,73,76],"class_list":["post-940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mulki-1","tag-mehkeme","tag-mulki","tag-vkil-prviz-mmmdov"],"yoast_head":"\nF\u0259rdi sahibkar yoxsa "sad\u0259 bir v\u0259t\u0259nda\u015f"? - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"G\u0259nc\u0259 \u015e\u0259h\u0259r M\u0259hk\u0259m\u0259sinin n\u0259qliyyat vasit\u0259sind\u0259n ir\u0259li g\u0259l\u0259n m\u00fclki m\u00fcbahis\u0259ni kommersiya m\u0259hk\u0259m\u0259sinin aidiyy\u0259tin\u0259 y\u00f6nl\u0259ndirm\u0259si, ard\u0131nca is\u0259 iddia\u00e7\u0131n\u0131n buna qar\u015f\u0131 \u015fikay\u0259t verm\u0259si n\u0259tic\u0259sind\u0259 i\u015f Ali M\u0259hk\u0259m\u0259y\u0259 q\u0259d\u0259r uzanm\u0131\u015fd\u0131r.\" \/>\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\/ferdi-sahibkar-yoxsa-vetendas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u0259rdi sahibkar yoxsa "sad\u0259 bir v\u0259t\u0259nda\u015f"? 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