{"id":981,"date":"2025-01-28T00:23:00","date_gmt":"2025-01-27T20:23:00","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=981"},"modified":"2025-04-18T14:28:29","modified_gmt":"2025-04-18T10:28:29","slug":"passiv-sahibkarliq-fealiyyetinin","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/passiv-sahibkarliq-fealiyyetinin\/","title":{"rendered":"Passiv sahibkarl\u0131q f\u0259aliyy\u0259tini&#8230;"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-passiv-sahibkarliq-f\u0259aliyy\u0259tinin-olmasi-kommersiya-m\u0259hk\u0259m\u0259sin\u0259-aidiyy\u0259ti-istisna-ed\u0259-bilm\u0259z\">Passiv sahibkarl\u0131q f\u0259aliyy\u0259tinin olmas\u0131 kommersiya m\u0259hk\u0259m\u0259sin\u0259 aidiyy\u0259ti istisna ed\u0259 bilm\u0259z<\/h2>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n Ali M\u0259hk\u0259m\u0259si bu yax\u0131nlarda sahibkarl\u0131q f\u0259aliyy\u0259ti kontekstind\u0259 yaranm\u0131\u015f pul m\u00fcbahis\u0259si \u00fczr\u0259 m\u00fch\u00fcm q\u0259rar q\u0259bul etmi\u015fdir. Q\u0259rar, t\u0259r\u0259fl\u0259rin fiziki \u015f\u0259xs olmalar\u0131na baxmayaraq onlar\u0131n faktiki olaraq sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmas\u0131, bununla da m\u0259s\u0259l\u0259nin m\u0259hz kommersiya m\u0259hk\u0259m\u0259sind\u0259 h\u0259ll edilm\u0259sinin z\u0259ruriliyi haqq\u0131nda ayd\u0131n h\u00fcquqi izahlar\u0131 ehtiva etmi\u015fdir. A\u015fa\u011f\u0131da q\u0259rar\u0131n ba\u015fverm\u0259 tarix\u00e7\u0259si, faktiki hallar v\u0259 Ali M\u0259hk\u0259m\u0259nin m\u00f6vqeyi il\u0259 \u0259trafl\u0131 tan\u0131\u015f ola bil\u0259rsiniz.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-isin-faktiki-hallari\">\u0130\u015fin faktiki hallar\u0131<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>T\u0259r\u0259fl\u0259r aras\u0131nda yaranm\u0131\u015f pul m\u00fcbahis\u0259si<\/strong><br>\u0130ddia\u00e7\u0131 Cavabdeh\u0259 qar\u015f\u0131 bitki\u00e7ilik m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn sat\u0131n ald\u0131\u011f\u0131 d\u0259rman v\u0259 g\u00fcbr\u0259 preparatlar\u0131na g\u00f6r\u0259 qalan 6970 manat pulun v\u0259 89,70 manat d\u00f6vl\u0259t r\u00fcsumunun t\u0259l\u0259b olunmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. \u0130ddia\u00e7\u0131 bildirmi\u015fdir ki, Cavabdeh 2023-c\u00fc ild\u0259 ondan pomidor sah\u0259sind\u0259 istifad\u0259 \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif d\u0259rman v\u0259 g\u00fcbr\u0259 vasit\u0259l\u0259ri alm\u0131\u015f, bunun m\u00fcqabilind\u0259 m\u00fc\u0259yy\u0259n hiss\u0259ni \u00f6d\u0259mi\u015f, qalan borcu is\u0259 \u00f6d\u0259m\u0259mi\u015fdir. Bu s\u0259b\u0259bd\u0259n iddia\u00e7\u0131 m\u0259hk\u0259m\u0259d\u0259n pul v\u0259 r\u00fcsum m\u0259bl\u0259\u011finin Cavabdehd\u0259n tutulub ona verilm\u0259si bar\u0259d\u0259 q\u0259tnam\u0259 \u00e7\u0131xar\u0131lmas\u0131n\u0131 xahi\u015f etmi\u015fdir.<\/li>\n\n\n\n<li><strong>Birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rardad\u0131<\/strong><br>Siy\u0259z\u0259n Rayon M\u0259hk\u0259m\u0259si (hakim B\u0259yl\u0259r \u018fl\u0259kb\u0259rov) m\u0259s\u0259l\u0259y\u0259 baxaraq <strong>9 dekabr 2024-c\u00fc il tarixli q\u0259rardad\u0131<\/strong> il\u0259 m\u00fclki i\u015fin m\u0259hk\u0259m\u0259 aidiyy\u0259ti \u00fczr\u0259 Sumqay\u0131t Kommersiya M\u0259hk\u0259m\u0259sin\u0259 verilm\u0259sin\u0259 q\u0259rar vermi\u015fdir. Birinci instansiya m\u0259hk\u0259m\u0259si \u0259sasland\u0131rm\u0131\u015fd\u0131r ki, h\u0259m \u0130ddia\u00e7\u0131, h\u0259m d\u0259 Cavabdeh vergi orqan\u0131nda f\u0259rdi sahibkar kimi qeydiyyatdan ke\u00e7mi\u015f \u015f\u0259xsl\u0259rdir v\u0259 h\u0259r ikisi m\u00fcvafiq sah\u0259d\u0259 \u2013 biri g\u00fcbr\u0259l\u0259rin p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131, dig\u0259ri is\u0259 iribuynuzlu mal-qaran\u0131n yeti\u015fdirilm\u0259si v\u0259 s\u00fcd istehsal\u0131 istiqam\u0259tind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011fuldur. M\u00fcbahis\u0259 m\u0259hz onlar\u0131n qanuni sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n qaynaqlanm\u0131\u015fd\u0131r.<\/li>\n\n\n\n<li><strong>\u015eikay\u0259t v\u0259 onun m\u0259zmunu<\/strong><br>\u0130ddia\u00e7\u0131 q\u0259rardaddan \u015fikay\u0259t ed\u0259r\u0259k i\u015fin \u0259slind\u0259 \u201csahibkarl\u0131q f\u0259aliyy\u0259ti\u201d kontekstind\u0259 deyil, \u201csat\u0131c\u0131\u2013istehlak\u00e7\u0131\u201d m\u00fcnasib\u0259tl\u0259ri m\u00fcst\u0259visind\u0259 ba\u015f verdiyini iddia etmi\u015fdir. O g\u00f6st\u0259rmi\u015fdir ki, Cavabdehin f\u0259aliyy\u0259ti passiv statusa malikdir v\u0259 m\u00fcbahis\u0259 istehlak krediti mahiyy\u0259ti da\u015f\u0131yan (fiziki \u015f\u0259xsin \u00f6z \u015f\u0259xsi ehtiyaclar\u0131 \u00fc\u00e7\u00fcn istifad\u0259 etdiyi) al\u011f\u0131-satq\u0131dan ir\u0259li g\u0259lmi\u015fdir. Buna \u0259sas\u0259n, iddia\u00e7\u0131 m\u00fcbahis\u0259nin \u00fcmumi m\u0259hk\u0259m\u0259d\u0259 bax\u0131lmal\u0131 oldu\u011funu m\u00fcdafi\u0259 etmi\u015fdir.<\/li>\n\n\n\n<li><strong>Birinci instansiya m\u0259hk\u0259m\u0259sinin m\u00f6vqeyinin d\u0259yi\u015fm\u0259z qalmas\u0131<\/strong><br>Siy\u0259z\u0259n Rayon M\u0259hk\u0259m\u0259si 13 dekabr 2024-c\u00fc il tarixd\u0259 \u00e7\u0131xard\u0131\u011f\u0131 yeni q\u0259rardadla \u015fikay\u0259ti t\u0259min etm\u0259mi\u015f v\u0259 i\u015fl\u0259 birlikd\u0259 Ali M\u0259hk\u0259m\u0259y\u0259 g\u00f6nd\u0259rmi\u015fdir.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ali-m\u0259hk\u0259m\u0259nin-movqeyi\">Ali M\u0259hk\u0259m\u0259nin m\u00f6vqeyi<\/h3>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 M\u00fclki, Kommersiya v\u0259 \u0130nzibati kollegiyalara daxil olan hakiml\u0259rin qar\u0131\u015f\u0131q t\u0259rkibind\u0259 m\u0259s\u0259l\u0259ni ara\u015fd\u0131rm\u0131\u015f v\u0259 bel\u0259 q\u0259na\u0259t\u0259 g\u0259lmi\u015fdir ki, m\u00fcbahis\u0259 h\u0259r iki t\u0259r\u0259fin sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 yaranm\u0131\u015fd\u0131r. Bu is\u0259 onu kommersiya m\u00fcbahis\u0259si kimi xarakteriz\u0259 edir v\u0259 aidiyy\u0259ti \u00fczr\u0259 kommersiya m\u0259hk\u0259m\u0259sind\u0259 bax\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sahibkarl\u0131q f\u0259aliyy\u0259ti meyar\u0131<\/strong><br>Q\u0259rarda vur\u011fulanm\u0131\u015fd\u0131r ki, <em>Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si<\/em>nin 13-c\u00fc madd\u0259si v\u0259 \u201cSahibkarl\u0131q f\u0259aliyy\u0259ti haqq\u0131nda\u201d Qanunun 1-ci madd\u0259si sahibkarl\u0131q f\u0259aliyy\u0259tini \u201c\u015f\u0259xsin m\u00fcst\u0259qil sur\u0259td\u0259 h\u0259yata ke\u00e7irdiyi, \u0259sas m\u0259qs\u0259di g\u0259lir g\u00f6t\u00fcrm\u0259k olan f\u0259aliyy\u0259t\u201d kimi m\u00fc\u0259yy\u0259n edir. \u201cElektron M\u0259hk\u0259m\u0259\u201d Sistemind\u0259n \u0259ld\u0259 edil\u0259n m\u0259lumatlara \u0259sas\u0259n, \u0130ddia\u00e7\u0131 g\u00fcbr\u0259l\u0259rin p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131, Cavabdeh is\u0259 iribuynuzlu mal-qaran\u0131n yeti\u015fdirilm\u0259si v\u0259 s\u00fcd istehsal\u0131 sah\u0259sind\u0259 V\u00d6EN-l\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259kd\u0259dir. H\u0259r\u00e7\u0259nd Cavabdehin f\u0259aliyy\u0259ti m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131lm\u0131\u015f ola bil\u0259r, lakin qanunvericiliy\u0259 g\u00f6r\u0259, bu, onun f\u0259rdi sahibkar statusunu avtomatik sur\u0259td\u0259 aradan qald\u0131rm\u0131r.<\/li>\n\n\n\n<li><strong>H\u00fcquq m\u00fcnasib\u0259tl\u0259rinin xarakteri<\/strong><br>Ali M\u0259hk\u0259m\u0259 diqq\u0259ti kommersiya m\u00fcbahis\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn <em>M\u00fclki Prosessual M\u0259c\u0259ll\u0259<\/em>nin 25, 26, 24.2-ci madd\u0259l\u0259rinin v\u0259 Ali M\u0259hk\u0259m\u0259 Plenumunun m\u00fcvafiq Q\u0259rar\u0131n\u0131n t\u0259l\u0259bl\u0259rin\u0259 y\u00f6n\u0259ltmi\u015fdir. Burada m\u00fcbahis\u0259nin <em>predmeti<\/em> v\u0259 <em>subyekt t\u0259rkibinin<\/em> sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n ir\u0259li g\u0259lib-g\u0259lm\u0259diyi \u0259sas meyar kimi \u00e7\u0131x\u0131\u015f edir. M\u00fc\u0259yy\u0259n edilmi\u015fdir ki, \u0259sas t\u0259l\u0259b t\u0259r\u0259fl\u0259rd\u0259n \u0259n az\u0131 ikisinin h\u0259yata ke\u00e7irdiyi sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n do\u011fmal\u0131d\u0131r. Haz\u0131rk\u0131 i\u015fd\u0259 h\u0259r iki t\u0259r\u0259fin (sat\u0131c\u0131 v\u0259 al\u0131c\u0131) f\u0259aliyy\u0259ti m\u0259hz sahibkarl\u0131q subyektl\u0259ri kimi h\u0259yata ke\u00e7irilmi\u015fdir v\u0259 d\u0259rman\u2013g\u00fcbr\u0259 preparatlar\u0131n\u0131n sat\u0131\u015f-al\u0131\u015f\u0131 kommersiya m\u0259qs\u0259dil\u0259 ba\u015f vermi\u015fdir.<\/li>\n\n\n\n<li><strong>Cavabdehin istehlak\u00e7\u0131 olmad\u0131\u011f\u0131 q\u0259na\u0259ti<\/strong><br>\u0130ddia\u00e7\u0131n\u0131n \u201cCavabdeh istehlak\u00e7\u0131 kimi \u015f\u0259xsi m\u0259qs\u0259d \u00fc\u00e7\u00fcn al\u0131b \u00f6d\u0259ni\u015f etm\u0259mi\u015fdir\u201d iddias\u0131 Ali M\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n q\u0259bul edilm\u0259mi\u015fdir. Q\u0259rarda qeyd edilmi\u015fdir ki, Cavabdeh f\u0259rdi sahibkarl\u0131q m\u0259qs\u0259dil\u0259 qeydiyyatdan \u00e7\u0131xar\u0131lmay\u0131b, yaln\u0131z f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rd\u0131\u011f\u0131 \u00fc\u00e7\u00fcn onun tamamil\u0259 istehlak\u00e7\u0131 statusunda \u00e7\u0131x\u0131\u015f etm\u0259si m\u00fcmk\u00fcn deyildir. \u00dcst\u0259lik, al\u0131nm\u0131\u015f d\u0259rman v\u0259 g\u00fcbr\u0259 preparatlar\u0131n\u0131n k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 sah\u0259sind\u0259 \u2013 pomidor istehsal\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmas\u0131 kommersiya m\u0259qs\u0259di ehtimal\u0131n\u0131 g\u00fccl\u0259ndirir.<\/li>\n\n\n\n<li><strong>N\u0259tic\u0259 v\u0259 h\u00fcquqi qiym\u0259t<\/strong><br>Ali M\u0259hk\u0259m\u0259 yekun olaraq Siy\u0259z\u0259n Rayon M\u0259hk\u0259m\u0259sinin m\u00fclki i\u015fin m\u0259hk\u0259m\u0259 aidiyy\u0259ti \u00fczr\u0259 Sumqay\u0131t Kommersiya M\u0259hk\u0259m\u0259sin\u0259 g\u00f6nd\u0259rilm\u0259si bar\u0259d\u0259 q\u0259rardad\u0131n\u0131 d\u00fczg\u00fcn v\u0259 \u0259sasl\u0131 hesab etmi\u015fdir. \u0130ddia\u00e7\u0131n\u0131n \u015fikay\u0259ti t\u0259min edilm\u0259mi\u015f, birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rardad\u0131 d\u0259yi\u015fdirilm\u0259d\u0259n saxlan\u0131lm\u0131\u015fd\u0131r. Ali M\u0259hk\u0259m\u0259 vur\u011fulam\u0131\u015fd\u0131r ki, \u201ci\u015fin aidiyy\u0259ti haqq\u0131nda m\u0259s\u0259l\u0259\u201d yaln\u0131z t\u0259r\u0259fl\u0259rin subyekt t\u0259rkibi deyil, h\u0259m\u00e7inin m\u00fcbahis\u0259nin predmetinin sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 olub-olmamas\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla h\u0259ll edilir. Bu i\u015fd\u0259 is\u0259 h\u0259r iki meyar\u0131n (t\u0259r\u0259fl\u0259rin sahibkarl\u0131q subyekti olmas\u0131 v\u0259 m\u00fcbahis\u0259nin m\u0259hz onlar\u0131n kommersiya m\u0259qs\u0259dli f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 yaranmas\u0131) m\u00f6vcudlu\u011fu s\u0259b\u0259bind\u0259n m\u00fcbahis\u0259 kommersiya m\u0259hk\u0259m\u0259l\u0259rin\u0259 m\u0259xsusdur.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-n\u0259tic\u0259-v\u0259-praktiki-\u0259h\u0259miyy\u0259t\">N\u0259tic\u0259 v\u0259 praktiki \u0259h\u0259miyy\u0259t<\/h3>\n\n\n\n<p>Bu q\u0259rar m\u00fclki v\u0259 kommersiya m\u0259hk\u0259m\u0259l\u0259rinin aidiyy\u0259ti aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r bax\u0131m\u0131ndan m\u00fch\u00fcm presedent xarakteri da\u015f\u0131y\u0131r. Q\u0259rar\u0131n m\u0259\u011fzind\u0259n g\u00f6r\u00fcn\u00fcr ki, f\u0259rdi sahibkar\u0131n yaln\u0131z \u201cpassiv\u201d f\u0259aliyy\u0259t statusuna malik olmas\u0131 v\u0259 ya f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rmas\u0131, onu avtomatik istehlak\u00e7\u0131ya \u00e7evirmir. \u018fsas n\u0259z\u0259r\u0259 al\u0131nmal\u0131 olan budur ki, m\u00fcbahis\u0259 sahibkarl\u0131q m\u0259qs\u0259di \u00fc\u00e7\u00fcn yaranm\u0131\u015f h\u00fcquq m\u00fcnasib\u0259tl\u0259rind\u0259n do\u011fmu\u015fdurmu? \u018fg\u0259r iki t\u0259r\u0259f aras\u0131nda m\u00fcqavil\u0259 (v\u0259 ya dig\u0259r h\u00fcquqi m\u00fcnasib\u0259t) onlar\u0131n h\u0259r ikisinin kommersiya m\u0259qs\u0259dl\u0259rini ehtiva edirs\u0259, bu m\u00fcbahis\u0259 kommersiya m\u00fcbahis\u0259si hesab edilir v\u0259 aidiyy\u0259ti \u00fczr\u0259 kommersiya m\u0259hk\u0259m\u0259sin\u0259 verilm\u0259lidir.<\/p>\n\n\n\n<p>Buna g\u00f6r\u0259, h\u00fcquqi m\u00fcst\u0259vid\u0259 bu q\u0259rar\u0131n praktik \u0259h\u0259miyy\u0259ti b\u00f6y\u00fckd\u00fcr. H\u0259m f\u0259rdi sahibkarlar, h\u0259m d\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r, ba\u011flad\u0131qlar\u0131 m\u00fcqavil\u0259l\u0259rin formala\u015fmas\u0131nda, t\u0259r\u0259fda\u015f\u0131n h\u00fcquqi statusunun d\u0259y\u0259rl\u0259ndirilm\u0259sind\u0259 v\u0259 m\u00fcbahis\u0259 yaranaca\u011f\u0131 halda hans\u0131 m\u0259hk\u0259m\u0259y\u0259 \u00fcz tutacaqlar\u0131n\u0131 \u00f6nc\u0259d\u0259n proqnozla\u015fd\u0131rmada bu q\u0259rardan \u00e7\u0131xan n\u0259tic\u0259l\u0259ri n\u0259z\u0259r\u0259 almal\u0131d\u0131rlar.<\/p>\n\n\n\n<p><strong>Q\u0259rardan \u00e7\u0131xan n\u0259tic\u0259l\u0259r:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u018fg\u0259r m\u00fcbahis\u0259 ist\u0259r h\u00fcquqi, ist\u0259rs\u0259 d\u0259 fiziki \u015f\u0259xsl\u0259r aras\u0131nda ba\u015f verib v\u0259 onlar\u0131n h\u0259r ikisinin sahibkarl\u0131q f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 formala\u015f\u0131bsa, i\u015f \u00fcmumi m\u0259hk\u0259m\u0259nin deyil, kommersiya m\u0259hk\u0259m\u0259sinin aidiyy\u0259tin\u0259 daxildir.<\/li>\n\n\n\n<li>F\u0259rdi sahibkar\u0131n m\u00fcv\u0259qq\u0259ti dayand\u0131rma statusunun m\u00f6vcudlu\u011fu, \u0259g\u0259r o, vergi u\u00e7otundan tam \u00e7\u0131xar\u0131lmay\u0131bsa, kommersiya m\u0259hk\u0259m\u0259sinin aidiyy\u0259t qaydas\u0131n\u0131 istisna etmir.<\/li>\n\n\n\n<li>\u0130stehlak\u00e7\u0131 kimi qorunma reall\u0131qda yaln\u0131z t\u0259r\u0259fin \u015f\u0259xsi istehlak m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn m\u00fcqavil\u0259 ba\u011flamas\u0131 hallar\u0131nda m\u00fcmk\u00fcnd\u00fcr. M\u00fcbahis\u0259nin \u0259sasl\u0131 \u015f\u0259kild\u0259 sahibkarl\u0131q m\u0259qs\u0259di da\u015f\u0131d\u0131\u011f\u0131 s\u00fcbuta yet\u0259rli olduqda, m\u0259hk\u0259m\u0259 onun kommersiya m\u00fcbahis\u0259si oldu\u011funa q\u0259rar verir.<\/li>\n<\/ul>\n\n\n\n<p>Bel\u0259likl\u0259, Ali M\u0259hk\u0259m\u0259nin 15 yanvar 2025-ci il tarixli q\u0259rar\u0131 m\u00fcbahis\u0259nin kommersiya mahiyy\u0259tini ayd\u0131n d\u0259lill\u0259rl\u0259 ortaya qoymu\u015f v\u0259 birinci instansiya m\u0259hk\u0259m\u0259sinin i\u015fin bax\u0131lmas\u0131 \u00fc\u00e7\u00fcn Sumqay\u0131t Kommersiya M\u0259hk\u0259m\u0259sin\u0259 g\u00f6nd\u0259rilm\u0259si bar\u0259d\u0259 q\u0259rardad\u0131n\u0131 q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r. Bu is\u0259 o dem\u0259kdir ki, proses yekun olaraq sahibkarl\u0131q subyektl\u0259ri aras\u0131ndak\u0131 borc m\u00fcbahis\u0259sinin kommersiya m\u0259hk\u0259m\u0259sind\u0259 \u00f6z h\u0259llini tapmas\u0131 h\u00fcquqi c\u0259h\u0259td\u0259n daha do\u011fru v\u0259 qanunauy\u011fun yana\u015fmad\u0131r.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Passiv sahibkarl\u0131q f\u0259aliyy\u0259tinin olmas\u0131 kommersiya m\u0259hk\u0259m\u0259sin\u0259 aidiyy\u0259ti istisna ed\u0259 bilm\u0259z Az\u0259rbaycan Respublikas\u0131n\u0131n Ali M\u0259hk\u0259m\u0259si bu yax\u0131nlarda sahibkarl\u0131q f\u0259aliyy\u0259ti kontekstind\u0259 yaranm\u0131\u015f pul m\u00fcbahis\u0259si \u00fczr\u0259 m\u00fch\u00fcm q\u0259rar q\u0259bul etmi\u015fdir. Q\u0259rar, t\u0259r\u0259fl\u0259rin fiziki \u015f\u0259xs olmalar\u0131na baxmayaraq onlar\u0131n faktiki olaraq sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmas\u0131, bununla da m\u0259s\u0259l\u0259nin m\u0259hz kommersiya m\u0259hk\u0259m\u0259sind\u0259 h\u0259ll edilm\u0259sinin z\u0259ruriliyi haqq\u0131nda ayd\u0131n h\u00fcquqi izahlar\u0131 ehtiva [&hellip;]<\/p>","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[45],"tags":[],"class_list":["post-981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kommersiya"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Passiv sahibkarl\u0131q f\u0259aliyy\u0259tini... - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Passiv sahibkarl\u0131q f\u0259aliyy\u0259tinin olmas\u0131 kommersiya m\u0259hk\u0259m\u0259sin\u0259 aidiyy\u0259ti istisna ed\u0259 bilm\u0259z\" \/>\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\/passiv-sahibkarliq-fealiyyetinin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Passiv sahibkarl\u0131q f\u0259aliyy\u0259tini... - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"Az\u0259rbaycan Respublikas\u0131n\u0131n Ali M\u0259hk\u0259m\u0259si bu yax\u0131nlarda sahibkarl\u0131q f\u0259aliyy\u0259ti kontekstind\u0259 yaranm\u0131\u015f pul m\u00fcbahis\u0259si \u00fczr\u0259 m\u00fch\u00fcm q\u0259rar q\u0259bul etmi\u015fdir. 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