{"id":984,"date":"2025-01-28T04:35:00","date_gmt":"2025-01-28T00:35:00","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=984"},"modified":"2025-04-18T14:28:24","modified_gmt":"2025-04-18T10:28:24","slug":"lizinqde-yararsiz-hala-dusen-emlak","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/lizinqde-yararsiz-hala-dusen-emlak\/","title":{"rendered":"Lizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlak"},"content":{"rendered":"

Lizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlakla ba\u011fl\u0131 z\u0259r\u0259r t\u0259l\u0259bi \u00fc\u00e7\u00fcn m\u00fcdd\u0259t 6 ay\u0131 ke\u00e7m\u0259m\u0259lidir<\/h2>\n\n\n\n

Lizinq h\u00fcquq m\u00fcnasib\u0259tl\u0259ri x\u00fcsusil\u0259 kommersiya f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan t\u0259r\u0259fl\u0259r aras\u0131nda geni\u015f yay\u0131lm\u0131\u015f m\u00fcqavil\u0259 n\u00f6vl\u0259rind\u0259ndir. Son ill\u0259r m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 lizinq m\u00fcqavil\u0259l\u0259rind\u0259n ir\u0259li g\u0259l\u0259n m\u00fcbahis\u0259l\u0259r daha da aktualla\u015fm\u0131\u015fd\u0131r. A\u015fa\u011f\u0131da t\u0259qdim olunan i\u015f is\u0259 uzunm\u00fcdd\u0259tli m\u0259hk\u0259m\u0259 prosesl\u0259rini \u0259hat\u0259 etmi\u015f, sonda Ali M\u0259hk\u0259m\u0259nin Kommersiya Kollegiyas\u0131n\u0131n kassasiya instansiyas\u0131nda yekun q\u0259rar\u0131 il\u0259 n\u0259tic\u0259l\u0259nmi\u015fdir.<\/p>\n\n\n\n

\u0130\u015fin Faktiki Hallar\u0131<\/h3>\n\n\n\n
    \n
  1. Lizinq m\u00fcqavil\u0259l\u0259ri<\/strong>
    Cavabdeh (bundan sonra \u2013 \u201cMMC\u201d) il\u0259 \u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312 aras\u0131nda 2012-2013-c\u00fc ill\u0259rd\u0259 m\u00fcxt\u0259lif tarixli daxili maliyy\u0259 lizinqi m\u00fcqavil\u0259l\u0259ri ba\u011flanm\u0131\u015fd\u0131r. M\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n, MMC lizinq predmetl\u0259ri olan y\u00fck avtomobill\u0259rini (SHACMAN v\u0259 HOWO markal\u0131) m\u00fclkiyy\u0259t h\u00fcququna sahib olmaqla, \u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312-nin istifad\u0259sin\u0259 vermi\u015fdir. T\u0259r\u0259fl\u0259r lizinq obyektl\u0259rinin taml\u0131\u011f\u0131n\u0131n qorunmas\u0131, istifad\u0259sin\u0259 dair m\u0259suliyy\u0259t m\u0259s\u0259l\u0259l\u0259rini m\u00fcqavil\u0259d\u0259 t\u0259sbit etmi\u015fl\u0259r.<\/li>\n\n\n\n
  2. M\u00fcqavil\u0259 \u00f6hd\u0259likl\u0259rinin icras\u0131 v\u0259 borclar<\/strong>
    N\u00f6vb\u0259ti d\u00f6vrl\u0259rd\u0259 lizinq alanlar\u0131n \u00f6d\u0259ni\u015fl\u0259rind\u0259 gecikm\u0259l\u0259r yaranm\u0131\u015f, MMC iddia qald\u0131raraq lizinq predmeti \u00fczr\u0259 borclar\u0131n tutulmas\u0131n\u0131, lizinq obyekti olan avtomobill\u0259rin is\u0259 geri qaytar\u0131lmas\u0131n\u0131 t\u0259l\u0259b etmi\u015fdir. Lizinq alanlar is\u0259 \u00f6z n\u00f6vb\u0259sind\u0259 m\u00fcqavil\u0259 \u015f\u0259rtl\u0259rini yerin\u0259 yetirdikl\u0259rini, b\u0259zi avtomobill\u0259rin d\u0259y\u0259rini \u00f6nc\u0259d\u0259n \u00f6d\u0259mi\u015f olduqlar\u0131n\u0131, habel\u0259 lizinq\u0259 veril\u0259n \u0259mlak\u0131n b\u0259zil\u0259rinin onlar\u0131n m\u00fclkiyy\u0259tin\u0259 ke\u00e7irilm\u0259li oldu\u011funu \u0259sas g\u0259tirmi\u015fl\u0259r.<\/li>\n\n\n\n
  3. \u018fvv\u0259lki m\u0259hk\u0259m\u0259 q\u0259rarlar\u0131<\/strong>
    M\u00fcbahis\u0259 bir ne\u00e7\u0259 d\u0259f\u0259 birinci v\u0259 apellyasiya instansiyalar\u0131na qaytar\u0131lm\u0131\u015f, i\u015f \u00fczr\u0259 m\u00fcxt\u0259lif ekspertiza r\u0259yl\u0259ri al\u0131nm\u0131\u015f, n\u0259tic\u0259d\u0259 bir ne\u00e7\u0259 il \u0259rzind\u0259 bir s\u0131ra q\u0259tnam\u0259l\u0259r q\u00fcvv\u0259y\u0259 minmi\u015f v\u0259 sonradan l\u0259\u011fv edilmi\u015fdir. Birinci v\u0259 apellyasiya instansiyas\u0131 m\u0259hk\u0259m\u0259l\u0259ri lizinq obyektl\u0259rinin bir hiss\u0259si \u00fczr\u0259 lizinq alanlar\u0131n m\u00fclkiyy\u0259t h\u00fcququnu tan\u0131m\u0131\u015f, dig\u0259rl\u0259rinin is\u0259 (\u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r\u0259 sat\u0131lmam\u0131\u015f v\u0259 ya tam \u00f6d\u0259nilm\u0259mi\u015f avtomobill\u0259rin) geri qaytar\u0131lmas\u0131n\u0131 q\u0259rara alm\u0131\u015fd\u0131r. Uzunm\u00fcdd\u0259tli m\u0259hk\u0259m\u0259 prosesl\u0259ri n\u0259tic\u0259sind\u0259 i\u015fi Ali M\u0259hk\u0259m\u0259 bir ne\u00e7\u0259 d\u0259f\u0259 baxaraq apellyasiya instansiyas\u0131na qaytarm\u0131\u015fd\u0131r.<\/li>\n\n\n\n
  4. Lizinq predmetl\u0259rinin qaytar\u0131lmas\u0131 v\u0259 z\u0259d\u0259l\u0259nm\u0259 m\u0259s\u0259l\u0259si<\/strong>
    Son m\u0259hk\u0259m\u0259 prosesind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015fdir ki, \u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312, m\u0259hk\u0259m\u0259 q\u0259tnam\u0259l\u0259rinin t\u0259l\u0259bin\u0259 \u0259sas\u0259n, \u00fcmumilikd\u0259 13 y\u00fck avtomobilini MMC-y\u0259 qaytarmal\u0131 olmu\u015flar. Lakin icra m\u0259rh\u0259l\u0259sind\u0259 b\u0259zi avtomobill\u0259r \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r\u0259 sat\u0131ld\u0131\u011f\u0131 \u00fc\u00e7\u00fcn \u00fcmumiyy\u0259tl\u0259 geri qaytar\u0131lmam\u0131\u015f, 6 \u0259d\u0259d avtomobil is\u0259 istifad\u0259y\u0259 tam yarars\u0131z, metal q\u0131r\u0131nt\u0131s\u0131 v\u0259ziyy\u0259tind\u0259 duraca\u011fa yerl\u0259\u015fdirilmi\u015fdir. MMC-nin iddias\u0131na \u0259sas\u0259n, lizinq alanlar\u0131n yarars\u0131z hala sald\u0131qlar\u0131 bu avtomobill\u0259r\u0259 g\u00f6r\u0259 ona b\u00f6y\u00fck h\u0259cmd\u0259 ziyan d\u0259ymi\u015fdir.<\/li>\n\n\n\n
  5. Qar\u015f\u0131l\u0131ql\u0131 iddialar<\/strong>\n
      \n
    • \u0130lk iddia<\/strong>: \u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312 MMC-d\u0259n vaxtil\u0259 \u00f6d\u0259nilmi\u015f faizl\u0259rin geri qaytar\u0131lmas\u0131n\u0131, el\u0259c\u0259 d\u0259 dig\u0259r pul t\u0259l\u0259bl\u0259rini ist\u0259mi\u015fl\u0259r.<\/li>\n\n\n\n
    • Qar\u015f\u0131l\u0131ql\u0131 iddia<\/strong>: MMC is\u0259 vurulmu\u015f z\u0259r\u0259rin (avtomobill\u0259rin yarars\u0131z hala sal\u0131nmas\u0131) v\u0259 \u0259ld\u0259n \u00e7\u0131xm\u0131\u015f faydan\u0131n (vaxt\u0131nda geri qaytar\u0131lm\u0131\u015f olsayd\u0131, onlar\u0131 ba\u015fqa m\u00fc\u015ft\u0259ril\u0259r\u0259 lizinq\u0259 verm\u0259kl\u0259 \u0259ld\u0259 ed\u0259 bil\u0259c\u0259yi g\u0259lirin) \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b etmi\u015fdir.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

      M\u0259hk\u0259m\u0259 Ara\u015fd\u0131rmalar\u0131 v\u0259 Ekspert Qaydalar\u0131<\/h3>\n\n\n\n
        \n
      • Birinci instansiya m\u0259hk\u0259m\u0259si<\/strong> bir s\u0131ra ekspertiza r\u0259yl\u0259rin\u0259 istinad ed\u0259r\u0259k:\n
          \n
        • \u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312-nin pul t\u0259l\u0259bl\u0259rini r\u0259dd etmi\u015fdir.<\/li>\n\n\n\n
        • Qar\u015f\u0131l\u0131ql\u0131 iddian\u0131 qism\u0259n t\u0259min etmi\u015f, 6 avtomobilin yarars\u0131z v\u0259ziyy\u0259td\u0259 qaytar\u0131lmas\u0131 s\u0259b\u0259bind\u0259n MMC-y\u0259 m\u00fc\u0259yy\u0259n m\u0259bl\u0259\u011fd\u0259 real z\u0259r\u0259r \u00f6d\u0259nilm\u0259sini uy\u011fun bilmi\u015fdir. Ancaq \u0259ld\u0259n \u00e7\u0131xm\u0131\u015f faydaya dair t\u0259l\u0259bi r\u0259dd etmi\u015fdir.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Apellyasiya instansiyas\u0131 m\u0259hk\u0259m\u0259si<\/strong>
          Ali M\u0259hk\u0259m\u0259nin t\u0259limatlar\u0131 \u0259sas\u0131nda i\u015fi t\u0259krar ara\u015fd\u0131rm\u0131\u015f v\u0259 bel\u0259 n\u0259tic\u0259y\u0259 g\u0259lmi\u015fdir ki, MMC-nin b\u0259zi avtomobill\u0259r\u0259 dair z\u0259r\u0259rin \u00f6d\u0259nilm\u0259si t\u0259l\u0259bi k\u0259sici m\u00fcdd\u0259t (MM-in 697.4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan 6 ayl\u0131q m\u00fcdd\u0259t) ke\u00e7dikd\u0259n sonra verilmi\u015fdir. Qanuna \u0259sas\u0259n, \u201ckiray\u0259 (lizinq) predmeti geri al\u0131nd\u0131\u011f\u0131 andan\u201d etibar\u0259n 6 ay \u0259rzind\u0259 d\u0259ymi\u015f ziyan\u0131n \u0259v\u0259zi t\u0259l\u0259b olunmazsa, bu h\u00fcquq s\u00f6n\u00fcr. M\u0259hk\u0259m\u0259 m\u00fc\u0259yy\u0259n etmi\u015fdir ki, avtomobill\u0259rin bir qismi MMC-y\u0259 2021-ci ilin noyabr v\u0259 2022-ci ilin iyulunda t\u0259qdim edildiyi halda, MMC bununla ba\u011fl\u0131 iddias\u0131n\u0131 daha gec tarixd\u0259 qald\u0131rm\u0131\u015fd\u0131r. Bu s\u0259b\u0259bd\u0259n, h\u0259min t\u0259l\u0259bl\u0259r (5 avtomobil \u00fczr\u0259) k\u0259sici m\u00fcdd\u0259t\u0259 g\u00f6r\u0259 r\u0259dd edilmi\u015fdir.
          Dig\u0259r 1 avtomobil (-JU-<\/strong>* d\u00f6vl\u0259t n\u00f6mr\u0259 ni\u015fanl\u0131) 2022-ci ilin sentyabr\u0131nda t\u0259hvil verildiyi \u00fc\u00e7\u00fcn h\u0259min vaxtdan 6 ay ke\u00e7m\u0259mi\u015f m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t olunmu\u015fdur v\u0259 n\u0259tic\u0259d\u0259, h\u0259min avtomobilin real d\u0259y\u0259r f\u0259rqi n\u0259z\u0259r\u0259 al\u0131naraq 26.700 manat z\u0259r\u0259r m\u00fc\u0259yy\u0259n edilmi\u015fdir.<\/li>\n\n\n\n
        • Ekspert r\u0259yl\u0259ri<\/strong>
          M\u0259hk\u0259m\u0259 Ekspetizas\u0131 M\u0259rk\u0259zi t\u0259r\u0259find\u0259n avtomobill\u0259rin h\u0259m yararl\u0131, h\u0259m d\u0259 yarars\u0131z v\u0259ziyy\u0259tl\u0259rd\u0259ki m\u00fcmk\u00fcn bazar d\u0259y\u0259ri hesablanm\u0131\u015fd\u0131r. B\u0259zi t\u0259r\u0259fl\u0259rin amortizasiya normalar\u0131n\u0131n t\u0259tbiqin\u0259 dair t\u0259l\u0259bl\u0259ri oldu\u011fu halda, m\u0259hk\u0259m\u0259 izah etmi\u015fdir ki, lizinq obyektinin \u201cbazarda formala\u015fan faktiki d\u0259y\u0259r\u201din\u0259 bax\u0131l\u0131r. Vergi M\u0259c\u0259ll\u0259sinin 114-c\u00fc madd\u0259sind\u0259ki amortizasiya normalar\u0131, \u0259sas\u0259n, vergi-hesablamada x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015fdur v\u0259 m\u0259hk\u0259m\u0259 h\u0259min normalar\u0131n avtomobilin bazar qiym\u0259ti hesablanark\u0259n t\u0259tbiq edilm\u0259sin\u0259 \u0259sas g\u00f6rm\u0259mi\u015fdir.<\/li>\n<\/ul>\n\n\n\n

          Ali M\u0259hk\u0259m\u0259nin Kassasiya M\u0259rh\u0259l\u0259sind\u0259 Yekun M\u00f6vqeyi<\/h3>\n\n\n\n

          Ali M\u0259hk\u0259m\u0259nin Kommersiya Kollegiyas\u0131 h\u0259r iki t\u0259r\u0259fin (MMC v\u0259 \u0130ddia\u00e7\u01311) kassasiya \u015fikay\u0259tl\u0259rini ara\u015fd\u0131rm\u0131\u015f v\u0259 bir s\u0131ra m\u00fch\u00fcm h\u00fcquqi m\u0259qamlara dair m\u00f6vqe bildirmi\u015fdir:<\/p>\n\n\n\n

            \n
          1. K\u0259sici m\u00fcdd\u0259tin (MM-in 697.4-c\u00fc madd\u0259si) t\u0259tbiqi<\/strong>
            M\u0259hk\u0259m\u0259 t\u0259sdiq etmi\u015fdir ki, qaytar\u0131lm\u0131\u015f lizinq predmetl\u0259rinin d\u0259yi\u015fm\u0259si v\u0259 ya pisl\u0259\u015fm\u0259sin\u0259 g\u00f6r\u0259 z\u0259r\u0259rin \u0259v\u0259zini t\u0259l\u0259b etm\u0259li olan \u015f\u0259xs \u0259\u015fyan\u0131 geri ald\u0131\u011f\u0131 andan etibar\u0259n 6 ay \u0259rzind\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259lidir. H\u0259min m\u00fcdd\u0259t \u00f6t\u00fcr\u00fcld\u00fckd\u0259, iddia k\u0259sici m\u00fcdd\u0259t\u0259 g\u00f6r\u0259 t\u0259min edilm\u0259m\u0259lidir. Apellyasiya m\u0259hk\u0259m\u0259sinin h\u0259min m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 g\u0259ldiyi n\u0259tic\u0259 d\u00fczg\u00fcn hesab edilmi\u015fdir.<\/li>\n\n\n\n
          2. S\u00f6z\u00fcged\u0259n 1 avtomobil \u00fczr\u0259 z\u0259r\u0259rin t\u0259sdiql\u0259nm\u0259si<\/strong>
            Bir avtomobilin (2022-ci ilin sentyabr\u0131nda t\u0259hvil veril\u0259n) son vaxtda qaytar\u0131lmas\u0131 s\u0259b\u0259bind\u0259n, MMC 6 ayl\u0131q m\u00fcdd\u0259t \u0259rzind\u0259 iddia qald\u0131rm\u0131\u015f v\u0259 bu avtomobil \u00fczr\u0259 26.700 manat real z\u0259r\u0259rin \u0259v\u0259zi \u00f6d\u0259nilmi\u015fdir. Ali M\u0259hk\u0259m\u0259 bu n\u0259tic\u0259ni qanuni saym\u0131\u015fd\u0131r.<\/li>\n\n\n\n
          3. Lizinq obyektinin (avtomobilin) yarars\u0131z hala d\u00fc\u015fm\u0259sind\u0259 t\u0259qsir m\u0259s\u0259l\u0259si<\/strong>
            M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, lizinq m\u00fcqavil\u0259si q\u00fcvv\u0259d\u0259 oldu\u011fu m\u00fcdd\u0259td\u0259 MM-in 748-7.1-ci madd\u0259si v\u0259 t\u0259r\u0259fl\u0259rin m\u00fcqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 \u0259sas\u0259n, lizinq predmeti olan \u0259mlak\u0131n qorunmas\u0131, z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131 m\u0259hz lizinq alanlar\u0131n (\u0130ddia\u00e7\u01311 v\u0259 \u0130ddia\u00e7\u01312) v\u0259zif\u0259si olmu\u015fdur. M\u00fcqavil\u0259y\u0259 xitam verildikd\u0259n sonra da lizinq obyektl\u0259rinin istifad\u0259 edilm\u0259d\u0259n, a\u00e7\u0131q yerl\u0259rd\u0259 uzun m\u00fcdd\u0259t saxlan\u0131lmas\u0131 v\u0259 n\u0259tic\u0259d\u0259 z\u0259d\u0259l\u0259nm\u0259si lizinq alanlar\u0131n kobud ehtiyats\u0131zl\u0131\u011f\u0131 kimi qiym\u0259tl\u0259ndirilmi\u015fdir.<\/li>\n\n\n\n
          4. \u018fld\u0259n \u00e7\u0131xm\u0131\u015f fayda t\u0259l\u0259bi<\/strong>
            MMC, lizinq predmeti vaxt\u0131nda qaytar\u0131lsayd\u0131, dig\u0259r m\u00fc\u015ft\u0259ril\u0259r\u0259 lizinq\u0259 verm\u0259kl\u0259 g\u0259lir \u0259ld\u0259 ed\u0259 bil\u0259c\u0259yini \u0259sas g\u0259tirmi\u015f, lakin m\u0259hk\u0259m\u0259l\u0259r bu t\u0259l\u0259bi r\u0259dd etmi\u015fdir. Ali M\u0259hk\u0259m\u0259 d\u0259 apellyasiya instansiyas\u0131n\u0131n h\u0259min hiss\u0259d\u0259 g\u0259ldiyi n\u0259tic\u0259ni d\u0259yi\u015fdirm\u0259mi\u015fdir.<\/li>\n\n\n\n
          5. N\u0259tic\u0259 v\u0259 q\u0259tnam\u0259nin q\u00fcvv\u0259d\u0259 saxlan\u0131lmas\u0131<\/strong>
            Ali M\u0259hk\u0259m\u0259 h\u0259r iki kassasiya \u015fikay\u0259tini (MMC v\u0259 \u0130ddia\u00e7\u01311 t\u0259r\u0259find\u0259n veril\u0259n) r\u0259dd etmi\u015f, Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin 2024-c\u00fc il 4 iyun tarixli q\u0259tnam\u0259sini m\u00fcbahis\u0259l\u0259ndiril\u0259n hiss\u0259d\u0259 d\u0259yi\u015fdirilm\u0259d\u0259n saxlam\u0131\u015fd\u0131r. Bu q\u0259rar elan olundu\u011fu andan h\u00fcquqi q\u00fcvv\u0259y\u0259 minmi\u015fdir.<\/li>\n<\/ol>\n\n\n\n

            H\u00fcquqi \u018fh\u0259miyy\u0259ti v\u0259 N\u0259tic\u0259<\/h3>\n\n\n\n
              \n
            • K\u0259sici m\u00fcdd\u0259t prinsipi<\/strong>: M\u00fcbahis\u0259d\u0259 \u0259sas m\u00fcbahis\u0259 m\u00f6vzular\u0131ndan biri ziyan\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 6 ayl\u0131q k\u0259sici m\u00fcdd\u0259t olmu\u015fdur. M\u00fclki M\u0259c\u0259ll\u0259nin 697.4-c\u00fc madd\u0259si \u0259mlak kiray\u0259si (o c\u00fcml\u0259d\u0259n lizinq) hallar\u0131na t\u0259tbiq edilir v\u0259 lizinq predmetinin pisl\u0259\u015fm\u0259si il\u0259 ba\u011fl\u0131 iddialar\u0131n, lizinq ver\u0259n \u0259\u015fyan\u0131 geri ald\u0131\u011f\u0131 andan 6 ay ke\u00e7dikd\u0259 q\u00fcvv\u0259sini itirdiyini t\u0259sbit edir. Ali M\u0259hk\u0259m\u0259 h\u0259min m\u00fcdd\u0259ti konstitusion-h\u00fcquqi m\u00fcdd\u0259t kimi d\u0259y\u0259rl\u0259ndir\u0259r\u0259k, vaxt\u0131nda m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259y\u0259n lizinq ver\u0259nin t\u0259l\u0259bl\u0259rinin k\u0259sici m\u00fcdd\u0259t\u0259 g\u00f6r\u0259 r\u0259dd edilm\u0259sini h\u00fcquqi c\u0259h\u0259td\u0259n \u0259sasland\u0131rm\u0131\u015fd\u0131r.<\/li>\n\n\n\n
            • T\u0259qsirli davran\u0131\u015f v\u0259 maddi z\u0259r\u0259rin \u00f6d\u0259nilm\u0259si<\/strong>: M\u0259hk\u0259m\u0259l\u0259r m\u00fc\u0259yy\u0259n etmi\u015fdir ki, lizinq alanlar qaytarmal\u0131 olduqlar\u0131 avtomobill\u0259ri a\u00e7\u0131q havada saxlayaraq, onlar\u0131n i\u015fl\u0259k v\u0259ziyy\u0259td\u0259 qorunmas\u0131 \u00fc\u00e7\u00fcn z\u0259ruri t\u0259dbirl\u0259r g\u00f6rm\u0259y\u0259r\u0259k pisl\u0259\u015fm\u0259sin\u0259 s\u0259b\u0259b olmu\u015flar. Bu, m\u00fclki qanunvericiliyin pozuntusu kimi qiym\u0259tl\u0259ndirilmi\u015fdir v\u0259 ziyan\u0131n \u00f6d\u0259nilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nmi\u015fdir.<\/li>\n\n\n\n
            • \u018fld\u0259n \u00e7\u0131xm\u0131\u015f faydan\u0131n r\u0259dd edilm\u0259si<\/strong>: MMC-nin lizinq obyektl\u0259rini vaxt\u0131nda almad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn potensial g\u0259lird\u0259n m\u0259hrum olmas\u0131 (\u0259ld\u0259n \u00e7\u0131xm\u0131\u015f fayda) m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n kifay\u0259t q\u0259d\u0259r s\u00fcbuta yetirilm\u0259mi\u015fdir. M\u0259hk\u0259m\u0259 g\u00f6st\u0259rmi\u015fdir ki, s\u0131rf ehtimal edil\u0259n v\u0259 konkret t\u0259sdiq olunmayan g\u0259lir m\u0259nb\u0259l\u0259ri \u0259ld\u0259n \u00e7\u0131xm\u0131\u015f fayda qismind\u0259 tan\u0131nm\u0131r. MM-in 21-ci v\u0259 443-c\u00fc madd\u0259l\u0259ri bel\u0259 t\u0259l\u0259bl\u0259rin yaln\u0131z real \u0259saslarla s\u00fcbuta yetiril\u0259rs\u0259 t\u0259minini m\u00fcmk\u00fcn say\u0131r.<\/li>\n\n\n\n
            • Qanunsuz sahibliyin h\u00fcquqi n\u0259tic\u0259si<\/strong>: Lizinq m\u00fcqavil\u0259sin\u0259 xitam veril\u0259nd\u0259n sonra lizinq obyektin\u0259 sahib olmaq \u00f6hd\u0259lik yaratm\u0131r; \u0259ksin\u0259, lizinq alan avtomobili m\u00fclkiyy\u0259t\u00e7isin\u0259 vaxt\u0131nda t\u0259hvil verm\u0259li v\u0259 onun saxlanmas\u0131 \u00fc\u00e7\u00fcn minimal ehtiyatl\u0131l\u0131q t\u0259dbirl\u0259rini g\u00f6rm\u0259lidir. Bu edilm\u0259dikd\u0259, t\u0259qsirli davran\u0131\u015fdan ir\u0259li g\u0259l\u0259n m\u0259suliyy\u0259t yaran\u0131r.<\/li>\n\n\n\n
            • Ekspetiza yana\u015fmas\u0131 v\u0259 bazar d\u0259y\u0259ri<\/strong>: M\u0259hk\u0259m\u0259 bir daha t\u0259sdiq etmi\u015fdir ki, lizinq predmeti olan texnika bazar qiym\u0259ti il\u0259 \u00f6l\u00e7\u00fcl\u00fcr. Vergi M\u0259c\u0259ll\u0259sinin 114-c\u00fc madd\u0259sind\u0259ki amortizasiya normalar\u0131 vergi u\u00e7otu m\u0259qs\u0259di il\u0259 istifad\u0259 olunur, avtomobilin faktiki bazar d\u0259y\u0259rini m\u00fc\u0259yy\u0259n etm\u0259k \u00fc\u00e7\u00fcn is\u0259 m\u00fcvafiq sur\u0259td\u0259 ekspert r\u0259yin\u0259, real sat\u0131\u015f qiym\u0259tl\u0259rin\u0259 v\u0259 s. g\u00f6st\u0259ricil\u0259r\u0259 istinad edilir.<\/li>\n<\/ul>\n\n\n\n

              Yekun<\/h3>\n\n\n\n

              G\u00f6st\u0259ril\u0259n m\u0259hk\u0259m\u0259 \u00e7\u0259ki\u015fm\u0259si, lizinq al\u011f\u0131-satq\u0131 m\u00fcnasib\u0259tl\u0259rind\u0259 t\u0259r\u0259fl\u0259rin h\u00fcquq v\u0259 \u00f6hd\u0259likl\u0259rinin nec\u0259 m\u00fcr\u0259kk\u0259b n\u0259tic\u0259l\u0259r\u0259 s\u0259b\u0259b ola bil\u0259c\u0259yini bariz \u015f\u0259kild\u0259 n\u00fcmayi\u015f etdirmi\u015fdir. Ali M\u0259hk\u0259m\u0259, k\u0259sici m\u00fcdd\u0259t, t\u0259qsirli davran\u0131\u015f, lizinq obyektinin qaytar\u0131lmas\u0131n\u0131n h\u00fcquqi n\u0259tic\u0259l\u0259ri v\u0259 \u0259ld\u0259n \u00e7\u0131xm\u0131\u015f fayda anlay\u0131\u015f\u0131na dair \u0259hat\u0259li m\u00f6vqe bildirmi\u015fdir. Bu q\u0259rar lizinq sah\u0259sind\u0259ki m\u00fcbahis\u0259l\u0259r \u00fc\u00e7\u00fcn presedent xarakteri da\u015f\u0131maqla yana\u015f\u0131, m\u00fclki h\u00fcquqda k\u0259sici m\u00fcdd\u0259tl\u0259rin t\u0259tbiqinin \u0259h\u0259miyy\u0259tini bir daha g\u00f6st\u0259rmi\u015fdir.<\/p>\n\n\n\n

              Lizinq alanlar, m\u00fcqavil\u0259l\u0259r\u0259 xitam verildikd\u0259n sonra bel\u0259, lizinq obyektinin qorunub saxlanmas\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri t\u0259l\u0259bl\u0259ri yerin\u0259 yetirm\u0259dikd\u0259, m\u00fclkiyy\u0259t\u00e7inin (lizinq ver\u0259n) z\u0259r\u0259r \u00e7\u0259km\u0259si h\u00fcquqi m\u00fcbahis\u0259l\u0259r\u0259 yol a\u00e7\u0131r. Eyni zamanda, lizinq ver\u0259n m\u0259hk\u0259m\u0259d\u0259 t\u0259l\u0259bi qald\u0131rark\u0259n m\u00f6vcud m\u00fcdd\u0259tl\u0259ri (o c\u00fcml\u0259d\u0259n 6 ayl\u0131q k\u0259sici m\u00fcdd\u0259ti) g\u00f6zl\u0259m\u0259lidir.<\/p>\n\n\n\n

              M\u0259hk\u0259m\u0259 prosesinin uzun \u00e7\u0259km\u0259si v\u0259 t\u0259r\u0259fl\u0259rin \u00e7oxsayl\u0131 \u015fikay\u0259tl\u0259r verm\u0259si g\u00f6st\u0259rmi\u015fdir ki, lizinq predmeti il\u0259 ba\u011fl\u0131 m\u00fcbahis\u0259l\u0259rin vaxt\u0131nda v\u0259 d\u00fczg\u00fcn h\u00fcquqi \u0259saslarla h\u0259lli z\u0259ruridir. N\u0259tic\u0259 etibaril\u0259, Ali M\u0259hk\u0259m\u0259nin son q\u0259rar\u0131, h\u0259m lizinq ver\u0259nl\u0259r, h\u0259m d\u0259 lizinq alanlar \u00fc\u00e7\u00fcn m\u0259suliyy\u0259t v\u0259 risk b\u00f6lg\u00fcs\u00fcn\u00fc d\u0259qiq n\u00fcmayi\u015f etdir\u0259n m\u00fch\u00fcm istinad m\u0259nb\u0259yin\u0259 \u00e7evrilmi\u015fdir.<\/p>","protected":false},"excerpt":{"rendered":"

              Lizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlakla ba\u011fl\u0131 z\u0259r\u0259r t\u0259l\u0259bi \u00fc\u00e7\u00fcn m\u00fcdd\u0259t 6 ay\u0131 ke\u00e7m\u0259m\u0259lidir Lizinq h\u00fcquq m\u00fcnasib\u0259tl\u0259ri x\u00fcsusil\u0259 kommersiya f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan t\u0259r\u0259fl\u0259r aras\u0131nda geni\u015f yay\u0131lm\u0131\u015f m\u00fcqavil\u0259 n\u00f6vl\u0259rind\u0259ndir. Son ill\u0259r m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 lizinq m\u00fcqavil\u0259l\u0259rind\u0259n ir\u0259li g\u0259l\u0259n m\u00fcbahis\u0259l\u0259r daha da aktualla\u015fm\u0131\u015fd\u0131r. A\u015fa\u011f\u0131da t\u0259qdim olunan i\u015f is\u0259 uzunm\u00fcdd\u0259tli m\u0259hk\u0259m\u0259 prosesl\u0259rini \u0259hat\u0259 etmi\u015f, sonda Ali M\u0259hk\u0259m\u0259nin Kommersiya Kollegiyas\u0131n\u0131n […]<\/p>","protected":false},"author":1,"featured_media":985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[45],"tags":[80,79,76],"class_list":["post-984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kommersiya","tag-emlak","tag-lizinq","tag-vkil-prviz-mmmdov"],"yoast_head":"\nLizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlak - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Lizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlakla ba\u011fl\u0131 z\u0259r\u0259r t\u0259l\u0259bi \u00fc\u00e7\u00fcn m\u00fcdd\u0259t 6 ay\u0131 ke\u00e7m\u0259m\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\/lizinqde-yararsiz-hala-dusen-emlak\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lizinqd\u0259 yarars\u0131z hala d\u00fc\u015f\u0259n \u0259mlak - 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