{"id":1401,"date":"2020-01-23T16:14:14","date_gmt":"2020-01-23T13:14:14","guid":{"rendered":"https:\/\/www.legelaw.com\/?p=1401"},"modified":"2024-07-28T01:57:41","modified_gmt":"2024-07-27T22:57:41","slug":"turk-hukukunda-joint-venture-sozlesmeleri","status":"publish","type":"post","link":"https:\/\/www.legelaw.com\/tr\/turk-hukukunda-joint-venture-sozlesmeleri\/","title":{"rendered":"T\u00fcrk Hukukunda Joint Venture S\u00f6zle\u015fmeleri"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-font-size:36px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">T\u00fcrk Hukukunda Joint Venture S\u00f6zle\u015fmeleri<\/h1><\/div><div class=\"fusion-separator\" style=\"align-self: flex-start;margin-right:auto;margin-top:20px;margin-bottom:40px;width:100%;max-width:30%;\"><div class=\"fusion-separator-border sep-shadow\" style=\"--awb-height:20px;--awb-amount:20px;background:radial-gradient(ellipse at 50% -50% , var(--awb-color3) 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-webkit-radial-gradient(ellipse at 50% -50% , var(--awb-color3) 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-moz-radial-gradient(ellipse at 50% -50% , var(--awb-color3) 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);background:-o-radial-gradient(ellipse at 50% -50% , var(--awb-color3) 0px, rgba(255, 255, 255, 0) 80%) repeat scroll 0 0 rgba(0, 0, 0, 0);\"><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>Joint Venture (adi ortakl\u0131k) s\u00f6zle\u015fmeleri; b\u00fcy\u00fck projelere birlikte kat\u0131lan birbirinden ayr\u0131 t\u00fczel ki\u015fili\u011fi olan firmalar\u0131n yan\u0131nda, \u00e7ok uluslu \u015firketlerin yerel firmalarla sorumlulu\u011fu payla\u015ft\u0131\u011f\u0131 ortakl\u0131k bi\u00e7imleri olarak g\u00f6ze \u00e7arpmaktad\u0131r.<\/p>\n<p>Joint venture, herhangi bir \u015fekil \u015fart\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n bir ortakl\u0131k s\u00f6zle\u015fmesiyle ve iki veya daha fazla ger\u00e7ek veya t\u00fczel ki\u015finin bir araya gelmeleri sonucunda kurulmaktad\u0131r. Ortaklar\u0131n kar ve zarara kat\u0131lma oranlar\u0131 genellikle s\u00f6zle\u015fme ile belirlenmektedir ancak belirtilmemi\u015fse TBK\u2019nun 623. Maddesi \u0131\u015f\u0131\u011f\u0131nda sermayeleri ne olursa olsun kar ve zarar paylar\u0131 e\u015fittir. Ortaklar, ortakl\u0131\u011f\u0131 s\u00f6zle\u015fmede belirtilen usullere g\u00f6re birlikte y\u00f6netir. Bu s\u00f6zle\u015fmeler belirli bir i\u015fe y\u00f6nelik olarak kurulabilece\u011fi gibi, belirli bir s\u00fcre i\u00e7inde kurulabilirler.<\/p>\n<p>Kurulu\u015f \u015fekillerine g\u00f6re bu s\u00f6zle\u015fmeler ikiye ayr\u0131lmaktad\u0131r. Bunlardan birincisi s\u00f6zle\u015fmeye dayal\u0131 joint venturelar ve ikincisi sermayeye kat\u0131l\u0131ml\u0131 joint venturelard\u0131r. S\u00f6zle\u015fmeye dayal\u0131 joint venturelar bir organizasyona sahip olabilece\u011fi gibi, her hangi bir organizasyona ihtiya\u00e7 duymadan da faaliyet g\u00f6sterebilmektedir. S\u00f6zle\u015fmeye dayal\u0131 joint venture\u2019lar ekonomik a\u00e7\u0131dan ba\u011f\u0131ms\u0131z, iki veya daha \u00e7ok ger\u00e7ek ya da t\u00fczel ki\u015finin, emek veya sermayelerini bir araya getirerek tek bir i\u015fi veya ge\u00e7ici nitelik ta\u015f\u0131yan belirli bir ticari faaliyeti, \u00e7o\u011fu kez m\u00fc\u015fterek y\u00f6netim alt\u0131nda \u00e7aba g\u00f6stererek ger\u00e7ekle\u015ftirmeyi ve bundan kar elde etme amac\u0131 g\u00fctmeyi, bir s\u00f6zle\u015fmeye dayanarak benimsedikleri, genellikle ortaklar\u0131n m\u00fc\u015fterek bir malvarl\u0131\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131, s\u00f6zle\u015fmesel bir ki\u015fi toplulu\u011fudur. (Altay: 2009, 49) Sermayeye kat\u0131lmal\u0131 joint venture\u2019\u0131 olu\u015fturan taraflar, temel s\u00f6zle\u015fmeyi bir ortakl\u0131k kurmak veya mevcut bir \u015firketi joint venture \u015firketi haline getirmek ve s\u00f6z konusu \u015firketi ortak kontrol do\u011frultusunda y\u00f6netme amac\u0131 ile akdetmektedirler. Sermayeye dayal\u0131 joint venturelar iki a\u015famadan olu\u015fur. Birinci a\u015fama taraflar aras\u0131ndaki joint venture s\u00f6zle\u015fmesi, ikinci a\u015fama ise tayin edilen ortakl\u0131k s\u00f6zle\u015fmesidir.<\/p>\n<p>T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 620. maddesinde \u201cAdi ortakl\u0131k s\u00f6zle\u015fmesi, iki ya da daha fazla ki\u015finin emeklerini ve mallar\u0131n\u0131 ortak bir amaca eri\u015fmek \u00fczere birle\u015ftirmeyi \u00fcstlendikleri s\u00f6zle\u015fmedir.\u201d \u015eeklinde yap\u0131lan d\u00fczenleme ile taraflar\u0131n sermaye d\u0131\u015f\u0131nda emek gibi ba\u015fka tip sermayelerde koyabilece\u011fi d\u00fczenlenmi\u015ftir. Bunun yan\u0131nda 1 Seri Numaral\u0131 Kurumlar Vergisi Genel Tebli\u011fi\u2019 nin 2.5.1. maddesinde; Joint venture\u2019\u0131n \u00f6zel bir t\u00fcr\u00fcn\u00fc te\u015fkil eden \u0130\u015f ortakl\u0131klar\u0131n\u0131n unsurlar\u0131; ortaklardan en az birisinin kurumlar vergisi m\u00fckellefi olmas\u0131, ortakl\u0131\u011f\u0131n belli bir i\u015fi sonu\u00e7land\u0131rmak \u00fczere yaz\u0131l\u0131 bir s\u00f6zle\u015fmeyle kurulmas\u0131, i\u015f ortakl\u0131\u011f\u0131 konusunun belli bir i\u015f olmas\u0131, birlikte yap\u0131lacak olan i\u015fin belli bir s\u00fcre i\u00e7inde ger\u00e7ekle\u015ftirilmesinin \u00f6ng\u00f6r\u00fclmesi, i\u015f ortakl\u0131\u011f\u0131 ile i\u015fveren aras\u0131nda bir y\u00fcklenim s\u00f6zle\u015fmesinin olmas\u0131, taraflar\u0131n m\u00fc\u015ftereken y\u00fcklenilen i\u015fin belli bir veya birden fazla b\u00f6l\u00fcm\u00fcnden de\u011fil, tamam\u0131ndan i\u015fverene kar\u015f\u0131 sorumlu olmalar\u0131, i\u015fin bitiminde kazanc\u0131n payla\u015f\u0131lmas\u0131, birlikte yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen ve m\u00fc\u015ftereken y\u00fcklenilen i\u015fin bitimi ve Vergi Usul Kanununda belirtilen m\u00fckellefiyetle ilgili \u00f6devlerin tamam\u0131n\u0131n yerine getirilmesiyle m\u00fckellefiyetin sona ermesi \u015feklinde d\u00fczenlenmi\u015ftir.<\/p>\n<p>Joint Venture s\u00f6zle\u015fmesinin taraflar\u0131, kar\u015f\u0131l\u0131kl\u0131 edimleri de\u011fil, birlikte ayn\u0131 amacak y\u00f6nelik edimleri yerine getirme g\u00f6revini \u00fcstlenirler. Bu sebeple de T\u00fcrk Bor\u00e7lar Kanunu\u2019nda taraflar aras\u0131nda rekabet yasa\u011f\u0131, \u00f6zen borcu, e\u015fit sorumluluk gibi hususlar d\u00fczenlenmi\u015ftir. \u00d6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli altyap\u0131 ve enerji projelerinde kar\u015f\u0131m\u0131za \u00e7\u0131kan joint venture s\u00f6zle\u015fmesi taraflar\u0131n birbirinin finansman imkanlar\u0131ndan, sekt\u00f6rel bilgisinden, know-how bilgisinden yararland\u0131klar\u0131 ve b\u00fcy\u00fck yat\u0131r\u0131m gerektiren projelerde kar\u015f\u0131m\u0131za \u00e7\u0131kan bir s\u00f6zle\u015fmesel bir ili\u015fki modelidir.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1660,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T\u00fcrk Hukukunda Joint Venture S\u00f6zle\u015fmeleri - Lege Law<\/title>\n<meta name=\"description\" content=\"Joint Venture (adi ortakl\u0131k) s\u00f6zle\u015fmeleri; 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