CURRENT CONTRACT BETWEEN THE PARTIES FOR INTEREST
FINDING-FINALIZATION OF INVOICE MUNDERECAT
Summary: although not in writing between the parties, arising from the current contractual relationship
if the amount is not paid within a certain period of time, the difference in interest is paid.
in the event of a written notification to the other party and not being objected to by the other party within eight days, this shall be the case.
only the result of the finalization of the invoice münderecat and the defendant side-accepts the maturity difference
it does not mean that it is and can be desired.
(6762 P. K. m. 23/2) (2797 P.K. m. 45) (818 P. K. m. 76, 96, 182, 210) (213 S.K. m. 229, 230, 232,
233, 235)
I.APPLICATIONS AND DECISION OF THE FIRST PRESIDENTIAL BOARD OF THE SUPREME COURT:
“If the price arising from the contract relationship is not paid within a certain period of time, the maturity difference
in order to be requested, there must be a written contract or commercial practice between the parties.
interest difference in invoices issued in the absence of any of these two conditions, which are not required
23/2 of the Turkish Commercial Code.
in case he does not object within eight days in accordance with the article, he will be entitled to interest.
the Court of Cassation shall not be born” with the eleventh and nineteenth legal offices and the Thirteenth and
Since there is a discrepancy of opinion among the fifteenth Legal Departments, the case law states that this discrepancy
elimination through unification, Antalya First Instance 2. Judge of law dated 22.06.2000
his application was requested.
10 Of The Supreme Court Act.the first Presidential Board of the Supreme Court convened in accordance with article 17.65.2001
by day and Resolution No. 53;
“To the record that the interest difference in the invoice issued regarding the contract relationship will be applied, its duration
if there is no objection in the case, whether the interest rate debt will arise”
Where there is a discrepancy of opinion among the Supreme Court decisions, this discrepancy is through the consolidation of case law
the third Legal Department of the Supreme Court, the eleventh Legal Department, the Thirteenth Legal Department.
Department Of Law, Fifteenth Department Of Law, Nineteenth Department Of Law, General Assembly Of Law
In the evaluation of the views taken from the presidencies and the decisions sent, ” the convention
in the event that the amount arising from the relationship is not paid within a certain period, the maturity difference can be requested.
whether there should be a written contract or commercial practice between the parties, these two
in case of absence of one of the conditions, interest difference will be applied to the issued invoices
this invoice is given in the expression of the buyer T.T.23/2 of the act. according to the article,appeal within eight days
on the issue of” whether or not he will receive interest in the case of his failure to do so, ” the Court of Appeals ruled that the eleventh and
Opinion between the nineteenth Legal Departments and the decisions of the Thirteenth and Fifteenth Legal Departments
since the contravention was found, the case law of the Supreme Court of Appeals for this contravention was merged into the General Assembly of law
the date of the meeting should be determined by the First Presidency and then by the rapporteur member ..his appointment was” unanimous.
To be added to the document after depositing the processed document to the rapporteur in accordance with the above-mentioned Supreme Court decision
articles of the First Presidency of the Supreme Court on 01.10.2001 days, 6734 and 22.03.2002 days, 2517
attorney Genghis Özler and Attorney E.Dilara Güngör signed 04.09.2001 dated and lawyer
Betül dedication signed dated 19.03.2002 and also lawyer V. Güzelcandere, Lawyer Murat Albayrak,
Lawyer Erhan Güçlü Düğücü signed petitions and annexes dated 27.1.2003 in addition to the first request;
“in case of delay, the record of monthly interest will be valid.
it is not ” case law has been asked to be combined. This application is also due to the initial application
17.05.2001 days and 53 days of the first Presidential Board of the Supreme Court concerning the need to combine case law
taken under the numbered resolution During the discussions in the board.nun 23/2. ordinary contents of the invoice of the presumption in the provision of the clause
limited to matters relating to the performance of the content which is supposed to be valid.
records that change the contract to the invoice or aggravate the situation of the other party by accepting that they are
not to object to these issues, which are not usual if placed, during the time of receiving the invoice
it was adopted that he would not be responsible for the records mentioned in his case.
What is the purpose of the invoice münderecatından in this presumption immediately? The question comes to mind. Because
As explained in the section on what the invoice is in the Turkish Commercial Code
it is not as regulated. From the invoice münderecat which is the basis for such an important presumption
the legal loophole about what is meant by taking into account the provisions of the Tax Procedure Act
it is clear that it can be filled. 230 Of The Tax Procedure Code. based on the definition in the article, this
solution of the problem, continued ” case law that constitutes the subject of consolidation of the interest difference invoice
is it mandatory content?”The question must be answered.
The board, if the maturity difference is not paid on the day the cost of goods and services is to be paid
it is concluded that the quantity reached due to the delay of the claim is the new price of the goods or services i.e.
have been reached.
The rationale for this is as follows: the five essential elements of the bill as explained above
available and interest is not counted among these elements.
23/2 Of The Turkish Commercial Code.about the ordinary content of the invoice (ordinary münderecati)
as the predominant view in practice that it should be valid and that performance is limited to relevant matters
it is accepted. The interest difference is not related to the performance stage. Forward here at the time of performance
in respect of the performance of records which alter the contract and aggravate the situation of the other party, even if exited
it is not that obvious.
Consequently, as the invoice relates to the performance phase of the contract, the TTK.nun 23/2. by Article
the content of the invoice, which is assumed to be accepted without objection during the period, is only the performance of the contract
the type of goods sold, or the number of work done, which is considered to be ordinary to be included in the invoice in relation to the phase,
the type may be related to such matters as the price. In case of delay in the invoice, the interest difference will be received
no objection to the recording is included in the bill but not regulated in the contract between the parties
it does not mean that the record of a matter has also been accepted. Mandatory of the bill of interest registration
the fact that it is not content and that it was not objected to during the legal period will have a heavy consequence.;
in case the statement of interest difference is applied in the invoice, TTK.nun 23/1.presumption in matter
he will not find application because the invoice is not a contract, nor should the bill be objected to.
it has been agreed that it will not give contract qualification.
Conclusion: although not made in writing between the parties, arising from the current contractual relationship
if the amount is not paid within a certain period of time, the difference in interest is paid.
written notification to the other party and by the other party TTK.nun 23/2.appeal within eight days under the clause
if not, this situation only results in the finalization of the invoice münderecat and maturity
a two-thirds majority at the first meeting of 27.06.2003 that the difference would not mean that the defendant was conceded and could be asked for
it was decided.
POST VOTE AGAINST
The subject of unifying case law is held on the basis of the contractual relationship, which has taken place orally
not to object to the bill within eight days following the notification according to Article 23/2 of the Turkish Commercial Code
in the event that the record of the application of the interest difference in the invoice is counted from the invoice date,
it is limited to the fact that it cannot be counted.
TTK.in Article 23/1 of the present article, a commercial enterprise has sold or manufactured goods or a business
the other party from the merchant who has seen or provided the benefit should give him an invoice and the price
213, which is the description of the invoice, if it has been paid, it can also be asked to be shown in the invoice
numbered V.U.K.in Article 229 of the ” invoice, in exchange for the commodity sold or the work done
by the merchant who sells the commodity or does the business to show the amount owed by the customer
commercial certificate given to the customer ” said, the same law in Article 232, using the invoice
the requirement is regulated. The bill from these legal arrangements is barely a commercial
in relation to the business and in the case of certain activities by merchants related to that activity
it is clear that it is a commercial document which must be issued on behalf of the other party.
TTK.article 23/2 of “the recipient of an invoice within eight days from the date of receipt
if there is no objection about münderecatım, münderecatım is deemed to have accepted ” with the provision
the invoice is a means of proof, especially among merchants, and is not presented in its duration
münderecatından considered matters in favor of the organizer, in the name of the bill organized by anyone
there has been a presumption against it.
15. Contravention of case law between law department and Law Offices 11 and 19, invoice of maturity difference
15. The legal department billed this matter
while we do not count the maturity difference in terms of legal nature of the law offices 11 and 19.
it counts the invoice and the TTK.acceptance that it remains within the scope of Article 23/2
they continue to do so.In this case, the first issue that needs to be addressed is what the elements of the invoice consist of and
it is a clarification of what needs to be understood from his own mind.
T.Although the Commercial Code did not show the required elements in the bill, V.U.K.of 230
the minimum mandatory elements in Article three are listed in five bents, among which are maturity
no difference was mentioned.However, the price of the goods is also included in the 4th paragraph, so that the price is included in the invoice
it is stated by legal regulation that it is a compulsory element. On the other hand, TTK.23/1 th of ‘ nun
if the price is paid in the article, it will be shown in the invoice by mentioning TTK.
in terms of the price should be included in the invoice is emphasized. Essentially, what practice in this direction
and nor is there a different approach in doctrine.Then, the price must be included in the invoice and
there is no doubt that it is a mandatory element.At this stage it is necessary to focus on the legal advice of the concept of price. Price, as agreed with the alliance, is the relationship between a value and a currency. Another
in other words, in terms of trading, or in terms of a business or manufacturing, or in terms of the provision of an interest,
it refers to the value of the thing as money. A very close relationship with the price, even of interest in the nested
the legal nature of this concept has led to the formation of different views in practice and doctrine.
money interest, default interest, penalty requirement, delay hike or an added price of the goods
whether the element is an element has been made the subject of discussion.
However, the price of goods and services that are not paid during the period of the difference of maturity, especially in the relations between merchants
therefore, the buyer has to pay out of interest and by the parties at the time of the oral contract announcement
it must be acknowledged that there is an agreed additional amount. Moreover, the scope of combining case law
any agreement between the parties on this matter, or
in cases where it is determined that there is a practice in this regard, the interest difference is included in the price (price).
cekismesiz is.
The agreement between the parties which constitute the subject of unifying this case law was carried out orally
how the parties have decided on semen (price), which is an actin-based element
but they might know themselves. When the merchant who is entitled to the fee issues the invoice, the semen is determined by a
in case of a delayed payment of a day or other form after the period, semen
An additional payment will be made at a rate of 1%, 5%, and the invoice will be posted to the invoice.
if the parties have not objected to this record within eight days, then the parties have not agreed to the contract at the beginning of the contract.
in other words, when they decide on semen in this way, the interest rate is applied.
in case of occurrence, the price is decided by the parties depending on the future payment situation.
when the maturity date is considered to be an octet of the price, an element of the price, and even the price.
must suppress pause. In this case, it should also be included in the bill as a mandatory element.
the difference in maturity, which is integrated with the price of the invoice, and which is considered to be from the price, is also required.
it is possible to register in the invoice and it is accepted that it is a record that remains within the scope of the invoice münderecat.,
TTK.for the maturity difference of Article 23/2 of the bill in favor of the merchant
the presumption must be accepted that it will create. The burden of proof of this presumption in such a situation is such that
it must belong to the other party who receives a bill and does not object in its term.
Contrary to the legal and scientific principles set out in the above details, the court of Cassation shall not be liable for trade relations
the Law Departments of 11 and 19, which are responsible for resolving disputes arising from the ingrained and
contrary to the case law adopted in practice and doctrine,
we disagree with the majority opinion and voted against it.
POST VOTE AGAINST
Legal Basis Of Maturity Difference
In particular, in the economic conjuncture where inflation is high, the seller’s (creditor’s) interest rate is high.)
implemented in order to protect against the devastating effects of inflation it came across as a legal instrument.
The legal basis of the maturity difference is BK.of 182/2. and 210/1.we can find it in their substance. TALK.’s
182/2.according to the article “contrary …if there is no contract between seller and buyer, perform the debt at the same time
it’s a taxpayer.” TALK.of 210/1.according to the article ” What is sold if a contract to the contrary does not exist is the buyer’s
when you’re Seven, your semen is obscene. Parties to both provisions after the foundation of akdin
they are obliged to perform their debts at the same time but, on the contrary, they can be contracted
it was stated. Interest difference for non-performing receivables and payment of sales price after a certain period of time
the amount between the date of payment and the price of the sale, the difference between the date of payment and the amount agreed to be applied.
it expresses the difference.
Terms Of Maturity Difference;
A contract between the parties for the purpose of asking for a difference in interest or the parties
the application of maturity difference between must be adopted.
Opinion between the Law Departments of the Supreme Court in respect of these two conditions necessary for the demand of interest difference
it has no separation.
However, in practice, one of the ways to demand interest is to refer this issue to the invoice being issued.
in case of registration and no objection to the bill, TTK.by taking advantage of the presumption in 23/2 of
this is to ask for interest on the basis of the record.
If no payment is made during the period of the invoice issued, a record indicating that interest will be received
find and record the defendant’S TTK.’nun 23/2.failure to object within the period stipulated in the article
is it possible to ask for interest in the case?
TTK.of 23/2.in the article, within eight days from the date on which anyone receiving a bill receives it
if he does not make an objection about münderecat, he will be deemed to have accepted münderecat.
predicted. However, in order for the finance charge to benefit from this presumption,
it has to be counted.
The court of Cassation’s legal offices will receive a difference in interest between the record is counted from the invoice
since there is a difference of opinion that it is not to be counted, this difference of opinion is based on the case law.
It is the subject of unification.
For this reason, it is necessary to first focus on the concept of the invoice and the records that should be included in the invoice.
The concept of the invoice and the records to be found in the invoice;
Invoice to show the amount owed by the customer in return for the goods sold or the work done,
it is a commercial certificate issued to the customer by the merchant who sells the commodity or does the business. Records that should be included in the bill VUK.of 230.it is counted in the article.
1-date of issue of invoice, serial and sequence number,
2-name of the organizer of the invoice, if any trade title, business address, tax office and account to which it is affiliated
its number,
3-customer’s name, Trade title, address, tax office and account number if any,
4-the kind, quantity, price and amount of the goods or work,
5-delivery date and delivery note number of goods sold,
Interest is not among the required records to be included in the invoice. Prof. Dr. Oğuz Kürşat Ünal
“the maturity difference is from the invoice line, because only the required elements of the invoice line
not to be written (ordinary) records may also include, the maturity difference to the invoice
he agreed that its writing should be considered ordinary.” (Billing and proof Force s.51-52).
Prof. Dr. Yaşar Karayalçın “maturity in case there is no provision in the contract regarding the maturity difference
if the invoice containing the difference is not contested, the maturity difference becomes an element of the contract
he acknowledges that he is” coming. (Symposium P. 108).
Assessment and Conclusion;
As a result, the interest rate difference is not in the nature of interest, with this, the price of a good at the date of payment
the value is to be determined. In other words, the value of the goods at the date of payment.
VUK.of 230.article” Price and amount of goods ” must be included in the invoice elements
the value of the good at the date of payment
since the invoice is considered münderecatından. Therefore, objection to bills with interest
if it is not, the right to demand interest difference arises.
To change the terms of the contract, Register that the interest difference contained in the invoice will be applied.
it may also be considered necessary. As A Matter Of Fact, Prof. Dr. Y.Karay alçın, Prof. Dr. E. HIRŞ, Assoc. Dr. A. Battal
according to this view, which is also advocated by the TCC, who received the bill.23/3 of the.article eight-day
in case of not objecting within the time period, the organizer of the invoice shall be deemed to have accepted the solemn.
For the reasons described, there is no written agreement between the parties and the maturity contained in the invoice
TCC to record the difference.23 of.objection within the eight-day period stipulated in the article
if not, we are of the opinion that the interest rate may be requested.
we can’t agree with your decision.