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Hukuk Dairesi<span style="mso-spacerun:yes"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal">E:2015/3683</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal">K: 2015/6043</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal">T:31.03.2015</p> <p class="MsoNormal"> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Ödeme Emrinin İptali</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Prim Borçlarından Sorumluluk</p> <p class="MsoNormal"> </p> <p class="MsoNormal"><span style="mso-spacerun:yes"> </span>SOSYAL SİGORTALAR VE GENEL SAĞLIK SİGORTASI KANUNU (5510) Madde 88</p> <!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" 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mso-fareast-language:EN-US;} </style> <![endif]--><br /> <b><font face="Verdana" size="2">"İçtihat Metni"</font></b> <p align="justify"><font face="Verdana" size="2">Dava, ödeme emirlerinin iptali istemine ilişkindir.<br /> Mahkemece, hükümde belirtilen gerekçelerle davanın kısmen kabulüne karar verilmiştir.<br /> Hükmün, davalı Kurum vekili tarafından temyiz edilmesi üzerine, temyiz isteğinin süresinde olduğu anlaşıldıktan ve Tetkik Hâkimi M.. A.. tarafından düzenlenen raporla dosyadaki kâğıtlar okunduktan sonra işin gereği düşünüldü ve aşağıdaki karar tespit edildi.<br /> 5510 sayılı Kanunun 88. maddesinin 1. fıkrasında; “4 üncü maddenin birinci fıkrasının (a) bendinde belirtilen sigortalıları çalıştıran işveren, bir ay içinde çalıştırdığı sigortalıların primlerine esas tutulacak kazançlar toplamı üzerinden bu Kanun gereğince hesaplanacak sigortalı hissesi prim tutarlarını ücretlerinden keserek ve kendisine ait prim tutarlarını da bu tutara ekleyerek en geç Kurumca belirlenecek günün sonuna kadar Kuruma öder.” Hükmü yer almakta olup, önce prime esas kazançlara ilişkin Kurum Tebliği, ardından bu tebliği yürürlükten kaldıran İşveren Uygulama Tebliği, bu süreyi takip eden ayın sonu olarak belirlemiştir.<br /> Primlerin ödenmesi gereken son gün itibariyle de olsa, kişiler davaya konu olduğu gibi prim borçlusu tüzel kişi yönetim kurulu üyesi oldukları dönemlerde ödenmesi gereken ve tahakkuk eden primlerden sorumlu tutulmalıdırlar.<br /> Bu çerçevede, davalıya prim borcu olan tüzel kişiliğin 28.06.2012 tarihinden itibaren yönetim kurulu üyesi sıfatına haiz olan davacının, davaya konu ödeme emrine konu olan ve 6. ayın sonuna kadar ödenmesi gereken 2012 yılı 5. ay dahil prim borçlarından sorumlu olduğu gözetilerek karar verilmesi gerekirken yazılı şekilde 6. ay prim borçlarından itibaren sorumlu tutulmuş olması usûl ve yasaya aykırı olup bozma nedenidir.<br /> O hâlde, davalı vekilinin bu yönleri amaçlayan temyiz itirazları kabul edilmeli ve hüküm bozulmalıdır.<br /> SONUÇ: Temyiz edilen hükmün yukarıda açıklanan nedenlerle BOZULMASINA, 31.03.2015 tarihinde oybirliğiyle karar verildi.</font></p>