{"id":489,"date":"2020-09-10T17:35:30","date_gmt":"2020-09-10T14:35:30","guid":{"rendered":"http:\/\/ozmeric.av.tr\/?p=489"},"modified":"2020-09-10T17:35:30","modified_gmt":"2020-09-10T14:35:30","slug":"489sosyal-guvenlik-kurumunun-kurum-hatasina-dayanan-yersiz-odemeleri-tahsil-usulu","status":"publish","type":"post","link":"http:\/\/ozmeric.av.tr\/index.php\/2020\/09\/10\/489sosyal-guvenlik-kurumunun-kurum-hatasina-dayanan-yersiz-odemeleri-tahsil-usulu\/","title":{"rendered":"SOSYAL G\u00dcVENL\u0130K KURUMU\u2019NUN \u201cKURUM HATASI\u201dNA DAYANAN YERS\u0130Z \u00d6DEMELER\u0130 TAHS\u0130L USUL\u00dc"},"content":{"rendered":"

SOSYAL G\u00dcVENL\u0130K KURUMU\u2019NUN <\/strong><\/p>\n

\u201cKURUM HATASI\u201dNA DAYANAN YERS\u0130Z \u00d6DEMELER\u0130 TAHS\u0130L USUL\u00dc<\/strong><\/p>\n

\n

10.09.2020<\/p>\n

Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7<\/p>\n

 <\/p>\n

Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan sigortal\u0131lar\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almaya hak kazanmas\u0131nda ve ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n belirlenmesindeki kriterlerin (sigortal\u0131l\u0131k s\u00fcresi, sigortal\u0131 \u00e7al\u0131\u015fmaya ba\u015flama tarihi, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 miktar\u0131 vb.) de\u011ferlendirilmesinde kimi zaman hatal\u0131 i\u015flemlerin tesis edildi\u011fi g\u00f6r\u00fclmektedir. \u0130\u015fte, hatal\u0131 i\u015flemler sebebiyle Kurum taraf\u0131ndan fazla yap\u0131lan \u00f6demeler \u201cyersiz \u00f6deme\u201d<\/em> olarak adland\u0131r\u0131lmaktad\u0131r ve bu yersiz \u00f6demelerin ilgililerden iadesi al\u0131nmas\u0131 yani tahsili ile ilgili i\u015flemler yap\u0131lmaktad\u0131r.<\/p>\n

Yasal d\u00fczenlemeye bakt\u0131\u011f\u0131m\u0131zda yersiz \u00f6demelerin tahsili bak\u0131m\u0131ndan sigortal\u0131n\u0131n veya Kurum\u2019un kusuru bulunup bulunmamas\u0131na g\u00f6re ikili bir ayr\u0131m yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6rmekteyiz.<\/p>\n

Konuya ili\u015fkin 5510 say\u0131l\u0131 Yasan\u0131n yersiz \u00f6demeleri d\u00fczenleyen 96 madde h\u00fckm\u00fc<\/strong> aynen \u015f\u00f6yledir:<\/p>\n

\u201cKurumca i\u015fverenlere, sigortal\u0131lara, iste\u011fe ba\u011fl\u0131 sigortal\u0131lara gelir veya ayl\u0131k almakta olanlara ve bunlar\u0131n hak sahiplerine, genel sa\u011fl\u0131k sigortal\u0131lar\u0131na ve bunlar\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filere, fazla veya yersiz olarak yap\u0131ld\u0131\u011f\u0131 tespit edilen bu Kanun kapsam\u0131ndaki her t\u00fcrl\u00fc \u00f6demeler;<\/em><\/p>\n

    \n
  1. a) Kas\u0131tl\u0131 veya kusurlu davran\u0131\u015flar\u0131ndan do\u011fmu\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla on y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler, bu \u00f6demelerin yap\u0131ld\u0131\u011f\u0131 tarihlerden,<\/em><\/li>\n
  2. b) Kurumun hatal\u0131 i\u015flemlerinden kaynaklanm\u0131\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla be\u015f y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler toplam\u0131, ilgiliye tebli\u011f edildi\u011fi tarihten itibaren yirmid\u00f6rt ay i\u00e7inde yap\u0131lacak \u00f6demelerde faizsiz, yirmid\u00f6rt ayl\u0131k s\u00fcrenin doldu\u011fu tarihten sonra yap\u0131lacak \u00f6demelerde ise bu s\u00fcre sonundan,<\/em><\/li>\n<\/ol>\n

    itibaren hesaplanacak olan kanun\u00ee faizi ile birlikte, ilgililerin Kurumdan alaca\u011f\u0131 varsa bu alacaklar\u0131ndan mahsup edilir, alacaklar\u0131 yoksa genel h\u00fck\u00fcmlere g\u00f6re geri al\u0131n\u0131r.\u201c<\/em><\/p>\n

    Yasal d\u00fczenlemeden anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, Kurum hatas\u0131n\u0131n s\u00f6z konusu oldu\u011fu hallerde Kurum\u2019un hatal\u0131 i\u015flemi tespit tarihinden itibaren geriye y\u00f6nelik en fazla be\u015f y\u0131ll\u0131k yersiz \u00f6demeyi geri alma hakk\u0131na sahip oldu\u011fu g\u00f6r\u00fclmektedir. Ancak sigortal\u0131n\u0131n kusurundan kaynaklanan hallerde bu s\u00fcre on y\u0131ld\u0131r. Bununla beraber yine, Kurum hatas\u0131ndan kaynaklanan yersiz \u00f6demelerde ilgili yersiz \u00f6deme konusu miktar\u0131 kendisine tebli\u011f tarihinden itibaren 24 ay i\u00e7erisinde faizsiz olarak Kurum\u2019a \u00f6deme hakk\u0131na sahiptir.<\/strong><\/p>\n

    Konuya ili\u015fkin Almanya ile \u00e7ak\u0131\u015fan sigortal\u0131l\u0131\u011f\u0131 bulunan ilgilinin, \u00a0T\u00fcrkiye\u2019deki \u00e7ak\u0131\u015fan s\u00fcreye isabet eden sigortal\u0131l\u0131\u011f\u0131n\u0131n iptal edildi\u011fi ve bu iptal i\u015flemi sebebiyle \u00f6denen yersiz \u00f6demelerin iadesinin uyu\u015fmazl\u0131k konusu oldu\u011fu davada, a\u015fa\u011f\u0131da yer verilen T.C Yarg\u0131tay\u00a0 21.Hukuk Dairesi\u00a0 Esas: 2014\/ 26166\u00a0 Karar: 2015 \/ 15932\u00a0 Karar Tarihi: 08.09.2015 karar\u0131<\/strong> ile Almanya\u2019daki sigortal\u0131l\u0131k durumunu ara\u015ft\u0131rmayan Kurum\u2019un hatal\u0131 oldu\u011fu ve yersiz \u00f6demelerin 5510 say\u0131l\u0131 Yasa’n\u0131n 96. maddesinin 1-b h\u00fckm\u00fcne g\u00f6re iadesi gerekti\u011fini belirtmi\u015ftir.<\/p>\n

    \u201cDava ve Karar: Davac\u0131-kar\u015f\u0131 daval\u0131 5510 say\u0131l\u0131 Yasa’n\u0131n 96. maddesinin 1-b h\u00fckm\u00fcnce 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131 s\u00fcresinde fazladan \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n iadesi gerekti\u011finin tespitine, iptal edilen \u00e7al\u0131\u015fmalar\u0131 nedeniyle iadesi gereken sigorta primi alacaklar\u0131n\u0131n tespitine, 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131nda fazladan \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 \u00f6denlerinden mahsubuna, fazladan \u00f6denen maa\u015f \u00f6demeleri i\u00e7in faiz al\u0131namayaca\u011f\u0131n\u0131n tespitiyle, aksi y\u00f6ndeki Kurum i\u015fleminin iptaline,<\/em><\/p>\n

    Daval\u0131-kar\u015f\u0131 davac\u0131 Kurum ise, ba\u015flat\u0131lan icra takibine yap\u0131lan itiraz\u0131n kald\u0131r\u0131lmas\u0131na ve takibin devam\u0131na karar verilmesini istemi\u015flerdir. <\/em><\/p>\n

    Mahkeme ilam\u0131nda belirtildi\u011fi \u015fekilde, her iki davan\u0131nda k\u0131smen kabul\u00fcne karar vermi\u015ftir.<\/em><\/p>\n

    H\u00fckm\u00fcn, taraf vekillerince temyiz edilmesi \u00fczerine temyiz iste\u011finin s\u00fcresinde oldu\u011fu anla\u015f\u0131ld\u0131ktan ve Tetkik Hakimi taraf\u0131ndan d\u00fczenlenen raporla dosyadaki ka\u011f\u0131tlar okunduktan sonra i\u015fin gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc ve a\u015fa\u011f\u0131daki karar tesbit edildi.<\/em><\/p>\n

    1-Dosyadaki yaz\u0131lara, toplanan delillere, h\u00fckm\u00fcn dayand\u0131\u011f\u0131 gerektirici nedenlere g\u00f6re daval\u0131\/kar\u015f\u0131 davac\u0131 Kurumun t\u00fcm, davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n ise a\u015fa\u011f\u0131daki bendin kapsam\u0131 d\u0131\u015f\u0131nda kalan temyiz itirazlar\u0131n\u0131n reddine,<\/em><\/p>\n

    2-Dava, 01.07.1995 tarihinden itibaren Kurumdan ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 alan davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n, T\u00fcrkiye<\/em>\u0092deki bir k<\/em>\u0131s<\/em>\u0131m sigortal<\/em>\u0131l<\/em>\u0131\u011f\u0131n<\/em>\u0131n Almanya<\/em>\u0092daki sigortal<\/em>\u0131l<\/em>\u0131k s<\/em>\u00fcresi ile <\/em>\u00e7ak<\/em>\u0131\u015fmas<\/em>\u0131 nedeniyle iptali nedeniyle olu<\/em>\u015fan yeni duruma g<\/em>\u00f6re; <\/em><\/p>\n

    a) Ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n yeniden hesaplanarak 17.10.2000 – 16.01.2011 tarihleri aras\u0131nda yersiz \u00f6denen ayl\u0131klar\u0131n tutar\u0131 5.772,85 TL ile 21.03.2011 tarihi itibari ile 3.637,26 faiz ve 5,00 TL tebligat \u00fccreti olmak \u00fczere toplam 9.415,11 TL bor\u00e7 \u00e7\u0131karan Kurum i\u015fleminin iptali,<\/em><\/p>\n

    b) 5510 say\u0131l\u0131 Yasan\u0131n 96\/1-b maddesi uyar\u0131nca, davac\u0131ya 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131 s\u00fcresinde fazladan \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n iadesinin gerekti\u011fi ve fazladan \u00f6denen maa\u015f \u00f6demeleri i\u00e7in davac\u0131\/kar\u015f\u0131 daval\u0131dan faiz al\u0131namayaca\u011f\u0131n\u0131n tespiti, <\/em><\/p>\n

    c) \u0130ptal edilen \u00e7al\u0131\u015fmalar\u0131 nedeniyle davac\u0131\/kar\u015f\u0131 daval\u0131ya iadesi gereken sigorta primi alacaklar\u0131n\u0131n tespit edilerek davac\u0131\/kar\u015f\u0131 daval\u0131ya 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131nda fazladan \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 \u00f6demelerinden mahsubunun gerekti\u011finin tespiti istemine ili\u015fkindir.<\/em><\/p>\n

    3-Kar\u015f\u0131 dava; 17.10.2000 – 17.01.2011 tarihleri aras\u0131nda daval\u0131\/kar\u015f\u0131 davac\u0131ya yersiz \u00f6denen ayl\u0131k miktar\u0131 olan toplam 5.772,85 TL alaca\u011f\u0131n yasal faiziyle birlikte tahsili i\u00e7in \u0130zmir 11. \u0130cra Dairesinin 2011\/6458 say\u0131l\u0131 dosyas\u0131nda yap\u0131lan takibe daval\u0131\/kar\u015f\u0131 davac\u0131 taraf\u0131ndan yap\u0131lan itiraz \u00fczerine takibin durmas\u0131 nedeniyle, itiraz\u0131n kald\u0131r\u0131lmas\u0131 ve toplam 9.514,02 TL \u00fczerinden takibin devam\u0131 ve icra inkar tazminat\u0131na h\u00fckmedilmesi istemine ili\u015fkindir.<\/em><\/p>\n

    Mahkemece; <\/em><\/p>\n

    \u0093As\u0131l dava y\u00f6n\u00fcnden; davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n 5510 say\u0131l\u0131 Yasan\u0131n 96\/1-a maddesi uyar\u0131nca kendisine 10 y\u0131ll\u0131k zaman a\u015f\u0131m\u0131 s\u00fcresinde fazladan \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n (Kuruma) iadesi gerekti\u011fi \u015feklindeki Kurum karar\u0131na y\u00f6nelik talebinin reddine, iptal edilen T\u00fcrkiye<\/em>\u0092deki <\/em>\u00e7al<\/em>\u0131\u015fmalar<\/em>\u0131 nedeniyle 506 say\u0131l\u0131 Yasa kapsam\u0131nda geri verilecek sigorta primi alacaklar\u0131n\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131, buna g\u00f6re yersiz \u00f6deme miktar\u0131ndan mahsubunun yap\u0131lmas\u0131na yer olmad\u0131\u011f\u0131na, yersiz \u00f6denen ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131ndan dolay\u0131 faiz al\u0131namayaca\u011f\u0131na dair talebinin reddine, 16.02.2011 g\u00fcnl\u00fc 2877096 say\u0131l\u0131 bor\u00e7 bildirim belgesine g\u00f6re daval\u0131\/kar\u015f\u0131 davac\u0131 Kuruma 5.727,01 TL as\u0131l, (21.03.2011 tarihi itibariyle) 3.506,97 TL yasal faiz ve 5,00 TL tebligat \u00fccreti olmak \u00fczere toplam 9.233,98 TL bor\u00e7lu oldu\u011fundan bu miktara ili\u015fkin daval\u0131\/kar\u015f\u0131 davac\u0131 Kurum karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na y\u00f6nelik talebinin reddine, geri kalan miktardan sorumlu olmad\u0131\u011f\u0131n\u0131n kabul\u00fcne,<\/em><\/p>\n

    \u0093Kar\u015f\u0131 dava y\u00f6n\u00fcnden; \u0130zmir 11. \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2011\/6458 say\u0131l\u0131 takip dosyas\u0131ndan yap\u0131lan takipten dolay\u0131 davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n, daval\u0131\/kar\u015f\u0131 davac\u0131 Kuruma 02.06.2011 tarihi itibariyle 5.727,01 TL as\u0131l, 3.610,38 TL i\u015flemi\u015f faizi olmak \u00fczere toplam 9.337,39 TL bor\u00e7lu oldu\u011funun kabul\u00fc ile takibin bu miktar \u00fczerinden devam\u0131na, kalan miktara y\u00f6nelik daval\u0131\/kar\u015f\u0131 davac\u0131 talebinin reddine,<\/em>\u0094karar verilmi\u015ftir. <\/em><\/p>\n

    Dosyadaki kay\u0131t ve belgelerden; Alman vatanda\u015f\u0131 olan davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n T\u00fcrkiye<\/em>\u0092de 11.12.1978 – 31.03.1986, 11.09.1989 – 16.10.1989 ve 01.11.1989 – 31.12.1993 tarihleri aras<\/em>\u0131nda 23532 sicil numaral<\/em>\u0131 <\/em>\u0130zmir Alman K<\/em>\u00fclt<\/em>\u00fcr Merkezi<\/em>\u0092nde, 01.07.1986 – 31.08.1989 tarihleri aras\u0131nda da 23705 sicil numaral\u0131 Bolu\/G\u00f6yn\u00fck Eczanesi<\/em>\u0092nde sigortal<\/em>\u0131 <\/em>\u00e7al<\/em>\u0131\u015fmalar<\/em>\u0131n<\/em>\u0131n oldu<\/em>\u011fu, 02.01.1994 – 30.06.1995 tarihleri aras<\/em>\u0131nda da 506 say<\/em>\u0131l<\/em>\u0131 Yasa kapsam<\/em>\u0131nda iste<\/em>\u011fe ba<\/em>\u011fl<\/em>\u0131 sigortal<\/em>\u0131 oldu<\/em>\u011fu, Almanya<\/em>\u0092da ise 26.02.1962 – 31.05.1971, 01.08.1972 – 01.06.1978, 11.01.1989 – 31.12.1989, 01.01.1990 – 31.01.1990 ve 01.05.1991 – 31.03.1996 tarihleri aras\u0131nda sigortal\u0131 oldu\u011fu, 21.06.1945 do\u011fumlu olan davac\u0131\/kar\u015f\u0131 daval\u0131ya 30.06.1995 tarihli tahsis talebi \u00fczerine 506 say\u0131l\u0131 Yasan\u0131n 60\/A-a maddesi uyar\u0131nca 50 ya\u015f, 16 y\u0131l 269 g\u00fcn sigortal\u0131l\u0131k s\u00fcresi, 5.356 prim \u00f6deme g\u00fcn say\u0131s\u0131 \u00fczerinden 5.800 g\u00f6sterge, % 57 ayl\u0131k ba\u011flama oran\u0131 \u00fczerinden 01.07.1995 tarihinden ba\u015flamak \u00fczere ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011fland\u0131\u011f\u0131, ancak Alman Sigorta merciinden al\u0131nan 28.06.2010 tarihli hizmet cetvelinden; 01.11.1989 – 30.06.1995 tarihleri aras\u0131nda Almanya’daki sigortal\u0131l\u0131k ile T\u00fcrkiye<\/em>\u0092deki sigortal<\/em>\u0131l<\/em>\u0131\u011f\u0131n <\/em>\u00e7ak<\/em>\u0131\u015fmas<\/em>\u0131 nedeniyle <\/em>\u00e7ak<\/em>\u0131\u015fan T<\/em>\u00fcrkiye’deki sigortal<\/em>\u0131 hizmetlerinin iptal edildi<\/em>\u011fi, neticede kalan 3.648 g<\/em>\u00fcn hizmeti \u00fczerinden davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n yeniden hesapland\u0131\u011f\u0131 ve 17.10.2000 – 16.01.2011 tarihleri aras\u0131nda yersiz \u00f6denen ayl\u0131klar\u0131n tutar\u0131 5.772,85 TL ile 21.03.2011 tarihi itibari ile 3.637,26 faiz ve 5,00 TL tebligat \u00fccreti olmak \u00fczere toplam 9.415,11 TL bor\u00e7 \u00e7\u0131kar\u0131larak faizi ile davac\u0131\/kar\u015f\u0131 daval\u0131dan talep edildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n

    Uyu\u015fmazl\u0131k; davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n, T\u00fcrkiye<\/em>\u2019deki k<\/em>\u0131s<\/em>\u0131m sigortal<\/em>\u0131l<\/em>\u0131\u011f\u0131n<\/em>\u0131n, Almanya<\/em>\u2019daki sigortal<\/em>\u0131l<\/em>\u0131k ile <\/em>\u00e7ak<\/em>\u0131\u015fmas<\/em>\u0131 nedeniyle iptali <\/em>\u00fczerine, prim g\u00fcn say\u0131s\u0131n\u0131n de\u011fi\u015fmesi nedeniyle yeni olu\u015fan duruma g\u00f6re ayl\u0131\u011f\u0131n\u0131n yeninden hesaplanmas\u0131 sonucunda, davac\u0131\/kar\u015f\u0131 daval\u0131ya yersiz \u00f6denen ayl\u0131klar\u0131n, davac\u0131n\u0131n iyiniyetli kabul edilerek 5510 say\u0131l\u0131 Yasa<\/em>\u0092n<\/em>\u0131n 96\/1-b maddesi uyar<\/em>\u0131nca son 5 y<\/em>\u0131la ait olan miktar\u0131n\u0131n faizsiz olarak m\u0131 tahsili, yoksa k\u00f6t\u00fcniyetli olarak kabul edilerek 5510 say\u0131l\u0131 Yasan\u0131n 96\/1-a maddesi uyar\u0131nca son 10 y\u0131lda \u00f6denen ayl\u0131klar\u0131n faizi ile mi tahsil edilmesi gerekti\u011fine ili\u015fkindir.<\/em><\/p>\n

    Davan\u0131n yasal dayana\u011f\u0131n\u0131 olu\u015fturan 6111 say\u0131l\u0131 Yasa’n\u0131n 44. maddesi ile de\u011fi\u015fik 5510 say\u0131l\u0131 Yasa<\/em>\u2019n<\/em>\u0131n Yersiz <\/em>\u00d6demelerin Geri Al<\/em>\u0131nmas<\/em>\u0131\u0094 ba<\/em>\u015fl<\/em>\u0131kl<\/em>\u0131 96. maddesinde; <\/em><\/p>\n

    “Kurumca i\u015fverenlere, sigortal\u0131lara, iste\u011fe ba\u011fl\u0131 sigortal\u0131lara gelir veya ayl\u0131k almakta olanlara ve bunlar\u0131n hak sahiplerine, genel sa\u011fl\u0131k sigortal\u0131lar\u0131na ve bunlar\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filere, fazla veya yersiz olarak yap\u0131ld\u0131\u011f\u0131 tespit edilen bu Kanun kapsam\u0131ndaki her t\u00fcrl\u00fc \u00f6demeler;<\/em><\/p>\n

      \n
    1. a) Kas\u0131tl\u0131 veya kusurlu davran\u0131\u015flar\u0131ndan do\u011fmu\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla on y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler, bu \u00f6demelerin yap\u0131ld\u0131\u011f\u0131 tarihlerden,<\/em><\/li>\n
    2. b) Kurumun hatal\u0131 i\u015flemlerinden kaynaklanm\u0131\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla be\u015f y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler toplam\u0131, ilgiliye tebli\u011f edildi\u011fi tarihten itibaren yirmid\u00f6rt ay i\u00e7inde yap\u0131lacak \u00f6demelerde faizsiz, yirmid\u00f6rt ayl\u0131k s\u00fcrenin doldu\u011fu tarihten sonra yap\u0131lacak \u00f6demelerde ise bu s\u00fcre sonundan, itibaren hesaplanacak olan kanun\u00ee faizi ile birlikte, ilgililerin Kurumdan alaca\u011f\u0131 varsa bu alacaklar\u0131ndan mahsup edilir, alacaklar\u0131 yoksa genel h\u00fck\u00fcmlere g\u00f6re geri al\u0131n\u0131r.<\/em><\/li>\n<\/ol>\n

      Alacaklar\u0131n yersiz \u00f6demelere mahsubu, en eski bor\u00e7tan ba\u015flanarak bor\u00e7 asl\u0131na yap\u0131l\u0131r, kanun\u00ee faiz kalan borca uygulan\u0131r. Bu h\u00fck\u00fcm ilgili hak sahiplerinin muvafakat etmeleri kayd\u0131yla, ayn\u0131 dosyadan di\u011fer bir hak sahibine yap\u0131lan yersiz \u00f6demelere mahsubunda da uygulan\u0131r. <\/em><\/p>\n

      Yersiz \u00f6demenin gelir ve ayl\u0131klardan kesilmesinde, kesintinin ba\u015flayaca\u011f\u0131 \u00f6deme d\u00f6nemi ba\u015f\u0131 itibar\u0131yla kanun\u00ee faizi ile birlikte hesaplanan bor\u00e7 tutar\u0131, gelir ve ayl\u0131ktan % 25 oran\u0131nda kesilmek suretiyle uygulan\u0131r.<\/em><\/p>\n

      Yersiz \u00f6demelerin tespiti ile geri al\u0131nmas\u0131na ve bu maddenin uygulanmas\u0131na ili\u015fkin us\u00fbl ve esaslar, Kurum taraf\u0131ndan \u00e7\u0131kar\u0131lacak y\u00f6netmelikle d\u00fczenlenir.<\/em>\u0094 h<\/em>\u00fckm<\/em>\u00fc yer almaktad<\/em>\u0131r. <\/em><\/p>\n

      Somut olayda; davac\u0131n\u0131n \u00e7ak\u0131\u015ft\u0131\u011f\u0131 gerek\u00e7esi ile iptal edilen 01.11.1989 – 31.12.1993 tarihleri aras\u0131ndaki sigortal\u0131 \u00e7al\u0131\u015fmalar\u0131n\u0131n T\u00fcrkiye<\/em>\u0092de bulunan <\/em>\u0130zmir Alman K<\/em>\u00fclt<\/em>\u00fcr Merkezi<\/em>\u0092 (Goethe Enstit<\/em>\u00fcs<\/em>\u00fc) nde ge<\/em>\u00e7ti<\/em>\u011fi, 02.01.1994 – 30.06.1995 tarihleri aras<\/em>\u0131ndaki sigortal<\/em>\u0131l<\/em>\u0131\u011f\u0131n<\/em>\u0131n ise 506 say<\/em>\u0131l<\/em>\u0131 Yasa kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131k oldu\u011fu ve primlerin s\u00fcresi i\u00e7erisinde \u00f6dendi\u011fi, davac\u0131n\u0131n \u0130zmir Alman K\u00fclt\u00fcr Merkezi<\/em>\u0092 (Goethe Enstit<\/em>\u00fcs<\/em>\u00fc) nde ge<\/em>\u00e7en 11.12.1978 31.03.1986 tarihleri aras<\/em>\u0131ndaki <\/em>\u00e7al<\/em>\u0131\u015fmalar<\/em>\u0131n<\/em>\u0131n ise sadece T<\/em>\u00fcrk Sosyal G<\/em>\u00fcvenlik Kurumuna bildirildi\u011fi, Alman vatanda\u015f\u0131 olan davac\u0131\/kar\u015f\u0131 daval\u0131ya ayl\u0131k ba\u011flayan Kurumun, ayl\u0131k ba\u011flanmas\u0131 esnas\u0131nda davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n Almanya<\/em>\u2019daki sigortal<\/em>\u0131l<\/em>\u0131k durumunu ara<\/em>\u015ft<\/em>\u0131rmad<\/em>\u0131\u011f\u0131, davac<\/em>\u0131\/kar<\/em>\u015f\u0131 daval<\/em>\u0131n<\/em>\u0131n <\/em>\u00f6nceki <\/em>\u00e7al<\/em>\u0131\u015fmalar<\/em>\u0131n<\/em>\u0131n sadece T<\/em>\u00fcrk Sosyal G<\/em>\u00fcvenlik Kurumuna bildirilmesi kar\u015f\u0131s\u0131nda, \u00e7ak\u0131\u015fan d\u00f6nemdeki \u00e7al\u0131\u015fmalar\u0131n\u0131n hem Alman Sigorta Merciine hem de T\u00fcrk Sosyal G\u00fcvenlik Kurumuna bildirildi\u011fini bildi\u011fine dair dosya i\u00e7erisinde delil olmad\u0131\u011f\u0131, \u00e7ak\u0131\u015fan d\u00f6nemdeki sigortal\u0131l\u0131\u011f\u0131 olmasa dahi ayl\u0131\u011f\u0131n ba\u011fland\u0131\u011f\u0131 01.07.1995 tarihi itibari ile davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131na hak kazand\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/em><\/p>\n

      Bu durumda, davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n kas\u0131tl\u0131 ve kusurlu davran\u0131\u015f\u0131 sonucu de\u011fil, ayl\u0131k ba\u011flarken Alman vatanda\u015f\u0131 olan davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n Almanya<\/em>\u2019daki sigortal<\/em>\u0131l<\/em>\u0131k durumunu ara\u015ft\u0131rmayan daval\u0131\/kar\u015f\u0131 davac\u0131 Kurumun hatal\u0131 i\u015flemi sonucunda davac\u0131\/kar\u015f\u0131 daval\u0131ya fazla prim s\u00fcresi \u00fczerinden ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011fland\u0131\u011f\u0131 ve buna ba\u011fl\u0131 olarak fazla \u00f6demede bulunuldu\u011fu anla\u015f\u0131lmaktad\u0131r. <\/em><\/p>\n

      Davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n kas\u0131tl\u0131 veya kusurlu davran\u0131\u015flar\u0131 olmamas\u0131 kar\u015f\u0131s\u0131nda, davac\u0131\/kar\u015f\u0131 daval\u0131ya fazladan yap\u0131lan \u00f6demelerin iadesinde 5510 say\u0131l\u0131 yasan\u0131n 96\/1-b maddesi uyar\u0131nca hesaplama yap\u0131lmas\u0131 gerekirken, 5510 say\u0131l\u0131 yasan\u0131n 96\/1-a maddesi uyar\u0131nca hesaplama ve buna g\u00f6re icra takibi yap\u0131lmas\u0131na ili\u015fkin kurum i\u015flemi hatal\u0131 olmu\u015ftur.<\/em><\/p>\n

      Yap\u0131lacak i\u015f; davac\u0131\/kar\u015f\u0131 daval\u0131ya fazla prim s\u00fcresi \u00fczerinden yap\u0131lan \u00f6demelerin kurumun hatal\u0131 i\u015fleminden kaynakland\u0131\u011f\u0131n\u0131 kabul ederek, 5510 say\u0131l\u0131 yasan\u0131n 96\/1-b maddesi uyar\u0131nca hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla be\u015f y\u0131ll\u0131k s\u00fcrede yap\u0131lan fazla \u00f6demeler toplam\u0131n\u0131 kurumdan sormak, tespit edilen mebla\u011f\u0131n davac\u0131ya tebli\u011f edildi\u011fi tarihten itibaren yirmid\u00f6rt ay i\u00e7inde yap\u0131lacak \u00f6demelerde faizsiz, yirmid\u00f6rt ayl\u0131k s\u00fcrenin doldu\u011fu tarihten sonra yap\u0131lacak \u00f6demelerde ise bu s\u00fcre sonundan, itibaren hesaplanacak olan kanun\u00ee faizi ile birlikte geri al\u0131naca\u011f\u0131na karar vermekten ibarettir.<\/em><\/p>\n

      O halde, davac\u0131\/kar\u015f\u0131 daval\u0131n\u0131n bu y\u00f6nleri ama\u00e7layan temyiz itirazlar\u0131 kabul edilmeli ve h\u00fck\u00fcm bozulmal\u0131d\u0131r.<\/em><\/p>\n

      Sonu\u00e7: H\u00fckm\u00fcn yukar\u0131da a\u00e7\u0131klanan nedenlerle BOZULMASINA, temyiz harc\u0131n\u0131n istek halinde davac\u0131 kar\u015f\u0131 daval\u0131ya iadesine, 08.09.2015 g\u00fcn\u00fcnde oybirli\u011fi ile, karar verildi.\u201d<\/em><\/p>\n

      Yine “Fazla Veya Yersiz \u00d6demelerin Tahsiline \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik”\u00a0 <\/em>md.10\/2 ile de kurum hatas\u0131n\u0131n oldu\u011fu hallerde faizsiz bor\u00e7 tablosu d\u00fczenlenece\u011fi belirtilmi\u015ftir. “Fazla Veya Yersiz \u00d6demelerin Tahsiline \u0130li\u015fkin Usul Ve Esaslar Hakk\u0131nda Y\u00f6netmelik”<\/em> md.13 ile yersiz \u00f6demelerin ilgililerin Kurum alaca\u011f\u0131ndan mahsup edilmesi suretiyle tahsil olunaca\u011f\u0131n\u0131, Kurumdan alaca\u011f\u0131n bulunmamas\u0131 halinde genel h\u00fck\u00fcmlere g\u00f6re tahsil edilece\u011fini d\u00fczenlemi\u015ftir.<\/p>\n

      madde 10- (2) Kurumun hatal\u0131 i\u015flemlerinden kaynaklanan fazla veya yersiz \u00f6demeler i\u00e7in de bir \u00f6nceki f\u0131krada belirtilen bor\u00e7 tablosu d\u00fczenlenir. Ancak, bu t\u00fcr alacaklar i\u00e7in borcun tahakkuk ettirilmesi s\u0131ras\u0131nda her hangi bir faiz hesaplanmaz. Bu \u015fekilde tahakkuk ettirilen bor\u00e7lar i\u00e7in faiz ba\u015flang\u0131\u00e7 tarihi, borcun ilgiliye tebli\u011f edildi\u011fi tarihi takip eden (De\u011fi\u015fik ibare: RG-12\/5\/2011-27932) yirmi d\u00f6rd\u00fcnc\u00fc ay\u0131n bitti\u011fi tarihtir. <\/em><\/p>\n

      madde 13 \u2013 (1) Kurumca ilgililere fazla veya yersiz olarak yap\u0131ld\u0131\u011f\u0131 tespit edilen \u00f6demeler, ilgililerin Kurumdan alacaklar\u0131ndan mahsup edilmek, gelir ve ayl\u0131klar\u0131ndan kesinti yap\u0131lmak suretiyle tahsil edilir. Kurumdan her hangi bir alaca\u011f\u0131n\u0131n bulunmamas\u0131 h\u00e2linde, genel h\u00fck\u00fcmlere g\u00f6re tahsil edilir.<\/em><\/p>\n

      Sonu\u00e7 olarak,<\/p>\n

      Kurum hatas\u0131na dayanan yersiz \u00f6demelerin iadesinde sigortal\u0131lar\u0131n 24 ay i\u00e7inde faizsiz olarak \u00f6deme hakk\u0131na sahip oldu\u011fu, bu halde Kurum\u2019un faizsiz bir bor\u00e7 tablosu d\u00fczenlemekle ve sigortal\u0131ya bu tabloyu tebli\u011f etmekle y\u00fck\u00fcml\u00fc oldu\u011fu, 24 ayl\u0131k s\u00fcrenin i\u015fbu tebli\u011f ile i\u015flemeye ba\u015flayaca\u011f\u0131n\u0131 s\u00f6yleyebiliriz.<\/strong> Yine Kurum taraf\u0131ndan genel h\u00fck\u00fcmlere g\u00f6re tahsil i\u015flemi yap\u0131lmas\u0131 i\u00e7in, ilgilinin Kurum\u2019dan herhangi bir alaca\u011f\u0131 bulunmamas\u0131 gerekmektedir.<\/p>\n

      \u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

      SOSYAL G\u00dcVENL\u0130K KURUMU\u2019NUN \u201cKURUM HATASI\u201dNA DAYANAN YERS\u0130Z \u00d6DEMELER\u0130 TAHS\u0130L USUL\u00dc 10.09.2020 Av.Merve Ay\u00e7e \u00d6ZMER\u0130\u00c7   Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan sigortal\u0131lar\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almaya hak kazanmas\u0131nda ve ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n belirlenmesindeki kriterlerin (sigortal\u0131l\u0131k s\u00fcresi, sigortal\u0131 \u00e7al\u0131\u015fmaya ba\u015flama tarihi, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 miktar\u0131 vb.) de\u011ferlendirilmesinde kimi zaman hatal\u0131 i\u015flemlerin tesis edildi\u011fi g\u00f6r\u00fclmektedir. \u0130\u015fte, hatal\u0131 i\u015flemler sebebiyle Kurum taraf\u0131ndan fazla yap\u0131lan \u00f6demeler \u201cyersiz \u00f6deme\u201d olarak adland\u0131r\u0131lmaktad\u0131r ve bu yersiz \u00f6demelerin ilgililerden iadesi al\u0131nmas\u0131 yani tahsili ile ilgili i\u015flemler yap\u0131lmaktad\u0131r. Yasal d\u00fczenlemeye bakt\u0131\u011f\u0131m\u0131zda yersiz \u00f6demelerin tahsili bak\u0131m\u0131ndan sigortal\u0131n\u0131n veya Kurum\u2019un kusuru bulunup bulunmamas\u0131na g\u00f6re ikili bir ayr\u0131m yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6rmekteyiz. Konuya ili\u015fkin 5510 say\u0131l\u0131 Yasan\u0131n yersiz \u00f6demeleri d\u00fczenleyen 96 madde h\u00fckm\u00fc aynen \u015f\u00f6yledir: \u201cKurumca i\u015fverenlere, sigortal\u0131lara, iste\u011fe ba\u011fl\u0131 sigortal\u0131lara gelir veya ayl\u0131k almakta olanlara ve bunlar\u0131n hak sahiplerine, genel sa\u011fl\u0131k sigortal\u0131lar\u0131na ve bunlar\u0131n bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filere, fazla veya yersiz olarak yap\u0131ld\u0131\u011f\u0131 tespit edilen bu Kanun kapsam\u0131ndaki her t\u00fcrl\u00fc \u00f6demeler; a) Kas\u0131tl\u0131 veya kusurlu davran\u0131\u015flar\u0131ndan do\u011fmu\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla on y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler, bu \u00f6demelerin yap\u0131ld\u0131\u011f\u0131 tarihlerden, b) Kurumun hatal\u0131 i\u015flemlerinden kaynaklanm\u0131\u015fsa, hatal\u0131 i\u015flemin tespit tarihinden geriye do\u011fru en fazla be\u015f y\u0131ll\u0131k s\u00fcrede yap\u0131lan \u00f6demeler toplam\u0131, ilgiliye tebli\u011f edildi\u011fi tarihten itibaren yirmid\u00f6rt ay i\u00e7inde yap\u0131lacak \u00f6demelerde faizsiz, yirmid\u00f6rt ayl\u0131k s\u00fcrenin doldu\u011fu […]<\/p>\n","protected":false},"author":117,"featured_media":492,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[133,132,131],"_links":{"self":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/489"}],"collection":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=489"}],"version-history":[{"count":1,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/489\/revisions"}],"predecessor-version":[{"id":491,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/489\/revisions\/491"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media\/492"}],"wp:attachment":[{"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/categories?post=489"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ozmeric.av.tr\/index.php\/wp-json\/wp\/v2\/tags?post=489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}