{"id":2275,"date":"2021-01-19T09:47:00","date_gmt":"2021-01-19T06:47:00","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=2275"},"modified":"2021-06-24T18:42:30","modified_gmt":"2021-06-24T15:42:30","slug":"mucbir-sebep-nedir","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/mucbir-sebep-nedir\/","title":{"rendered":"What is Force Majeure?"},"content":{"rendered":"
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What is Force Majeure? \u0130zmir Lawyer <\/a>| Izmir Law Firm<\/strong><\/p>\n\n\n\n

What is Force Majeure?<\/strong><\/h2>\n\n\n\n

Force majeure events can generally be defined as specific actions, events, or situations beyond the control of the parties involved, such as natural disasters or the outbreak of hostilities.<\/strong> A force majeure clause typically exempts one or both parties from fulfilling a contract in some way following the occurrence of such events. Its basic principle is that if certain events beyond a party's control occur, that party is entitled to be exempted from or have their obligations suspended, in whole or in part. <\/p>\n\n\n\n

Although this is frequently encountered in practice and in contracts The definition and conditions of force majeure are not included in private law legislation. <\/strong>However, while the Tax Procedure Law contains a provision regarding force majeure, there are also some regulations in relevant special laws concerning encountering force majeure events. <\/p>\n\n\n\n

Tax Procedure Law<\/a><\/strong><\/p>\n\n\n\n

Article 13 \u2013 <\/strong>Force majeure events include: 1. Serious accidents, serious illnesses, and imprisonment that prevent the fulfillment of any tax obligations; 2. Disasters such as fire, earthquake, and flood that prevent the fulfillment of tax obligations; 3. Compulsory absences occurring outside the person's control; 4. Loss of books and documents due to reasons beyond the owner's control.<\/p>\n\n\n\n

Can COVID-19 be considered a force majeure event?<\/strong><\/h3>\n\n\n\n

While the Covid-19 pandemic may objectively qualify as a force majeure event under many legal systems and contracts, this issue requires further consideration. taking into account the specific characteristics of the case in relation to each contract <\/strong>Examining this is of great importance.<\/p>\n\n\n\n

Force Majeure Announcement of January 25, 2021<\/a><\/h3>\n\n\n\n

The scope of the changes introduced by the Tax Procedure Circular No. 524, published in the Official Gazette on January 25, 2021. <\/b><\/span>Businesses included in the scope will start filing tax returns 26 days after the force majeure event ends.<\/span><\/strong><\/p>\n\n\n\n

Bahse konu tebli\u011f kapsam\u0131nda, COV\u0130D-19 sebebi ile “ana faaliyet alan\u0131 itibar\u0131yla \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca al\u0131nan tedbirler kapsam\u0131nda ge\u00e7ici s\u00fcreli\u011fine faaliyetlerine tamamen ara verilmesine\/faaliyetlerinin tamamen durdurulmas\u0131na karar verilen i\u015fyerlerinin bulundu\u011fu sekt\u00f6rlerde faaliyette bulunan m\u00fckelleflerin 1\/12\/2020 tarihi (bu tarih d\u00e2hil) ila al\u0131nan karar kapsam\u0131nda faaliyetlerine tekrar ba\u015flamalar\u0131 uygun g\u00f6r\u00fclen tarih aral\u0131\u011f\u0131nda m\u00fccbir sebep halinde oldu\u011funun kabul edilmesi uygun bulunmu\u015ftur.”<\/p>\n\n\n\n

S\u00f6z konusu sekt\u00f6rlere “Sinema salonu, kahvehane, k\u0131raathane, k\u0131r bah\u00e7esi, internet kafe, elektronik oyun salonu, bilardo salonu, lokal, \u00e7ay bah\u00e7esi, hal\u0131 saha, y\u00fczme havuzu, hamam, sauna, lunapark faaliyetinde bulunan i\u015fletmeler” \u00f6rnek g\u00f6sterilebilir.<\/span><\/p>\n\n\n\n

Bu kapsamda m\u00fccbir sebep halinde oldu\u011fu kabul edilen m\u00fckelleflerle ilgili olarak; kanuni verilme s\u00fcresi m\u00fccbir sebep d\u00f6nemine isabet eden ve bu d\u00f6nemde verilmesi gereken Muhtasar Beyannameler (Muhtasar ve Prim Hizmet Beyannameleri d\u00e2hil) ve Katma De\u011fer Vergisi Beyannameleri ile \u201cForm Ba-Bs\u201d bildirimlerinin verilme ve s\u00f6z konusu d\u00f6nem i\u00e7erisinde olu\u015fturulmas\u0131 ve imzalanmas\u0131 gereken e-Defterlerin olu\u015fturulma ve imzalanma ile ayn\u0131 s\u00fcrede Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken \u201cElektronik Defter Beratlar\u0131\u201d ile e-Defterler ve bunlara ili\u015fkin berat dosyalar\u0131n\u0131n ikincil kopyalar\u0131n\u0131n y\u00fcklenme s\u00fcrelerinin m\u00fccbir sebep halinin sona erece\u011fi tarihi izleyen ay\u0131n 26 nc\u0131 g\u00fcn\u00fc sonuna kadar ve bu beyannamelere istinaden tahakkuk eden vergilerin \u00f6deme s\u00fcrelerinin beyanname verme s\u00fcresi uzat\u0131lan ilk d\u00f6nemden ba\u015flamak \u00fczere beyannamenin verilmesi gerekti\u011fi ay\u0131 izleyen aydan itibaren s\u0131ras\u0131yla her bir d\u00f6nem i\u00e7in takip eden ilgili ay\u0131n sonuna kadar uzat\u0131lmas\u0131 uygun bulunmu\u015ftur.<\/strong><\/p>\n\n\n\n

Some Examples of Force Majeure Regulations Found in Our Legislation<\/strong><\/h2>\n\n\n\n

Turkish Commercial Code<\/a><\/strong><\/p>\n\n\n\n

Article 643<\/strong> \u2013 Presentation of the bill of exchange or issuance of a protest within the legally prescribed periods. The deadlines for these transactions shall be extended if they have become impossible due to an insurmountable obstacle, such as the legislation of a state or any force majeure event. <\/strong><\/p>\n\n\n\n

Turkish Code of Obligations<\/a><\/strong><\/p>\n\n\n\n

Article 228<\/strong>– Al\u0131c\u0131ya ay\u0131pl\u0131 olarak devredilmi\u015f olan sat\u0131lan\u0131n ay\u0131ptan, beklenmedik h\u00e2lden  veya force majeure<\/strong>  dolay\u0131 yok olmas\u0131  veya a\u011f\u0131r bi\u00e7imde  zarara u\u011framas\u0131, al\u0131c\u0131n\u0131n s\u00f6zle\u015fmeden d\u00f6nme hakk\u0131n\u0131 kullanmas\u0131n\u0131 engellemez. Bu durumda al\u0131c\u0131, sat\u0131landan elinde ne kalm\u0131\u015fsa onu geri vermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n

Article 576-<\/strong> Those who operate hotels, motels, guesthouses, and holiday resorts are responsible for the loss, damage, or theft of belongings brought by their guests. However, operators are not liable for any fault that can be attributed directly to the guest, or to someone visiting them, or accompanying them, or serving them., force majeure<\/strong> Or they are relieved of this responsibility by proving that it arose from the nature of the property itself.<\/p>\n\n\n\n

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