Bir mükellef hakkı olarak mirasın reddi
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Date
2015
Authors
Erol, Ahmet
Cingöz, Dilek
Journal Title
Journal ISSN
Volume Title
Publisher
Türkiye Barolar Birliği
Abstract
Miras bırakanın ölümü ile mirasçılara kalan borç ve alacakların kabulü veya miras bırakanın tüm haklarının, alacak ve borçlarının kendiliğinden mirasçıya geçmesi, miras bırakanın borçlarının
mal varlığından fazla olması durumunda mirasçılar nezdinde olumlu
sonuç doğurmayabilir. Bu gibi durumlarda, mirasçının mirası reddetme hakkı bulunmakta olup, buna “reddi miras”, “mirasın reddi” veya
“mirasın kabul edilmemesi” denilmektedir. Bu çalışmada, bir mükellef hakkı olarak mirasın reddi konusu mevcut çalışmalar, anayasa ve
ilgili Yargıtay kararları çerçevesinde, temel olarak medeni hukuk ve
vergi hukuku odaklı araştırılmıştır. Medeni hukukta mirasın reddi
hakkı, mirasçılara, gerçek (hakiki) ret ve hükmi (hükmen) ret olmak
üzere iki şekilde tanınmıştır. Vergi hukukuna göre de “reddi miras”
mirasçılar açısından aynı zamanda bir mükellef hakkıdır. Hukuki ve
ekonomik durumunu daha kötü hale getirebilecek, vergisel yükü getirisinden daha fazla olan bir mirası kabul etmemek, vergi hukuku
bakımından vergi yükümlüsüne tanınmış yasal bir hak olup, hemen
hemen tüm vergi mükellefi mirasçılar tarafından tercih edilen mantıklı bir seçimdir. Çalışmanın son bölümünde, mirasın reddine ilişkin
hükümlerin kanunda yeterince açık olmamasından hareketle, ileride
ilgili kanun maddelerinde yapılacak düzenlemelerde dikkate alınmasında yarar olacağı düşünülen öneriler sunulmuştur.
It may not always lead to positive results that all the rights, receivables and payables of testator -upon his/her death- automatically pass to heir in case that the liabilities of testator were over his/her own assets. In such cases, heir has the right of refusing the inheritance which is called as “refusal of inheritance” or “disclaimer of inheritance”,. In this study, disclaimer of inheritance as a taxpayer’s right has been analyzed, mainly with the focus on civil law and tax law, in light of the literature, the constitution and the related supreme court desicions, The right of disclaimer of inheritance in civil law has been recognized in two types as “virtual disclaimer” and “judicial disclaimer”. Disclaimer of inheritance is also recognized as a taxpayer’s right in tax law..It is a logical choice preferred by almost all heirs, who are also taxpayer, to refuse an inheritance, which could make the heirs’ legal and economic situation worse, and of which tax burden were more than gainings. In the last chapter, we have offerred some recommendations which can be taken into account in future legal arrangements to be made in the related articles of laws, since the provisions with regard to the disclaimer of inheritance is not clear enough in the existing law.
It may not always lead to positive results that all the rights, receivables and payables of testator -upon his/her death- automatically pass to heir in case that the liabilities of testator were over his/her own assets. In such cases, heir has the right of refusing the inheritance which is called as “refusal of inheritance” or “disclaimer of inheritance”,. In this study, disclaimer of inheritance as a taxpayer’s right has been analyzed, mainly with the focus on civil law and tax law, in light of the literature, the constitution and the related supreme court desicions, The right of disclaimer of inheritance in civil law has been recognized in two types as “virtual disclaimer” and “judicial disclaimer”. Disclaimer of inheritance is also recognized as a taxpayer’s right in tax law..It is a logical choice preferred by almost all heirs, who are also taxpayer, to refuse an inheritance, which could make the heirs’ legal and economic situation worse, and of which tax burden were more than gainings. In the last chapter, we have offerred some recommendations which can be taken into account in future legal arrangements to be made in the related articles of laws, since the provisions with regard to the disclaimer of inheritance is not clear enough in the existing law.
Description
Keywords
Miras Hakkı, Mükellef, Mükellef Hakları, Reddi Miras, Mirasın Reddi, Mirasın Reddedilmesi, Right of Inheritance, Taxpayer, Taxpayer’s Rights, Disclaimer of Inheritance, Disclaimer of Heritage, Refusal of Heritage, Refusal of Inheritance
Turkish CoHE Thesis Center URL
Citation
0
WoS Q
N/A
Scopus Q
N/A
Source
Volume
0
Issue
118
Start Page
271
End Page
296