Spor Sponsorluğu Sözleşmesi
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Date
2020
Authors
Gündüz, Duygu
Ayar, Ahmet
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Publisher
Kadir Has Üniversitesi
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Abstract
Türkiye'de özellikle spor alanında faaliyetleri desteklenmesine ve bunun karşılığında vergisel avantajlar elde edilmesine imkan sağlayan sponsorluk sözleşmeleri Türk Hukukunda yerini almaktadır. Bir iletişim aracı olarak kabul edilen sponsorluk kurumu kendine özgü yapısı ve hukuki etkileri sebebiyle günümüzde giderek de önem kazanmaktadır. Bununla birlikte atipik bir sözleşme olması sebebiyle sponsorluk sözleşmelerinin hukuki niteliği ve uygulanması gereken hükümler tartışmaya açıktır. Bu çalışmamızda öncelikle sponsorluk kurumunun tanımı, sponsorluk türleri ve ilgili olduğu hukuk dalları açıklanacak; sponsorluk sözleşmesinin unsurları ve tarafları tanımlanırken benzer sözleşmeler ile karşılaştırılması yapılacak ve son olarak sözleşme taraflarının hak ve yükümlülükleri, borca aykırılık hali ve sözleşmenin sona erme halleri incelenecektir.
Sponsorship agreements allowing to obtain tax advantages, in particular to support activities in the field of sports and in return Turkey takes its place in Turkish Law. The sponsorship, which is accepted as a communication tool, is gaining importance due to its unique structure and legal effects. However, as it is an atypical contract, the legal nature of the sponsorship agreements and the provisions to be applied are open to discussion. In this study, first of all, the definition of the sponsoring, the types of sponsorship and the related legal branches will be explained; While defining the elements and parties of the sponsorship agreement, it will be compared with similar agreements and finally the rights and obligations of the parties to the agreement, the state of non-liability and the termination conditions of the agreement will be examined.
Sponsorship agreements allowing to obtain tax advantages, in particular to support activities in the field of sports and in return Turkey takes its place in Turkish Law. The sponsorship, which is accepted as a communication tool, is gaining importance due to its unique structure and legal effects. However, as it is an atypical contract, the legal nature of the sponsorship agreements and the provisions to be applied are open to discussion. In this study, first of all, the definition of the sponsoring, the types of sponsorship and the related legal branches will be explained; While defining the elements and parties of the sponsorship agreement, it will be compared with similar agreements and finally the rights and obligations of the parties to the agreement, the state of non-liability and the termination conditions of the agreement will be examined.
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Keywords
Sponsorluk, Sponsorship