{"id":20865,"date":"2026-03-12T14:34:20","date_gmt":"2026-03-12T10:34:20","guid":{"rendered":"https:\/\/duzgun.az\/?p=20865"},"modified":"2026-03-12T15:30:19","modified_gmt":"2026-03-12T11:30:19","slug":"dovl%c9%99t-sirk%c9%99tl%c9%99rinin-v%c9%99saitind%c9%99n-t%c9%99yinati-uzr%c9%99-istifad%c9%99-etm%c9%99y%c9%99nl%c9%99r-c%c9%99zalandirilacaq","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=20865","title":{"rendered":"D\u00f6vl\u0259t \u015firk\u0259tl\u0259rinin v\u0259saitind\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 etm\u0259y\u0259nl\u0259r c\u0259zaland\u0131r\u0131lacaq"},"content":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, <\/strong>d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259saitind\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 etm\u0259m\u0259y\u0259 g\u00f6r\u0259 c\u0259zalar m\u00fc\u0259yy\u0259nl\u0259\u015fir.<\/span><\/p>\n

Bu, Milli M\u0259clisin H\u00fcquq siyas\u0259ti v\u0259 d\u00f6vl\u0259t quruculu\u011fu, \u0130nsan h\u00fcquqlar\u0131 komit\u0259l\u0259rinin bu g\u00fcn videokonfrans format\u0131nda ke\u00e7iril\u0259n birg\u0259 iclas\u0131nda m\u00fczakir\u0259y\u0259 \u00e7\u0131xar\u0131lan Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/span><\/p>\n

Ba\u015fqa s\u00f6zl\u0259, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 308-1-ci madd\u0259sind\u0259 (D\u00f6vl\u0259t b\u00fcdc\u0259sinin, m\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259 ya b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n v\u0259saitind\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 etm\u0259m\u0259) cinay\u0259tin predmeti olan v\u0259saitin \u0259hat\u0259 dair\u0259si geni\u015fl\u0259ndiril\u0259r\u0259k d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259saiti d\u0259 madd\u0259nin t\u0259sir dair\u0259sin\u0259 sal\u0131n\u0131r. Madd\u0259nin haz\u0131rda q\u00fcvv\u0259d\u0259 olan sanksiyas\u0131nda c\u0259rim\u0259nin m\u0259bl\u0259\u011fi konkret aral\u0131qda (doqquz min manatdan on \u00fc\u00e7 min manatad\u0259k) n\u0259z\u0259rd\u0259 tutuldu\u011fu halda, layih\u0259y\u0259 \u0259sas\u0259n c\u0259rim\u0259 “cinay\u0259tin predmetinin d\u0259y\u0259rinin (t\u0259yinat\u0131ndan k\u0259nar istifad\u0259 olunan v\u0259saitin) y\u00fcz faizi miqdar\u0131nda” m\u00fc\u0259yy\u0259n edilir. Bu d\u0259yi\u015fiklikl\u0259 c\u0259rim\u0259nin miqdar\u0131 birba\u015fa vurulan z\u0259r\u0259rl\u0259 \u0259laq\u0259l\u0259ndirilir. Eyni zamanda, k\u00fclli miqdarda t\u00f6r\u0259dil\u0259n \u0259m\u0259ll\u0259r\u0259 g\u00f6r\u0259 alternativ c\u0259za n\u00f6v\u00fc kimi \u00fc\u00e7 il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131\u011f\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 da \u0259lav\u0259 edilir.<\/span><\/p>\n

Layih\u0259y\u0259 \u0259sas\u0259n, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 308-1-ci madd\u0259sinin Qeyd hiss\u0259sin\u0259 \u0259lav\u0259 olunacaq 2-ci b\u0259ndd\u0259 “d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r” dedikd\u0259 n\u0259yin n\u0259z\u0259rd\u0259 tutulmas\u0131 g\u00f6st\u0259rilir. Qeyd olunan b\u0259nd\u0259 \u0259sas\u0259n, “d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r” dedikd\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) 51 v\u0259 daha art\u0131q faizi birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 d\u00f6vl\u0259t\u0259 m\u0259xsus olan kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri, d\u00f6vl\u0259tin yaratd\u0131\u011f\u0131 qeyri-kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r, habel\u0259 qeyd olunan h\u00fcquqi \u015f\u0259xsl\u0259rin yaratd\u0131\u011f\u0131 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) 51 v\u0259 daha art\u0131q faizi birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 h\u0259min h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 m\u0259xsus olan t\u00f6r\u0259m\u0259 t\u0259s\u0259rr\u00fcfat c\u0259miyy\u0259tl\u0259ri, qeyri-kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r n\u0259z\u0259rd\u0259 tutulur.<\/span><\/p>\n

Bundan ba\u015fqa, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 308-1-ci madd\u0259sinin Qeyd hiss\u0259sin\u0259 \u0259lav\u0259 olunacaq 3-c\u00fc b\u0259nd\u0259 \u0259sas\u0259n, m\u00fcvafiq \u0259m\u0259ll\u0259ri ilk d\u0259f\u0259 t\u00f6r\u0259tmi\u015f \u015f\u0259xs vurdu\u011fu ziyan\u0131 tam \u00f6d\u0259dikd\u0259 m\u0259suliyy\u0259td\u0259n azad olunacaq.<\/span><\/p>\n

\u0130nzibat\u0131 X\u0259talar M\u0259c\u0259ll\u0259s\u0131n\u0131n 410-cu madd\u0259sind\u0259 d\u0259 bununla \u0259laq\u0259dar d\u0259yi\u015fiklikl\u0259r n\u0259z\u0259rd\u0259 tutulur. Bel\u0259 ki, “d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r” maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t da\u015f\u0131yan subyektl\u0259r s\u0131ras\u0131na \u0259lav\u0259 edilir v\u0259 haz\u0131rda c\u0259rim\u0259nin m\u0259bl\u0259\u011fi d\u0259ymi\u015f ziyan\u0131n h\u0259cmind\u0259n as\u0131l\u0131 olaraq d\u00f6rd y\u00fcz manatdan s\u0259kkiz min manatad\u0259k oldu\u011fu halda, layih\u0259y\u0259 \u0259sas\u0259n b\u00fct\u00fcn hallarda c\u0259rim\u0259 “inzibati x\u0259tan\u0131n bilavasit\u0259 obyekti olmu\u015f v\u0259saitin y\u00fcz faizi m\u0259bl\u0259\u011find\u0259\u201d m\u00fc\u0259yy\u0259n edil\u0259c\u0259k. Buna uy\u011fun olaraq, \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 410.2 v\u0259 410.3-c\u00fc madd\u0259l\u0259ri l\u0259\u011fv edilir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259saitind\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 etm\u0259m\u0259y\u0259 g\u00f6r\u0259 c\u0259zalar m\u00fc\u0259yy\u0259nl\u0259\u015fir. Bu,<\/p>\n","protected":false},"author":2,"featured_media":20866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,1],"tags":[],"class_list":["post-20865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-esas"],"_links":{"self":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/20865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20865"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/20865\/revisions"}],"predecessor-version":[{"id":20867,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/20865\/revisions\/20867"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/20866"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}