{"id":23829,"date":"2026-05-26T13:24:28","date_gmt":"2026-05-26T09:24:28","guid":{"rendered":"https:\/\/duzgun.az\/?p=23829"},"modified":"2026-05-26T14:04:04","modified_gmt":"2026-05-26T10:04:04","slug":"az%c9%99rbaycanda-lizinq-anlayisi-l%c9%99gv-edilir","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=23829","title":{"rendered":"Az\u0259rbaycanda \u201clizinq\u201d anlay\u0131\u015f\u0131 l\u0259\u011fv edilir"},"content":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, <\/strong>bu bar\u0259d\u0259 m\u0259s\u0259l\u0259 Milli M\u0259clisin bu g\u00fcn ke\u00e7iril\u0259n iclas\u0131nda m\u00fczakir\u0259 edil\u0259n \u201cMaliyy\u0259 icar\u0259si haqq\u0131nda\u201d yeni qanun layih\u0259sind\u0259 \u0259ksini tap\u0131b.<\/span><\/p>\n

Yeni qanun layih\u0259sinin haz\u0131rlanmas\u0131n\u0131n z\u0259rur\u0259ti v\u0259 onun mahiyy\u0259tin\u0259 ke\u00e7m\u0259zd\u0259n \u00f6nc\u0259 bir konseptual m\u0259s\u0259l\u0259y\u0259 diqq\u0259ti y\u00f6n\u0259ltm\u0259y\u0259 ehtiyac var. Bu m\u0259s\u0259l\u0259 milli qanunvericilikd\u0259 istifad\u0259 olunan \u201clizinq\u201d termininin (anlay\u0131\u015f\u0131n\u0131n) \u201cmaliyy\u0259 icar\u0259si\u201d termini (anlay\u0131\u015f\u0131) il\u0259 \u0259v\u0259z edilm\u0259si il\u0259 ba\u011fl\u0131d\u0131r.<\/span><\/p>\n

Qeyd etm\u0259k laz\u0131md\u0131r ki, beyn\u0259lxalq termin olan \u201cleasing\u201d s\u00f6z\u00fc dilimiz\u0259 t\u0259l\u0259ff\u00fcz olundu\u011fu kimi ke\u00e7mi\u015f, y\u0259ni \u201clizinq\u201d kimi ifad\u0259 olunub, haz\u0131rda t\u0259qdim olunan qanun layih\u0259sind\u0259 is\u0259 onun \u201cmaliyy\u0259 icar\u0259si\u201d kimi i\u015fl\u0259dilm\u0259si (t\u0259rc\u00fcm\u0259 olunmas\u0131) m\u0259qs\u0259d\u0259uy\u011fun hesab edilib.<\/span><\/p>\n

M\u0259lumat \u00fc\u00e7\u00fcn bildiririk ki, bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 d\u0259 \u201cfinancial lease\u201d termini h\u0259min \u00f6lk\u0259l\u0259rin dilind\u0259 h\u0259rfi t\u0259rc\u00fcm\u0259d\u0259 oldu\u011fu kimi istifad\u0259 edilir. M\u0259s\u0259l\u0259n:<\/span><\/p>\n

\u2981 t\u00fcrk dilind\u0259 – finansal kiralama;<\/span><\/p>\n

\u2981 ingilis dilind\u0259 – financial lease;<\/span><\/p>\n

\u2981 ispan dilind\u0259 – arrendamiento financiero;<\/span><\/p>\n

\u2981 frans\u0131z dilind\u0259 – le cr\u00e9dit-bail.<\/span><\/p>\n

Onu da qeyd etm\u0259k laz\u0131md\u0131r ki, M\u00fclki M\u0259c\u0259ll\u0259nin 38-ci f\u0259sli \u201cLizinq\u201d adlansa da, o \u0259slind\u0259 \u201cmaliyy\u0259 lizinqi\u201d, yeni ifad\u0259 il\u0259 des\u0259k \u201cmaliyy\u0259 icar\u0259si\u201d il\u0259 ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259yir, q\u00fcvv\u0259d\u0259 olan qanunvericilikd\u0259 is\u0259 \u201cmaliyy\u0259 lizinqi\u201d termini indiy\u0259 q\u0259d\u0259r \u0259sas\u0259n Vergi M\u0259c\u0259ll\u0259sind\u0259 istifad\u0259 edilib.<\/span><\/p>\n

Bel\u0259likl\u0259, yeni qanunun q\u0259bulu il\u0259 \u201cmaliyy\u0259 icar\u0259si\u201d il\u0259 ba\u011fl\u0131 vahid yana\u015fma t\u0259min edil\u0259c\u0259k, terminl\u0259rin eynil\u0259\u015fdirilm\u0259si h\u0259yata ke\u00e7iril\u0259c\u0259k, \u201clizinq\u201d ad\u0131 il\u0259 t\u0259qdim olunan f\u0259aliyy\u0259tin h\u00fcquqi statusu v\u0259 mahiyy\u0259tinin bu xidm\u0259tin istehlak\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n daha ayd\u0131n qavran\u0131lmas\u0131na nail olunacaq. Qeyd etm\u0259k laz\u0131md\u0131r ki, bu xidm\u0259tin al\u0131c\u0131lar\u0131 t\u0259r\u0259find\u0259n lizinq ad\u0131 il\u0259 t\u0259qdim olunan bu xidm\u0259tin icar\u0259y\u0259 aid olmas\u0131ndan daha \u00e7ox, sanki onun kredit m\u00fcnasib\u0259ti olmas\u0131 r\u0259yi formala\u015f\u0131rd\u0131. Onu da bildir\u0259k ki, bu sah\u0259d\u0259 h\u00fcquqi m\u00fc\u0259yy\u0259nliyin yarad\u0131lmas\u0131 bax\u0131m\u0131ndan Az\u0259rbaycan Respublikas\u0131 Konstitusiya M\u0259hk\u0259m\u0259si Plenumunun m\u00fcvafiq q\u0259rarlar\u0131 da x\u00fcsusi \u0259h\u0259miyy\u0259t\u0259 malik olub.<\/span><\/p>\n

M\u00fczakir\u0259l\u0259rd\u0259n sonra m\u0259s\u0259l\u0259 s\u0259sverm\u0259y\u0259 qoyularaq \u00fc\u00e7\u00fcnc\u00fc oxunu\u015fda q\u0259bul edilib.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 m\u0259s\u0259l\u0259 Milli M\u0259clisin bu g\u00fcn ke\u00e7iril\u0259n iclas\u0131nda m\u00fczakir\u0259 edil\u0259n \u201cMaliyy\u0259 icar\u0259si haqq\u0131nda\u201d<\/p>\n","protected":false},"author":2,"featured_media":23830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,1],"tags":[],"class_list":["post-23829","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\/23829","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=23829"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/23829\/revisions"}],"predecessor-version":[{"id":23831,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/23829\/revisions\/23831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/23830"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}