{"id":2099,"date":"2021-12-26T22:42:16","date_gmt":"2021-12-26T19:42:16","guid":{"rendered":"https:\/\/www.karabiyiklaw.com\/?p=2099"},"modified":"2022-01-12T20:53:34","modified_gmt":"2022-01-12T17:53:34","slug":"isciye-ait-otomobilin-isyeri-faaliyetleri-kapsaminda-kullanilmasi","status":"publish","type":"post","link":"https:\/\/www.karabiyiklaw.com\/tr\/is-hukuku\/isciye-ait-otomobilin-isyeri-faaliyetleri-kapsaminda-kullanilmasi\/","title":{"rendered":"\u0130\u015f\u00e7iye Ait Otomobilin \u0130\u015fyeri Faaliyetleri Kapsam\u0131nda Kullan\u0131lmas\u0131"},"content":{"rendered":"\n

\u0130\u015f Kanunu h\u00fck\u00fcmlerine ve ilgili mevzuata g\u00f6re i\u015fverenler, i\u015f\u00e7ilerinin\nula\u015f\u0131m bedellerini kar\u015f\u0131lamak zorunda olmasalar dahi yap\u0131lm\u0131\u015f olan i\u015f\ns\u00f6zle\u015fmesinde veya toplu i\u015f s\u00f6zle\u015fmesinde yol masraf\u0131na ili\u015fkin h\u00fckm\u00fcn bulunmas\u0131\ndurumunda bu hizmeti verme zorunlulu\u011fu has\u0131l olacakt\u0131r. \u0130\u015fveren s\u00f6z konusu\nhizmeti i\u015f\u00e7ilerine \u015fu \u015fekilde verebilir; <\/p>\n\n\n\n

  1. \u0130\u015fveren kendi\nsa\u011flad\u0131\u011f\u0131 ara\u00e7 ve i\u015f\u00e7isi ile toplu olarak i\u015f\u00e7ilerini i\u015fin yap\u0131ld\u0131\u011f\u0131 yere toplu\nolarak g\u00f6t\u00fcr\u00fclmesini sa\u011flayabilir.<\/li>
  2. \u0130\u015fveren kendi nam ve\nhesab\u0131na yap\u0131lm\u0131\u015f bir ta\u015f\u0131ma s\u00f6zle\u015fmesi kapsam\u0131nda da i\u015f\u00e7ilerini i\u015fin yap\u0131ld\u0131\u011f\u0131\nyere toplu olarak g\u00f6t\u00fcr\u00fclmesini sa\u011flayabilir. Bu durumda, i\u015f\u00e7iye kar\u015f\u0131 sorumluluk do\u011frudan i\u015fverene\naittir.<\/li>
  3. \u0130\u015fveren, i\u015f\u00e7ileri ile\nara\u00e7 zimmet s\u00f6zle\u015fmesi yaparak kendisine ait ara\u00e7larla i\u015f\u00e7ilerine tahsis\nederek, i\u015fin yap\u0131ld\u0131\u011f\u0131 yere gidip gelmelerini sa\u011flayabilir. <\/li>
  4. \u0130\u015fveren ve i\u015f\u00e7iler\naras\u0131nda s\u00f6zle\u015fmesel bir ili\u015fki kurularak , i\u015f\u00e7ilerin i\u015f yerine kendi ara\u00e7lar\u0131\nile gelip gitmelerini sa\u011flayabilir.<\/li><\/ol>\n\n\n\n

    \u0130\u015fyerinde i\u015f\u00e7ilerin \u015fahsi otomobillerinin i\u015fyeri\nfaaliyetlerinde kullan\u0131m\u0131 g\u00fcn\u00fcm\u00fczde pratik bir yakla\u015f\u0131m olarak kar\u015f\u0131m\u0131za\n\u00e7\u0131kmaktad\u0131r. Bu bilgi notumuzda da, i\u015fveren ile i\u015f\u00e7iler\naras\u0131nda bir s\u00f6zle\u015fmesel ili\u015fki kurulmas\u0131 sonucunda i\u015f\u00e7ilerin i\u015f yerine kendi\nara\u00e7lar\u0131yla gelip gitmelerinin sa\u011flanmas\u0131n\u0131n mali ve hukuki sonu\u00e7lar\u0131 \u00fczerinde\ndurulacakt\u0131r. <\/p>\n\n\n\n

    \u0130\u015f\u00e7iye ait Ara\u00e7lar\u0131n \u0130\u015f Yeri Faaliyetleri Kapsam\u0131nda\nKullan\u0131lmas\u0131n\u0131n Mali Sonu\u00e7lar\u0131<\/h1>\n\n\n\n

    \u0130\u015f\u00e7ilerin\ni\u015fin gerektirdi\u011fi g\u00f6rev yerlerine giderken kendi \u00f6zel ara\u00e7lar\u0131n\u0131 kullanmalar\u0131\nsonucunda i\u015f\u00e7ilere akaryak\u0131t ve arac\u0131n y\u0131pranma giderler kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6demelerin,\ni\u015fyeri kay\u0131tlar\u0131nda gider olarak kaydedilip kaydedilemeyece\u011fi hususuna\nbak\u0131ld\u0131\u011f\u0131nda;<\/p>\n\n\n\n

    193\nSay\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun \u0130ndirilecek Giderler ba\u015fl\u0131kl\u0131 40. maddesinde<\/strong> safi kazanc\u0131n tespitinde\nindirilmesi kabul edilen giderler h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. \u0130lgili maddenin 5.\nf\u0131kras\u0131nda; \u201cKiralama yoluyla edinilen veya i\u015fletmeye dahil olan ve i\u015fte\nkullan\u0131lan ta\u015f\u0131tlar\u0131n giderleri\u201d <\/em><\/strong>nin gider olarak kabul edilebilece\u011fi\nbelirlenmi\u015ftir. T.C. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan konu ile ilgili vermi\u015f\n\u00f6zelgede a\u015fa\u011f\u0131daki konulara ili\u015fkin belirlemeler yap\u0131lm\u0131\u015ft\u0131r (1):<\/p>\n\n\n\n

    \u201cBir masraf\u0131n genel gider\nad\u0131 alt\u0131nda masraf yaz\u0131labilmesi i\u00e7in, masrafla i\u015f aras\u0131nda a\u00e7\u0131k, g\u00fc\u00e7l\u00fc bir\nilliyet ba\u011f\u0131n\u0131n mevcut olmas\u0131 masraf\u0131n i\u015fin \u00f6nemi \u00f6l\u00e7\u00fcs\u00fcnde yap\u0131lm\u0131\u015f bulunmas\u0131\ngerekece\u011finden personelinize ait ara\u00e7lar\u0131n \u015firket faaliyetinde kullan\u0131lmas\u0131\nhalinde bu ara\u00e7lara ili\u015fkin giderler kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan \u00f6demelerin safi\nkazanc\u0131n\u0131z\u0131n tespitinde gider olarak g\u00f6sterilebilmesi i\u00e7in s\u00f6z konusu ara\u00e7lar\u0131n\ni\u015fletme taraf\u0131ndan kiralama yoluyla edinilmesi veya i\u015fletmenin aktifinde\nkay\u0131tl\u0131 olmas\u0131 ve i\u015fte kullan\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca, <\/em>\u015firketinizin kiralam\u0131\u015f\noldu\u011fu ara\u00e7larla ilgili olarak yapt\u0131\u011f\u0131 bak\u0131m, akaryak\u0131t ve sigorta giderlerini\nGelir Vergisi Kanununun 40\/5 maddesine g\u00f6re kurum kazanc\u0131n\u0131n tespitinde gider olarak\nindirmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.\u2019\u2019<\/em> (https:\/\/www.gib.gov.tr\/node\/95325,\n 2011)(B.07.1.G\u0130B.4.06.18.02-32229-7962-79\nsay\u0131l\u0131 , 15\/02\/2011 say\u0131l\u0131 T.C Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 , Ankara Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131 \u00d6zelgesi )<\/em><\/strong><\/p>\n\n\n\n

    Dolay\u0131s\u0131yla i\u015fyerine dahil\nolmayan, i\u015f\u00e7iye ait ara\u00e7 i\u00e7in yap\u0131lan (akaryak\u0131t gideri, arac\u0131n y\u0131pranmas\u0131na\nkar\u015f\u0131l\u0131k yap\u0131lan \u00f6demeler vb.) giderlerin safi kazanc\u0131n\u0131z\u0131n tespitinde gider\nolarak kaydedilmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n

    \u0130\u015f\u00e7iye Ait Ara\u00e7lar\u0131n \u0130\u015f Yeri Faaliyetleri Kapsam\u0131nda\nKullan\u0131lmas\u0131n\u0131n Hukuki Sonu\u00e7lar\u0131 <\/h1>\n\n\n\n

    \u0130\u015f\u00e7i ve i\u015fverenin hizmet s\u00f6zle\u015fmesinden\nkaynaklanan s\u0131k\u0131 i\u015f ili\u015fkisi, i\u015f\u00e7i y\u00f6n\u00fcnden i\u015fverene i\u00e7ten ba\u011fl\u0131l\u0131k (sadakat\nborcu), i\u015fveren y\u00f6n\u00fcnden i\u015f\u00e7iyi korumak ve g\u00f6zetmek borcu \u015feklinde ortaya\n\u00e7\u0131kar. Ger\u00e7ekten i\u015f\u00e7i, i\u015fverenin i\u015fi  ve i\u015f yeri ile ilgili\n\u00e7\u0131karlar\u0131n\u0131 korumak, \u00e7\u0131karlar\u0131na zarar verebilecek davran\u0131\u015flardan ka\u00e7\u0131nmak,\nbuna kar\u015f\u0131 i\u015fveren de, i\u015f\u00e7inin ki\u015fili\u011fine sayg\u0131 g\u00f6stermek, i\u015f\u00e7iyi korumak, i\u015f yeri\ntehlikelerinden zarar g\u00f6rmemesi i\u00e7in i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011fi \u00f6nlemlerini\nalmak, i\u015f\u00e7inin \u00f6zl\u00fck haklar\u0131 ve di\u011fer maddi \u00e7\u0131karlar\u0131n\u0131n gerektirdi\u011fi uygun\nbildirimlerde ve davran\u0131\u015flarda bulunmak, i\u015f\u00e7inin \u00e7\u0131kar\u0131na ayk\u0131r\u0131 davran\u0131\u015flardan\nka\u00e7\u0131nmakla y\u00fck\u00fcml\u00fcd\u00fcr. <\/p>\n\n\n\n

    Bu kapsamda da i\u015f\u00e7inin, kendisine ait arac\u0131 i\u015f\nyeri faaliyetleri kapsam\u0131nda kullanmas\u0131 durumunda olas\u0131 bir kazan\u0131n meydana\ngelmesinin, i\u015fverenin i\u015f\u00e7iyi koruma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn \u00f6tesinde i\u015f kazas\u0131 kapsam\u0131nda\ndikkate al\u0131n\u0131p al\u0131nmayaca\u011f\u0131na ili\u015fkin de\u011ferlendirilme yap\u0131lmas\u0131 gereklidir.<\/p>\n\n\n\n

    5510\nsay\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 13. Maddesi<\/strong> i\u015f kazas\u0131n\u0131n tan\u0131m\u0131 yapm\u0131\u015ft\u0131r. Buna g\u00f6re; Kanun\u2019un 4\/1-a\nmaddesi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131n;<\/p>\n\n\n\n

    • \u0130\u015fyerinde\nbulunduklar\u0131 s\u0131rada <\/li>
    • \u0130\u015fveren taraf\u0131ndan\ny\u00fcr\u00fct\u00fclmekte olan i\u015f nedeniyle kendi ad\u0131na ve hesab\u0131na ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015f\u0131yorsa y\u00fcr\u00fctmekte\noldu\u011fu i\u015f nedeniyle,<\/li>
    • G\u00f6revli olarak i\u015fyeri\nd\u0131\u015f\u0131nda ba\u015fka bir yere g\u00f6nderilmesi nedeniyle as\u0131l i\u015fini yapmaks\u0131z\u0131n ge\u00e7en\nzamanlarda<\/li>
    • Emziren kad\u0131n\nsigortal\u0131n\u0131n i\u015f mevzuat\u0131 gere\u011fince \u00e7ocu\u011funa s\u00fct vermek i\u00e7in ayr\u0131lan zamanda<\/li>
    • \u0130\u015fverence sa\u011flanan\nbir ta\u015f\u0131tla i\u015fin yap\u0131ld\u0131\u011f\u0131 yere gidi\u015f geli\u015fi s\u0131ras\u0131nda<\/li><\/ul>\n\n\n\n

      Meydana\ngelen ve sigortal\u0131 i\u015f\u00e7iyi hemen veya sonradan bedenen ya da ruhen engelli hale\ngetiren olaylar \u201ci\u015f kazas\u0131\u201d olarak tan\u0131mlanmaktad\u0131r. <\/strong>Bir kazan\u0131n i\u015f kazas\u0131 say\u0131labilmesi i\u00e7in\n\u201ci\u015f yerinde\u201d veya “i\u015f yeri olarak kabul edilen yerlerde” meydana\ngelmesi ko\u015fulu aran\u0131yor. Dinlenme, \u00e7ocuk emzirme, yemek, uyku, y\u0131kanma, muayene\nve bak\u0131m, beden veya meslek e\u011fitimi yerleri, avlu ve b\u00fcro gibi eklentiler ile\nara\u00e7lar “i\u015f yeri” tan\u0131m\u0131na giriyor. \u0130\u015f yerinin d\u0131\u015f\u0131nda meydana gelen\nkazalarda, i\u015fveren taraf\u0131ndan g\u00f6revlendirme olup olmad\u0131\u011f\u0131na veya niteli\u011fi\ngere\u011fi i\u015fin yap\u0131ld\u0131\u011f\u0131 s\u0131rada olup olmad\u0131\u011f\u0131na bak\u0131lmal\u0131d\u0131r.<\/strong><\/p>\n\n\n\n

      1. \u0130\u015f\u00e7inin ge\u00e7irmi\u015f oldu\u011fu kazan\u0131n i\u015f kazas\u0131\nsay\u0131labilmesi i\u00e7in, \u00f6ncelikli olarak ilgili yasada d\u00fczenlenen tan\u0131ma uymas\u0131 ve\nmeydana gelen kaza ile i\u015f aras\u0131nda bir illiyet ba\u011f\u0131n\u0131n bulunmas\u0131 gereklidir.<\/strong> S\u00f6z konusu illiyet ba\u011f\u0131n\u0131n gereklili\u011fi Yarg\u0131tay\u2019\u0131n\nvermi\u015f oldu\u011fu \u00e7e\u015fitli kararlarla da sabittir. \u2018\u2019 Olay \u00fc\u00e7\u00fcnc\u00fc ki\u015finin %100 kusurlu davran\u0131\u015f\u0131yla meydana geldi\u011fine g\u00f6re,\nilliyet ba\u011f\u0131 kesilmi\u015ftir. Bu itibarla, daval\u0131 i\u015fvereni bu i\u015f kazas\u0131ndan sorumlu\ntutmak olana\u011f\u0131 yoktur. \u2018\u2019 (…)\u201d(<\/em><\/strong>Yarg\u0131tay Hukuk Genel\nKurulu E. 1986\/9-722 K. 1987\/203 T. 18.3.1987)<\/strong><\/li>
      2. 5510 Say\u0131l\u0131 Kanun\u2019 nun\n13\/1-a bendi h\u00fckm\u00fcne g\u00f6re;<\/strong> i\u015f\u00e7inin i\u015fyerinde bulundu\u011fu s\u0131rada meydana gelen bir olay,\nyap\u0131lan bir i\u015fle ilgili oldu\u011fu aranmaks\u0131z\u0131n i\u015f kazas\u0131 say\u0131lmaktad\u0131r. Buna g\u00f6re;\ni\u015fyeriyle veya i\u015fyerinde \u00fcretilen mal veya verilen hizmetle ba\u011flant\u0131l\u0131 bulunan\nyerler meydana gelen olaylar da i\u015f kazas\u0131 kapsam\u0131nda de\u011ferlendirilmektedir.<\/li>
      3. 5510 Say\u0131l\u0131 Kanun\u2019un\n13\/1-e bendi h\u00fck\u00fcmlerine g\u00f6re;<\/strong> i\u015f\u00e7inin, i\u015fverence sa\u011flanan bir ta\u015f\u0131tla i\u015fin yap\u0131ld\u0131\u011f\u0131 yere\ngidi\u015f geli\u015fi s\u0131ras\u0131nda meydana gelen kazan\u0131n \u2018\u2019i\u015f kazas\u0131\u2019\u2019 olarak nitelendirilmesi\ni\u00e7in ise yukar\u0131daki ilgili maddede say\u0131lan ko\u015fullar\u0131n birlikte ger\u00e7ekle\u015fmesi\nzorunludur.<\/li><\/ol>\n\n\n\n

        \u0130lgili maddeler g\u00f6z \u00f6n\u00fcne\nal\u0131nd\u0131\u011f\u0131nda, i\u015fveren taraf\u0131ndan i\u015f\u00e7iye tahsis edilmi\u015f bir ara\u00e7 olmadan, i\u015f\u00e7inin\nkendi arac\u0131 ile yapm\u0131\u015f oldu\u011fu kazan\u0131n i\u015f kazas\u0131 kapsam\u0131nda say\u0131lmas\u0131 uygun\nde\u011fildir. \u0130\u015fveren taraf\u0131ndan i\u015f\u00e7inin yol masraflar\u0131 kar\u015f\u0131lansa bile i\u015f\u00e7inin\nkendi arac\u0131yla i\u015fin yap\u0131ld\u0131\u011f\u0131 yere geli\u015f gidi\u015finin yap\u0131lmas\u0131 durumunda olas\u0131\nbir kazan\u0131n meydana gelmesi durumunda i\u015f kazas\u0131 kapsam\u0131na al\u0131nmas\u0131 Kanun\u2019un\nlafz\u0131na bak\u0131ld\u0131\u011f\u0131nda (\u2018\u2019<\/strong><\/em>i\u015fverenin sa\u011flad\u0131\u011f\u0131 bir ara\u00e7la i\u015fe gidi\u015f\ngeli\u015f s\u0131ras\u0131nda\u201d ifadesi kullan\u0131lm\u0131\u015ft\u0131r.) <\/em><\/strong>uygun olmayacakt\u0131r. <\/p>\n\n\n\n

        Ancak, i\u015fverenin \u00e7al\u0131\u015fan\u0131\ng\u00f6zetme borcu neticesinde i\u015f\u00e7inin u\u011fram\u0131\u015f oldu\u011fu maddi ve manevi zararlar\u0131\nkar\u015f\u0131lanmas\u0131n\u0131 ama\u00e7layan akdi bir tazminat sorumlulu\u011fu mevcuttur. \u0130\u015fverenin\nhukuki sorumlu\u011fu, TBK m. 112 ve TBK m. 417 f.2 ve 3\u2019<\/strong>e\ndayand\u0131r\u0131lmaktad\u0131r. S\u00f6z konusu sorumlulu\u011fun niteli\u011fi kusur sorumlulu\u011fu\nkapsam\u0131nda de\u011ferlendirilmelidir. TBK, i\u015f\u00e7inin i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011finin\nsa\u011flanmas\u0131na ili\u015fkin i\u015fverene genel bir sorumluluk y\u00fcklemi\u015ftir. \u0130\u015fveren, i\u015f\nili\u015fkisi kapsam\u0131nda i\u015f\u00e7isini koruma borcu alt\u0131ndad\u0131r. Bu nedenle de i\u015f\u00e7inin\nsa\u011fl\u0131\u011f\u0131n\u0131n ve g\u00fcvenli\u011finin sa\u011flanmas\u0131 i\u015fveren taraf\u0131ndan sa\u011flanmal\u0131d\u0131r.<\/p>\n\n\n\n

        \u0130\u015fverenin i\u015f\u00e7i ile birlikte i\u015f ili\u015fkisi \u00e7er\u00e7evesinde, i\u015f yerine gidi\u015f geli\u015fi ve i\u015f faaliyetlerinin ger\u00e7ekle\u015ftirilmesi s\u0131ras\u0131nda i\u015f\u00e7inin \u015fahsi arac\u0131n\u0131n kullan\u0131lmas\u0131n\u0131n kararla\u015ft\u0131r\u0131lmas\u0131 ve i\u015f\u00e7inin bu kapsamda olu\u015facak masraflar\u0131n\u0131n i\u015fveren taraf\u0131ndan kar\u015f\u0131lanmas\u0131 durumunda olas\u0131 kazalar\u0131n \u0130\u015f Hukuku doktrin ve uygulamalar\u0131 kapsam\u0131nda i\u015f kazas\u0131 neticesinde de\u011ferlendirilmesi m\u00fcmk\u00fcn olmasa da, i\u015fverenin, i\u015f\u00e7inin i\u015f faaliyeti kapsam\u0131nda u\u011frayaca\u011f\u0131 zararlar kapsam\u0131nda bir kusur sorumlulu\u011fu vard\u0131r. Ba\u015fka bir deyi\u015fle yukar\u0131da izah edilen durumun bir s\u00f6zle\u015fmesel bir ili\u015fkiye dayand\u0131r\u0131lmas\u0131 ve i\u015f\u00e7inin yol masraf\u0131n\u0131n i\u015fveren taraf\u0131ndan kar\u015f\u0131lanmas\u0131 kararla\u015ft\u0131r\u0131lmas\u0131 durumunda TBK gere\u011fince i\u015fverenin i\u015f\u00e7iye kar\u015f\u0131 \u2018\u2019kusur sorumlulu\u011fu\u2019\u2019<\/strong> olacakt\u0131r. <\/p>\n\n\n\n

        Bu\nnedenle de, i\u015f\u00e7inin bu durumda meydana gelecek kazalardan \u00f6t\u00fcr\u00fc u\u011fram\u0131\u015f oldu\u011fu\nzararlar\u0131n i\u015fveren taraf\u0131ndan tazmin edilmesi gerekli olacakt\u0131r. \u0130\u015fveren s\u00f6z\nkonusu sorumluluktan \u2018\u2019kendisine hi\u00e7bir kusurun y\u00fcklenemeyece\u011fini ispat\netmedik\u00e7e<\/em>\u2019\u2019 (TBK madde 112) <\/em>kurtulamaz.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        \u0130\u015f Kanunu h\u00fck\u00fcmlerine ve ilgili mevzuata g\u00f6re i\u015fverenler, i\u015f\u00e7ilerinin ula\u015f\u0131m bedellerini kar\u015f\u0131lamak zorunda olmasalar dahi yap\u0131lm\u0131\u015f olan i\u015f s\u00f6zle\u015fmesinde veya toplu i\u015f s\u00f6zle\u015fmesinde yol masraf\u0131na ili\u015fkin h\u00fckm\u00fcn bulunmas\u0131 durumunda bu hizmeti verme zorunlulu\u011fu has\u0131l olacakt\u0131r. \u0130\u015fveren s\u00f6z konusu hizmeti i\u015f\u00e7ilerine \u015fu \u015fekilde verebilir; \u0130\u015fveren kendi sa\u011flad\u0131\u011f\u0131 ara\u00e7 ve i\u015f\u00e7isi ile toplu olarak i\u015f\u00e7ilerini i\u015fin yap\u0131ld\u0131\u011f\u0131<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"ppma_author":[238],"class_list":["post-2099","post","type-post","status-publish","format-standard","hentry","category-is-hukuku"],"authors":[{"term_id":238,"user_id":3,"is_guest":0,"slug":"beliz","display_name":"Beliz Taylan","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/8cfa173054d9bdcae69bf31dc25b0d7875c8979b9f9aa082460373a31616e18e?s=96&d=mm&r=g","user_url":"","last_name":"Taylan","first_name":"Beliz","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/posts\/2099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/comments?post=2099"}],"version-history":[{"count":1,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/posts\/2099\/revisions"}],"predecessor-version":[{"id":2100,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/posts\/2099\/revisions\/2100"}],"wp:attachment":[{"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/media?parent=2099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/categories?post=2099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/tags?post=2099"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.karabiyiklaw.com\/tr\/wp-json\/wp\/v2\/ppma_author?post=2099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}