Miras Hukuku’nda denkleştirmeye tabi kazandırmalar
Küçük Resim Yok
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maltepe Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Türk Medeni Kanunu’nun 669 – 675. maddeleri arasında düzenlenen mirasta denkleştirmede amaç miras bırakanın yasal mirasçısına miras payına mahsuben yaptığı karşılıksız kazandırmaların terekeye iadesinin sağlanmasıdır. Kazandırmaların aynen iadesi mümkün değilse değeri miras ortaklığına geri verilecektir. Kazandırmaların bunu alan mirasçının miras payına mahsup edilmesi de mümkündür. Miras bırakandan denkleştirmeye tâbi kazandırma almış olan bir yasal mirasçı, diğer yasal mirasçılara karşı bu kazandırmayı iade ile yükümlüdür. Denkleştirme sadece, miras bırakanın sağlığında, yasal mirasçısına miras payına mahsuben yapmış olduğu karşılıksız kazandırmalar bakımından söz konusu olacaktır. Miras bırakanın alt soyuna yapmış olduğu bazı karşılıksız kazandırmalar aksi miras bırakan tarafından belirtilmedikçe kanunen denkleştirmeye tâbidir. Bu karşılıksız kazandırmalar ise, çeyiz veya kuruluş sermayesi vermek ya da bir mal varlığını devretmek veya borçtan kurtarmak ve benzerleri gibi karşılıksız kazandırmalardır.
The scope in retrocession in heritage which is arranged by the clauses in between 669-678 of Turkish Civil Code is to provide that the gratuitous savings realized by the legator to his/her legal inheritor as a set-o against heritage share of this inheritor would be returned to the heritage. In case it is not possible to return these savings in the exactly the same manner it was given earlier, then it will be the savings’ value that would be returned. It is also possible that such savings are to be counted as a set-o against to the share of the inheritor. A legal inheritor received saving subject to reconciliation from the legator is obliged for retrocession against other legal inheritors. The reconciliation will be the case only when this gratuitous saving is done as a deduction from heritage share to legal inheritor by the legator in his lifetime. Some gratuitous savings that the legator has carried out to his/her descendants are legally subject to reconciliation unless stated otherwise by legator. Such gratuitous savings are granting dotal property or founding capital or transferring a property or absolve from debt and alike.
The scope in retrocession in heritage which is arranged by the clauses in between 669-678 of Turkish Civil Code is to provide that the gratuitous savings realized by the legator to his/her legal inheritor as a set-o against heritage share of this inheritor would be returned to the heritage. In case it is not possible to return these savings in the exactly the same manner it was given earlier, then it will be the savings’ value that would be returned. It is also possible that such savings are to be counted as a set-o against to the share of the inheritor. A legal inheritor received saving subject to reconciliation from the legator is obliged for retrocession against other legal inheritors. The reconciliation will be the case only when this gratuitous saving is done as a deduction from heritage share to legal inheritor by the legator in his lifetime. Some gratuitous savings that the legator has carried out to his/her descendants are legally subject to reconciliation unless stated otherwise by legator. Such gratuitous savings are granting dotal property or founding capital or transferring a property or absolve from debt and alike.
Açıklama
Anahtar Kelimeler
Mirasta İade, Denkleştirme, Tereke, Tenkis, Miras Hukuku, Retrocession in Heritage, Reconciliation, Heritage, Diminution, Inheritance Law
Kaynak
Maltepe Üniversitesi Hukuk Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
13
Sayı
1
Künye
Yener, M. D. (2014). Miras Hukuku’nda denkleştirmeye tabi kazandırmalar / Devolution of property subject to retrocession in the inheritance law. Maltepe Üniversitesi Hukuk Fakültesi Dergisi. 13(1), s. 27-45.
