İÇİNDEKİLER

GİRİŞ                                                                                                                                                                                               9

BİRİNCİ KISIM

İMTİYAZ SÖZLEŞMELERİ, YAP-İŞLET-DEVRET MODELİ UYGULAMASI VE BENZER

 MODELLERLE KARŞILAŞTIRILMASI

BİRİNCİ BÖLÜM

KAMU HİZMETİ, İMTİYAZ USULÜ VE İMTİYAZ SÖZLEŞMELERİ

 I- KAMU HİZMETİ VE YERİNE GETİRİLME USULLERİ                                                                                                      31

A-  KAMU HİZMETİNİN KAPSAMI                                                                                                                                       31

B- KAMU HİZMETLERİNİN YERİNE GETİRİLME USULLERİ                                                                                            32

II- İMTİYAZ USULÜ VE İMTİYAZ SÖZLEŞMELERİ                                                                                                            34

A-  İMTİYAZ USULÜ                                                                                                                                                                  34

B- İMTİYAZ SÖZLEŞMELERİ VE İDARİ SÖZLEŞMELER İÇİNDEKİ YERİ                                                                      35

1- İdari Sözleşmelerin Tanımı ve Özellikleri                                                                                                                                35

2- İdari Sözleşme Türleri                                                                                                                                                               36

3-  İmtiyaz Sözleşmeleri                                                                                                                                                                 36

4- İmtiyaz Sözleşmelerinin Çerçevesi                                                                                                                                          40

 İKİNCİ BÖLÜM

YAP-İŞLET-DEVRET MODELİ VE İŞLEYİŞİ

 I- YAP-İŞLET-DEVRET MODELİ                                                                                                                                               40

A- YAP-İŞLET-DEVRET MODELİNİN TANIMI                                                                                                                     40

B- YAP-İŞLET-DEVRET MODELİNİN ÖZELLİKLERİ                                                                                                            43

C- YAP-İŞLET-DEVRET MODELİNE İLİŞKİN YASAL DÜZENLEMELER                                                                         44

1- 04.12.1984 Tarih ve 3096 Sayılı “TEK Dışındaki Kuruluşların

Elektrik Üretimi, İletimi, Dağıtımı ve Ticareti İle Görevlendirilmesi

Hakkında Kanun                                                                                                                                                                            44

2- 28.05.1988 Tarih ve 3465 Sayılı “Karayolları Genel Müdürlüğü

Dışındaki Kuruluşların Otoyol Yapımı, Bakımı ve İşletilmesi İle

Görevlendirilmesi Hakkında Kanun                                                                                                                                            45

3- 07.03.1990 Tarih ve 3613 Sayılı Kanun                                                                                                                                   45

4- 22.02.1994 Tarih ve 3974 Sayılı Kanun                                                                                                                                   45

5- 08.06.1994 Tarih ve 3996 Sayılı “Bazı Yatırım ve Hizmetlerin

Yap-İşlet-Devret Modeli Çerçevesinde Yaptırılması

Hakkında Kanun                                                                                                                                                                            46

a- 3996 Sayılı Kanun’un Uygulama Esaslarına İlişkin 06.06.1994

     Tarih ve 94/5907 Sayılı Bakanlar Kurulu Kararı                                                                                                                    46

b- 24.11.1994 Tarih ve 4047 Sayılı “3996 Sayılı Bazı Yatırım ve

Hizmetlerin Yap-İşlet-Devret Modeli Çerçevesinde Yaptırılması

Hakkında Kanun’da Değişiklik Yapılmasına Dair Kanun”                                                                                                      47

c- 30.08.1986 Tarih ve 4180 Sayılı “3996 Sayılı Bazı Yatırım

ve Hizmetlerin Yap-İşlet-Devret Modeli Çerçevesinde

Yaptırılması Hakkında Kanun’da Değişiklik

Yapılmasına Dair Kanun”                                                                                                                                                             47

6- Anayasal Düzenlemeler                                                                                                                                                            48

7- Diğer Yasal Düzenlemeler                                                                                                                                                        48

D- YAP-İŞLET-DEVRET MODELİ İLE YAPILAN YATIRIMLARIN

YARARLARI VE SAKINCALARI                                                                                                                                              48

II- YAP-İŞLET-DEVRET MODELİNİN İŞLEYİŞİ                                                                                                                      49

A- YAP-İŞLET-DEVRET MODELİNDE TARAFLAR                                                                                                             49

B- YAP-İŞLET-DEVRET MODELİ: SÖZLEŞME ÖRNEKLERİ                                                                                               50

C- YAP-İŞLET-DEVRET MODELİNİN UYGULAMA AŞAMALARI                                                                                  53

1- 3096 Sayılı Kanuna Göre Yap-İşlet-Devret Modelinin

Uygulama Aşamaları                                                                                                                                                                     53

2- 3996 Sayılı Kanun’a Göre Yap-İşlet-Devret Modelinin

Uygulama Aşamaları                                                                                                                                                                     56

D- YAP-İŞLET-DEVRET MODELİNDE GÖREVLENDİRME USULLERİ                                                                              58

E- YAP-İŞLET-DEVRET MODELİNDE FİNANSMAN                                                                                                           58

1- İmtiyaz Sözleşmelerinde Yer Alan Finansman ve Ek Finansmana

İlişkin Düzenlemeler                                                                                                                                                                      59

2- Kredi Kullanımına İlişkin Prosedür                                                                                                                                         60

3- Köprü Kredi Uygulaması                                                                                                                                                         61

F- MALLARIN VEYA HİZMETLERİN FİYATLARININ BELİRLENMESİ                                                                          61

1- Maliyet Artı Kar Yöntemi                                                                                                                                                         62

2- Tavan Ücret (Fiyat) Yöntemi                                                                                                                                                   62

3- 3096 Sayılı Kanun Kapsamında Enerji Satış Tarifesinin

Belirlenmesi                                                                                                                                                                                    64

G- GEÇİCİ VE KESİN TEMİNAT UYGULAMALARI                                                                                                             66

1- Geçici Teminat                                                                                                                                                                           66

2- Kesin Teminat                                                                                                                                                                            66

3- Teminat Olarak Alınabilecek Değerler                                                                                                                                    67

4- Teminatların Özellikleri                                                                                                                                                             67

 ÜÇÜNCÜ BÖLÜM

YAP-İŞLET-DEVRET MODELİNİN BENZER  MODELLERLE

KARŞILAŞTIRILMASI

 I- YAP-İŞLET VE YAP-İŞLET-DEVRET MODELİ                                                                                                                    69

A- TANIMI VE KAPSAMI                                                                                                                                                          69

B- YAP-İŞLET-DEVRET MODELİ İLE KARŞILAŞTIRILMASI                                                                                            70

C- YAP-İŞLET MODELİNİN İŞLEYİŞİ                                                                                                                                       71

II-  İŞLET-SAT VE YAP-İŞLET-DEVRET MODELİ                                                                                                                 74

A- TANIMI VE KAPSAMI                                                                                                                                                          74

B- YAP-İŞLET-SAT MODELİNİN ÖZELLİKLERİ                                                                                                                   74

C- ÖZEL HUKUK HÜKÜMLERİ AÇISINDAN SÖZLEŞME TÜRÜNÜN

BELİRLENMESİ                                                                                                                                                                             75

III- İŞLETME HAKKI DEVİRLERİ VE YAP-İŞLET-DEVRET MODELİ                                                                                76

A- İŞLETME HAKKI DEVİRLERİNİN TANIMI VE KAPSAMI                                                                                            76

B- İŞLETME HAKKI DEVRİNİN ÖZELLİKLERİ                                                                                                                      77

1-  3096 Sayılı Kanundaki Hükümler                                                                                                                                           78

a- İşletme Hakkı Devrinin Özellikleri ve İmtiyaz Hakkı                                                                                                             80

b- Dağıtım Sözleşmeleri                                                                                                                                                                 81

c- Üretim (Termik Santral) Sözleşmeleri                                                                                                                                      82

2- Özelleştirme İdaresi Tarafından Yapılan İşletme Hakkı Devirleri                                                                                        84

IV- OTOPRODÜKTÖR YATIRIMLARI VE YAP-İŞLET-DEVRET MODELİ                                                                       85

V- YAP-İŞLET-ORTAK OL, YAP-İŞLET-HALKA AÇIL MODELLERİ VE

YAP-İŞLET-DEVRET MODELİ                                                                                                                                                   88

VI- YAP-KİRALA-İŞLET VE YAP-İŞLET-DEVRET  PROJELERİ                                                                                          88

VII-  ÖZEL HUKUK HÜKÜMLERİNE TABİ YAP-İŞLET-DEVRET MODELİ                                                                     88

 DÖRDÜNCÜ BÖLÜM

İMTİYAZ SÖZLEŞMELERİNİN DENETİMİ

 I- İMTİYAZ SÖZLEŞMELERİ ÜZERİNDE DANIŞTAY DENETİMİ                                                                                    90

A- ANAYASA’NIN 155. MADDESİNİN DEĞİŞMESİNDEN 90

    ÖNCEKİ UYGULAMA                                                                                                                                                             90

1-  Denetimin Kapsamı                                                                                                                                                                  90

2- Denetimin Sonuçları                                                                                                                                                                  90

B- ANAYASA’NIN 155. MADDESİNDE YAPILAN DEĞİŞİKLİKTEN 92

 SONRAKİ UYGULAMA                                                                                                                                                             92

II- YAP-İŞLET-DEVRET SÖZLEŞMELERİNİN SAYIŞTAY DENETİMİ

KARŞISINDAKİ DURUMU                                                                                                                                                        93

A- SAYIŞTAY’IN HESAP VE İŞLEM DENETİMİ VE YARGILAMA

  YETKİSİ YÖNÜNDEN                                                                                                                                                                93

B- SÖZLEŞME ÖNDENETİMİ VE SAYIŞTAY TESCİLİ YÖNÜNDEN                                                                                 93

1- Yap-İşlet Projelerinin Durumu                                                                                                                                                 94

2- İdare Tarafından Yapılan Özel Hukuka Tabi Yap-İşlet-Devret

Yatırımlarının Durumu                                                                                                                                                                   94

3- İşletme Hakkı Devirlerinin Durumu                                                                                                                                         94

C- SAYIŞTAY’IN TÜRKİYE BÜYÜK MİLLET MECLİSİNE

RAPOR  VERMEK ÜZERE YAPABİLECEĞİ ÖZEL ÇALIŞMALAR

YÖNÜNDEN                                                                                                                                                                                   94

III-  İDARENİN DENETİM YETKİSİ VE KAPSAMI                                                                                                               95

 İKİNCİ KISIM

İMTİYAZLI ŞİRKETLER

 BİRİNCİ BÖLÜM

İMTİYAZLI ŞİRKETLERİN  HUKUKİ YAPISI VE ÖZELLİKLERİ

 I- İMTİYAZLI ŞİRKETLER                                                                                                                                                          99

A- İMTİYAZLI ŞİRKETLERİN TANIMI                                                                                                                                   99

B- İMTİYAZLI ŞİRKETLERİN ÖZELLİKLERİ                                                                                                                         99

II- YAP-İŞLET-DEVRET MODELİNDE İMTİYAZLI

  ŞİRKETLERİN KURULUŞU                                                                                                                                                      100

A- YASAL DURUM VE GENEL AÇIKLAMALAR                                                                                                                 100

B- ŞİRKETİN ÖZELLİKLERİ                                                                                                                                                       101

C-  KONU VE AMAÇ MADDESİ                                                                                                                                               102

D- ŞİRKETİN SÜRESİ                                                                                                                                                                   103

E- ŞİRKETİN SERMAYESİ                                                                                                                                                          104

1- Ayni Sermaye                                                                                                                                                                            106

2- Nakdi Sermaye                                                                                                                                                                           107

3- Diğer Sermaye                                                                                                                                                                            108

F- ORTAK DEĞİŞİKLİĞİ                                                                                                                                                              109

G- ŞİRKET ANA SÖZLEŞME DEĞİŞİKLİKLERİNDE İZİN                                                                                                   110

H- BELEDİYELER TARAFINDAN KURULACAK ŞİRKETLERİN DURUMU                                                                   110

 İKİNCİ BÖLÜM

İMTİYAZLI ŞİRKETLERİN FAALİYETLERİ

 I- YAP-İŞLET-DEVRET MODELİNDE PİLOT ŞİRKET VE

   YÜKÜMLÜLÜKLERİ                                                                                                                                                                 112

II-  İMTİYAZLI ŞİRKET YAPIMCI ŞİRKET İLİŞKİLERİ                                                                                                       113

III-  İMTİYAZLI ŞİRKETİN İDARE İLE İLİŞKİLERİ                                                                                                               113

IV- İMTİYAZLI ŞİRKETLERİN ÜÇÜNCÜ KİŞİLERLE İLİŞKİLERİ                                                                                      114

A- YAP-İŞLET-DEVRET PROJELERİNDE ÜÇÜNCÜ

     KİŞİLERLE İLİŞKİLER                                                                                                                                                             114

B- İŞLETME  HAKKI DEVREDİLEN VARLIK VE TESİSLERİN ÜÇÜNCÜ

  KİŞİLERLE OLAN İLİŞKİLERİ                                                                                                                                                  114

V- REKABET KURULU İLE İLİŞKİLER                                                                                                                                     115

VI- RADYO TELEVİZYON ÜST KURULU İLE İLİŞKİLER                                                                                                     117

VII-  DÜZENLEYİCİ KURUL ÇALIŞMALARI                                                                                                                         118

 ÜÇÜNCÜ BÖLÜM

İMTİYAZLI ŞİRKETLERİN SONA ERMESİ

 I- İMTİYAZ SÖZLEŞMESİNİN SONA ERME NEDENLERİ                                                                                                  120

A- İMTİYAZ SÖZLEŞMESİNİN SONA ERME NEDENLERİ                                                                                                120

1- Sözleşme Süresinin Dolması                                                                                                                                                    120

2- Teknik Yeterliliğe Sahip Ortağın YPK İzni Olmaksızın

Pay Değişikliği                                                                                                                                                                               120

3- Fesih                                                                                                                                                                                            121

4- Mücbir Sebepler Nedeniyle Fesih ve Sonuçları                                                                                                                   122

a- Hidroelektrik Santrallara İlişkin İmtiyaz Sözleşmesinde

Mücbir Sebepler                                                                                                                                                                            122

b- Yat Limanlarına İlişkin İmtiyaz Sözleşmesinde Mücbir

Sebepler ve Fesih                                                                                                                                                                          124

5- Mahkeme Kararı İle Fesih                                                                                                                                                        125

6- Şirket Sahiplerinin İşe Devam Etmeme Kararı                                                                                                                       126

B- TESİSİN DEVRİ VE DEVRİN SONUÇLARI                                                                                                                          126

1- İmtiyazlı Şirketlerle İlgili Yasal Düzenlemelerde Tesis Devrine

İlişkin Yer Alan Hükümler                                                                                                                                                            126

a- 3996 Sayılı Yasa Düzenlemeleri                                                                                                                                               126

b- 3096 Sayılı Yasa Hükümleri                                                                                                                                                      127

c- 3465 Sayılı Yasa Hükümleri                                                                                                                                                      128

2- İmtiyaz Sözleşmelerinde Yer Alan Devre İlişkin Maddeler                                                                                                 129

a- Yat Limanlarına Ait İmtiyaz Sözleşmelerinde Yer Alan

                Devir Maddesi                                                                                                                                                               129

b- Hidroelektrik Santrallara Ait İmtiyaz Sözleşmelerinde Yer

                Alan Devir Maddesi                                                                                                                                                      129

c- Otoyolların Yapımı, İşletilmesi ve Devir İşlerine Ait İmtiyaz

                Sözleşmelerinde Yer Alan Devir Maddesi                                                                                                                 130

d- Dağıtım İhaleleri İle İlgili İmtiyaz Sözleşmelerinde Yer

                Alan Devir Maddesi                                                                                                                                                      131

e- Atatürk Hava Limanı Yeni Dış Hatlar Terminal Binası Katlı

                Otopark ve  Mütemmimlerine Ait İmtiyaz Sözleşmesinde Yer

                Alan Devir Maddesi                                                                                                                                                      132

II- İMTİYAZ SÖZLEŞMESİNİN SONA ERMESİNİN SONUÇLARI                                                                                     133

ÜÇÜNCÜ KISIM

YAP-İŞLET-DEVRET VE YAP-İŞLET  PROJELERİ İLE İLGİLİ TEŞVİKLER

 BİRİNCİ BÖLÜM

KALKINMA PLANLARINDA VE YILLIK  PROGRAMLARDA YER ALAN TESPİTLER

 I- YEDİNCİ BEŞ YILLIK KALKINMA PLANINDA YER ALAN

TESPİT VE ÖNGÖRÜLER                                                                                                                                                            137

II- 1999 YILI PROGRAMINDA YER ALAN TESPİT VE ÖNGÖRÜLER                                                                                138

A- PROGRAM AÇIKLAMALARI                                                                                                                                             138

B- 2000 YILI YATIRIM PROGRAMI HAZIRLAMA ESASLARINDA

  YER ALAN TESPİTLER                                                                                                                                                             141

C- YAP-İŞLET-DEVRET PROJE STOKU                                                                                                                                   141

 İKİNCİ BÖLÜM

DEVLET YARDIMLARI VE DİĞER TEŞVİKLER

 I- YAP-İŞLET VE YAP-İŞLET-DEVRET PROJELERİNE

   YATIRIMLARDA DEVLET YARDIMI KARARLARI ÇERÇEVESİNDE

   SAĞLANAN TEŞVİKLER                                                                                                                                                         144

A- GÜMRÜK VERGİSİ VE TOPLU KONUT FONU İSTİSNASI                                                                                            145

B- YATIRIM İNDİRİMİ                                                                                                                                                                145

1- Koşulları                                                                                                                                                                                     146

2- Yatırım İndiriminin Konusu                                                                                                                                                      147

3-  Oranı                                                                                                                                                                                           147

4- Yatırım İndiriminin Başlangıcı ve Uygulama Süresi                                                                                                             148

5- Yatırımın Finansmanı                                                                                                                                                                149

6- Yatırım İndirimine İlişkin Örnek Uygulama                                                                                                                            150

7-  Değerlendirme                                                                                                                                                                           152

C- KATMA DEĞER VERGİSİ İSTİSNASI                                                                                                                                 153

1- Yeni Teşvik Belgeleri                                                                                                                                                                154

2- Eski Teşvik Belgeleri                                                                                                                                                                 154

3- 4046 Sayılı Kanunla İlgili KDV İstisnası                                                                                                                                157

D- YERLİ MAKİNE VE TEÇHİZATTA KDV DESTEĞİ                                                                                                          157

E- VERGİ, RESİM VE  HARÇ İSTİSNASI                                                                                                                                  158

F-  KULLANILMIŞ MAKİNE – TEÇHİZAT VE TESİS İTHALİ                                                                                            159

II- DİĞER YASAL DÜZENLEMELERDE YER ALAN

 TEŞVİK VE İSTİSNALAR                                                                                                                                                           160

A- YAP-İŞLET-DEVRET MODELİ KAPSAMINDA VERİLEN HAZİNE

  GARANTİLERİ                                                                                                                                                                            160

B- BÜTÇE KANUNUNDA YER ALAN TEŞVİKLER                                                                                                              162

C- DAMGA VERGİSİ  VE HARÇLARLA İLGİLİ TEŞVİK                                                                                                       163

1- 3996 Sayılı Kanun’da Yer Alan Düzenleme                                                                                                                           163

2- (2) Seri Numaralı Damga Vergisi ve Harç  İstisnası Uygulaması

 İle İlgili  Tebliğ                                                                                                                                                                              163

3- (4) Seri Numaralı Damga Vergisi ve Harç İstisnası Uygulaması

     İle İlgili Tebliğ                                                                                                                                                                           164

D-  BANKA SİGORTA MUAMELELERİ VERGİSİ İLE İLGİLİ İSTİSNALAR                                                                     165

E- SERMAYEDEN DOĞAN KUR ARTIŞLARININ İSTİSNA EDİLMESİ                                                                            166

F- AKARYAKIT FİYAT İSTİKRAR FONU (AFİF) MUAFİYETİ                                                                                         168

G- SERBEST BÖLGE UYGULAMASI                                                                                                                                        169

H- BÖLGESEL TEŞVİKLER                                                                                                                                                          170

1- Gelir ve Kurumlar Vergisi İstisnası                                                                                                                                         171

2-  Çalışanlardan Kesilen Vergilerin Ertelenmesi                                                                                                                       172

3-  İşlemlerde Vergi, Resim, Harç İstisnası                                                                                                                                 172

4- Sigorta Primi İşveren Payları                                                                                                                                                    173

5-  Bedelsiz Yatırım Yeri Tahsisi                                                                                                                                                  173

6-  Enerji Teşviki                                                                                                                                                                            173

7- Fondan Kredi Tahsisi                                                                                                                                                               175

III- YAP-İŞLET MODELİNDE UYGULANAN TEŞVİKLER                                                                                                   175

 DÖRDÜNCÜ KISIM

İMTİYAZLI ŞİRKETLERDE VERGİ UYGULAMALARI

BİRİNCİ BÖLÜM

İMTİYAZLI ŞİRKETLER ve  AMORTİSMAN UYGULAMASI

 I- İMTİYAZLI ŞİRKETLERDE AMORTİSMAN UYGULAMALARININ

 YASAL ÇERÇEVESİ                                                                                                                                                                    181

A- İMTİYAZLI ŞİRKETLER İLE İLGİLİ VUK’DA YER ALAN 

  DÜZENLEMELER                                                                                                                                                                       181

B- VUK’UN 325. MADDESİNİN UYGULANMA KOŞULLARI                                                                                            182

1- İmtiyaz Sözleşmeleri ve İmtiyazlı Şirketler                                                                                                                              182

2- İmtiyazlı Şirketlerle İlgili Yasal Düzenlemelerde Tesis Devrine

 İlişkin Yer Alan  Hükümler                                                                                                                                                          183

3- İmtiyaz Sözleşmesinde Sermayenin İtfasına İlişkin Yıllık

 Belli Bir Oran ve Tutar Bulunması                                                                                                                                              184

C- 3096 SAYILI VE 3996 SAYILI YASALARDAKİ “İMTİYAZ

           SÖZLEŞMELERİNİN ÖZEL HUKUK HÜKÜMLERİNE TABİ OLDUĞU”

           ŞEKLİNDEKİ İBARELERİN İPTALİNDEN ÖNCE KURULAN

           ŞİRKETLERİN VUK KARŞISINDAKİ DURUMU                                                                                                        185

D- 4369 SAYILI KANUN İLE YAPILAN DÜZENLEME VE

           AMORTİSMAN UYGULAMASI                                                                                                                                    186

II- SERMAYENİN İTFASI                                                                                                                                                           189

A- YASAL DÜZENLEMELER                                                                                                                                                     190

1- 755 Sayılı Kazanç Vergisi Kanunu                                                                                                                                          190

2- 2395 Sayılı Kazanç Vergisi Kanunu                                                                                                                                        190

3- 5432 Sayılı Vergi Usul Kanunu                                                                                                                                                190

4- 213 Sayılı Vergi Usul Kanunu Hükmü                                                                                                                                    191

B- SERMAYE KAVRAMI VE İTFA İLİŞKİSİ                                                                                                                           191

1- Sermayenin Varlık Olarak Kabulü                                                                                                                                           195

2- Sermayenin Kaynak Olarak Kabulü                                                                                                                                        195

C- İTFA UYGULAMASININ KAPSAMI                                                                                                                                  197

D- MALİYE BAKANLIĞI GÖRÜŞÜ                                                                                                                                           197

E- İTFA UYGULAMASININ BAŞLANGICI                                                                                                                             199

F- BORÇLA FİNANSE EDİLEN AMORTİSMANA TABİ SABİT

           KIYMETLERİN DURUMU                                                                                                                                               200

G- İTFA UYGULAMASINDA DİKKATE ALINMAYACAK FONLAR                                                                              202

 İKİNCİ BÖLÜM

VERGİ UYGULAMALARI AÇISINDAN DİĞER KONULAR

 I- İŞLETME HAKKI DEVİR BEDELLERİ                                                                                                                                   203

A- ÖZEL HUKUK HÜKÜMLERİ AÇISINDAN İŞLETME

HAKKI DEVİRLERİ                                                                                                                                                                      203

1- TTK Hükümleri                                                                                                                                                                          203

2- Borçlar Kanunu Hükümleri                                                                                                                                                      204

3- Vergi Kanunları Açısından İşletme Hakkı Devirleri                                                                                                              205

a- Vergi Usul Kanunu                                                                                                                                                                   205

b- Katma Değer Vergisi Kanunu                                                                                                                                                 207

B- ÖZELLEŞTİRME İDARESİ TARAFINDAN YAPILAN İŞLETME

HAKKI DEVİRLERİ                                                                                                                                                                      207

C-  İMTİYAZ SÖZLEŞMELERİ AÇISINDAN İŞLETME HAKKI

DEVİR BEDELLERİ VE DEĞERLEME SORUNLARI                                                                                                                209

D- 3096 SAYILI KANUNA GÖRE İŞLETME HAKKI DEVREDİLEN

TESİSLERDE DEVİR ESASLARI ÇERÇEVESİNDE YATIRIM İNDİRİMİ

VE AMORTİSMAN UYGULAMASI VE OLAYIN VERGİ YASALARI

AÇISINDAN YORUMU                                                                                                                                                               211

1- Yatırım İndirimi                                                                                                                                                                           211

2- Amortismanlar                                                                                                                                                                           214

E- ÜRETİME İLİŞKİN GARANTİLERİN KARŞILANMAMASI NEDENİYLE

İDAREYE ÖDENMESİ GEREKEN CEZALARIN DURUMU                                                                                                  215

II- KAMULAŞTIRMA BEDELLERİ VE DEĞERLEME                                                                                                            216

A- ANAYASA’DA YER ALAN KAMULAŞTIRMA HÜKMÜ                                                                                            216

B- ÖZEL KANUNLARDA YER ALAN KAMULAŞTIRMA HÜKÜMLERİ                                                                        217

1- 3096 Sayılı Kanun Hükümleri                                                                                                                                                   217

2-  3465 Sayılı Kanun’da Yer Alan Düzenleme                                                                                                                          218

3- 3996 Sayılı Kanun’da Yer Alan Düzenleme                                                                                                                           218

4- İmtiyaz Sözleşmesi Taslaklarında Yer Alan Hükümler                                                                                                         219

a- Hidroelektrik Santrallara Ait İmtiyaz Sözleşmeleri                                                                                                                219

b- Otoyolların Yapımı, İşletilmesi ve Devrine İlişkin

 İmtiyaz Sözleşmeleri                                                                                                                                                                     219

c- İşletme Hakkı Devredilen Termik Santrallara Ait İmtiyaz 

Sözleşmeleri                                                                                                                                                                                    220

d- Elektrik Dağıtım İmtiyaz Sözleşmeleri                                                                                                                                     221

C- KAMULAŞTIRMA KANUNUNDA YER ALAN DÜZENLEMELER                                                                              222

D- DEĞERLENDİRME                                                                                                                                                                  223

E- KAMULAŞTIRMA BEDELLERİNİN VUK AÇISINDAN

     DEĞERLEME ŞEKLİ                                                                                                                                                                224

1- Tesis İle İlgili Olarak Ödenen Kamulaştırma Bedelleri                                                                                                         224

2- Yatırım İndiriminin Konusuna İlişkin Hükümler Açısından

 Kamulaştırma Bedelleri                                                                                                                                                                225

3- İşletme Malzemesi Temini İçin Ödenen Kamulaştırma  Bedelleri                                                                                       227

4- Kamulaştırmalarda Katma Değer Vergisi Uygulaması                                                                                                         228

a- İktisadi İşletmenin Aktifine Kayıtlı Gayrimenkuller                                                                                                              228

b- Özel Servete Dahil Gayrimenkuller                                                                                                                                         228

III- PİLOT ŞİRKET GİDERLERİNİN İMTİYAZLI ŞİRKETE DEVRİ                                                                                      229

A- PİLOT ŞİRKET GİDERLERİ                                                                                                                                                   229

B- YASAL DÜZENLEME                                                                                                                                                             230

1- Kurumlar Vergisi                                                                                                                                                                        230

2- Katma Değer Vergisi                                                                                                                                                                 232

IV- EMLAK VERGİSİ UYGULAMASI                                                                                                                                       233

A- İNŞAAT DÖNEMİ                                                                                                                                                                  233

B- İŞLETME DÖNEMİ                                                                                                                                                                  233

C- İŞLETME HAKKI DEVİRLERİ                                                                                                                                               234

V- YENİDEN DEĞERLEME                                                                                                                                                          234

A- YAP-İŞLET-DEVRET PROJELERİ VE YENİDEN DEĞERLEME                                                                                       235

B- ÖZEL HUKUK HÜKÜMLERİNE TABİ YAP-İŞLET-DEVRET

  PROJELERİNDE YENİDEN DEĞERLEME                                                                                                                               236

C- YAP-İŞLET PROJELERİNDE YENİDEN DEĞERLEME                                                                                                      236

D- İŞLETME HAKKI DEVİRLERİNDE YENİDEN DEĞERLEME                                                                                           237

E- ENERJİ FİYAT TESPİTİNDE YENİDEN DEĞERLEME                                                                                                      237

VI- YATIRIMLARA İLİŞKİN VERGİSEL SORUNLAR                                                                                                           237

A- YATIRIM DÖNEMİ KUR FARKLARI                                                                                                                                 237

B- ARAZİNİN YATIRIMCI ŞİRKETE AİT OLMAMASININ YATIRIM

  İNDİRİMİ AÇISINDAN DURUMU                                                                                                                                          240

VII- ÖZEL MALİYET BEDELLERİ                                                                                                                                              241

VIII- YAP-İŞLET VE YAP-İŞLET-DEVRET MODELİNDE TAHKİM

KOŞULLU SÖZLEŞMELERDE ŞÜPHELİ ALACAK KARŞILIĞI

VE TAZMİNATLAR                                                                                                                                                                    243

A- GENEL AÇIKLAMA                                                                                                                                                               243

B- ŞÜPHELİ ALACAK KARŞILIĞI UYGULAMASI                                                                                                               249

1- VUK Hükümleri                                                                                                                                                                          249

2- Hazine Garantili Alacağın Teminatlı Sayılıp

Sayılmadığı Konusu                                                                                                                                                                      250

C- HAKEM KARARI İLE ÖDENEN ZARAR, ZİYAN VE TAZMİNATLAR                                                                      251

IX- OTOPRODÜKTÖR PROJELERİ VE YAP-İŞLET MODELİNDE

      AMORTİSMAN UYGULAMASI                                                                                                                                         252

A- OTOPRODÜKTÖR PROJELERİ                                                                                                                                            252

B- YAP-İŞLET PROJELERİ                                                                                                                                                          252

X- İMTİYAZLI ŞİRKETLERDE LEASING UYGULAMASI                                                                                                   252

XI- İMTİYAZLI ŞİRKETLERDE GEÇİCİ VERGİ UYGULAMASI                                                                                          254

XII- YİD PROJELERİNDE MALİYET BEDELİ ARTIŞ FONU UYGULAMASI                                                                   256

XIII- İMTİYAZLI ŞİRKETLER TARAFINDAN TESİS İLE İLGİLİ OLARAK

ÖDENEN SİGORTA GİDERLERİ                                                                                                                                                257

A- SİGORTA GİDERLERİNİN VERGİ KANUNLARI

  AÇISINDAN DURUMU                                                                                                                                                             257

B- HİDROELEKTRİK SANTRAL TESİSLERİNE İLİŞKİN SÖZLEŞMEDE

  YER ALAN SİGORTA MADDESİ VE KAPSAMI                                                                                                                 258

C- YAT LİMANI TESİSLERİNE İLİŞKİN SÖZLEŞMEDE YER

  ALAN SİGORTA MADDESİ VE KAPSAMI                                                                                                                          259

D- DAĞITIM TESİSLERİ İHALELERİNE İLİŞKİN SİGORTA MADDESİ

  VE KAPSAMI                                                                                                                                                                              259

E- OTOYOL ORTAK HİZMET TESİSLERİNE İLİŞKİN SİGORTA

  MADDESİ VE KAPSAMI                                                                                                                                                          259

F- İŞLETME HAKKI DEVİRLERİNE İLİŞKİN SÖZLEŞMEDE YER

 ALAN SİGORTA MADDESİ VE KAPSAMI                                                                                                                           260

XIV- YAP-İŞLET-DEVRET MODELİNDE İMTİYAZ SÖZLEŞMESİNİN

 SONA ERMESİ, TESİSİN DEVRİ VE DEVRİN VERGİ KANUNLARI

 AÇISINDAN SONUÇLARI                                                                                                                                                         260

A- TESİS DEVRİNİN KATMA DEĞER VERGİSİ AÇISINDAN

  DEĞERLENDİRİLMESİ                                                                                                                                                              261

B- DEVİR NEDENİYLE İDARENİN İSTEĞİ ÜZERİNE YAPILAN

  TAMİR BAKIM GİDERLERİ                                                                                                                                                     262

C- TESİSİN DEVRİ NEDENİYLE İŞLETME MALZEMESİ YEDEK

  PARÇA VE BENZERİ KIYMETLERİN İDAREYE DEVRİ                                                                                                     262

D- DEVİRDE DAMGA VERGİSİ VE HARÇ İSTİSNASI                                                                                                          262

E- TESİSİN DEVRİ                                                                                                                                                                         263

XV- ARAZİ KULLANIM BEDELLERİ                                                                                                                                       264

XVI- YENİLEME FONU                                                                                                                                                                266

XVII- DAMGA VERGİSİ İSTİSNA UYGULAMASINDA

  TARTIŞMALI  KONULAR                                                                                                                                                       266

A- GEÇİCİ TEMİNAT MEKTUPLARI                                                                                                                                       266

B- SERMAYE DAMGA VERGİLERİ                                                                                                                                          270

C- HİSSE DEVRİNDE DAMGA VERGİSİ                                                                                                                                  271

XVIII- YAP-İŞLET-DEVRET PROJELERİNDE İPOTEK UYGULAMASI

   VE HARÇ İSTİSNASI                                                                                                                                                                272

XIX- ÖZEL HUKUKA TABİ YAP-İŞLET-DEVRET PROJELERİNDE

 VE İRTİFAK HAKKI TESİSLERİNDE CİRODAN ALINAN

 PAYLARIN DURUMU                                                                                                                                                                274

 A- CİRODAN ALINAN PAYLAR                                                                                                                                             274

 B- KARDAN ALINAN PAYLAR                                                                                                                                              275

 C- ZEMİN İRTİFAK BEDELLERİ                                                                                                                                              275

 D- ÜST HAKKI UYGULAMASI                                                                                                                                                276

XX- İŞLET SAT PROJELERİNDE KDV MATRAHI VE

AMORTİSMAN UYGULAMALARI                                                                                                                                         278

A- KDV MATRAHININ TESPİTİ                                                                                                                                               278

1- Malzemelerde                                                                                                                                                                             278

2- Yatırımlarda                                                                                                                                                                                279

B- AMORTİSMAN UYGULAMASI                                                                                                                                          279

XXI- AKARYAKIT FİYAT İSTİKRAR FONUNDAN MUAF OLARAK

 TEMİN EDİLEN PETROL ÜRÜNLERİNİN AMAÇ DIŞI KULLANIMI

 VE VERGİ HUKUKU AÇISINDAN SONUÇLARI                                                                                                                   280

XXII- SERMAYEDEN DOĞAN KUR ARTIŞLARINDA VERGİ İSTİSNASI                                                                       280

A- YASAL DÜZENLEME                                                                                                                                                            280

B- KARŞILIK UYGULAMASININ KOŞULLARI                                                                                                                     281

C- KARŞILIK UYGULAMASININ KAPSAMI                                                                                                                        282

D- MUHASEBE UYGULAMALARI                                                                                                                                          283

XXIII- YABANCI KURUMLARA ÖDENEN MONTAJ BEDELLERİ                                                                                   284

A- KURUMLAR VERGİSİ YÖNÜNDEN                                                                                                                                    284

B- KATMA DEĞER VERGİSİ YÖNÜNDEN                                                                                                                              286

XXIV- GİRDİ OLARAK KULLANILAN MALLARIN DÖVİZ CİNSİNDEN

          ALIMINDA ORTAYA ÇIKAN KUR FARKLARININ DURUMU                                                                              287

A- VUK AÇISINDAN DEĞERLEME                                                                                                                                          287

B- KDVK’NIN UYGULAMASI AÇISINDAN KUR FARKLARI                                                                                           288

XXV- MAMUL VEYA HİZMET SATIŞI NEDENİYLE ORTAYA ÇIKAN

   KUR FARKLARININ DURUMU                                                                                                                                             289

A- KURUMLAR  VERGİSİ KANUNU AÇISINDAN                                                                                                               289

B- KDVK’NIN UYGULAMASI AÇISINDAN KUR FARKLARI                                                                                           289

XXVI- GAZ VE ELEKTRİK  TESLİMLERİNDE KDVK AÇISINDAN

  VERGİYİ DOĞURAN OLAY                                                                                                                                                      289

XXVII- AVRUPA ENERJİ ŞARTI VE VERGİLENDİRME HÜKÜMLERİ                                                                              290

A- ENERJİ ŞARTINI OLUŞTURAN GELİŞMELER                                                                                                                 290

B- ENERJİ ŞARTI ANLAŞMASININ AMACI VE KAPSAMI                                                                                              292

C- VERGİLENDİRME ÖNLEMLERİ                                                                                                                                            293

D- DİĞER HÜKÜMLER                                                                                                                                                                295

E- DEĞERLENDİRME                                                                                                                                                                   296

 - ENERJİ ŞARTI ANLAŞMASI VE ULUSLARARASI TAHKİM USULÜ                                                                          298

- VUK’UN 280/2. MADDESİNİN UYGULAMASINA ÖRNEK                                                                                              301

- MEVZUAT BÖLÜMÜ                                                                                                                                                                325

- TÜRKİYE ELEKTRİK KURUMU DIŞINDAKİ  KURULUŞLARIN ELEKTRİK

ÜRETİMİ, İLETİMİ, DAĞITIMI VE TİCARETİ İLE GÖREVLENDİRİLMESİ

HAKKINDA KANUN                                                                                                                                                                  329

· TÜRKİYE ELEKTRİK KURUMU DIŞINDAKİ KURULUŞLARIN

GÖREVLENDİRİLECEKLERİ BÖLGELER HAKKINDA YÖNETMELİK                                                                              334

· ELEKTRİK ÜRETİM İLETİM ANONİM ŞİRKETİ VE TÜRKİYE ELEKTRİK

DAĞITIM ANONİM ŞİRKETİ DIŞINDAKİ  KURULUŞLARA ELEKTRİK

ENERJİSİ ÜRETİM TESİSİ KURMA VE İŞLETME İZNİ VERİLMESİ

ESASLARINI  BELİRLEYEN YÖNETMELİK                                                                                                                            336

·TÜRKİYE ELEKTRİK ÜRETİM İLETİM ANONİM ŞİRKETİ VE TÜRKİYE

ELEKTRİK DAĞITIM ANONİM ŞİRKETİ DIŞINDAKİ KURULUŞLARA

ELEKTRİK ENERJİSİ ÜRETİMİ, İLETİMİ, DAĞITIM VE TİCARETİ

KONUSUNDA GÖREV VERİLMESİ ESASLARI 

HAKKINDA YÖNETMELİK                                                                                                                                                       365

· ELEKTRİK ENERJİSİ ÜRETİM TESİSLERİNİN KURULMASI VE

İŞLETİLMESİ HAKKINDA KARAR                                                                                                                                         372

- KARAYOLLARI GENEL MÜDÜRLÜĞÜ DIŞINDAKİ  KURULUŞLARIN

  ERİŞME KONTROLLÜ KARAYOLU (OTOYOL) YAPIMI, BAKIMI VE

  İŞLETİLMESİ İLE GÖREVLENDİRİLMESİ HAKKINDA KANUN                                                                                     377

· KARAYOLLARI GENEL MÜDÜRLÜĞÜ DIŞINDAKİ  KURULUŞLARIN

ERİŞME KONTROLLÜ KARAYOLU (OTOYOL) YAPIMI, BAKIMI VE

İŞLETİLMESİ İLE  GÖREVLENDİRİLMESİ HAKKINDA KANUNUN

UYGULAMA YÖNETMELİĞİ                                                                                                                                                     380

- BAZI YATIRIM VE HİZMETLERİN YAP-İŞLET-DEVRET MODELİ

ÇERÇEVESİNDE YAPTIRILMASI HAKKINDA KANUN                                                                                                     403

· BAZI YATIRIM VE HİZMETLERİN YAP-İŞLET-DEVRET MODELİ

ÇERÇEVESİNDE YAPTIRILMASI HAKKINDA 3996 SAYILI KANUNUN

UYGULAMA USUL VE ESASLARINA İLİŞKİN KARAR                                                                                                     407

- YAP-İŞLET MODELİ İLE ELEKTRİK ENERJİSİ ÜRETİM TESİSLERİNİN

KURULMASI VE İŞLETİLMESİ İLE ENERJİ SATIŞININ DÜZENLENMESİ

HAKKINDA KANUN                                                                                                                                                                  425

· YAP-İŞLET MODELİ İLE ELEKTRİK ENERJİSİ ÜRETİM TESİSLERİNİN

KURULMASI VE İŞLETİLMESİ İLE ENERJİ SATIŞININ DÜZENLENMESİ

HAKKINDA YÖNETMELİK                                                                                                                                                       427

İLGİLİ MEVZUAT

· 1211 SAYILI TÜRKİYE CUMHURİYETİ MERKEZ BANKASI KANUNU,

3182 SAYILI BANKALAR KANUNU, 2983 SAYILI TASARRUFLARIN

TEŞVİKİ VE KAMU YATIRIMLARININ HIZLANDIRILMASI

HAKKINDA KANUN,  2985 SAYILI  TOPLU KONUT KANUNU, 7.11.1985

TARİHLİ VE 3238 SAYILI KANUN, 2499  SAYILI SERMAYE

PİYASASI KANUNUNDA DEĞİŞİKLİK YAPILMASI VE 1177 SAYILI

TÜTÜN TEKELİ KANUNUNUN BAZI MADDELERİNİN

YÜRÜRLÜKTEN KALDIRILMASI VE KAMU İKTİSADİ

TEŞEBBÜSLERİNİN ÖZELLEŞTİRİLMESİ HAKKINDA KANUNA EK

MADDELER EKLENMESİNE  İLİŞKİN KANUN HÜKMÜNDE

KARARNAMENİN DEĞİŞTİRİLEREK KABULÜNE DAİR KANUN                                                                                  447

· TÜRKİYE CUMHURİYETİ ANAYASASI                                                                                                                             449

· TÜRKİYE CUMHURİYETİ ANAYASASININ BAZI MADDELERİNDE

DEĞİŞİKLİK YAPILMASINA İLİŞKİN KANUN TEKLİFİ                                                                                                    451

· TÜRKİYE CUMHURİYETİ ANAYASASININ BAZI MADDELERİNDE

DEĞİŞİKLİK YAPILMASINA İLİŞKİN KANUN                                                                                                                     454

· KAMULAŞTIRMA KANUNU                                                                                                                                                455

· YABANCI SERMAYEYİ TEŞVİK KANUNU                                                                                                                        478

· YABANCI SERMAYE ÇERÇEVE KARARI                                                                                                                           482

· 6224 SAYILI YABANCI SERMAYEYİ TEŞVİK KANUNUNUN TİCARET

BAKANLIĞI İLE İLGİLİ TATBİKATINA AİT YÖNETMELİK                                                                                             485

· YABANCI SERMAYE ÇERÇEVE KARARI HAKKINDA TEBLİĞ                                                                                    490

· BÜTÇE KANUNU                                                                                                                                                                      505

· RADYO VE TELEVİZYONLARIN KURULUŞ VE YAYINLARI 

HAKKINDA KANUN                                                                                                                                                                  509

· ORMAN KANUNU                                                                                                                                                                   511

· 2675 SAYILI MİLLLETLERARASI ÖZEL HUKUK VE USUL HUKUKU

HAKKINDA KANUN                                                                                                                                                                  512

· ULUSLARARASI TİCARİ TAHKİME İLİŞKİN BİRLEŞMİŞ MİLLETLER

ULUSLARARASI TİCARET KOMİSYONU (UNCITRAL) KANUN ÖRNEĞİ                                                                    522

· MENAFİİ UMUMİYEYE MÜTEALLİK İMTİYAZAT HAKKINDA KANUN                                                                535

· MENAFİİ UMUMİYEYE MÜTEALLİK İMTİYAZAT HAKKINDA 10 HAZİRAN

1326 TARİHLİ KANUNA BAZI MADDELER TEZYİLİNE VE BU KANUNUN

BAZI MADDELERİNİN İLGASINA DAİR KANUN                                                                                                               537

· YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR                                                                                  538

· İHRACATI TEŞVİK TEBLİĞİ                                                                                                                                                   540

· İHRACAT SAYILAN SATIŞ VE TESLİMLER İLE  DÖVİZ KAZANDIRICI

HİZMET VE FAALİYETLER                                                                                                                                                       544

· İHRACAT VE YATIRIMLARDA DAMGA VERGİSİ VE HARÇ İSTİSNASI

UYGULAMASI HAKKINDA TEBLİĞ                                                                                                                                       547

· İHRACAT VE YATIRIMLARDA DAMGA VERGİSİ VE HARÇ İSTİSNASI

UYGULAMASI HAKKINDA TEBLİĞ                                                                                                                                       560

· HAM PETROL VE PETROL ÜRÜNLERİNİN ALIM, SATIM,

FİYATLANDIRMA ESASLARI İLE AKARYAKIT FİYAT İSTİKRAR

FONU’NUN İŞLEYİŞİ HAKKINDA KARAR                                                                                                                           576

· ELEKTRİK ENERJİSİ ÜRETİMİNDE AKARYAKIT FİYAT İSTİKRAR FONU

PAYI MUAFİYETİ TANINMASINA DAİR TEBLİĞ                                                                                                              577

· SERBEST BÖLGELERE İLİŞKİN KARAR (ALİAĞA SERBEST BÖLGESİ)                                                                      579

· ANAYASA MAHKEMESİ KARARI                                                                                                                                     581

· ATATÜRK HAVA LİMANI YENİ DIŞ HATLAR TERMİNAL BİNASI, KATLI

OTOPARK VE MÜTEMMİMLERİNİN YAPIM, İŞLETİM VE DEVRİ İŞİNE

AİT İMTİYAZ SÖZLEŞMESİ                                                                                                                                                     631

· ... HİDROELEKTRİK SANTRALİ’NİN KURULMASI, İŞLETİLMESİ VE

ÜRETİLECEK ELEKTRİK ENERJİSİNİN TÜRKİYE ELEKTRİK DAĞITIM

ANONİM ŞİRKETİ’NE VEYA GÖREVLİ ŞİRKETE SATIŞINA İLİŞKİN

İMTİYAZ SÖZLEŞMESİ                                                                                                                                                              655

· ... YAT LİMANI İMTİYAZ SÖZLEŞMESİ TASLAĞI                                                                                                          671

· ... KOMBİNE ÇEVRİM DOĞALGAZ SANTRALİNİN KURULMASI,

İŞLETİLMESİ VE ÜRETİLECEK ELEKTRİK ENERJİSİNİN TÜRKİYE

ELEKTRİK ÜRETİM İLETİM AŞ’YE SATIŞINA İLİŞKİN İMTİYAZ

SÖZLEŞMESİ TASLAĞI                                                                                                                                                              686

· ... GÖREV BÖLGESİNDE ELEKTRİK DAĞITIM VE TİCARİ HİZMETLERİN

YAPILMASI İÇİN GÖREV VERİLMESİNE İLİŞKİN

İMTİYAZ SÖZLEŞMESİ                                                                                                                                                              701

· ÜRETİM-DAĞITIM VE TİCARETİ HİZMETLERİNİN YAPILMASINA

İLİŞKİN GÖREV VERME SÖZLEŞMESİ                                                                                                                                    716

· ELEKTRİK DAĞITIM TESİSLERİ İŞLETME HAKKI DEVİR SÖZLEŞMESİ                                                                   727

· OTOPRODÜKTÖR SÖZLEŞMESİ                                                                                                                                           741

· ENERJİ SATIŞ ANLAŞMASI                                                                                                                                                  747

· KÖMÜR SATIŞ SÖZLEŞMESİ                                                                                                                                                753

· İRTİFAK HAKKI                                                                                                                                                                       761

· DEVİR VE SATIŞ SÖZLEŞMESİ                                                                                                                                              767

· TAAHHÜT SENEDİ                                                                                                                                                                  775

· ŞİRKET KURMA TAAHHÜTNAMESİ                                                                                                                                 779

· ORTAK GİRİŞİM BEYANNAMESİ                                                                                                                                        780

· GEÇİCİ TEMİNAT MEKTUBU ÖRNEĞİ                                                                                                                                781

· KESİN TEMİNAT MEKTUBU ÖRNEĞİ                                                                                                                                 784

· HAZİNE GARANTİSİ PRENSİPLERİ                                                                                                                                     785

· ANONİM ŞİRKET STATÜSÜNDE İMTİYAZLI ŞİRKET ANA

SÖZLEŞME ÖRNEĞİ                                                                                                                                                                    786

KAYNAKÇA                                                                                                                                                                                 795

KISALTMALAR

 AFİF                                            Akaryakıt Fiyat İstikrar Fonu

ASO                                             Ankara Sanayi Odası

BK                                                Borçlar Kanunu

BKK                                             Bakanlar Kurulu Kararı

DPT                                              Devlet Planlama Teşkilatı

EEF                                               Elektrik Enerjisi Fonu

ESA                                              Elektrik Satış Anlaşması

ETBK                                           Enerji ve Tabii Kaynaklar Bakanlığı

GSA                                             Gaz Satış Anlaşması

GVK                                             Gelir Vergisi Kanunu

GBOSF                                         Görev Bölgesi Ortalama Satış Fiyatı

HES                                              Hidro Elektrik Santrali

ICSID                                           Yatırım Uyuşmazlıklarının Çözümü Konvansiyonu

KDV                                             Katma Değer Vergisi

KDVK                                          Katma Değer Vergisi Kanunu

KHK                                             Kanun Hükmünde Kararname

KVK                                             Kurumlar Vergisi Kanunu

Kwh                                             Kilowat Saat

MD                                               Madde

MÜSTEŞARLIK                        Hazine  Müsteşarlığı

OHT                                             Ortak Hizmet Tesisi     

RG                                                Resmi Gazete

TBMM                                        Türkiye Büyük Millet Meclisi

TEAŞ                                           Türkiye Elektrik Üretim Anonim Şirketi

TEDAŞ                                        Türkiye Elektrik Dağıtım Anonim Şirketi

TFE                                              Tüketici Fiyatları Endeksi

TTK                                             Türk Ticaret Kanunu

UNCITRAL                                 Birleşmiş Milletler Uluslararası Ticaret Hukuku Komisyonu

VUK                                             Vergi Usul Kanunu

YPK                                              Yüksek Planlama Kurulu

YİD                                               Yap-İşlet-Devret