CREDIT ARE THE TAXES RECEIVED FROM USING CONSUMERS COME IN THE SCOPE OF UNFAIR CONDITIONS?
In banking transactions The legal taxpayer of the tax is the bank, this tax is paid through a contract Does it prevent it from being reflected to the consumer? In the Official Gazette dated July 22, 2026 within the scope of the legal review of the 3rd Civil Chamber of the Supreme Court of Appeals, published Its decision includes evaluations regarding this question.
The dispute, consumer collected by the bank due to loans used by the Bank and the request for refund of Insurance Transactions Tax (BSMV). concrete In this case, the consumer was within the scope of consumer loans used on different dates. Stating that he had paid BSMV, he requested the refund of this amount from the bank.
The court of first instance, The legal taxpayer of BSMV is the bank and it is stated in consumer loan agreements. The regulation stating that BSMV will be paid by the consumer evaluated that it was included in the contract without negotiation with the consumer. For this reason, the regulation in question was accepted as an unfair condition.
Decision, Ministry of Justice was appealed in the interest of law.
The Supreme Court In its evaluation, firstly the Law on Consumer Protection In order for a contract provision to be described as an unfair term, In addition to being included in the contract without negotiation with the consumer, the consumer should cause an imbalance against the rule of honesty against stated.
Also, Expense Taxes Emphasizing that, in accordance with the law, banks are the legal taxpayers of BSMV. However, in the concrete case, within the scope of the Law on Consumer Protection,the parties in pre-contractual information forms and consumer credit In contracts, expense taxes and other taxes are paid by the consumer. It contains provisions regarding the compliance with the regulations and BSMV is also included. It has been determined that the total repayment amounts are shown in the contracts.
The Supreme Court considered these issues taking into account the fact that BSMV is accepted by the consumer in the consumer loan agreement. The regulation requiring the meeting to be met is an unfair condition in the circumstances of the concrete case. evaluated that it could not be accepted as legal
According to this decision, the loan provisions regarding taxes and similar financial obligations in contracts In its evaluation, it is not only about who is the legal taxpayer of the tax; Whether the contract provisions are clear or not, whether the consumer whether they are informed or not and whether the regulation is fair to the consumer. It is important whether it creates an imbalance contrary to the rule.
https://www.resmigazete.gov.tr/eskiler/2026/07/20260722-3.pdf