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İNAN Skip to content Ortaklarının sermaye, kâr payı ve zarara katılımında eşitlik, tasarruf ehliyetinde denklik şartının aranmadığı şirket tiplerini ifade eden terim.
Sözlükte “gem, dizgin, yular” gibi anlamlara gelen inân , İslâm hukuku terimi olarak ortakların diledikleri miktarda sermaye ile katılabildikleri, kâr payına ve zarara katılımda eşit, tasarruf ehliyetinde denk olmadıkları ve birbirleriyle sadece vekâlet münasebeti içinde bulundukları şirket nevini ifade eder. Kelime anlamının serbest bir yorumuyla düşünülerek ortakların müşterek hedefe doğru koşuda sermayelerinin dizginlerini aralarındaki akde göre uyum içinde yönettikleri şirket tipini belirttiği ileri sürülmüştür.
İslâm hukukunda akid şirketleri, şirketin dayandığı ana unsur bakımından emvâl (sermaye ağırlıklı ticarî ortaklık), ebdân (emeğe dayalı iş ortaklığı), vücûh (ticarî itibara dayalı ticaret ortaklığı) şeklinde üçe, ihtiva ettikleri şartlar ve hükümler bakımından ise mufâvada ve inan olmak üzere ikiye ayrılır. İlk üç şirketten her biri inan veya mufâvada tipinde kurulabilir. İslâm hukuk tarihinde uygulamada en fazla rastlanan ortaklık türü inan şirketidir. İnan şirketi ortaklar arasındaki akde dayandığından kuruluşu akdin kuruluşunda aranan şartlara tâbidir. Bunun yanında ortaklık mevzuunun vekâlet kabul eden konulardan olması, kazancın paylaşım esaslarının tayini ve kâr payının maktû bir miktar olarak değil oran olarak belirlenmesi gibi şartlar da aranır.
Hanefî ve Zeydî fakihlerine göre mufâvada şirketi için geçerli olan, ortaklardan her birinin sermayesinin veya mesai yahut ticarî itibarının, kâr ve zarara katılım oranlarının eşitliği, tasarruf ehliyetleri ve dinlerinin denkliği, birbirlerine karşı vekâlete ilâveten kefalet ehliyetini de taşımaları, sermaye özelliğindeki bütün varlıklarını sermaye yapma zorunluluğu gibi şartlardan birinin eksikliği durumunda şirket inana dönüşür. Vücûh şirketinin mufâvada nevi için geçerli iki şartı daha vardır ki bunlardan birinin eksikliği halinde ortaklık inan tipinde kurulur: Sözleşme metninde akdin mufâvada tipinde kurulduğunun belirtilmesi ve ortakların satın alınan malla ücretine iştiraklerinin eşit olması. Söz konusu şartlardan birinin eksikliği halinde diğerleri de zorunluluk olmaktan çıkar. Mâlikîler’e göre ise mufâvada, ortaklardan her birinin diğerinin görüşünü almaksızın tasarrufa tam yetkili olduğu ve bu faaliyetinden diğer ortakların da sorumlu bulunduğu şirket türüdür. Her ortağın ayrı bir tasarruf yetkisi yoksa o zaman inan şirketi söz konusu olur. İnan şirketinde ortaklar belli bir alanda ve belli sermaye ile ticarî faaliyet gösterdiklerinden bunun dışındaki mal ve alanlar bakımından birbirlerinden bağımsızdırlar. Ortaklardan herhangi biri diğerlerinden izinsiz mufâvada şirketi tesis edemez. İnan şirketi, sözleşmeye konulan bazı özel şartlarla mufâvada özelliklerinden çoğunu haiz olarak kurulabilir. Meselâ ortakların hisseleri, kâr ve zarara katılım oranları eşit olabileceği gibi birbirlerinin hem vekili hem de kefili olabilirler. Normal şartlarda aralarında sadece şirketin konusu ile sınırlı vekâlet ilişkisi bulunan ortakların eksik edâ ehliyetine sahip olmaları akdin oluşması için yeterli görülmüştür. Vekâlet ilişkisinin mahiyeti gereği her ortak üçüncü şahıslara karşı kendi yaptığı işlerden sorumludur. Şirketin kuruluşunda iştirakçiler arasında ayrıca kefalet ilişkisi bulunması şart koşulmuşsa her birinin kefaletin icabı olan tam edâ ehliyetini taşıması gerekir. Hem vekâlet hem de kefalet esası üzerine kurulan inan şirketinde bir ortağın şirket adına yaptığı her türlü işlemden doğan hak ve sorumluluklara diğerleri de doğrudan ve müteselsilen katılır.
İnan şirketinin kurulabilmesi için ortaklar arasında din birliği bulunması zorunluluğu yoktur. Müslüman bir kimsenin gayri müslimlerle şirket kurmasının kerahetine dair ictihadlar nassa dayanmaz. Hz. Peygamber’in bazı gayri müslimlerle mudârebe vb. ortaklıklar yapmış olması bu konuda bir sakınca bulunmadığının açık delilidir.
İslâm hukuk doktrininde emvâl şirketinin inan nevinin meşruiyeti tartışmasızdır. Bununla birlikte Şâfiîler, Zâhirîler ve Ca‘ferîler’e göre ebdân ve vücûh şirketlerinin gerek inan gerekse mufâvada tipi meşrû değildir. Hanefîler, Hanbelîler ve Zeydîler, akid şirketlerinden her üçünün de belli şartları taşımaları halinde inan tipinde kurulmasını câiz görürler. Hanefîler, söz konusu üç şirket çeşidinin her iki nevinin cevazını kâra istihkak için gerekli sermaye, emek ve damân unsurlarından birini taşıması şartına dayandırmaktadırlar. Zira kârın dayanağı emvâl şirketinde sermaye ve damân, ebdân ortaklığında emek ve damân, vücûh şirketinde ise damândır. Bunlardan herhangi birine dayanmayan kâr payı karşılıksız olup şirketi fâsid kılan sebeplerdendir. Şirket kurulurken ortakların kâr paylarının şâyi hisse olarak belirlenmesi akdin sıhhat şartıdır. Ortaklardan birinin bile kâr payını maktû miktar olarak belirlemesi halinde Hanefî fakihlerinin çoğunluğuna göre şirket akdi bâtıl, bir kısmına göre de fâsid olur. Kârın dağıtım esaslarının meçhul bırakılması halinde akid yine fâsiddir.
İnan şirketi muayyen tür ve miktarlarda malın ticaretini yapmak, belirli hizmetleri üretmek veya belli bir iş kolunda faaliyet göstermek üzere kurulabileceği gibi meşrû her alanda çalışmak üzere de tesis edilebilir. Ortaklık vekâlet akdinde olduğu gibi zamanla da sınırlandırılabilir. Belirlenen hedefe ulaşılması veya sürenin sona ermesi halinde şirket kendiliğinden infisah eder. Fesihten sonra satın alınan mallar satın alma işlemini yapan ortağa aittir.
Emvâl şirketinin inan tipinde, İslâm hukukçularının çoğunluğuna göre sermaye yapılan malların karıştırılması akdin sıhhati için şart değildir; ancak İmam Şâfiî ve Züfer bunun aksini savunmaktadır. Bu şirketin tabiatı gereği ortaklar, müşterek mal üzerinde umumi vekâlet alan vekilin müvekkili adına yapabileceği işlemleri yapma hakkına sahiptir. Buna göre akid esnasında aksi kararlaştırılmamışsa ortaklardan her biri şirket malında, diğerlerinden izin almadan normal iş hayatının gerektirdiği bazı tasarruflarda bulunabilirse de zarar riski yüksek işlemler yapamaz. Çünkü şirket bir açıdan emanet akdi gibidir; şirket malı üzerinde emanetçinin tazminini gerektiren davranışlarda bulunan ortak sebebiyet verdiği zararı tazmin etmek zorundadır. Sözleşmede aksine bir hüküm yoksa -meselâ ortakların birbirine kefil olması gibi- her bir ortağın şirket aleyhine ikrarı, başka delillerle desteklenmedikçe veya diğer hissedarlarca onaylanmadıkça sadece kendisini bağlar. Bununla birlikte Ebû Hanîfe, Ebû Yûsuf ve Züfer’e göre satılan maldaki kusur ikrarı bütün ortakları bağlar.
Ortaklar bizzat çalışmayacaklarsa kâra ve zarara sermaye hisseleri nisbetinde ortak olurlar; akid esnasında iştirak oranından daha fazla veya az kâr almayı şart koşamazlar. Şirkette bilfiil çalışan ortaklar, zarara yine sermayeleri oranında katılmak zorunda oldukları halde kârdan alacakları ilâve hisse akidle belirlenen esaslara göredir. Bu durumda, çalışan ortakların emekleri karşılığında alacakları ilâve kâr payında mudârebe hükümleri geçerli olur. İmam Mâlik, Şâfiî ve Züfer ile Ca‘ferîler ve Zâhirîler’e göre kâr da zarar da sermayeye iştirak oranına göredir. İnan şirketinin fâsid olması durumunda hâkim kanaate göre kâr ve zarar sermaye oranında paylaştırılır.
Ebdân ortaklığına cevaz vermeyen Şâfiî, Zâhirî ve Ca‘ferî mezheplerine, Leys b. Sa‘d’a ve bir rivayette Züfer b. Hüzeyl’e göre bu şirketin inan tipi de câiz değildir. Bu tür bir şirketin ortakları kârı akid esnasında belirlenen oranda, zararı ise yine akidde şart koşulan, şirkete iş kabulü ve taahhüdü nisbetinde paylaşırlar. Ortaklardan birinin taahhüt ettiği işin yapılmasından diğerlerinin sorumlu tutulmaması gerektiği halde istihsanen mufâvada şirketi hükümleri uygulanır ve bütün ortaklar yükümlü olur. Aynı şekilde, aralarında kefalet bağı olmadığı halde ortaklardan her biri sipariş ücretini şirket adına talep etme yetkisine de sahiptir. Dolayısıyla ücreti tahsil ettiğine dair ikrarı da diğer ortaklarca reddedilemez. Vücûh şirketinin inan tipinde, diğer iki ortaklık türünden farklı olarak ortakların kâr ve zarara iştirakleri -damân yükümlülüğünün mahiyeti icabı- satın alacakları maldaki hisseleri nisbetindedir; ortaklardan birinin kâr payı ile zarara katılım oranı hiçbir şekilde farklılık arzedemez.
İnan şirketi hukukî vasıf itibariyle gayri lâzım (câiz) bir akiddir; şirket iki ortaklı ise kural gereği ortaklardan birinin akdi feshi, ölmesi veya edâ ehliyetini kaybetmesi gibi hallerde ortaklık infisah ederken üç ve daha çok ortaklı olması durumunda ilgili ortak açısından münfesih olur. Bu ortaklığın feshi ve tasfiyesiyle ilgili diğer konularda da genellikle âdi şirket hükümleri geçerlidir. Bazı çağdaş hukukçular inan şirketini sınırlı sorumlu ortaklık şeklinde nitelemektedirler (Ansay, s. 178; Poroy v.dğr., s. 11).
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Bu madde TDV İslâm Ansiklopedisi’nin 2000 yılında İstanbul’da basılan 22. cildinde, 260-261 numaralı sayfalarda yer almıştır.